EIN: 582484086
UEI: S83FB4JB79M9
Audited by: McNair, McLemore, Middlebrooks & Co., LLC
Oversight agency: 10 [Department of Agriculture]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 21, 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 October 21, 2026 (53 days from today).
What is a management decision? →FAC accepted this audit on April 14, 2025 — management decision was due October 14, 2025.
FAC accepted this audit on March 26, 2024 — management decision was due September 26, 2024.
FAC accepted this audit on October 16, 2023 — management decision was due April 16, 2024.
FAC accepted this audit on August 29, 2023 — management decision was due February 29, 2024.
FAC accepted this audit on November 23, 2021 — management decision was due May 23, 2022.
FAC accepted this audit on March 16, 2021 — management decision was due September 16, 2021.
2019-005 Control Procedures over the Expenditures of Federal Awards-Administrative Funds INFORMATION ON THE FEDERAL PROGRAM CFDA: 10.568 Emergency Food Assistance Program (administrative costs) Grants: DHS 42700-040-0000064950 DHS 42700-040-0000081244 Federal Agency: U.S. Department of Agriculture CRITERIA A recipient agency must maintain adequate documentation to demonstrate compliance for the use of the program?s administrative funds. CONDITION The Organization was unable to locate individual invoices for administrative costs, including purchases which were made with the MGCFB credit card. CONTEXT Cash disbursements were lacking sufficient supporting documentation. EFFECT Management was unable to substantiate that the expenditures were for appropriate business purposes. CAUSE There were no procedures requiring employees to turn in invoices/receipts for credit card purchases. QUESTIONED COSTS None RECOMMENDATION Management should consider implementing a policy requiring the submission of invoices. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS MGCFB management agrees with this finding. Under new management, supporting documentation for all payments and credit card purchases is being retained and all payments are approved by the Executive Director.
Show full finding ▾Hide full finding ▴2019-005 Control Procedures over the Expenditures of Federal Awards-Administrative Funds INFORMATION ON THE FEDERAL PROGRAM CFDA: 10.568 Emergency Food Assistance Program (administrative costs) Grants: DHS 42700-040-0000064950 DHS 42700-040-0000081244 Federal Agency: U.S. Department of Agriculture CRITERIA A recipient agency must maintain adequate documentation to demonstrate compliance for the use of the program?s administrative funds. CONDITION The Organization was unable to locate individual invoices for administrative costs, including purchases which were made with the MGCFB credit card. CONTEXT Cash disbursements were lacking sufficient supporting documentation. EFFECT Management was unable to substantiate that the expenditures were for appropriate business purposes. CAUSE There were no procedures requiring employees to turn in invoices/receipts for credit card purchases. QUESTIONED COSTS None RECOMMENDATION Management should consider implementing a policy requiring the submission of invoices. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS MGCFB management agrees with this finding. Under new management, supporting documentation for all payments and credit card purchases is being retained and all payments are approved by the Executive Director.
2019-005 Control Procedures over the Expenditures of Federal Awards-Administrative Funds Name of Contact Person: Kathy McCollum, Executive Director Recommendation: Management should consider implementing a policy requiring the submission of invoices. Corrective Action: MGCFB management agrees with this finding. Under new management, supporting documentation for all payments and credit card purchases is being retained and all payments are approved by the Executive Director. Anticipated Completion Date: January 1, 2020
2018-007
2019-006 Noncompliance with Expenditures of Federal Awards-Administrative Funds INFORMATION ON THE FEDERAL PROGRAM CFDA: 10.568 Emergency Food Assistance Program (administrative costs) Grants: DHS 42700-040-0000064950 DHS 42700-040-0000081244 Federal Agency: U.S. Department of Agriculture CRITERIA A recipient agency must maintain adequate documentation to demonstrate compliance for the use of the program?s administrative funds. CONDITION The Organization was unable to locate individual invoices for administrative costs, including purchases which were made with the MGCFB credit card. CONTEXT Cash disbursements were lacking sufficient supporting documentation to substantiate the expenditure of federal funds for allowable costs. EFFECT Management was unable to substantiate that the expenditures were for allowable costs. CAUSE There were no procedures requiring employees to turn in invoices/receipts for credit card purchases. In addition, management did not review MGCFB credit card statements. QUESTIONED COSTS $22,816 RECOMMENDATION Management should provide adequate oversight and require submission of supporting documentation prior to payment. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS MGCFB management agrees with this finding. Under new management, supporting documentation for all payments and credit card purchases is being retained and all payments are approved by the Executive Director.
