EIN: 237111782
UEI: X7H4NJATBCJ6
Audited by: Propp Christensen Caniglia LLP
Oversight agency: 10 [Department of Agriculture]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 21, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by November 21, 2026 (83 days from today).
What is a management decision? →FAC accepted this audit on July 14, 2025 — management decision was due January 14, 2026.
FAC accepted this audit on March 18, 2024 — management decision was due September 18, 2024.
FAC accepted this audit on March 1, 2023 — management decision was due September 1, 2023.
FAC accepted this audit on December 16, 2021 — management decision was due June 16, 2022.
FAC accepted this audit on March 30, 2021 — management decision was due September 30, 2021.
Finding: 2020-002 CFDA Number: 10.569 Program Name: Commodities Emergency Food Assistance Programs Federal Agency Department of Agriculture Finding Type: Significant Deficiency in Internal Control Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Questioned Costs: N/A Criteria Uniform Guidance 7 CFR 200.430 stipulates that: Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (ii) Be incorporated into the official records of the non-Federal entity; (iii) Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities?; (iv) Encompass both federally assisted and all other activities compensated by the non-Federal entity?; (v) Comply with the established accounting policies and practices of the non-Federal entity?; (vii) Support the distribution of the employee?s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition Payroll costs allocated to the grant appear to be based upon estimates, provided by employee's supervisor, of the percentage of time spent by employees on grant activities. Cause The Organization does not maintain detailed time records by activity for employees outlining the total activity for which the employee is compensated in a given pay period. Effect of Condition The Organization is out of compliance with the requirements under 7 CFR 200.430. Recommendation We recommend that the Organization maintain timesheets by activity or perform time studies that allows the Organization to adequately demonstrate the tracking and allocation of payroll costs for both federally assisted and non-federally assisted activities to which employee costs are charged. Management's Response Management agrees with the recommendation. See corrective action plan on page 37.
Show full finding ▾Hide full finding ▴Finding: 2020-002 CFDA Number: 10.569 Program Name: Commodities Emergency Food Assistance Programs Federal Agency Department of Agriculture Finding Type: Significant Deficiency in Internal Control Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Questioned Costs: N/A Criteria Uniform Guidance 7 CFR 200.430 stipulates that: Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (ii) Be incorporated into the official records of the non-Federal entity; (iii) Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities?; (iv) Encompass both federally assisted and all other activities compensated by the non-Federal entity?; (v) Comply with the established accounting policies and practices of the non-Federal entity?; (vii) Support the distribution of the employee?s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition Payroll costs allocated to the grant appear to be based upon estimates, provided by employee's supervisor, of the percentage of time spent by employees on grant activities. Cause The Organization does not maintain detailed time records by activity for employees outlining the total activity for which the employee is compensated in a given pay period. Effect of Condition The Organization is out of compliance with the requirements under 7 CFR 200.430. Recommendation We recommend that the Organization maintain timesheets by activity or perform time studies that allows the Organization to adequately demonstrate the tracking and allocation of payroll costs for both federally assisted and non-federally assisted activities to which employee costs are charged. Management's Response Management agrees with the recommendation. See corrective action plan on page 37.
Comments: Management agrees with the finding. Actions: Management has taken the steps necessary to prevent this from happening in the future, including but not limited to an internal review of all accounting policies and procedures, a review of methodologies and tools used to track expenses, time and project allocation rules. Special attention will be placed on grant compliance requirements to assure complete compliance. Management will also conduct a time study no less than annually to ensure employee time allocations are accurately reflected in grant expenses. Anticipated completion date: Completed 11/30/2020
2019-005
FAC accepted this audit on June 25, 2020 — management decision was due December 25, 2020.
Finding: 2019-003 CFDA Number: 10.569 Program Name: Commodities Emergency Food Assistance Programs Federal Agency Department of Agriculture Finding Type: Significant Deficiency and Noncompliance Compliance Requirement: Reporting Questioned Costs: N/A Criteria Uniform Guidance 2 CFR 200.512(a) requires that financial audits are completed and submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Condition The Organization's June 30, 2018 financial statement audit was not submitted to the Federal Audit Clearinghouse within 30 calendar days after the receipt of the auditor's report. Cause There was uncertainty with a 3rd party service provider regarding who would complete the submission. Effect of Condition The Organization is out of compliance with the reporting requirements detailed in the Uniform Guidance. Recommendation We recommend that policies and procedures be implemented to ensure the financial statement audit is submitted to the Federal Audit Clearinghouse within the required timeframe. Management's Response Management agrees with the recommendation and will work with the auditor to ensure the financial audit is submitted to the Federal Audit Clearinghouse within the required timeframe. Management has taken substantial steps to prevent this from happening in the future, including but not limited to an internal review of all accounting policies and procedures, a review of methodologies and tools used to track accounting deadlines and commitments. Management is also in the process of evaluating the personnel needs, knowledge and requirements necessary as the organization continues to grow.
