EIN: 411782776
UEI: QE1ZEF8UGK89
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 22, 2024. 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 May 22, 2025 (462 days ago).
What is a management decision? →While performing audit procedures, it was noted that no documentation was retained for the internal control over the search of vendors performed to verify they were not suspended or debarred. Questioned Costs: N/A Context: There were no signs of review or approval related to the search that had been performed for sample of vendor contracts reviewed. Cause: Understanding of grant requirements. Effect: Expenditures may not be allowable. Repeat Finding: No Recommendation: We recommend the Organization implement formal procedures to ensure they are following the proper suspension and debarment requirements. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: Department of Agriculture Federal Program Title: Emergency Food Assistance Program Federal Assistance Listing Number: 10.569 Audit period: January 1, 2023 through December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Major Federal Programs Criteria or Specific Requirement: The regulations in 2 CFR part 180 restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: While performing audit procedures, it was noted that no documentation was retained for the internal control over the search of vendors performed to verify they were not suspended or debarred. Questioned Costs: N/A Context: There were no signs of review or approval related to the search that had been performed for sample of vendor contracts reviewed. Cause: Understanding of grant requirements. Effect: Expenditures may not be allowable. Repeat Finding: No Recommendation: We recommend the Organization implement formal procedures to ensure they are following the proper suspension and debarment requirements. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
2023-001 Emergency Food Assistance – Assistance Listing No. 10.569 Recommendation: We recommend the Organization follow its procurement policy that includes procedures for suspension and debarment. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Second Harvest North Central Food Bank will update its procurement policy to reflect the review over the required procedures related to suspension and debarment. Name of the contact person responsible for corrective action: Shaye Moris Planned completion date for corrective action plan: December 31, 2024 If the Minnesota Department of Human Services Office of Economic Opportunity has questions regarding this plan, please call Shaye Moris at 218-336-2300.
FAC accepted this audit on June 19, 2019 — management decision was due December 19, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
FAC accepted this audit on June 15, 2017 — management decision was due December 15, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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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