EIN: 411431613
UEI: TKJDGD5F78P6
Audited by: BerganKDV, 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 February 5, 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 August 5, 2026 (39 days ago).
What is a management decision? →FAC accepted this audit on March 9, 2026 — management decision was due September 9, 2026.
FAC accepted this audit on June 30, 2025 — management decision was due December 30, 2025.
FAC accepted this audit on January 2, 2025 — management decision was due July 2, 2025.
1 of 25 recipients tested did not have documentation of the required TEFAP eligibility form prior to receiving product. Cause: Changes in documentation requirements effective January 1, 2024, along with staff and volunteer turnover created gaps in knowledge, training, and execution. In addition, the internal filing of paper forms was not completed in a timely manner, leading to difficulties in producing documentation for audit testing. Questioned Costs: The results of this noncompliance did not result in any questioned costs. Potential Effect: USDA product could be given to ineligible recipients. Recommendation: The Food Bank should review its procedures to ensure staff and volunteers are aware of eligibility requirements prior to allowing individuals to receive product in order to comply with federal grant requirements. Responsible Official’s Response: Management agrees with the finding and the recommendation.
Show full finding ▾Hide full finding ▴Federal Program: Assistance listing number 10.569, Emergency Food Assistance Program – United States Department of Agriculture, passed through Iowa Department of Human Services Compliance Requirement: Eligibility Criteria: A properly designed system of internal control over compliance allows entities to meet those requirements set forth by the federal government. Under the Emergency Food Assistance Program for Food Commodities, the Food Bank is required to maintain accurate and complete records with respect to the distribution/use of USDA Foods, including documentation of eligibility using approved TEFAP forms. Condition: 1 of 25 recipients tested did not have documentation of the required TEFAP eligibility form prior to receiving product. Cause: Changes in documentation requirements effective January 1, 2024, along with staff and volunteer turnover created gaps in knowledge, training, and execution. In addition, the internal filing of paper forms was not completed in a timely manner, leading to difficulties in producing documentation for audit testing. Questioned Costs: The results of this noncompliance did not result in any questioned costs. Potential Effect: USDA product could be given to ineligible recipients. Recommendation: The Food Bank should review its procedures to ensure staff and volunteers are aware of eligibility requirements prior to allowing individuals to receive product in order to comply with federal grant requirements. Responsible Official’s Response: Management agrees with the finding and the recommendation.
Lack of documentation surrounding TEFAP eligibility. Responsible Individuals: Barbara Prather, Executive Director Corrective Action Plan: The Food Bank has implemented procedures to ensure TEFAP forms are updated annually and proper documentation is kept. Date of Completion: December 31, 2024
FAC accepted this audit on January 17, 2025 — management decision was due July 17, 2025.
1 of 25 recipients tested did not have documentation of the required TEFAP eligibility form prior to receiving product. Cause: Changes in documentation requirements effective January 1, 2024, along with staff and volunteer turnover created gaps in knowledge, training, and execution. In addition, the internal filing of paper forms was not completed in a timely manner, leading to difficulties in producing documentation for audit testing. Questioned Costs: The results of this noncompliance did not result in any questioned costs. Potential Effect: USDA product could be given to ineligible recipients. Recommendation: The Food Bank should review its procedures to ensure staff and volunteers are aware of eligibility requirements prior to allowing individuals to receive product in order to comply with federal grant requirements. Responsible Official’s Response: Management agrees with the finding and the recommendation.
Show full finding ▾Hide full finding ▴Federal Program: Assistance listing number 10.569, Emergency Food Assistance Program – United States Department of Agriculture, passed through Iowa Department of Human Services Compliance Requirement: Eligibility Criteria: A properly designed system of internal control over compliance allows entities to meet those requirements set forth by the federal government. Under the Emergency Food Assistance Program for Food Commodities, the Food Bank is required to maintain accurate and complete records with respect to the distribution/use of USDA Foods, including documentation of eligibility using approved TEFAP forms. Condition: 1 of 25 recipients tested did not have documentation of the required TEFAP eligibility form prior to receiving product. Cause: Changes in documentation requirements effective January 1, 2024, along with staff and volunteer turnover created gaps in knowledge, training, and execution. In addition, the internal filing of paper forms was not completed in a timely manner, leading to difficulties in producing documentation for audit testing. Questioned Costs: The results of this noncompliance did not result in any questioned costs. Potential Effect: USDA product could be given to ineligible recipients. Recommendation: The Food Bank should review its procedures to ensure staff and volunteers are aware of eligibility requirements prior to allowing individuals to receive product in order to comply with federal grant requirements. Responsible Official’s Response: Management agrees with the finding and the recommendation.
Lack of documentation surrounding TEFAP eligibility. Responsible Individuals: Barbara Prather, Executive Director Corrective Action Plan: The Food Bank has implemented procedures to ensure TEFAP forms are updated annually and proper documentation is kept. Date of Completion: December 31, 2024
FAC accepted this audit on July 29, 2024 — management decision was due January 29, 2025.
FAC accepted this audit on December 8, 2016 — management decision was due June 8, 2017.
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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