EIN: 371507632
UEI: WM3UBLAFK9R7
Audited by: Donovan PC
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 April 6, 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 October 6, 2026 (35 days from today).
What is a management decision? →FAC accepted this audit on April 17, 2025 — management decision was due October 17, 2025.
FAC accepted this audit on June 25, 2024 — management decision was due December 25, 2024.
FAC accepted this audit on May 16, 2023 — management decision was due November 16, 2023.
FAC accepted this audit on April 10, 2022 — management decision was due October 10, 2022.
Criteria -An eligible recipient agency must certify that a household is eligible to receive USDA foods for household consumption by applying income eligibility criteria established by the state agency. Households are considered eligible if they sign the eligibility certificate self-declaring that they meet the criteria. Effective March 16, 2020, temporary measures were taken by the State of Indiana in response to the COVID-19 outbreak to facilitate continuation of USDA commodities distribution including waiving of the signature requirement step in self-certification. However, income guidelines remained unchanged. Condition-Between October 1, 2020 and September 5, 2021, the Special Works division did not certify that recipients met the eligibility criteria. Recipients were not asked if they met the income eligibility criteria. Beginning in March 2021 through September 5, 2021, eligibility requirements were communicated to shoppers via one stand up sign placed at the entrance of the food pantry parking lot noting that by the shopper accepting food at the pantry, they acknowledge that they meet the household income guidelines for the program, which were listed. Beginning September 6, 2021, pantry operations were moved back into their facilities and eligibility requirements were met. Context-Pounds of commodities distributed by Special Works to individuals who were not certified to meet the eligibility requirements between October 1, 2020 and September 5, 2021 include 2,742,988 pounds of the total pounds distributed by all divisions of 3,147,855.Questioned Costs-The pounds in question of 2,742,988 at a per pound value of $1.70 results in total questioned costs of $4,663,080 under CFDA 10.569 Emergency Food Assistance Program. Cause - Eligibility of recipients was not certified by Special Works between October 1, 2020 and September 5, 2021 due to restrictions resulting from COVID-19. Special Works was severely impacted by the volume of clients served by this particular pantry, the limited volunteer workforce and management's desire to keep volunteers safe, and state restrictions. Effect - Eligibility was not certified for clients of the Special Works pantry between October 1, 2020 and September 5, 2021. All who came to the pantry received food. Recommendations - We recommend that should the pantry be required to again close in-house shopping at a pantry, procedures be established to adhere to state and Federal eligibility requirements within the confines of COVID-19 restrictions. These procedures should be developed with the assistance of the food bank from which the pantry receives the food commodity and the state department of health. Views of Responsible Officials and Planned Corrective Action - Management agrees with the finding. Due to the COVID-19 restrictions, management elected to post signage notifying clients of the eligibility requirements for accepting TEFAP product and relied on clients to decline product if ineligible during the "drive-thru" method of product distirbution which ended September 5, 2021. Should that method of distribution be utilized in the future, a method of documenting eligibility will be implemented. Since September 6, 2021, the traditional intake documentation method has been employed with the return of in-person shopping.
Show full finding ▾Hide full finding ▴Criteria -An eligible recipient agency must certify that a household is eligible to receive USDA foods for household consumption by applying income eligibility criteria established by the state agency. Households are considered eligible if they sign the eligibility certificate self-declaring that they meet the criteria. Effective March 16, 2020, temporary measures were taken by the State of Indiana in response to the COVID-19 outbreak to facilitate continuation of USDA commodities distribution including waiving of the signature requirement step in self-certification. However, income guidelines remained unchanged. Condition-Between October 1, 2020 and September 5, 2021, the Special Works division did not certify that recipients met the eligibility criteria. Recipients were not asked if they met the income eligibility criteria. Beginning in March 2021 through September 5, 2021, eligibility requirements were communicated to shoppers via one stand up sign placed at the entrance of the food pantry parking lot noting that by the shopper accepting food at the pantry, they acknowledge that they meet the household income guidelines for the program, which were listed. Beginning September 6, 2021, pantry operations were moved back into their facilities and eligibility requirements were met. Context-Pounds of commodities distributed by Special Works to individuals who were not certified to meet the eligibility requirements between October 1, 2020 and September 5, 2021 include 2,742,988 pounds of the total pounds distributed by all divisions of 3,147,855.Questioned Costs-The pounds in question of 2,742,988 at a per pound value of $1.70 results in total questioned costs of $4,663,080 under CFDA 10.569 Emergency Food Assistance Program. Cause - Eligibility of recipients was not certified by Special Works between October 1, 2020 and September 5, 2021 due to restrictions resulting from COVID-19. Special Works was severely impacted by the volume of clients served by this particular pantry, the limited volunteer workforce and management's desire to keep volunteers safe, and state restrictions. Effect - Eligibility was not certified for clients of the Special Works pantry between October 1, 2020 and September 5, 2021. All who came to the pantry received food. Recommendations - We recommend that should the pantry be required to again close in-house shopping at a pantry, procedures be established to adhere to state and Federal eligibility requirements within the confines of COVID-19 restrictions. These procedures should be developed with the assistance of the food bank from which the pantry receives the food commodity and the state department of health. Views of Responsible Officials and Planned Corrective Action - Management agrees with the finding. Due to the COVID-19 restrictions, management elected to post signage notifying clients of the eligibility requirements for accepting TEFAP product and relied on clients to decline product if ineligible during the "drive-thru" method of product distirbution which ended September 5, 2021. Should that method of distribution be utilized in the future, a method of documenting eligibility will be implemented. Since September 6, 2021, the traditional intake documentation method has been employed with the return of in-person shopping.