Show full finding ▾Hide full finding ▴2019-006 Noncompliance with Expenditures of Federal Awards-Administrative Funds INFORMATION ON THE FEDERAL PROGRAM CFDA: 10.568 Emergency Food Assistance Program (administrative costs) Grants: DHS 42700-040-0000064950 DHS 42700-040-0000081244 Federal Agency: U.S. Department of Agriculture CRITERIA A recipient agency must maintain adequate documentation to demonstrate compliance for the use of the program?s administrative funds. CONDITION The Organization was unable to locate individual invoices for administrative costs, including purchases which were made with the MGCFB credit card. CONTEXT Cash disbursements were lacking sufficient supporting documentation to substantiate the expenditure of federal funds for allowable costs. EFFECT Management was unable to substantiate that the expenditures were for allowable costs. CAUSE There were no procedures requiring employees to turn in invoices/receipts for credit card purchases. In addition, management did not review MGCFB credit card statements. QUESTIONED COSTS $22,816 RECOMMENDATION Management should provide adequate oversight and require submission of supporting documentation prior to payment. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS MGCFB management agrees with this finding. Under new management, supporting documentation for all payments and credit card purchases is being retained and all payments are approved by the Executive Director.
2019-006 Noncompliance with Expenditures of Federal Awards-Administrative Funds Name of Contact Person: Kathy McCollum, Executive Director Recommendation: Management should provide adequate oversight and require submission of supporting documentation prior to payment. Corrective Action: MGCFB management agrees with this finding. Under new management, supporting documentation for all payments and credit card purchases is being retained and all payments are approved by the Executive Director. Completion Date: January 1, 2020
2018-008
2019-007 Noncompliance with Special Tests and Provisions (Accountability for USDA Foods) INFORMATION ON THE FEDERAL PROGRAM CFDA: 10.569 Emergency Food Assistance Program (food commodities) Grants: DHS 42700-040-0000064950 DHS 42700-040-0000081244 Federal Agency: U.S. Department of Agriculture CRITERIA In accordance with the Compliance Supplement for CFDA 10.569 Emergency Food Assistance Program (Food Commodities), Sec III; Part N-Special Tests and Provisions: Accurate and complete records must be maintained with respect to receipt, distribution/use, and inventory of USDA Foods, including end products processed from USDA Foods in TEFAP. CONDITION During 2019, the Organization failed to consistently maintain records which provided evidence of receipt of food shipments by recipient entities. CONTEXT Signed evidence of receipt of food was not retained and filed. EFFECT The Organization did not comply with record requirements of the Federal Emergency Food Assistance Program. CAUSE The Organization lacked management oversight and failed to retain records. QUESTIONED COSTS None RECOMMENDATION We recommend that employees receive training on the documentation requirements for the Federal programs with which the Food Bank participates. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS MGCFB management agrees with this finding. Under new management, supporting documentation for all USDA food received by the food bank and distributed to partner agencies or directly to persons in need is being retained.
Show full finding ▾Hide full finding ▴2019-007 Noncompliance with Special Tests and Provisions (Accountability for USDA Foods) INFORMATION ON THE FEDERAL PROGRAM CFDA: 10.569 Emergency Food Assistance Program (food commodities) Grants: DHS 42700-040-0000064950 DHS 42700-040-0000081244 Federal Agency: U.S. Department of Agriculture CRITERIA In accordance with the Compliance Supplement for CFDA 10.569 Emergency Food Assistance Program (Food Commodities), Sec III; Part N-Special Tests and Provisions: Accurate and complete records must be maintained with respect to receipt, distribution/use, and inventory of USDA Foods, including end products processed from USDA Foods in TEFAP. CONDITION During 2019, the Organization failed to consistently maintain records which provided evidence of receipt of food shipments by recipient entities. CONTEXT Signed evidence of receipt of food was not retained and filed. EFFECT The Organization did not comply with record requirements of the Federal Emergency Food Assistance Program. CAUSE The Organization lacked management oversight and failed to retain records. QUESTIONED COSTS None RECOMMENDATION We recommend that employees receive training on the documentation requirements for the Federal programs with which the Food Bank participates. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS MGCFB management agrees with this finding. Under new management, supporting documentation for all USDA food received by the food bank and distributed to partner agencies or directly to persons in need is being retained.
2019-007 Noncompliance with Special Tests and Provisions (Accountability for USDA Foods) Name of Contact Person: Kathy McCollum, Executive Director Recommendation: We recommend that employees receive training on the documentation requirements for the Federal programs with which the Food Bank participates. Corrective Action: MGCFB management agrees with this finding. Under new management, supporting documentation for all USDA food received by the food bank and distributed to partner agencies or directly to persons in need is being retained. Completion Date: August 21, 2019
2018-009
2019-008 Control Procedures over Food Distribution INFORMATION ON THE FEDERAL PROGRAM CFDA: 10.569 Emergency Food Assistance Program (food commodities) Grants: DHS 42700-040-0000064950 DHS 42700-040-0000081244 Federal Agency: U.S. Department of Agriculture CRITERIA Accurate and complete records must be maintained with respect to the distribution/use of USDA Foods in TEFAP. CONDITION During 2019, the Organization failed to consistently maintain records which provided evidence of receipt of food shipments by recipient entities. CONTEXT The Organization failed to accumulate accurate and complete information to document the receipt of food shipments from the Food Bank. EFFECT The Organization did not comply with record requirements of the Federal program. CAUSE The employees lacked adequate training in the documentation requirements of the Federal program. QUESTIONED COSTS None RECOMMENDATION We recommend that employees receive training on the documentation requirements for the Federal programs with which the Food Bank participates. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS MGCFB management agrees with this finding. Under new management supporting documentation for all USDA food received by the food bank and distributed to partner agencies or directly to persons in need is being retained.
