EIN: 421169648
UEI: XUC7VE96UT19
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 8, 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 August 8, 2024 (765 days ago).
What is a management decision? →One of 25 USDA product orders tested was not recorded at the correct unit weight within the inventory system leading to overstatement of receipts and distributions of $9,274. Cause: The products per unit weight had not been updated within the inventory system since 2016. Questioned Costs: The results of this noncompliance did not result in any questioned costs. Potential Effect: Failure to maintain records required by 7 CFR section 250.19 is considered prima facie evidence of improper distribution or loss of USDA Foods, and the agency processor or entity is liable for the value of the food or replacement of the food in kind (7 CFR sections 250.16 and 250.19(a)). Recommendation: The Food Bank should review its procedures to ensure inventory items are weighed at least annually and ensure the system is updated for changes to comply with federal grant requirements. Responsible Official’s Response: Management agrees with the finding and the recommendation.
Show full finding ▾Hide full finding ▴Finding 2023-002: Accountability for USDA Foods 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: Special Tests and Provisions 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 receipt, distribution/use, and inventory of USDA Foods, including end products process from USDA Foods in TEFAP. Condition: One of 25 USDA product orders tested was not recorded at the correct unit weight within the inventory system leading to overstatement of receipts and distributions of $9,274. Cause: The products per unit weight had not been updated within the inventory system since 2016. Questioned Costs: The results of this noncompliance did not result in any questioned costs. Potential Effect: Failure to maintain records required by 7 CFR section 250.19 is considered prima facie evidence of improper distribution or loss of USDA Foods, and the agency processor or entity is liable for the value of the food or replacement of the food in kind (7 CFR sections 250.16 and 250.19(a)). Recommendation: The Food Bank should review its procedures to ensure inventory items are weighed at least annually and ensure the system is updated for changes to comply with federal grant requirements. Responsible Official’s Response: Management agrees with the finding and the recommendation.
The Food Bank has updated the weight and has implemented procedures to ensure products are updated annually.
2022-001
FAC accepted this audit on January 11, 2023 — management decision was due July 11, 2023.
One of 25 USDA product orders tested was not recorded at the correct unit weight within the inventory system leading to overstatement of receipts and distributions of $3,899. Cause: The products per unit weight had not been updated within the inventory system since 2016. Questioned Costs: The results of this noncompliance did not result in any questioned costs. Potential Effect: Failure to maintain records required by 7 CFR section 250.19 is considered prima facie evidence of improper distribution or loss of USDA Foods, and the agency processor or entity is liable for the value of the food or replacement of the food in kind (7 CFR sections 250.16 and 250.19(a)). Recommendation: The Food Bank should review its procedures to ensure inventory items are weighed at least annually and ensure the system is updated for changes 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: Special Tests and Provisions 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 receipt, distribution/use, and inventory of USDA Foods, including end products process from USDA Foods in TEFAP. Condition: One of 25 USDA product orders tested was not recorded at the correct unit weight within the inventory system leading to overstatement of receipts and distributions of $3,899. Cause: The products per unit weight had not been updated within the inventory system since 2016. Questioned Costs: The results of this noncompliance did not result in any questioned costs. Potential Effect: Failure to maintain records required by 7 CFR section 250.19 is considered prima facie evidence of improper distribution or loss of USDA Foods, and the agency processor or entity is liable for the value of the food or replacement of the food in kind (7 CFR sections 250.16 and 250.19(a)). Recommendation: The Food Bank should review its procedures to ensure inventory items are weighed at least annually and ensure the system is updated for changes to comply with federal grant requirements. Responsible Official?s Response: Management agrees with the finding and the recommendation.
The Food Bank has updated the weight and has implemented procedures to ensure products are updated annually.
FAC accepted this audit on January 16, 2022 — management decision was due July 16, 2022.
One of eleven sub-recipient agencies monitored during the year showed 30% of the clients served as low income, and therefore should not have been eligible to receive food commodities under this program. Cause: The individual responsible for monitoring the sub-recipient agencies used the wrong criteria when evaluating eligibility. Questioned Costs: The results of this noncompliance did not result in any questioned costs. Potential Effect: Disqualification from the Emergency Food Assistance Program. Recommendation: The Food Bank should establish procedures to ensure the inventory system is updated to reflect information contained in the monitoring form and complies 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 ? United States Department of Agriculture, pass 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 monitor eligibility of sub-recipient agencies based on at least 51% of the clients they serve being low income. Condition: One of eleven sub-recipient agencies monitored during the year showed 30% of the clients served as low income, and therefore should not have been eligible to receive food commodities under this program. Cause: The individual responsible for monitoring the sub-recipient agencies used the wrong criteria when evaluating eligibility. Questioned Costs: The results of this noncompliance did not result in any questioned costs. Potential Effect: Disqualification from the Emergency Food Assistance Program. Recommendation: The Food Bank should establish procedures to ensure the inventory system is updated to reflect information contained in the monitoring form and complies with federal grant requirements. Responsible Official?s Response: Management agrees with the finding and the recommendation.
The Food Bank has inactivated recipient and has implemented procedures to ensure eligibility is updated.
FAC accepted this audit on January 11, 2021 — management decision was due July 11, 2021.
FAC accepted this audit on January 20, 2020 — management decision was due July 20, 2020.
FAC accepted this audit on January 14, 2019 — management decision was due July 14, 2019.
FAC accepted this audit on January 31, 2018 — management decision was due July 31, 2018.
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2016-004
FAC accepted this audit on January 16, 2017 — management decision was due July 16, 2017.
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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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