EIN: 521219783
UEI: DYMSKQ6LFKH1
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 17, 2022. 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 17, 2023 (1193 days ago).
What is a management decision? →The Organization failed to properly monitor for obsolete inventory, resulting in a loss of USDA goods during 2022. Effect: Write off obsolete inventory and reporting to Virginia Department of Agriculture and Consumer Services for remedial action. Cause: Due to impacts of COVID-19, several agency distributions sites and on-site USDA distributions at the Organization had to be cancelled to comply with to social distancing measures. As a result, the Organization was not able to distribute USDA commodities prior to expiration date. The Organization did not distribute USDA commodities timely resulting in a write off for expired inventory. Questioned Costs: None Recommendation: We recommend that management regularly monitor and review for aged inventory to ensure goods are properly distributed prior to expiration. Views of Responsible Officials and Planned Corrective Actions: Management agrees with comments regarding the material weakness in internal controls over compliance. See corrective action plan.
Show full finding ▾Hide full finding ▴Type of Finding: Material Weakness in internal controls over compliance Criteria: An Organization?s internal control over compliance is a process designed to provide reasonable assurance that the Federal Award Compliance requirements are met. Condition: The Organization failed to properly monitor for obsolete inventory, resulting in a loss of USDA goods during 2022. Effect: Write off obsolete inventory and reporting to Virginia Department of Agriculture and Consumer Services for remedial action. Cause: Due to impacts of COVID-19, several agency distributions sites and on-site USDA distributions at the Organization had to be cancelled to comply with to social distancing measures. As a result, the Organization was not able to distribute USDA commodities prior to expiration date. The Organization did not distribute USDA commodities timely resulting in a write off for expired inventory. Questioned Costs: None Recommendation: We recommend that management regularly monitor and review for aged inventory to ensure goods are properly distributed prior to expiration. Views of Responsible Officials and Planned Corrective Actions: Management agrees with comments regarding the material weakness in internal controls over compliance. See corrective action plan.
Material Weakness in Internal Control over Compliance Finding 2022-001 ? Inventory Obsolescence Name of Contact Person: Dean Wooten The Foodbank identified a problem in our USDA inventory management after the departure of several employees over the last year. During Covid it had become more difficult to distribute USDA product as many partner agencies no longer participated in the program. In addition, a weekly distribution held at the Foodbank had to be terminated due to social distancing standards. Consequently, some frozen inventory was retained longer than allowed. Once identified, management immediately self-disclosed the error to the Virginia Department of Agriculture and Consumer Services (VDACS) and the USDA. Management immediately began working with both parties to address the issue. Management also disclosed the situation to auditors at the beginning of the 2022 audit engagement. USDA inventory is now reviewed on a regular basis by the Warehouse Manager to identify any items that are not ?moving?. The inventory list is also provided to the Director of Agency & Program Services who works closely with the Warehouse Manager and the USDA partner agencies to make sure product is being utilized in a timely manner. The Foodbank has also enlisted more USDA participating partners which has increased the demand for USDA product. This increased demand will help ensure that product is not remaining in the warehouse beyond the allowed time. The Foodbank is also in the process of a software system upgrade that will add bar code scanning capability to the inventory management system which will enhance inventory control. The Foodbank will also be hiring an inventory position that will report directly to the Finance department and will serve as an internal auditor of the inventory to ensure adherence to accuracy and compliance standards. VDACS is also working closely with the Foodbank to ensure product is moving and being evaluated on a regular basis. In the first two months (July and August), since implementing these changes, the foodbank has increased its USDA food distribution by 100% compared to the previous year, from 191,664 pounds to 384,590 pounds. Proposed Completion Date: Prior to fiscal year end, June 30, 2023.
Goods were purchased from vendors without going through the proper bid process. Effect: The Organization procured food commodities without obtaining required quotes from vendors. Cause: Due to supply chain constraints with COVID-19, certain products were unavailable and therefore the Organization could not obtain three procurement quotes. Questioned Costs: None Recommendation: We recommend that management follow the Organization?s procurement policy or documents reasons for any exceptions prior to procurement. Views of Responsible Officials and Planned Corrective Actions: Management agrees with comments regarding significant deficiency in internal controls over compliance. See corrective action plan.
Show full finding ▾Hide full finding ▴Type of Finding: Significant deficiency in internal controls over compliance Criteria: Recipient are required to have procurement policies and procedures in place that comply with the procurement standards outlined in the Uniform Guidance. Condition: Goods were purchased from vendors without going through the proper bid process. Effect: The Organization procured food commodities without obtaining required quotes from vendors. Cause: Due to supply chain constraints with COVID-19, certain products were unavailable and therefore the Organization could not obtain three procurement quotes. Questioned Costs: None Recommendation: We recommend that management follow the Organization?s procurement policy or documents reasons for any exceptions prior to procurement. Views of Responsible Officials and Planned Corrective Actions: Management agrees with comments regarding significant deficiency in internal controls over compliance. See corrective action plan.
Significant Deficiency in Internal Control over Compliance Finding 2022-003 ? Procurement Name of Contact Person: Dean Wooten The procurement process requires 3 bids for purchases over $10,000. Due to supply chain issues related to Covid 19 and the related shortages there have been many times where there were not three vendors who were offering products for purchase. Proper documentation was not maintained to show that this was the case. Management has worked with the procurement staff to ensure that the procurement process is properly documented for each purchase over $10,000 and bids will be obtained when product is available from multiple vendors. When multiple vendors are not available for bids, efforts made to find competitive bids will be documented and attached with the purchase order. Purchase orders will be reviewed and approved by the Director of Finance. Proposed Completion Date: November 1, 2022
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.