EIN: 237417654
UEI: FBFXHRX4FNJ6
Audited by: Schechter Dokken Kanter Andrews & Selcer, Ltd.
Oversight agency: 10 [Department of Agriculture]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 19, 2025. 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 June 19, 2026 (85 days ago).
What is a management decision? →We requested eligibility forms for forty participants to review for the signature of site partner personnel indicating review of eligibility information on the form. One of the forty forms were unable to be located upon request. Eligibility information is input in ClientTrack software and the form should also be uploaded. Cause: Signed enrollment forms were not properly scanned into Sharepoint and had likely been disposed of. The signatures on these forms indicated the review by an agency partner that information included on the form is correct. Effect or Potential Effect: An ineligible individual could receive a CSFP box. Questioned Costs: None Context: Signed enrollment forms were not available for one of forty participants selected. Repeat Finding: yes, 2024-001 Recommendation: We recommend that Second Harvest Heartland digitalize their CSFP enrollment forms for convenient access and provide review of the electronically filed form prior to disposal of the paper form. Views of Responsible Officials: Agree.
Show full finding ▾Hide full finding ▴Information of the Federal Program: Assistance Listing Number 10.565—Commodity Supplemental Food Program, U.S. Department of Agriculture Pass-Through Entity and Award Number: Minnesota Department of Health, award number 204642. Compliance Requirement: Eligibility Type of Finding: Significant deficiency in internal control over compliance Criteria: 2 CFR 200.303 of Subpart D, "Post Federal Award Requirements Standards for Financial and Program Management," of the Uniform Guidance requires a recipient to establish, document and maintain effective internal control over the federal award that provides reasonable assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award, including eligibility. Condition: We requested eligibility forms for forty participants to review for the signature of site partner personnel indicating review of eligibility information on the form. One of the forty forms were unable to be located upon request. Eligibility information is input in ClientTrack software and the form should also be uploaded. Cause: Signed enrollment forms were not properly scanned into Sharepoint and had likely been disposed of. The signatures on these forms indicated the review by an agency partner that information included on the form is correct. Effect or Potential Effect: An ineligible individual could receive a CSFP box. Questioned Costs: None Context: Signed enrollment forms were not available for one of forty participants selected. Repeat Finding: yes, 2024-001 Recommendation: We recommend that Second Harvest Heartland digitalize their CSFP enrollment forms for convenient access and provide review of the electronically filed form prior to disposal of the paper form. Views of Responsible Officials: Agree.
Audit Finding: ALN: 10.565 Grant No.: 204642 Grant Period: Year ended September 30, 2025 Type of finding – Significant deficiency in internal control over compliance Response: Agree Explanation/Corrective Action: Scanning Applications: o CSFP staff scan applications daily. These applications are then stored in SharePoint. We have 2-3 volunteers weekly who rename applications based on Client ID, Name, and Expiration Date, then file them electronically based on their expiration date. This ensures that we are always up to date on having an electronic version of our CSFP applications. o Before shredding any applications that have been scanned, we confirm that the application exists in the system (done by CSFP staff). If an application is missing: o Confirm that application information is in ClientTrack and document through a generated printed application. o Send application to distribution site for next distribution, to ensure participant signs new application before they receive another CSFP box. Anticipated Completion Date: This process was fully implemented at the end of May 2024. It should be noted that the applications have a 3-year certification period, so the full effect of the new process won’t be realized until spring of 2027.
2024-001
Processes and procedures in place to review and submit administrative expenditures did not include a thorough enough review process to agree information to source data. Cause: Expenditures were reviewed before submission, however the review of this information was inadequate as it did not corroborate totals with the source data. Effect or Potential Effect: The Organization could have received reimbursement in excess of incurred expenses. Questioned Costs: None Context: One of the months selected for detail testing was found to have an erroneous submission using the wrong month’s expenditures. However, because the Organization incurred significantly more expenses than for which it was reimbursed during the year, the erroneously reported expenses had not been reimbursed by the funder. Repeat Finding: No Recommendation: We recommend that Second Harvest Heartland review the source data for all future expense reports. Views of Responsible Officials: Agree.