Cognizant Oversight Agency for Audit U.S. Department of Agriculture Society of St. Vincent de Paul, Archdiocesan Council of Indianapolis, Inc. - Special Works and Select Conferences for the year ended September 30, 2021 Blue and Co. LLC 12800 N. Meridian Street, Suite 400 Carmel, IN 46032 Audit Period: October 1, 2020 to September 30, 2021 The findings from the September 30, 2021 Schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. 2020-001 Financial Reporting - Internal preparation of Financial Statements and related note disclosures. Material Weakness Recommendation: The Divisions do not have in place controls that would assure the timely preparation of internal financial statements and related note disclosures in accordance with the modified cash basis of accounting. Action Taken: We concur with the recommendation and will prepare the financials and notes for the September 30, 2022 audit. We hired our first CFO in December 2019 and have implemented a new accounting application in early 2021. This will support more detailed and timely financial reporting for the September 2022 audit. 2021-002 Preparation of the Schedule of Expenditures of Federal Awards (SEFA) Material Weakness U.S. Department of Agriculture Recommendation: Management needs to gain an understanding of the SEFA reporting requirements and develop procedures to ensure that all federal spending is identified for proper reporting. Action taken: We concur with the recommendation. Management plans to meet with district Presidents to discuss plans for managing select conferences and then meet with those conferences periodically. In-person meetings were severely limited during the initial Covid-19 restrictions. These meetings will be rescheduled on a regular basis to support new volunteers and staff in financial positions. Management will provide information regarding SEFA requirements to district presidents and conferences in order familiarize each conference with SEFA requirements. The Treasurer will obtain information about Federal programs from the conferences and prepare a quarterly Federal activity report. Also, management will mandate that each conference notify management immediately of any Federal funds received and this information will be added to the SEFA when appropriate. The CFO will prepare the SEFA for the 2022 audit. 2021-003 Preparation of the Statement of Functional Expenses Material Weakness Recommendation: Management should report expenses on a functional basis more than annually through consistent methods and reviewing activities by program regularly. Other divisions should be reviewed at year end for functional reporting. Action taken: Management concurs with the recommendation. Management will review and allocate general and shared expenses on a functional basis for Special Works in preparation of the financial statements on a quarterly basis and to include the other divisions in preparation for the annual fiscal 2022 audit preparation. 2021-004 Reporting of support and net assets by restriction. Material Weakness Recommendation: Management should record restrictions on funds at the time of the receipt and track the spending of these funds through the accounting system for Special Works or other tracking system. Action taken: We concur with the recommendation and will confer with the other divisions regarding recording of restricted net assets and release of restricted net assets to confirm with proper recording of such for the fiscal 2022 audit preparation. 2021-005 Household Eligibility Certification to receive USDA food Material weakness Recommendation: Management needs to establish procedures to adhere to state and Federal eligibility requirements within the confines of COVID-19 restrictions to have households self-declare that they meet the criteria to be eligible to receive USDA food as established by the state agency. Action taken: Management posted signage describing the eligibility requirements for accepting USDA Food and indicated that by accepting the distribution of the TEFAP product, the clients were indicating they met the eligibility requirement during the no-contact drive-through operations at the Pantry. Operations reverted to inside client choice pantry on September 5, 2021 and formal documentation of eligibility resumed. Should no-contact be required in the future, management will determine a method to formally document eligibility. Best regards, Peter Zubler, Executive Director
2020-003
FAC accepted this audit on March 25, 2021 — management decision was due September 25, 2021.
Criteria- An eligible recipient agency must certify that a household is eligible to receive USDA foods for household consumption by applying income eligibility criteria established by the state agency. Households are considered eligible if they sign the eligibility certificate self-declaring that they meet the criteria. Effective March 16, 2020, temporary measures were taken by the State of Indiana in response to the COVID-19 outbreak to facilitate continuation of USDA commodities distribution including waiving the signature requirement step in self-certification. However, income guidelines remained unchanged. Condition-Subsequent to March 16, 2020, the Special Works division did not certify that recipients met the eligibility criteria. Recipients were not asked if they met the income eligibility criteria. Context-Pounds of commodities distributed by Special Works to individuals who were not certified to meet the eligibility requirements include 1,287,167 pounds of the total pounds distributed by all divisions of 2,761,214. Questioned Costs-The pounds in question of 1,287,167 at a per pound value of $1.48 results in total questioned costs of $1,917,879 under CDFA 10.569 Emergency Food Assistance Program. Cause-Eligibility of recipients was not certified by Special Works beginning March 16, 2020 due to restrictions resulting from COVID-19. Special Works was severely impacted by the volume of clients served by this particular pantry, the limited volunteer workforce and management's desire to keep volunteers safe, and state restrictions. Effect-Eligibility was not certified for clients of the Special Works pantry subsequent to March 16, 2020. All who came to the pantry received food. Recommendations- We recommend that procedures be established to adhere to state and Federal eligibility requirements within the confines of COVID-19 restrictions. These procedures should be developed with the assistance of the food bank from which the pantry receives the food commodity and the state department of health. Views of Responsible Officials and Planned Corrective Actions- Due to the COVID-19 restrictions, management has elected to post signage describing the eligibility requirements and notify clients that by accepting the distribution of TEFAP product, they are confirming that they meet the eligibility criteria.
