EIN: 592610345
UEI: VNNWWN3T3JQ7
Audited by: Baker Tilly US, LLP
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 March 27, 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 September 27, 2026 (29 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 April 1, 2024 — management decision was due October 1, 2024.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
FAC accepted this audit on April 3, 2022 — management decision was due October 3, 2022.
FAC accepted this audit on February 18, 2021 — management decision was due August 18, 2021.
FAC accepted this audit on March 30, 2020 — management decision was due September 30, 2020.
The expenditures reported on the preliminary grant schedule were not complete. Additionally, the expenditures reported could not be supported by adequate documentation. The errors were discovered during the audit process and were properly investigated and corrected by management. Cause: The cause relates to turnover and inconsistency in the finance department. The controls regarding the achievement of objectives for financial reporting are not properly designed and/or implemented. The component of internal control believed to be inadequate are the Control Activities, including Risk Assessment related to significant turnover and inconsistency. Effect: The impact of not properly accounting, tracking, and reporting Federal funds is an increased risk of fraud and financial misstatement. Additionally, these financial misstatements can lead to incomplete and inaccurate information to those charged with governance and funding sources. Recommendation: Management should evaluate the current department structure and staff responsibilities to ensure an appropriate number of properly qualified employees are available to assume financial reporting responsibilities. Additionally, management should evaluate the current policies and procedures in place as it relates to the review process for financial reporting.
Show full finding ▾Hide full finding ▴We noted the following matter involving the internal control over financial reporting and its operation that we consider to be a significant deficiency. SIGNIFICANT DEFICIENCY 2019-001 Grant Schedule Criteria: The Committee for Sponsoring Organizations (COSO) defines internal controls as, ?a process affected by an entity?s board, management, and other personnel, designed to provide reasonable assurance of the achievement of objectives relating to operations, reporting, and compliance.? Accurate accounting, tracking, and reporting of Federal funds is imperative to ensure compliance with Federal laws, regulation, and provisions of grant agreements. Condition: The expenditures reported on the preliminary grant schedule were not complete. Additionally, the expenditures reported could not be supported by adequate documentation. The errors were discovered during the audit process and were properly investigated and corrected by management. Cause: The cause relates to turnover and inconsistency in the finance department. The controls regarding the achievement of objectives for financial reporting are not properly designed and/or implemented. The component of internal control believed to be inadequate are the Control Activities, including Risk Assessment related to significant turnover and inconsistency. Effect: The impact of not properly accounting, tracking, and reporting Federal funds is an increased risk of fraud and financial misstatement. Additionally, these financial misstatements can lead to incomplete and inaccurate information to those charged with governance and funding sources. Recommendation: Management should evaluate the current department structure and staff responsibilities to ensure an appropriate number of properly qualified employees are available to assume financial reporting responsibilities. Additionally, management should evaluate the current policies and procedures in place as it relates to the review process for financial reporting.
CORRECTIVE ACTION PLAN AMERICA?S SECOND HARVEST OF THE BIG BEND, INC. FINANCIAL STATEMENTS FISCAL YEAR JULY 1, 2018 ? JUNE 30, 2019 AUDIT REPORT RELEASE DATE: MARCH 27, 2020 FINDING NUMBER: 2019-001 Criteria: The Committee for Sponsoring Organizations (COSO) defines internal controls as, ?a process affected by an entity?s board, management, and other personnel, designed to provide reasonable assurance of the achievement of objectives relating to operations, reporting, and compliance.? Accurate accounting, tracking, and reporting of Federal funds is imperative to ensure compliance with Federal laws, regulation, and provisions of grant agreements. Condition: The expenditures reported on the preliminary grant schedule were not complete. Additionally, the expenditures reported could not be supported by adequate documentation. The errors were discovered during the audit process and were properly investigated and corrected by management. Cause: The cause relates to turnover and inconsistency in the finance department. The controls regarding the achievement of objectives for financial reporting are not properly designed and/or implemented. The component of internal control believed to be inadequate are the Control Activities, including Risk Assessment related to significant turnover and inconsistency. Effect: The impact of not properly accounting, tracking, and reporting Federal funds is an increased risk of fraud and financial misstatement. Additionally, these financial misstatements can lead to incomplete and inaccurate information to those charged with governance and funding sources. Recommendation: Management should evaluate the current department structure and staff responsibilities to ensure an appropriate number of properly qualified employees are available to assume financial reporting responsibilities. Additionally, management should evaluate the current policies and procedures in place as it relates to the review process for financial reporting. CORRECTIVE ACTION TAKEN OR TO BE TAKEN: Management acknowledges there was significant turnover in the finance department. In late January 2019, management hired an outside accounting and financial services firm to assume the financial management and operations role for Second Harvest. We will work on implementing new processes and procedures that will be effective for the entire fiscal year to better track grant expenditures. We will work closely with the audit team to develop a new grant schedule. ESTIMATED DATE OF COMPLETION: May 1, 2020 AGENCY CONTACT RESPONSIBLE FOR CORRECTIVE ACTION: Suzanne Litherland, Chief Financial Officer America?s Second Harvest of the Big Bend, Inc. 4446 Entrepot Boulevard Tallahassee, Florida 32310 (850)563-3033 Ext. 204 SLitherland@fightinghunger.org
FAC accepted this audit on June 4, 2019 — management decision was due December 4, 2019.
FAC accepted this audit on February 19, 2018 — management decision was due August 19, 2018.
FAC accepted this audit on February 19, 2017 — management decision was due August 19, 2017.
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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