Show full finding ▾Hide full finding ▴Information on the Federal Program: Assistance Listing Number 10.565—Commodity Supplemental Food Program, U.S. Department of Agriculture Pass-Through Entities and Award Numbers: Minnesota Department of Health, award number 204642. Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs and Cost Principles Type of Finding: Significant deficiency in internal control over compliance Criteria: 2 CFR 200.303 of Subpart D, "Post Federal Award Requirements Standards for Financial and Program Management," of the Uniform Guidance requires a recipient to establish, document and maintain effective internal control over the federal award that provides reasonable assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award, including Activities Allowed or Unallowed and Allowable Costs and Cost Principles. Condition: Processes and procedures in place to review and submit administrative expenditures did not include a thorough enough review process to agree information to source data. Cause: Expenditures were reviewed before submission, however the review of this information was inadequate as it did not corroborate totals with the source data. Effect or Potential Effect: The Organization could have received reimbursement in excess of incurred expenses. Questioned Costs: None Context: One of the months selected for detail testing was found to have an erroneous submission using the wrong month’s expenditures. However, because the Organization incurred significantly more expenses than for which it was reimbursed during the year, the erroneously reported expenses had not been reimbursed by the funder. Repeat Finding: No Recommendation: We recommend that Second Harvest Heartland review the source data for all future expense reports. Views of Responsible Officials: Agree.
Audit Finding: ALN: 10.565 Grant No.: 204642 Grant Period: Year ended September 30, 2025 Type of finding – Significant deficiency in internal control over compliance Response: Agree Explanation/Corrective Action: Reviewing Source Data: o The individual reviewing the documentation is different than the individual who prepares the documentation. o When reviewing the documentation to be used when submitting reimbursement requests to the state, the reviewer will be required to compare this documentation to the organization’s ERP system. This is the official source of record for all reimbursement requests. Anticipated Completion Date: This process was fully implemented at the beginning of November 2025.
FAC accepted this audit on January 13, 2025 — management decision was due July 13, 2025.
Informaon on the Federal Program: Assistance Lisng Number 10.565—Commodity Supplemental Food Program, U.S. Department of Agriculture Pass‐Through Enes and Award Numbers: Minnesota Department of Health, award number 204642. Compliance Requirement: Eligibility Type of Finding: Significant deficiency in internal control over compliance Criteria: 2 CFR 200.303 of Subpart D, "Post Federal Award Requirements Standards for Financial and Program Management," of the Uniform Guidance requires a nonfederal enty to establish and maintain effecve internal control over the federal award that provides reasonable assurance that the enty is managing the federal award in compliance with federal statutes, regulaons, and the terms and condions of the federal award, including Eligibility. Condion: We requested eligibility forms for forty‐four parcipants to review for the signature of site partner personnel indicang review of eligibility informaon on the form. Three of the forty‐four forms were unable to be located upon request. Eligibility informaon is input in ClientTrack soware and the form should also be uploaded. Cause: Signed enrollment forms were not properly scanned into Sharepoint and had likely been disposed of. The signatures on these forms indicated the review of an agency partner indicang the informaon included on the form is correct. Effect or Potenal Effect: An ineligible individual could receive a CSFP box. Quesoned Costs: None Context: Signed enrollment forms were not available for three of forty‐four parcipants selected. Repeat Finding: yes, 2023‐002 Recommendaon: We recommend that Second Harvest Heartland digitalize their CSFP enrollment forms for convenient access and provide review of the electronically filed form prior to disposal of the paper form. Views of Responsible Officials: Agree.