Show full finding ▾Hide full finding ▴Finding: 2019-003 CFDA Number: 10.569 Program Name: Commodities Emergency Food Assistance Programs Federal Agency Department of Agriculture Finding Type: Significant Deficiency and Noncompliance Compliance Requirement: Reporting Questioned Costs: N/A Criteria Uniform Guidance 2 CFR 200.512(a) requires that financial audits are completed and submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Condition The Organization's June 30, 2018 financial statement audit was not submitted to the Federal Audit Clearinghouse within 30 calendar days after the receipt of the auditor's report. Cause There was uncertainty with a 3rd party service provider regarding who would complete the submission. Effect of Condition The Organization is out of compliance with the reporting requirements detailed in the Uniform Guidance. Recommendation We recommend that policies and procedures be implemented to ensure the financial statement audit is submitted to the Federal Audit Clearinghouse within the required timeframe. Management's Response Management agrees with the recommendation and will work with the auditor to ensure the financial audit is submitted to the Federal Audit Clearinghouse within the required timeframe. Management has taken substantial steps to prevent this from happening in the future, including but not limited to an internal review of all accounting policies and procedures, a review of methodologies and tools used to track accounting deadlines and commitments. Management is also in the process of evaluating the personnel needs, knowledge and requirements necessary as the organization continues to grow.
Finding 2019-003 Comments: Management agrees with the finding. Actions: Management has made changes to its systems and engaged consultants who are current with single audit requirements to ensure continued compliance with the grant compliance and reporting requirements. In addition, Management has taken steps to educate themselves and accounting staff on their grant compliance requirements. Anticipated completion date: Completed 4/30/2020
Finding: 2019-004 CFDA Number: 10.569 Program Name: Commodities Emergency Food Assistance Programs Federal Agency Department of Agriculture Finding Type: Significant Deficiency and Noncompliance Compliance Requirement: Eligibility & Special Provisions Questioned Costs: N/A Criteria Uniform Guidance 7 CFR 251.5(a) requires that an eligible recipient agency certify households eligible to receive USDA Foods for household consumption by applying income eligibility criteria established by the State agency. Uniform Guidance 7 CFR 250.19 requires that distributing agencies must maintain accurate and complete records with respect to the distribution of USDA Foods. Condition The Organization uses EFA-7 forms to document eligibility. During compliance testing, three instances were noted in which the forms for a specific day were not able to be located in the Organization's records. Cause It appears that three instances of EFA-7 forms were not retained. Effect of Condition The Organization is out of compliance with the requirements under 7 CFR 251.5(a) and 7 CFR 250.19. Recommendation We recommend the Organization maintain EFA-7 forms in a manner that makes them readily accessible for review. Management's Response Management agrees with the recommendation and will implement a system that will allow EFA-7 forms to be readily accessible for review. Management will institute a system of review to ensure all forms are properly completed. Management will also draft a policy requiring the retention of the documents and train all relevant personnel about the requirements around these forms. A periodic review of the documents and procedures will be completed to ensure ongoing compliance with 7 CFR 251 (a).
Show full finding ▾Hide full finding ▴Finding: 2019-004 CFDA Number: 10.569 Program Name: Commodities Emergency Food Assistance Programs Federal Agency Department of Agriculture Finding Type: Significant Deficiency and Noncompliance Compliance Requirement: Eligibility & Special Provisions Questioned Costs: N/A Criteria Uniform Guidance 7 CFR 251.5(a) requires that an eligible recipient agency certify households eligible to receive USDA Foods for household consumption by applying income eligibility criteria established by the State agency. Uniform Guidance 7 CFR 250.19 requires that distributing agencies must maintain accurate and complete records with respect to the distribution of USDA Foods. Condition The Organization uses EFA-7 forms to document eligibility. During compliance testing, three instances were noted in which the forms for a specific day were not able to be located in the Organization's records. Cause It appears that three instances of EFA-7 forms were not retained. Effect of Condition The Organization is out of compliance with the requirements under 7 CFR 251.5(a) and 7 CFR 250.19. Recommendation We recommend the Organization maintain EFA-7 forms in a manner that makes them readily accessible for review. Management's Response Management agrees with the recommendation and will implement a system that will allow EFA-7 forms to be readily accessible for review. Management will institute a system of review to ensure all forms are properly completed. Management will also draft a policy requiring the retention of the documents and train all relevant personnel about the requirements around these forms. A periodic review of the documents and procedures will be completed to ensure ongoing compliance with 7 CFR 251 (a).