Show full finding ▾Hide full finding ▴Criteria- An eligible recipient agency must certify that a household is eligible to receive USDA foods for household consumption by applying income eligibility criteria established by the state agency. Households are considered eligible if they sign the eligibility certificate self-declaring that they meet the criteria. Effective March 16, 2020, temporary measures were taken by the State of Indiana in response to the COVID-19 outbreak to facilitate continuation of USDA commodities distribution including waiving the signature requirement step in self-certification. However, income guidelines remained unchanged. Condition-Subsequent to March 16, 2020, the Special Works division did not certify that recipients met the eligibility criteria. Recipients were not asked if they met the income eligibility criteria. Context-Pounds of commodities distributed by Special Works to individuals who were not certified to meet the eligibility requirements include 1,287,167 pounds of the total pounds distributed by all divisions of 2,761,214. Questioned Costs-The pounds in question of 1,287,167 at a per pound value of $1.48 results in total questioned costs of $1,917,879 under CDFA 10.569 Emergency Food Assistance Program. Cause-Eligibility of recipients was not certified by Special Works beginning March 16, 2020 due to restrictions resulting from COVID-19. Special Works was severely impacted by the volume of clients served by this particular pantry, the limited volunteer workforce and management's desire to keep volunteers safe, and state restrictions. Effect-Eligibility was not certified for clients of the Special Works pantry subsequent to March 16, 2020. All who came to the pantry received food. Recommendations- We recommend that procedures be established to adhere to state and Federal eligibility requirements within the confines of COVID-19 restrictions. These procedures should be developed with the assistance of the food bank from which the pantry receives the food commodity and the state department of health. Views of Responsible Officials and Planned Corrective Actions- Due to the COVID-19 restrictions, management has elected to post signage describing the eligibility requirements and notify clients that by accepting the distribution of TEFAP product, they are confirming that they meet the eligibility criteria.
Cognizant Oversight Agency for Audit, US Department of Agriculture Society of St Vincent de Paul, Archdiocesan Council of Indianapolis, Inc. - Special Works and Select Conferences for the year ended September 30, 2020 Blue and Co. LLC, 12800 N. Meridian Street, Suite 400, Carmel, IN 46032, Audit period October 1, 2019 to September 30, 2020 The finding from the September 30, 2020 Schedule findings and questions costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. 2020-01 Financial Reporting - internal preparation of financial statements and related note disclosures. Material Weakness, Recommendation: The Divisions do not have in place controls that would assure the preparation of internal financial statements and related note disclosures in accordance with the modified cash basis of accounting. Action Taken: We concur with the recommendation and will prepare the financial statements and notes for the September 30, 2021 audit. We hired our first CFO in December 2019 and have implemented a new accounting application in early 2021. This will support more detailed and timely financial reporting. 2020-02 Preparation of the Schedule of Expenditures of Federal Awards (SEFA) Material Weakness US Department of Agriculture, Recommendation: Management needs to gain an understanding of the SEFA reporting requirements and develop procedures to ensure that all federal spending is identified for proper reporting. Action Takes: We concur with the recommendation. Management plans to meet with district Presidents to discuss plans for managing select conferences and then meet with those conferences periodically. In-person meetings were severely limited during initial COVID-19 restrictions. These meetings will be rescheduled on a regular basis to support new volunteers and staff in financial positions. Management will provide information regarding SEFA requirements to district presidents and conferences in order to familiarize each conference with SEFA requirements. The Treasurer will obtain information about Federal programs from the conferences and prepare a quarterly Federal activity report. Also, management will mandate that each conference notify management immediately of any Federal activity report. Also, management will mandate that each conference notify management immediately of any Federal funds received and this information will be added to the SEFA when appropriate. The CFO will prepare the SEFA for the 2021 audit. 2020-003 Household Eligibility Certification to receive USDA Food, Material weakness, Recommendation: Management needs to establish procedures to adhere to state and Federal eligibility requirements within the confines of COVID-19 restrictions to have households self-declare that they meet the criteria to be eligibility to receive USDA food as established by the state agency. Action taken: Management will post signage describing the eligibility requirements for accepting USDA Food and indicate that by accepting the distribution of the TEFAP product, the clients are indicating they meet the eligibility requirement.
FAC accepted this audit on May 27, 2020 — management decision was due November 27, 2020.
FAC accepted this audit on May 9, 2019 — management decision was due November 9, 2019.
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