EIN: 351898055
UEI: WQW1ZY6WXBC1
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 4, 2022. 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 January 4, 2023 (1332 days ago).
What is a management decision? →The inventory management system allows for back-dating of transactions to a prior period. As a consequence, beginning of year quantities for USDA commodities did not agree to 2020 ending quantities by 49,761 pounds. Cause: Transfers, adjustments, and distributions were back-dated to prior periods. Inadequate controls are in place to prevent posting activity to prior periods, and there are no controls in place to monitor the monthly roll-forward activity for accuracy and reasonableness. Effect or Potential Effect: Beginning inventory quantities did not agree to last year?s ending inventory reports by 49,761 pounds. Inventory roll-forward from beginning of the year to the end of the year was not correct in total or for most sub-categories of USDA inventory. Questioned Costs: None. Context: This is a systematic problem as most inventory classes were affected (both USDA and non-USDA products and all sub-categories within). The system does operate in that any transfer, adjustment, and distribution transactions back-dated prior to the beginning of the year will show as distributions in the current year as variances and be reflected as distributions of product. Recommendations: We recommend using available built-in functions in the inventory software that would lock the ability for users to post activity to a prior period. We also recommend that management review monthly inventory roll-forwards, noting the reasonableness of the activity and noting that beginning balances agree to ending balances from the previous month.
Show full finding ▾Hide full finding ▴Criteria: 7 CFR section 250.19 requires accurate and complete inventory records be maintained with respect to the receipt, distribution/use, and inventory of USDA foods, including end products processed from USDA foods in TEFAP. Condition: The inventory management system allows for back-dating of transactions to a prior period. As a consequence, beginning of year quantities for USDA commodities did not agree to 2020 ending quantities by 49,761 pounds. Cause: Transfers, adjustments, and distributions were back-dated to prior periods. Inadequate controls are in place to prevent posting activity to prior periods, and there are no controls in place to monitor the monthly roll-forward activity for accuracy and reasonableness. Effect or Potential Effect: Beginning inventory quantities did not agree to last year?s ending inventory reports by 49,761 pounds. Inventory roll-forward from beginning of the year to the end of the year was not correct in total or for most sub-categories of USDA inventory. Questioned Costs: None. Context: This is a systematic problem as most inventory classes were affected (both USDA and non-USDA products and all sub-categories within). The system does operate in that any transfer, adjustment, and distribution transactions back-dated prior to the beginning of the year will show as distributions in the current year as variances and be reflected as distributions of product. Recommendations: We recommend using available built-in functions in the inventory software that would lock the ability for users to post activity to a prior period. We also recommend that management review monthly inventory roll-forwards, noting the reasonableness of the activity and noting that beginning balances agree to ending balances from the previous month.
Food Bank of Northern Indiana, Inc. respectfully submits the following corrective plan for the year ended December 31, 2021. Name and address of independent public accounting firm: DWC CPA?s, LLC, 3454 Douglas Road, Suite 100, South Bend, IN 46635. Audit period: January 1 to December 31, 2021. The findings from the December 31, 2021 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in that schedule. Findings ? Federal Awards Material Weaknesses Finding 2021-001 ? Accurate and Complete Inventory Records Recommendations: We recommend using available built-in functions in the inventory software that would lock the ability for users to post activity to a prior period. We also recommend that management review monthly inventory roll-forwards, noting the reasonableness of the activity and noting that beginning balances agree to ending balances from the previous month. Action Taken: The Food Bank of Northern Indiana staff will review inventory on a monthly basis for accuracy in reporting. We will work with ECCA prior to closing each month and at year-end to ensure Primarius II system is recording properly and that entries are not made to closed periods. If there are questions regarding this plan, please contact Marijo Martinec, Executive Director, at either (574) 232-9986 or mmartinec@feedindiana.org. Sincerely, Marijo Martinec Executive Director
FAC accepted this audit on November 10, 2020 — management decision was due May 10, 2021.
Beginning of year quantities for USDA commodities was a negative 549,104 pounds. Cause: Transfers of product from one product class to another product class were back-dated to prior periods. Inadequate controls are in place to prevent posting activity to prior periods, and there are no controls in place to monitor the monthly roll-forward activity for reasonableness. Effect or Potential Effect: Beginning inventory quantities showed negative 549,104 pounds and did not agree to the prior year?s ending inventory quantities. Inventory roll-forward from beginning of the year to the end of the year was not correct in total or for most sub-categories of inventory. Questioned Costs: None. Context: This appears to be a systematic problem as almost all inventory classes were affected (both USDA and non-USDA product and all sub-categories within). Recommendations: We recommend using available built-in functions in the inventory software that would lock the ability for users to post activity to a prior period. We also recommend that management review monthly inventory roll-forwards, noting the reasonableness of the activity and noting that beginning monthly balances agree to ending balances from the previous month. Questioned Costs: None. Views of Responsible Officials: The Food Bank of Northern Indiana is working with ECCA to correct inventory problems with the Primarius II program. In addition, the executive director will review monthly inventory reports for compliance.
