Finding Text
Finding 2022-002: Special Tests and Provisions - Material Weakness in Internal Control Over Compliance and Material Noncompliance for Eligibility Federal Program: The Emergency Food Assistance Program (TEFAP) (Assistance Listing #10.569) Federal Agency: U.S. Department of Agriculture Award Year: 2021?2022 Criteria: Management is responsible for establishing and maintain an effective control over compliance. A strong internal control system ensures that compliance requirements are met. Condition: During audit procedures we noted the total number of food recipients during the reporting period July 1, 2021 to June 30, 2022 was 45,829, which was vouched to the Link2Feed website database. Management also tracks a separate spreadsheet the number of bags of food delivered to offsite locations where food recipients pick up a bag of food, which totaled 127,474, which is a difference of 81,615 food recipients not being tracked within the Link2Feed website. Cause: Due to the COVID-19 pandemic, deliveries were being made via delivery services and directly to offsite locations with populations of food recipients that were not being tracked via Link2Feed by manual entry by management. Effect: Failure to track recipients that received food distributions from the program is not compliant with the TEFAP program and could cause ineligible food recipients to receive support from this program. Context: Management did not implement effective internal controls over distributions of USDA Foods to food recipients within the required method via the Link2Food website. Questioned costs: $0 Repeat Finding: 2021-002 Recommendation: We recommend management to establish oversight controls to ensure compliance requirements are met. Views of responsible officials: Given the change in distribution approach, use of the Link2Feed website by food recipients was hard to enforce compliance. However, effective immediately, processes will be put in place to ensure all food recipients register in Link2Feed as required.