Finding Text
Reference Number: 2022-001 Internal Control over Compliance with Activities Allowed or Unallowable Federal Agency(ies): CFDA Number(s): Cluster (if applicable) and Program Name(s): Food Distribution Cluster: United States Department of Agriculture 10.569 Emergency Food Assistance Program (Food Commodities) United States Department of Agriculture 10.565 Commodity Supplemental Food Program 477 Cluster: United States Department of Health and Human Services 93.558 Temporary Assistance for Needy Families (TANF) Department of Treasury 21.019 COVID-19 - Coronavirus Relief Fund "Criteria or Specific Requirement:" The Code of Federal Regulations related to the Emergency Food Assistance Program 7 CFR part 251.10: Eligible recipient agencies must sign a receipt for program commodities which they receive under this part for distribution to households or for use in preparing meals, and records of all such receipts must be maintained. In addition, the Ohio Department of Job and Family Services Food Program Manual states: A Local Distributor must sign a receipt for program commodities, which they receive for distribution to households or for use in preparing meals. Context and Condition: We tested 40 sub-recipient agency invoices and noted all invoices tested were lacking a signed receipt for program commodities received. We also noted Greater Cleveland Food Bank's processes and procedures do not require recipient agencies to sign a receipt for program commodities. Questioned Costs: None noted Cause and Effect: Due to the impact of the COVID-19 pandemic, safety protocol was in place relating to in person contact relating to recipient agency signatures for receipt of program commodities. When the safety protocol was lifted, Greater Cleveland Food Bank did not resume the process of requiring recipient agencies sign a receipt for program commodities. Recommendation: We recommended the Greater Cleveland Food Bank review with all supervisors and employees handling food distributions to sub-recipient agencies the importance of compliance guidelines surrounding signature requirements acknowledging the sub-recipient agencies' receipt of program commodities.