Show full finding ▾Hide full finding ▴2019-008 Control Procedures over Food Distribution INFORMATION ON THE FEDERAL PROGRAM CFDA: 10.569 Emergency Food Assistance Program (food commodities) Grants: DHS 42700-040-0000064950 DHS 42700-040-0000081244 Federal Agency: U.S. Department of Agriculture CRITERIA Accurate and complete records must be maintained with respect to the distribution/use of USDA Foods in TEFAP. CONDITION During 2019, the Organization failed to consistently maintain records which provided evidence of receipt of food shipments by recipient entities. CONTEXT The Organization failed to accumulate accurate and complete information to document the receipt of food shipments from the Food Bank. EFFECT The Organization did not comply with record requirements of the Federal program. CAUSE The employees lacked adequate training in the documentation requirements of the Federal program. QUESTIONED COSTS None RECOMMENDATION We recommend that employees receive training on the documentation requirements for the Federal programs with which the Food Bank participates. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS MGCFB management agrees with this finding. Under new management supporting documentation for all USDA food received by the food bank and distributed to partner agencies or directly to persons in need is being retained.
2019-008 Control Procedures over Food Distribution Name of Contact Person: Kathy McCollum, Executive Director Recommendation: We recommend that employees receive training on the documentation requirements for the Federal programs with which the Food Bank participates. Corrective Action: MGCFB management agrees with this finding. Under new management supporting documentation for all USDA food received by the food bank and distributed to partner agencies or directly to persons in need is being retained. Completion Date: August 21, 2019
2018-010
2019-009 Control Procedures over the Accountability for USDA Foods INFORMATION ON THE FEDERAL PROGRAM CFDA: 10.569 Emergency Food Assistance Program (food commodities) Grants: DHS 42700-040-0000064950 DHS 42700-040-0000081244 Federal Agency: U.S. Department of Agriculture CRITERIA Control procedures over the grants should include procedures which require that accurate and complete records are maintained with respect to the receipt, distribution/use, and inventory of USDA foods. CONDITION Inventory reports were inconsistent and were not reconciled. CONTEXT Reports generated from the inventory software resulted in variances in the quantity, pounds and value of USDA food received and distributed. EFFECT The Organization was unable to provide an accurate accounting for the amount of USDA food received and distributed. CAUSE Staff failed to reconcile inventory reports. QUESTIONED COSTS None RECOMMENDATION We recommend that employees prepare monthly reconciliations of the USDA food received and distributed. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS MGCFB management agrees with this finding. A new warehouse manager with inventory control experience was hired in November 2020. A complete physical inventory count and adjustments were made for year-end 2020. Location tracking for all products was implemented in January 2021 and continuous verifications of inventory levels is being performed.
Show full finding ▾Hide full finding ▴2019-009 Control Procedures over the Accountability for USDA Foods INFORMATION ON THE FEDERAL PROGRAM CFDA: 10.569 Emergency Food Assistance Program (food commodities) Grants: DHS 42700-040-0000064950 DHS 42700-040-0000081244 Federal Agency: U.S. Department of Agriculture CRITERIA Control procedures over the grants should include procedures which require that accurate and complete records are maintained with respect to the receipt, distribution/use, and inventory of USDA foods. CONDITION Inventory reports were inconsistent and were not reconciled. CONTEXT Reports generated from the inventory software resulted in variances in the quantity, pounds and value of USDA food received and distributed. EFFECT The Organization was unable to provide an accurate accounting for the amount of USDA food received and distributed. CAUSE Staff failed to reconcile inventory reports. QUESTIONED COSTS None RECOMMENDATION We recommend that employees prepare monthly reconciliations of the USDA food received and distributed. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS MGCFB management agrees with this finding. A new warehouse manager with inventory control experience was hired in November 2020. A complete physical inventory count and adjustments were made for year-end 2020. Location tracking for all products was implemented in January 2021 and continuous verifications of inventory levels is being performed.
2019-009 Control Procedures over the Accountability for USDA Foods Name of Contact Person: Kathy McCollum, Executive Director Recommendation: We recommend that employees prepare monthly reconciliations of the USDA food received and distributed. Corrective Action: MGCFB management agrees with this finding. A new warehouse manager with inventory control experience was hired in November 2020. A complete physical inventory count and adjustments were made for year-end 2020. Location tracking for all products was implemented in January 2021 and continuous verifications of inventory levels is being performed. Completion Date: January 1, 2021
2018-012
FAC accepted this audit on May 7, 2020 — management decision was due November 7, 2020.
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2017-003
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2017-005
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2017-006
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2017-007
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FAC accepted this audit on August 9, 2018 — management decision was due February 9, 2019.
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Show full finding ▾Hide full finding ▴FAC accepted this audit on June 8, 2017 — management decision was due December 8, 2017.
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