Feeding America Tampa Bay, Inc.Non-Profit

Criteria Feeding America Tampa Bay, Inc. d/b/a Feeding Tampa Bay (?Feeding Tampa Bay?) is required to comply with CFR 200.303(a) of the Uniform Guidance, which requires Feeding Tampa Bay to establish and maintain effective internal control over federal awards that provides reasonable assurance that federal funds are managed in a way that is compliant with federal statutes, regulations, and the terms and conditions of the federal award. Condition During our compliance and control testing for the food distribution cluster major program, the auditor noted three instances, out of a sample of 40 selections tested, where Feeding Tampa Bay could not provide timecard approval documentation related to payroll testing sections. Cause Feeding Tampa Bay?s process for documenting timecard approval is completed within the payroll provider module and in some instances, performed manually through signature of physical timecards. The system generated reports and manual timecards, in turn, are not always maintained in a centralized manner which could facilitate access. Effect Timecard approvals kept in hard copy only may impact the entity?s ability to provide evidence of documentation when requested. Failure to maintain formal documentation of timecard approvals as part of payroll may result in the entity being out of compliance with the requirements set forth in the underlying grant agreements and Uniform Guidance. Recommendation We believe that the appropriate level of management should approve timecards and that the approval should be documented. Management should periodically review the payroll files and ensure compliance with record keeping requirements as noted by the Uniform Guidance. View of Responsible Official and Planned Corrective Action See accompanying corrective action plan.