EIN: 271050909
UEI: MAK5ZAW4NZC9
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 8, 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 8, 2026 (76 days from today).
What is a management decision? →The Organization drew down an advance of anticipated 3 months of program expenses on February 5, 2025 and then continued to draw down the remainder of the grant award on February 20, 2025. Questioned Costs: $36,842 - The Organization earned $37,342 in interest income for the year from the above advanced funds which exceeds the federal $500 limit. Context: The Organization drew down $210,153.04 on February 5, 2025 and another $1,219,760.51 on February 20, 2025 but total expenses for the year were only $911,505. Effect: The Organization does not appear to be in compliance or have properly functioning controls regarding compliance for cash management of federal funds. Cause: The Organization had their federal grant funds frozen in January 2025 due to an executive order of the President of the United States. The inability to access these funds put the operations of the Organization at risk and when funds were available the Organization decided to draw all grant awards down. Recommendation: Management should return the advanced funds and the excess interest income and revert to its prior operation strategy of reimbursement based grants. Views of Responsible Officials: The Organization had their funds frozen due to an executive order of the President of the United States. The inability to access these funds put the operations of the Organization at risk and when funds were available the Organization decided to draw all grant awards down. The Organization has properly accounted for the unused funds as a liability and reported them properly in the federal SF-425 reports.
Show full finding ▾Hide full finding ▴2025-001 Program Titles: Gus Schumacher Nutrition Incentive Program (GusNIP) ALN: 10.331 Compliance Requirement: Cash Management Finding Type: Noncompliance and Material Weakness Criteria: Grantees may be paid in advance, provided that they maintain or demonstrate the willingness to maintain both written procedures that minimize the time elapsing between the transfer of funds and disbursement, and financial systems that meet the standards for fund accountability. The timing and amount of advanced payments must be as close as is administratively feasible to the actual disbursement for direct program or program costs and the proportionate share of any allowable indirect costs. Condition: The Organization drew down an advance of anticipated 3 months of program expenses on February 5, 2025 and then continued to draw down the remainder of the grant award on February 20, 2025. Questioned Costs: $36,842 - The Organization earned $37,342 in interest income for the year from the above advanced funds which exceeds the federal $500 limit. Context: The Organization drew down $210,153.04 on February 5, 2025 and another $1,219,760.51 on February 20, 2025 but total expenses for the year were only $911,505. Effect: The Organization does not appear to be in compliance or have properly functioning controls regarding compliance for cash management of federal funds. Cause: The Organization had their federal grant funds frozen in January 2025 due to an executive order of the President of the United States. The inability to access these funds put the operations of the Organization at risk and when funds were available the Organization decided to draw all grant awards down. Recommendation: Management should return the advanced funds and the excess interest income and revert to its prior operation strategy of reimbursement based grants. Views of Responsible Officials: The Organization had their funds frozen due to an executive order of the President of the United States. The inability to access these funds put the operations of the Organization at risk and when funds were available the Organization decided to draw all grant awards down. The Organization has properly accounted for the unused funds as a liability and reported them properly in the federal SF-425 reports.
The Organization believes that there are no questioned costs as it held all advanced grant funds as unearned revenue and restricted the funds from organizational operating funds. All internal controls were maintained per protocols. We will work with USDA NIFA to return the remaining balance of advanced funds and interest.
FAC accepted this audit on May 22, 2023 — management decision was due November 22, 2023.
The Organization entered into a construction contract that exceeded purchasing thresholds identified under Uniform Guidance and did not obtain sealed bids as required. Questioned Costs: Unknown Context: he Organization had federal expenditures totaling $1,221,042 in this program during 2022 and$811,658 of same were a portion of the construction contract that was not properly bid. Effect: Unable to determine that amounts reported as expended under the program meet procurement requirements. Cause: This was an unusual grant for the Organization received during the pandemic and administration overlooked the requirements to obtain bids as necessary. Recommendation: Management should implement policies and procedures to ensure that purchases are made in accordance with procurement requirements for the program. Views of Responsible Officials: Members of the Organization's Board work in the construction industry and evaluated the proposal provided by the hired construction company for reasonableness in comparison to local industry cost averages. The proposal was considered a good value and the contract signed in order to move quickly to further the mission of the Organization during the COVID-19 pandemic. The Organization expanded efforts to provide economical local food options to neighborhoods with limited incomes during the COVID-19 pandemic. Further, the procurement requirements were not clear at the time of grant award and updated guidance was was not provided to management of the Organization.
Show full finding ▾Hide full finding ▴Program Titles: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) ALN: 21.027 Pass-through Entity: City of Roanoke, Virginia Compliance Requirement: Procurement Finding Type: Noncompliance and Material Weakness Criteria: Expenditures under the program must meet procurement criteria identified in Uniform Guidance and document support that this has been met. Condition: The Organization entered into a construction contract that exceeded purchasing thresholds identified under Uniform Guidance and did not obtain sealed bids as required. Questioned Costs: Unknown Context: he Organization had federal expenditures totaling $1,221,042 in this program during 2022 and$811,658 of same were a portion of the construction contract that was not properly bid. Effect: Unable to determine that amounts reported as expended under the program meet procurement requirements. Cause: This was an unusual grant for the Organization received during the pandemic and administration overlooked the requirements to obtain bids as necessary. Recommendation: Management should implement policies and procedures to ensure that purchases are made in accordance with procurement requirements for the program. Views of Responsible Officials: Members of the Organization's Board work in the construction industry and evaluated the proposal provided by the hired construction company for reasonableness in comparison to local industry cost averages. The proposal was considered a good value and the contract signed in order to move quickly to further the mission of the Organization during the COVID-19 pandemic. The Organization expanded efforts to provide economical local food options to neighborhoods with limited incomes during the COVID-19 pandemic. Further, the procurement requirements were not clear at the time of grant award and updated guidance was was not provided to management of the Organization.
The Organization believes that there are no questioned costs as it obtained a good value on the construction contract. However, we will work to improve policies and procedures to ensure compliance with Uniform Guidance moving forward. Anticipated completion 6/30/2023
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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