Show full finding ▾Hide full finding ▴Informaon on the Federal Program: Assistance Lisng Number 10.565—Commodity Supplemental Food Program, U.S. Department of Agriculture Pass‐Through Enes and Award Numbers: Minnesota Department of Health, award number 204642. Compliance Requirement: Eligibility Type of Finding: Significant deficiency in internal control over compliance Criteria: 2 CFR 200.303 of Subpart D, "Post Federal Award Requirements Standards for Financial and Program Management," of the Uniform Guidance requires a nonfederal enty to establish and maintain effecve internal control over the federal award that provides reasonable assurance that the enty is managing the federal award in compliance with federal statutes, regulaons, and the terms and condions of the federal award, including Eligibility. Condion: We requested eligibility forms for forty‐four parcipants to review for the signature of site partner personnel indicang review of eligibility informaon on the form. Three of the forty‐four forms were unable to be located upon request. Eligibility informaon is input in ClientTrack soware and the form should also be uploaded. Cause: Signed enrollment forms were not properly scanned into Sharepoint and had likely been disposed of. The signatures on these forms indicated the review of an agency partner indicang the informaon included on the form is correct. Effect or Potenal Effect: An ineligible individual could receive a CSFP box. Quesoned Costs: None Context: Signed enrollment forms were not available for three of forty‐four parcipants selected. Repeat Finding: yes, 2023‐002 Recommendaon: We recommend that Second Harvest Heartland digitalize their CSFP enrollment forms for convenient access and provide review of the electronically filed form prior to disposal of the paper form. Views of Responsible Officials: Agree.
2024-001 Audit Finding: ALN: 10.565 Grant No.: 204642 Grant Period: Year ended September 30, 2024 Type of finding – Significant deficiency in internal control over compliance Response: Agree Explanation/Corrective Action: • Scanning Applications: o CSFP staff scan applications daily. These applications are then stored in SharePoint. We have 2-3 volunteers weekly who rename applications based on Client ID, Name, and Expiration Date, then file them electronically based on their expiration date. This ensures that we are always up to date on having an electronic version of our CSFP applications. o Before shredding any applications that have been scanned, we confirm that the application exists in the system (done by CSFP staff). • If an application is missing: o Confirm that application information is in ClientTrack and document through a generated printed application. o Send application to distribution site for next distribution, to ensure participant signs new application before they receive another CSFP box. Anticipated Completion Date: This process was fully implemented at the end of May 2024. It should be noted that applications have a 3-year certification period, so the full effect of the new process won’t be realized until spring of 2027. Contact: Dan Fuhrman, Controller Second Harvest Heartland 7101 Winnetka Ave N Brooklyn Park, MN 55428 651-209-7901 651-484-1064 (fax)
2023-002
FAC accepted this audit on January 5, 2024 — management decision was due July 5, 2024.
Controls were not operating to ensure that CSFP box sign out signatures were properly reviewed and tracked against reported totals. Cause: One monthly signature log for a CSFP distribution site had fewer signatures on their box sign out sheet than were reported on the signature log cover sheet. These should never be different, as the log cover sheet should be a representation of the number of signatures in the sign out sheet. The site representative responsible for ensuring these amounts agree did not perform the designed control. Effect or Potential Effect: Unallowable costs or activities could be charged to the grant. Questioned Costs: None Context: The number of boxes distributed reported on the summary signature log did not agree to the supporting signature detail. Repeat Finding: No Recommendation: We recommend a separate review of signature log cover sheets be documented by an agent independent of the distribution site. Views of Responsible Officials: Agree and controls have been implemented.
Show full finding ▾Hide full finding ▴Information on the Federal Program: Assistance Listing Number 10.565—Commodity Supplemental Food Program, U.S. Department of Agriculture. Pass-Through Entities and Award Numbers: Minnesota Department of Health, award number 204642. Compliance Requirement: Allowable Costs. Type of Finding: Significant deficiency in internal control over compliance. Criteria: 2 CFR 200.303 of Subpart D, "Post Federal Award Requirements Standards for Financial and Program Management," of the Uniform Guidance requires a nonfederal entity to establish and maintain effective internal control over the federal award that provides reasonable assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award, including Activities Allowed or Unallowed, Allowable Costs and Cost Principles. Condition: Controls were not operating to ensure that CSFP box sign out signatures were properly reviewed and tracked against reported totals. Cause: One monthly signature log for a CSFP distribution site had fewer signatures on their box sign out sheet than were reported on the signature log cover sheet. These should never be different, as the log cover sheet should be a representation of the number of signatures in the sign out sheet. The site representative responsible for ensuring these amounts agree did not perform the designed control. Effect or Potential Effect: Unallowable costs or activities could be charged to the grant. Questioned Costs: None Context: The number of boxes distributed reported on the summary signature log did not agree to the supporting signature detail. Repeat Finding: No Recommendation: We recommend a separate review of signature log cover sheets be documented by an agent independent of the distribution site. Views of Responsible Officials: Agree and controls have been implemented.