Show full finding ▾Hide full finding ▴U.S. DEPARTMENT OF AGRICULTURE Passed-Through Indiana State Department of Health Food Distribution Cluster: CFDA Numbers 10.565, Commodity Supplemental Food Program, and 10.568, Emergency Food Assistance Program (Administrative Costs) NONCOMPLIANCE FINDING AND MATERIAL WEAKNESS FINDING 2019-003 Criteria: 7 CFR section 250.19 requires accurate and complete inventory records be maintained with respect to the receipt, distribution/use, and inventory of USDA foods including end products processed from USDA foods in TEFAP. Condition: Beginning of year quantities for USDA commodities was a negative 549,104 pounds. Cause: Transfers of product from one product class to another product class were back-dated to prior periods. Inadequate controls are in place to prevent posting activity to prior periods, and there are no controls in place to monitor the monthly roll-forward activity for reasonableness. Effect or Potential Effect: Beginning inventory quantities showed negative 549,104 pounds and did not agree to the prior year?s ending inventory quantities. Inventory roll-forward from beginning of the year to the end of the year was not correct in total or for most sub-categories of inventory. Questioned Costs: None. Context: This appears to be a systematic problem as almost all inventory classes were affected (both USDA and non-USDA product and all sub-categories within). Recommendations: We recommend using available built-in functions in the inventory software that would lock the ability for users to post activity to a prior period. We also recommend that management review monthly inventory roll-forwards, noting the reasonableness of the activity and noting that beginning monthly balances agree to ending balances from the previous month. Questioned Costs: None. Views of Responsible Officials: The Food Bank of Northern Indiana is working with ECCA to correct inventory problems with the Primarius II program. In addition, the executive director will review monthly inventory reports for compliance.
Food Bank of Northern Indiana, Inc. respectfully submits the following corrective plan for the year ended December 31, 2019. Name and address of independent public accounting firm: Cullar & Associates, PC, CPA?s, 218 West Washington Street, Suite 200, South Bend, IN 46601. Audit period: January 1 to December 31, 2019. The findings from the December 31, 2019 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in that schedule. Findings ? Financial Statement Findings Material Weaknesses Finding 2019-001 ? Material Auditor Adjustments Recommendations: All inventory classes should be included in the inventory roll-forward for financial statement reporting. Action Taken: The Food Bank of Northern Indiana staff will review inventory on a monthly basis for accuracy in reporting. We will work to achieve in reporting. We will work with ECCA prior to closing each month and at year-end to ensure Primarius II system is recording properly. Finding 2019-002 ? Material Auditor Adjustments Recommendations: Available built-in functions in the inventory software that would lock the ability for users to post activity to a previous period. Management should review monthly inventory roll-forwards noting the reasonableness of the activity and noting that beginning monthly balances agree to ending balances from the previous month. Action Taken: The Food Bank of Northern Indiana is working with ECCA to correct inventory problems created due to the Food Bank being its beta test site. Findings ? Federal Award Findings and Questioned Costs U.S. DEPARTMENT OF AGRICULTURE NONCOMPLIANCE FINDING AND MATERIAL WEAKNESS Finding 2019-003 ? Inventory Records Recommendations: We recommend using available built-in functions in the inventory software that would lock the ability for users to post activity to a previous period. We also recommend that management review monthly inventory roll-forwards noting the reasonableness of the activity and noting that beginning monthly balances agree to ending balances from the previous month. Action Taken: The Food Bank of Northern Indiana is working with ECCA to correct inventory problems with the Primarius II program. In addition, the executive director will review monthly inventory reports for compliance. If there are questions regarding this plan, please contact Marijo Martinec, Executive Director, at either (574) 232-9986 or mmartinec@feedindiana.org. Sincerely, Marijo Martinec Executive Director
FAC accepted this audit on June 26, 2019 — management decision was due December 26, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
FAC accepted this audit on June 18, 2018 — management decision was due December 18, 2018.
GSA_MIGRATION
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GSA_MIGRATION
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