Finding 2019-004 Comments: Management agrees with the finding. Actions: Management will institute a system of review to ensure all forms are properly completed. Management will also draft a policy requiring the retention of the documents and train all relevant personnel about the requirements around these forms. A periodic review of the documents and procedures will be completed to ensure ongoing compliance with 7 CFR 251 5(a). Anticipated completion date: 6/30/2020
Finding: 2019-005 CFDA Number: 10.569 Program Name: Commodities Emergency Food Assistance Programs Federal Agency Department of Agriculture Finding Type: Significant Deficiency and Noncompliance Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Questioned Costs: N/A Criteria Uniform Guidance 7 CFR 200.430 stipulates that: Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (ii) Be incorporated into the official records of the non-Federal entity; (iii) Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities?; (iv) Encompass both federally assisted and all other activities compensated by the non-Federal entity?; (v) Comply with the established accounting policies and practices of the non-Federal entity?; (vii) Support the distribution of the employee?s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition Payroll costs allocated to the grant appear to be based upon estimates, provided by employee's supervisor, of the percentage of time spent by employees on grant activities. Cause The Organization does not maintain detailed time records by activity for employees outlining the total activity for which the employee is compensated in a given pay period. Effect of Condition The Organization is out of compliance with the requirements under 7 CFR 200.430. Recommendation We recommend that the Organization maintain timesheets by activity or perform time studies that allows the Organization to adequately demonstrate the tracking and allocation of payroll costs for both federally assisted and non-federally assisted activities to which employee costs are charged. Management's Response Management agrees with the recommendation. Management has taken substantial steps to prevent this from happening in the future, including but not limited to an internal review of all accounting policies and procedures, a review of methodologies and tools used to track accounting deadlines and commitments. Special attention will be placed on grant compliance requirements to assure complete compliance. Management is also in the process of evaluating the personnel needs, knowledge and requirements necessary as the organization continues to grow.
Show full finding ▾Hide full finding ▴Finding: 2019-005 CFDA Number: 10.569 Program Name: Commodities Emergency Food Assistance Programs Federal Agency Department of Agriculture Finding Type: Significant Deficiency and Noncompliance Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Questioned Costs: N/A Criteria Uniform Guidance 7 CFR 200.430 stipulates that: Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (ii) Be incorporated into the official records of the non-Federal entity; (iii) Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities?; (iv) Encompass both federally assisted and all other activities compensated by the non-Federal entity?; (v) Comply with the established accounting policies and practices of the non-Federal entity?; (vii) Support the distribution of the employee?s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition Payroll costs allocated to the grant appear to be based upon estimates, provided by employee's supervisor, of the percentage of time spent by employees on grant activities. Cause The Organization does not maintain detailed time records by activity for employees outlining the total activity for which the employee is compensated in a given pay period. Effect of Condition The Organization is out of compliance with the requirements under 7 CFR 200.430. Recommendation We recommend that the Organization maintain timesheets by activity or perform time studies that allows the Organization to adequately demonstrate the tracking and allocation of payroll costs for both federally assisted and non-federally assisted activities to which employee costs are charged. Management's Response Management agrees with the recommendation. Management has taken substantial steps to prevent this from happening in the future, including but not limited to an internal review of all accounting policies and procedures, a review of methodologies and tools used to track accounting deadlines and commitments. Special attention will be placed on grant compliance requirements to assure complete compliance. Management is also in the process of evaluating the personnel needs, knowledge and requirements necessary as the organization continues to grow.
Finding 2019-005 Comments: Management agrees with the finding. Actions: Management has taken substantial steps to prevent this from happening in the future, including but not limited to an internal review of all accounting policies and procedures, a review of methodologies and tools used to track expenses, time and project allocation rules. Special attention will be placed on grant compliance requirements to assure complete compliance. Management will institute new controls and systems to ensure that time keeping and allocation is processed as required. Management is also in the process of evaluating the personnel needs, knowledge and requirements necessary as the organization continues to grow. Anticipated completion date: Completed 12/31/2019
FAC accepted this audit on April 25, 2020 — management decision was due October 25, 2020.
FAC accepted this audit on September 4, 2018 — management decision was due March 4, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on April 24, 2017 — management decision was due October 24, 2017.
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