Audit Finding: ALN: 10.656 Grant No.: 204642 Grant Period: Year ended September 30, 2023 Type of finding – Significant deficiency in internal control over compliance Response: Agree Explanation/Corrective Action: • Site Coordinator verifies what Site Partner reports as distributed numbers through counting signatures and confirms with distribution log from Site Partner. o Site Coordinator then writes number of signatures counted/verified, with their initials, on log cover printed from Site Distribution spreadsheet. • Then, another Site Coordinator recounts signatures and verifies that the signatures counted/verified match what is on the cover sheet, and initials cover sheet. Additionally, they will then verify that the signatures counted/verified match what is in the Side Distribution spreadsheet. • Paperwork is then filed by month. Monthly paperwork is reconciled by staff/volunteers who check that all components are included, and that all paperwork is accounted for. o Paperwork is then stored in warehouse once missing paperwork/missing components have been accounted for/documented [secondary verification]. Anticipated Completion Date: The updated monthly signature verification process will begin with the November 2022 set of site paperwork. The monthly paperwork reconciliation process was implemented with staff/volunteers in August 2023.
Controls were not operating effectively over CSFP eligibility. Cause: Some signed enrollment forms for CSFP participants detailing eligibility status were not available upon request. The signatures present on these forms indicate the performance of the review control being performed by Second Harvest Heartland personnel. They should confirm all the information included on the form to be correct. Effect or Potential Effect: An ineligible individual could receive a CSFP box. Questioned Costs: None Context: Signed enrollment forms were not available for two of forty participants selected. Repeat Finding: No Recommendation: We recommend that Second Harvest Heartland digitalize their CSFP enrollment forms for convenient access and so that every form is reviewed for signatures during their upload. Views of Responsible Officials: Agree.
Show full finding ▾Hide full finding ▴Information on the Federal Program: Assistance Listing Number 10.565—Commodity Supplemental Food Program, U.S. Department of Agriculture. Pass-Through Entities and Award Numbers: Minnesota Department of Health, award number 204642. Compliance Requirement: Eligibility. Type of Finding: Significant deficiency in internal control over compliance. Criteria: 2 CFR 200.303 of Subpart D, "Post Federal Award Requirements Standards for Financial and Program Management," of the Uniform Guidance requires a nonfederal entity to establish and maintain effective internal control over the federal award that provides reasonable assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award, including Eligibility. Condition: Controls were not operating effectively over CSFP eligibility. Cause: Some signed enrollment forms for CSFP participants detailing eligibility status were not available upon request. The signatures present on these forms indicate the performance of the review control being performed by Second Harvest Heartland personnel. They should confirm all the information included on the form to be correct. Effect or Potential Effect: An ineligible individual could receive a CSFP box. Questioned Costs: None Context: Signed enrollment forms were not available for two of forty participants selected. Repeat Finding: No Recommendation: We recommend that Second Harvest Heartland digitalize their CSFP enrollment forms for convenient access and so that every form is reviewed for signatures during their upload. Views of Responsible Officials: Agree.
