EIN: 472348577
UEI: MDJKSK1T2PE3
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 2025. 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 March 30, 2026 (149 days ago).
What is a management decision? →During testing procedures over eligibility, it was noted that the Organization had not retained supporting documentation to verify certification was complete and accurate. Cause: The Organization was unable to establish consistent controls over certification of income eligibility due to high staff turnover. Effect: Documentation to determine eligibility was not retained for every participant during the fiscal year. Questioned Costs: Unknown. Identification of a repeat finding: This is a repeat finding from the immediate previous audit, 2023-001. Context: The Organization was missing verifiable documentation for eligible income requirements for 4 out of the 25 participants tested for the single audit. Recommendation: The Organization should develop and implement written policies and procedures that meet the eligibility requirements of the Uniform Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards. This would include a review of applications to ensure participants have confirmed in a verifiable way that they meet the income eligibility criteria to receive benefits. Documentation should be retained so testing procedures by outside auditors can be performed. Views of responsible Officials: Management agrees with this recommendation. See auditee prepared corrective action plan for details.
Show full finding ▾Hide full finding ▴ALN and Title: 10.565 – Commodity Supplemental Food Program Cluster Name: Total Food Distribution Cluster Federal Agency: U.S. Department of Agriculture Passthrough Entity: State of Nevada Department of Agriculture Type of Finding: Significant Deficiency Criteria: Per 7 CFR section 251.5 (referenced in the Compliance Supplement of the Uniform Guidance), commodities received by the Organization requires certification of households eligible to receive these commodities for consumption by applying income eligibility criteria established by the state agency (Nevada Department of Agriculture, in this case). Condition: During testing procedures over eligibility, it was noted that the Organization had not retained supporting documentation to verify certification was complete and accurate. Cause: The Organization was unable to establish consistent controls over certification of income eligibility due to high staff turnover. Effect: Documentation to determine eligibility was not retained for every participant during the fiscal year. Questioned Costs: Unknown. Identification of a repeat finding: This is a repeat finding from the immediate previous audit, 2023-001. Context: The Organization was missing verifiable documentation for eligible income requirements for 4 out of the 25 participants tested for the single audit. Recommendation: The Organization should develop and implement written policies and procedures that meet the eligibility requirements of the Uniform Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards. This would include a review of applications to ensure participants have confirmed in a verifiable way that they meet the income eligibility criteria to receive benefits. Documentation should be retained so testing procedures by outside auditors can be performed. Views of responsible Officials: Management agrees with this recommendation. See auditee prepared corrective action plan for details.
The Just One Project's CSFP team will maintain a filing system organized by service site, alphabetical client name, and month and year of registration. The team will also utilize the Salesforce system to track registered clients, recertification dates, and services provided each day. Effective immediately, designated CSFP staff will visit all active distribution sites each business day to collect new registration and recertification forms, cross-check them and previously filed forms against the day's Salesforce distribution list, and file new forms in the designated system. This will ensure every client record is complete and current. In addition, the team will conduct an internal audit at least annually to confirm that all participant files contain required documents and certifications, promptly address any deficiencies, and document corrective steps. Staff will also receive periodic refresher training to reinforce record-keeping standards and sustain compliance.
2023-001
FAC accepted this audit on November 21, 2024 — management decision was due May 21, 2025.
During testing procedures over eligibility, it was noted that the Organization had not retained supporting documentation to verify certification was complete and accurate. Cause: The Organization was unable to establish consistent controls over certification of income eligibility due to high staff turnover. Effect: Documentation to determine eligibility was not retained for every participant during the fiscal year. Questioned Costs: Unknown. Identification of a repeat finding: This is a repeat finding from the immediate previous audit, 2022-001. Context: The Organization was missing verifiable documentation for eligible income requirements for 3 out of the 25 participants tested for the single audit. Recommendation: The Organization should develop and implement written policies and procedures that meet the eligibility requirements of the Uniform Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards. This would include a review of applications to ensure participants have confirmed in a verifiable way that they meet the income eligibility criteria to receive benefits. Documentation should be retained so testing procedures by outside auditors can be performed. Views of responsible officals: Management agrees with this recommendation. See auditee prepared corrective action plan for details.
