EIN: 731100380
UEI: NMFEJ7X3UTV1
Audit also covers 2 related EINs: 412093509, 421589809 · unlinked EINs have no separate FAC filing
Audited by: HoganTaylor LLP
Oversight agency: 10 [Department of Agriculture]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 15, 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 July 15, 2026 (50 days ago).
What is a management decision? →FAC accepted this audit on October 17, 2024 — management decision was due April 17, 2025.
FAC accepted this audit on October 5, 2023 — management decision was due April 5, 2024.
Finding: Item 2023-001 – Procurement and Debarment Federal Program – Child and Adult Care Food Program ALN (CFDA) Numbers – 10.558 Agency Award Number – DC-55-811 Federal Award Year – June 30, 2023 Federal Agency – U.S. Department of Agriculture Pass-Through Entity – Oklahoma Dept. of Education Questioned Costs $ - Criteria: 2 CFR § 200.303, Internal Controls requires that a non-Federal entity establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The Food Bank's procurement policy states: The CEO will not enter into any new contracts or purchase agreements or new commitments of any kind valued at or above $500,000 per year without Board review and approval. Condition/contex: The Food Bank did not obtain proper approval by the Board for procurement of the food products used for the Child and Adult Care Food Program based on the policy for acquiring goods and services. Cause: The Food Bank did not follow its procurement policy for Board review and approval of the purchase contract under the federal program. Effect: Without appropriate approvals, the Food Bank could obtain food products that are not needed or from vendors who are not approved under the program. Repeat finding: Finding is a repeat of finding 2022-001. Recommendation: The Food Bank should institute a procedure to ensure appropriate approval of all purchases under the program. View of responsible officials: Management's response is reported in "Management's Views and Corrective Action Plan" at the end of this report.
Show full finding ▾Hide full finding ▴Finding: Item 2023-001 – Procurement and Debarment Federal Program – Child and Adult Care Food Program ALN (CFDA) Numbers – 10.558 Agency Award Number – DC-55-811 Federal Award Year – June 30, 2023 Federal Agency – U.S. Department of Agriculture Pass-Through Entity – Oklahoma Dept. of Education Questioned Costs $ - Criteria: 2 CFR § 200.303, Internal Controls requires that a non-Federal entity establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The Food Bank's procurement policy states: The CEO will not enter into any new contracts or purchase agreements or new commitments of any kind valued at or above $500,000 per year without Board review and approval. Condition/contex: The Food Bank did not obtain proper approval by the Board for procurement of the food products used for the Child and Adult Care Food Program based on the policy for acquiring goods and services. Cause: The Food Bank did not follow its procurement policy for Board review and approval of the purchase contract under the federal program. Effect: Without appropriate approvals, the Food Bank could obtain food products that are not needed or from vendors who are not approved under the program. Repeat finding: Finding is a repeat of finding 2022-001. Recommendation: The Food Bank should institute a procedure to ensure appropriate approval of all purchases under the program. View of responsible officials: Management's response is reported in "Management's Views and Corrective Action Plan" at the end of this report.
At the beginning of FY23, the following steps were initiated to ensure board review and approval of all contracts over an annual value of $500,000 per internal financial policy: - The CFO will flag all contracts in excess of the stated threshold and notify the CEO, Executive Assistant, and board Treasurer that an action of the board will be required. - A standing agenda item will be added for the board finance committee to discuss any notable contracts and potential board approval requirements at each meeting. To prevent the case in which a contract is overlooked due to multiple contracts requiring consideration at the same time, the organization will seek out an automated solution such as electronic workflows or contract lifecycle management software to be implemented in FY24 in combination with the previously established actions above.
2022-001
FAC accepted this audit on October 24, 2022 — management decision was due April 24, 2023.
The Food Bank did not obtain proper approval by the CEO or the Board for procurement of the food products used for the Child and Adult Care Food Program based on the policy for acquiring goods and services. Cause: The Food Bank did not follow its procurement policy for Board review and approval of the purchase contract under the federal program. Effect: Without appropriate approvals, the Food Bank could obtain food products that are not needed or from vendors who are not approved under the program. Context: Not applicable. Recommendation: The Food Bank should institute a procedure to ensure appropriate approval of all purchases under the program. View of responsible officials: Management's response is reported in "Management's Views and Corrective Action Plan" at the end of this report.
Show full finding ▾Hide full finding ▴Finding: Item 2022-001 ? Procurement and Debarment Federal Program ? Child and Adult Care Food Program ALN (CFDA) Numbers ? 10.558 Agency Award Number ? DC-55-811 Federal Award Year ? June 30, 2022 Federal Agency ? U.S. Department of Agriculture Pass-Through Entity ? Oklahoma Dept. of Education $ - Criteria: 2 CFR ? 200.303, Internal Controls requires that a non-Federal entity establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The Food Bank's procurement policy states: The CEO will not enter into any new contracts or purchase agreements or new commitments of any kind valued at or above $500,000 per year without Board review and approval. Condition: The Food Bank did not obtain proper approval by the CEO or the Board for procurement of the food products used for the Child and Adult Care Food Program based on the policy for acquiring goods and services. Cause: The Food Bank did not follow its procurement policy for Board review and approval of the purchase contract under the federal program. Effect: Without appropriate approvals, the Food Bank could obtain food products that are not needed or from vendors who are not approved under the program. Context: Not applicable. Recommendation: The Food Bank should institute a procedure to ensure appropriate approval of all purchases under the program. View of responsible officials: Management's response is reported in "Management's Views and Corrective Action Plan" at the end of this report.
A process has been put in place for the proper board review and approval of all contracts over an annual value of $500,000. The Chief Financial Officer already reviews all contracts prior to the approval and signature of the Chief Executive Officer. Effective on this date and going forward, the CFO will flag all contracts in excess of the stated threshold and notify the CEO, Executive Assistant, and board Treasurer that an action of the board will be required. In addition, a standing agenda item will be added for the board finance committee to discuss any notable contracts and potential board approval requirements at each meeting. In fiscal year 2022, the only contract exceeding the $500,000 annual value threshold was for the purchase of food for the Child and Adult Care Food Program and Summer Food Service Program.
FAC accepted this audit on November 10, 2021 — management decision was due May 10, 2022.
FAC accepted this audit on October 23, 2020 — management decision was due April 23, 2021.
FAC accepted this audit on October 15, 2019 — management decision was due April 15, 2020.
FAC accepted this audit on November 13, 2018 — management decision was due May 13, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on October 26, 2017 — management decision was due April 26, 2018.
FAC accepted this audit on October 16, 2016 — management decision was due April 16, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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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