Audit Finding: ALN: 10.656 Grant No.: 204642 Grant Period: Year ended September 30, 2023 Type of finding – Significant deficiency in internal control over compliance Response: Agree Explanation/Corrective Action: • Scanning Applications: o Applications are physically filed by volunteers, then scanned into SharePoint and filed electronically. o SharePoint does not recognize hand-written applications, so we use a filing spreadsheet to track specific batch numbers for applications, which gives us the ability to trace an individual document. If the document is typed, then it can be recognized through a search in SharePoint. Our SOP document for scanning applications can be found on the CSFP Sharepoint site. o We have two volunteers who are scanning on a weekly basis (between 150-250 applications scanned weekly), and we will continue to prioritize this project as more staff/volunteer hours become available. • If an application is missing: o Confirm that application information is in ClientTrack and document through a generated printed application. o Send application to distribution site for next distribution, to ensure participant signs new application before they receive another CSFP box. Anticipated Completion Date: We currently have two volunteers who are scanning on a weekly basis (between 150-250 applications scanned weekly), and we will continue to prioritize this project as more staff/volunteer hours become available. The current backlog is around one year with plans to get caught up using additional resources in the next few months.
FAC accepted this audit on December 26, 2022 — management decision was due June 26, 2023.
Processes and procedures in place to track spending on the grant did not include a specifically documented review or approval of item numbers or purchase orders. Cause: One individual places purchase orders and enters purchase information in a tracking spreadsheet. Invoices are prepared from the tracking spreadsheet. Item numbers are created to track allowable items but no review is required. A manager has overall oversight but no specific review is documented. Effect or Potential Effect: Unallowable costs or activities could be charged to the grant. Questioned Costs: None Context: No documented review or approval control was identified. Repeat Finding: No Recommendation: We recommend the sourcing director begin reviewing purchase orders and item numbers used in the program and document such review on at least a monthly basis. Views of Responsible Officials: Agree and controls have now been implemented.
Show full finding ▾Hide full finding ▴Information on the Federal Program: Assistance Listing Number 21.027?American Rescue Plan Act (ARPA) Coronavirus State and Local Fiscal Recovery Funds, U.S. Department of the Treasury. Pass-Through Entities and Award Numbers: Minnesota Department of Agriculture, award number 207317 Minnesota Department of Human Services, award number 208490. Compliance Requirement: Allowable Costs. Type of Finding: Significant deficiency in internal control over compliance. Criteria: 2 CFR 200.303 of Subpart D, "Post Federal Award Requirements Standards for Financial and Program Management," of the Uniform Guidance requires a nonfederal entity to establish and maintain effective internal control over the federal award that provides reasonable assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award, including Activities Allowed or Unallowed, Allowable Costs and Cost Principles. Condition: Processes and procedures in place to track spending on the grant did not include a specifically documented review or approval of item numbers or purchase orders. Cause: One individual places purchase orders and enters purchase information in a tracking spreadsheet. Invoices are prepared from the tracking spreadsheet. Item numbers are created to track allowable items but no review is required. A manager has overall oversight but no specific review is documented. Effect or Potential Effect: Unallowable costs or activities could be charged to the grant. Questioned Costs: None Context: No documented review or approval control was identified. Repeat Finding: No Recommendation: We recommend the sourcing director begin reviewing purchase orders and item numbers used in the program and document such review on at least a monthly basis. Views of Responsible Officials: Agree and controls have now been implemented.
CFDA: 21.027 Grant No.: 207957 Grant Period: Year ended September 30, 2022 Type of finding ? Significant deficiency in internal control over compliance Response: Agree Explanation/Corrective Action: The Purchasing Specialist tracks spending on a shared spreadsheet, which includes vendor, purchase order #, product type, product description, pounds ordered, quoted amount due, and expected receipt date. Once the product is received, the Purchasing Specialist notes the actual receipt date and amount due. At the conclusion of every month during the grant period, a separate member of the Sourcing Team will review all purchase orders and related items in the system for accuracy and to ensure the items purchased are in accordance with the requirements of the funding, including any applicable qualifiers. The team member will also verify the amount due matches the associated NetSuite bill/invoice. The team member will indicate the date of the review and the name of the member completing the review on the spreadsheet. Once the review is completed, the team member will take a screenshot of the applicable expenses for the current month and email it to the Controller. This is to state the information is ready for submission to the government for reimbursement. Anticipated Completion Date: The Director of Sourcing and Demand Planning reviewed all prior purchase orders for accuracy as well as began the monthly review process with the month of November.