Show full finding ▾Hide full finding ▴ALN and Title: 10.565 – Commodity Supplemental Food Program Cluster Name: Total Food Distribution Cluster Federal Agency: U.S. Department of Agriculture Passthrough Entity: State of Nevada Department of Agriculture Type of Finding: Significant Deficiency Criteria: Per 7 CFR section 251.5 (referenced in the Compliance Supplement of the Uniform Guidance), commodities received by the Organization requires certification of households eligible to receive these commodities for consumption by applying income eligibility criteria established by the state agency (Nevada Department of Agriculture, in this case). Condition: During testing procedures over eligibility, it was noted that the Organization had not retained supporting documentation to verify certification was complete and accurate. Cause: The Organization was unable to establish consistent controls over certification of income eligibility due to high staff turnover. Effect: Documentation to determine eligibility was not retained for every participant during the fiscal year. Questioned Costs: Unknown. Identification of a repeat finding: This is a repeat finding from the immediate previous audit, 2022-001. Context: The Organization was missing verifiable documentation for eligible income requirements for 3 out of the 25 participants tested for the single audit. Recommendation: The Organization should develop and implement written policies and procedures that meet the eligibility requirements of the Uniform Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards. This would include a review of applications to ensure participants have confirmed in a verifiable way that they meet the income eligibility criteria to receive benefits. Documentation should be retained so testing procedures by outside auditors can be performed. Views of responsible officals: Management agrees with this recommendation. See auditee prepared corrective action plan for details.
Management has implemented a filing system to ensure current client information is collected and recertified regularly. CSFP/SNW staff have maintained a system organizing all clients by month and year of registration, site of service, and then alphabetized by client name to aid in certification & recertification. Certification and recertification are occurring at CSFP/SNW distribution sites during service, and CSFP/SNW staff randomly audit files of active clients as they are being served to confirm their certification. CSFP/SNW staff also leverage a tracking system in our TJOP Salesforce Software System to reinforce client certification and recertification status. We will implement an internal audit at lease once annually to ensure participant files have all required documents and certifications.
2022-001
FAC accepted this audit on August 29, 2023 — management decision was due February 29, 2024.
During testing procedures over eligibility, it was noted that the Organization had not retained supporting documentation to verify certification was complete and accurate. Cause: The Organization was unable to establish consistent controls over certification of income eligibility due to high staff turnover. Effect: Documentation to determine eligibility was not retained for every participant during the fiscal year. Questioned Costs: Unknown. Identification of a repeat finding: This is a repeat finding from the immediate previous audit, 2021-004. Context: The Organization was missing verifiable documentation for eligible income requirements for 13 out of the 25 participants tested for the single audit. Recommendation: The Organization should develop and implement written policies and procedures that meet the eligibility requirements of the Uniform Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards. This would include a review of applications to ensure participants have confirmed in a verifiable way that they meet the income eligibility criteria to receive benefits. Documentation should be retained so testing procedures by outside auditors can be performed. Views of responsible Management agrees with this recommendation. See auditee prepared corrective action Officials: plan for details.
