Finding Text
Federal Agency: U.S Department of Agriculture
Federal Program Name: Food Distribution Cluster
Assistance Listing Number: 10.568, 10.569
Federal Award Identification Number and Year: N/A; 2023
Pass-Through Agency: Indiana Department of Health
Pass-Through Number(s): 65260, 68485
Award Period: October 01, 2022 - September 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
Criteria or specific requirement: Per 2 CFR 200.303, "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition: Gleaners did not maintain documentation of control sign-offs on all receipts during the year.
Questioned costs: None.
Context: Gleaners' documentation for receipt of goods did not include the required control sign-offs on 5 of 40 receipts tested under the TEFAP program.
Cause: Gleaners did not maintain documentation of control sign-offs on receipts during the year due to staffing shortages and turn-over.
Effect: Without documentation of the completed control, there is the risk that Gleaners would have receipted items incorrectly and/or inaccurately under the program.
Repeat Finding: No Recommendation: We recommend that Gleaners review its process and procedures to ensure all control sign-offs are maintained on receipts.
Views of responsible officials: There is no disagreement with the audit finding.