There was not a policy in place to require checking whether vendors paid with grant funds were suspended or debarred. Cause: While the organization regularly purchases food and contracts with vendors to prepare meals, these purchases had not formerly been federally funded and all requirements of the new grant agreement had not been scrutinized to ensure controls related to suspension and debarment were in place. Effect or Potential Effect: A vendor paid with federal funds could have been suspended or debarred. Questioned Costs: None Context: No policy or process to check vendors against the suspension and debarment lists was identified. Repeat Finding: No Recommendation: We recommend the organization create a policy to check vendors against suspension and debarment lists and perform checks prior to initial purchasing and on a regular basis. Views of Responsible Officials: Agree and controls have now been implemented.
Show full finding ▾Hide full finding ▴Information on the Federal Program: Assistance Listing Number 21.027?American Rescue Plan Act (ARPA) Coronavirus State and Local Fiscal Recovery Funds, U.S. Department of the Treasury. Pass-Through Entities and Award Numbers: Minnesota Department of Agriculture, award numbers 207317 and 207957; Minnesota Department of Human Services, award number 208490. Compliance Requirement: Procurement and Suspension and Debarment Type of Finding: Significant deficiency in internal control over compliance. Criteria: 2 CFR 200.303 of Subpart D, "Post Federal Award Requirements Standards for Financial and Program Management," of the Uniform Guidance requires a nonfederal entity to establish and maintain effective internal control over the federal award that provides reasonable assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award, including Procurement and Suspension and Debarment. Condition: There was not a policy in place to require checking whether vendors paid with grant funds were suspended or debarred. Cause: While the organization regularly purchases food and contracts with vendors to prepare meals, these purchases had not formerly been federally funded and all requirements of the new grant agreement had not been scrutinized to ensure controls related to suspension and debarment were in place. Effect or Potential Effect: A vendor paid with federal funds could have been suspended or debarred. Questioned Costs: None Context: No policy or process to check vendors against the suspension and debarment lists was identified. Repeat Finding: No Recommendation: We recommend the organization create a policy to check vendors against suspension and debarment lists and perform checks prior to initial purchasing and on a regular basis. Views of Responsible Officials: Agree and controls have now been implemented.
Audit Finding: CFDA: 21.027 Grant No.: 207317 & 207957 Grant Period: Year ended September 30, 2022 Type of finding ? Significant deficiency in internal control over compliance Response: Agree Explanation/Corrective Action: The Compliance Specialist will download the state?s debarment report (http://www.mmd.admin.state.mn.us/debarredreport.asp) to the Finance department?s Sharepoint site. At the conclusion of each month, the Compliance Specialist will compare the list to Second Harvest?s existing vendors in its ERP system. Departments using any disbarred vendors will be notified. Any payments made to debarred vendors will be excluded from reimbursement calculations for any government funding. Anticipated Completion Date: As of December 6, 2022, the Director of Sourcing and Demand Planning and Controller have each reviewed the current list and found no matches between the state?s list and current Second Harvest vendors. Contact: Dan Fuhrman, Controller Second Harvest Heartland 7101 Winnetka Ave N Brooklyn Park, MN 55428 651-209-7901 651-484-1064 (fax)
FAC accepted this audit on December 15, 2021 — management decision was due June 15, 2022.
FAC accepted this audit on January 11, 2021 — management decision was due July 11, 2021.
FAC accepted this audit on January 6, 2020 — management decision was due July 6, 2020.
FAC accepted this audit on December 27, 2018 — management decision was due June 27, 2019.
FAC accepted this audit on January 8, 2018 — management decision was due July 8, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-002
FAC accepted this audit on December 12, 2016 — management decision was due June 12, 2017.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
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