Show full finding ▾Hide full finding ▴Finding: 2022-001 ALN and Title: 10.565 ? Commodity Supplemental Food Program Cluster Name: Total Food Distribution Cluster Federal Agency: U.S. Department of Agriculture Passthrough Entity: State of Nevada Department of Agriculture Type of Finding: Material Weakness Criteria: Per 7 CFR section 251.5 (referenced in the Compliance Supplement of the Uniform Guidance), commodities received by the Organization requires certification of households eligible to receive these commodities for consumption by applying income eligibility criteria established by the state agency (Nevada Department of Agriculture, in this case). Condition: During testing procedures over eligibility, it was noted that the Organization had not retained supporting documentation to verify certification was complete and accurate. Cause: The Organization was unable to establish consistent controls over certification of income eligibility due to high staff turnover. Effect: Documentation to determine eligibility was not retained for every participant during the fiscal year. Questioned Costs: Unknown. Identification of a repeat finding: This is a repeat finding from the immediate previous audit, 2021-004. Context: The Organization was missing verifiable documentation for eligible income requirements for 13 out of the 25 participants tested for the single audit. Recommendation: The Organization should develop and implement written policies and procedures that meet the eligibility requirements of the Uniform Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards. This would include a review of applications to ensure participants have confirmed in a verifiable way that they meet the income eligibility criteria to receive benefits. Documentation should be retained so testing procedures by outside auditors can be performed. Views of responsible Management agrees with this recommendation. See auditee prepared corrective action Officials: plan for details.
Finding: 2022-001 ALN and Title: 10.565 ? Commodity Supplemental Food Program Cluster Name: Total Food Distribution Cluster Federal Agency: U.S. Department of Agriculture Passthrough Entity: State of Nevada Department of Agriculture Name of Contact Person: Sue Saunders, Director of Finance Corrective Action Plan: Management has implemented a filing system to ensure the collection of current clients as well as a recertification process. CSFP/SNW created a monthly, site specific, year and alphabetized list filing system to aid in the assurance of the certification & recertification. Certification and recertification are occurring at CSFP/SNW distribution sites. In addition, we have a tracking system in our TJOP Salesforce Software System. Currently, we are working towards establishing a digital certification application process. Proposed Completion Date: September 30, 2023
2021-004
FAC accepted this audit on June 30, 2022 — management decision was due December 30, 2022.
The Organization was missing verifiable documentation for eligible income requirements for 8 out of the 25 participants tested for the single audit. Cause: The Organization was unable to place establish consistent controls due to high staff turnover and safety precautions related to the effects of COVID-19. Effect: Eligibility determinations were unable to be verified for all participants during the year ended December 31, 2021. Questioned Costs: Unknown. Recommendation: The Organization should develop and implement written policies and procedures that meet the eligibility requirements of the Uniform Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards. This would include a review of applications to ensure participants have confirmed in a verifiable way that they meet the income eligibility criteria to receive benefits. Views of responsible Management agrees with this recommendation. See auditee prepared corrective action Officials: plan for details.
Show full finding ▾Hide full finding ▴Finding: 2021-004 Federal Agency: U.S. Department of Agriculture CFDA Number: 10.569 Program: Emergency Food Assistance Program Criteria: Per 7 CFR section 251.5 (referenced in the Compliance Supplement of the Uniform Guidance), commodities received by the Organization require certification of households eligible to receive these commodities for consumption by applying income eligibility criteria established by the state agency (Nevada Department of Agriculture, in this case). Condition: The Organization was missing verifiable documentation for eligible income requirements for 8 out of the 25 participants tested for the single audit. Cause: The Organization was unable to place establish consistent controls due to high staff turnover and safety precautions related to the effects of COVID-19. Effect: Eligibility determinations were unable to be verified for all participants during the year ended December 31, 2021. Questioned Costs: Unknown. Recommendation: The Organization should develop and implement written policies and procedures that meet the eligibility requirements of the Uniform Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards. This would include a review of applications to ensure participants have confirmed in a verifiable way that they meet the income eligibility criteria to receive benefits. Views of responsible Management agrees with this recommendation. See auditee prepared corrective action Officials: plan for details.
Finding: 2021-004 Federal Agency: U.S. Department of Agriculture CFDA Number: 10.569 Program: Emergency Food Assistance Program Name of Contact Person: Sue Saunders, Director of Finance Corrective Action Plan: Management will implement a review process around income eligibility to ensure verifiable documentation is maintained related to participants confirming income eligibility. Proposed Completion Date: September 30, 2022
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