Finding 8991 (2023-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-01-18
Audit: 12341
Organization: Mid-South Food Bank (TN)

AI Summary

  • Answer: Management failed to submit required USDA reports on time.
  • Trend: Consistent non-compliance with submission deadlines for both Tennessee and Mississippi.
  • List: Follow up on report submissions for all months and ensure timely compliance moving forward.

Finding Text

: Management did not submit the USDA reports to the Tennessee Department of Agriculture for 1 of the 12 months tested and did not submit the reports to the Mississippi Department of Human Services for 12 of the 12 months tested for the year ended June 30, 2023, within the proper time period.

Corrective Action Plan

The deficiency of one Tennessee TEFAP report being late is due to staff changes and our missing the first report of the new fiscal year by 1 business day. We have since hired a Compliance Officer who will confirm each report is filed by the 10th business day, which will add an additional check and balance. The deficiency of 12 Mississippi DHS reports being late is due to lack of staff filing in a timely manner and learning the complex filing process with this new contract. We have since hired a Director of Development, who will ensure our grant coordinators file these reports by the 10th business day of each month. Additionally, our Compliance Officer will confirm timely filings. We continually strive to submit all of our monthly reporting to the Tennessee Department of Agriculture and Mississippi Department of Human Services prior to the 10-business day deadline and consider any missed deadlines as undesirable.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 8992 2023-001
    Material Weakness Repeat
  • 8993 2023-001
    Material Weakness Repeat
  • 8994 2023-001
    Material Weakness Repeat
  • 8995 2023-002
    Material Weakness
  • 8996 2023-002
    Material Weakness
  • 8997 2023-002
    Material Weakness
  • 8998 2023-002
    Material Weakness
  • 8999 2023-003
    Significant Deficiency
  • 9000 2023-003
    Significant Deficiency
  • 9001 2023-003
    Significant Deficiency
  • 585433 2023-001
    Material Weakness Repeat
  • 585434 2023-001
    Material Weakness Repeat
  • 585435 2023-001
    Material Weakness Repeat
  • 585436 2023-001
    Material Weakness Repeat
  • 585437 2023-002
    Material Weakness
  • 585438 2023-002
    Material Weakness
  • 585439 2023-002
    Material Weakness
  • 585440 2023-002
    Material Weakness
  • 585441 2023-003
    Significant Deficiency
  • 585442 2023-003
    Significant Deficiency
  • 585443 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.569 Emergency Food Assistance Program (food Commodities) $4.06M
10.568 Emergency Food Assistance Program (administrative Costs) $220,301
21.027 Coronavirus State and Local Fiscal Recovery Funds $141,377
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $140,503
97.024 Emergency Food and Shelter National Board Program $100,000
10.187 Commodity Credit Corporation $53,079
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $32,232
10.182 Local Food Purchase Assistance $28,550
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $13,127