EIN: 810556112
UEI: HNEZJ4ZNQ7F3
Audited by: PITTSFORD SAMUELS, PLLC
Oversight agency: 10 [Department of Agriculture]
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Data as of August 29, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 6, 2025. 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 March 6, 2026 (177 days ago).
What is a management decision? →FAC accepted this audit on September 16, 2024 — management decision was due March 16, 2025.
FAC accepted this audit on September 21, 2023 — management decision was due March 21, 2024.
FAC accepted this audit on September 20, 2022 — management decision was due March 20, 2023.
FAC accepted this audit on November 15, 2021 — management decision was due May 15, 2022.
FAC accepted this audit on December 29, 2020 — management decision was due June 29, 2021.
In 2019, the Organization did not maintain a perpetual inventory system. Instead, food receipts were input to the donor software for recording donated food in the Organization?s financial statements, and food inventory was counted at the end of the fiscal year for recording in the Organization?s year-end financial statements. Further, distribution usage or similar reports were not used by the Organization. Cause: Organization management was not aware of the compliance requirements in the TEFAP Handbook. Effect or Potential Effect: The Organization was not aware of which food items received under the federal program remained to be distributed. However, it is the Organization?s longstanding practice to distribute food on a first-in, first-out basis, all while closely monitoring expiration dates to ensure food given out is in optimal condition. Questioned Costs: $5,917 Context: Of the forty food items selected for testing the Organization?s 2019 food receipts, twelve did not have all food receipts available to support the food receipts reported in the donor software. Further, there were no distribution usage reports prepared during 2019. Repeat Finding: Not applicable Recommendation: Management should review the TEFAP Handbook, grantor agreement, and Uniform Guidance for requirements applicable to its federal program. As needed, procedures should be implemented to ensure the Organization meets its federal program?s compliance requirements. Responsible Official?s Response and Corrective Action Planned: In fiscal year 2020, management reviewed the TEFAP Handbook, grantor agreement, Uniform Guidance, and other documents available to obtain an understanding of which compliance requirements are applicable to the Organization?s federal program. Accordingly, management implemented procedures to ensure compliance with the Organization?s federal program requirements. The Organization began monitoring its food inventory with a perpetual inventory system that now requires distribution forms to be completed when food is pulled for distribution, food receipts to be properly documented, and physical inventory counts to be reconciled with the perpetual inventory system. Planned Implementation Date of Corrective Action: Last quarter of fiscal year 2020 Person Responsible for Corrective Action: Director of Business Services
Show full finding ▾Hide full finding ▴Information on the Federal Program: CFDA 10.569 ? Emergency Food Assistance Program - Food Commodities, United States Department of Agriculture. Pass-Through Entity: Houston Food Bank. Award Number: 101-0452K9. Compliance Requirements: Special Tests and Provisions. Type of Finding: Material Noncompliance. Criteria: The Emergency Food Assistance Program (?TEFAP?) Handbook requires subdistributing agencies to be responsible for good inventory management of USDA foods that will be distributed to recipients, both timely and in optimal condition. Condition: In 2019, the Organization did not maintain a perpetual inventory system. Instead, food receipts were input to the donor software for recording donated food in the Organization?s financial statements, and food inventory was counted at the end of the fiscal year for recording in the Organization?s year-end financial statements. Further, distribution usage or similar reports were not used by the Organization. Cause: Organization management was not aware of the compliance requirements in the TEFAP Handbook. Effect or Potential Effect: The Organization was not aware of which food items received under the federal program remained to be distributed. However, it is the Organization?s longstanding practice to distribute food on a first-in, first-out basis, all while closely monitoring expiration dates to ensure food given out is in optimal condition. Questioned Costs: $5,917 Context: Of the forty food items selected for testing the Organization?s 2019 food receipts, twelve did not have all food receipts available to support the food receipts reported in the donor software. Further, there were no distribution usage reports prepared during 2019. Repeat Finding: Not applicable Recommendation: Management should review the TEFAP Handbook, grantor agreement, and Uniform Guidance for requirements applicable to its federal program. As needed, procedures should be implemented to ensure the Organization meets its federal program?s compliance requirements. Responsible Official?s Response and Corrective Action Planned: In fiscal year 2020, management reviewed the TEFAP Handbook, grantor agreement, Uniform Guidance, and other documents available to obtain an understanding of which compliance requirements are applicable to the Organization?s federal program. Accordingly, management implemented procedures to ensure compliance with the Organization?s federal program requirements. The Organization began monitoring its food inventory with a perpetual inventory system that now requires distribution forms to be completed when food is pulled for distribution, food receipts to be properly documented, and physical inventory counts to be reconciled with the perpetual inventory system. Planned Implementation Date of Corrective Action: Last quarter of fiscal year 2020 Person Responsible for Corrective Action: Director of Business Services
Responsible Official?s Response and Corrective Action Planned: In fiscal year 2020, management reviewed the TEFAP Handbook, grantor agreement, Uniform Guidance, and other documents available to obtain an understanding of which compliance requirements are applicable to the Organization?s federal program. Accordingly, management implemented procedures to ensure compliance with the Organization?s federal program requirements. The Organization began monitoring its food inventory with a perpetual inventory system that now requires distribution forms to be completed when food is pulled for distribution, food receipts to be properly documented, and physical inventory counts to be reconciled with the perpetual inventory system. Planned Implementation Date of Corrective Action: Last quarter of fiscal year 2020 Person Responsible for Corrective Action: Director of Business Services
Some food receipts did not have manual checks to indicate approval and receipt of food items received from the Organization?s grantor during 2019. Cause: As the Organization received food, the comparison of the food items received to the food receipt were performed but were not manually documented. Effect or Potential Effect: The Organization was not aware of which food items on the food receipt were actually received from its grantor. Questioned Costs: Unknown Context: Of the forty food items selected for testing the Organization?s 2019 food receipts, twenty-five did not have manual checks to support the actual food items received. Recommendation: Management should review, revise (as needed), implement, and test internal control procedures to ensure food receipts are properly documented. Responsible Official?s Response and Corrective Action Planned: In fiscal year 2020, the Organization implemented a perpetual inventory system and revised its internal controls. As a result, the Organization is able to monitor its inventory more accurately. Planned Implementation Date of Corrective Action: Last quarter of fiscal year 2020 Person Responsible for Corrective Action: Director of Business Services
Show full finding ▾Hide full finding ▴Information on the Federal Program: CFDA 10.569 ? Emergency Food Assistance Program - Food Commodities, United States Department of Agriculture. Pass-Through Entity: Houston Food Bank. Award Number: 101-0452K9. Compliance Requirements: Special Tests and Provisions. Type of Finding: Significant Deficiency in Internal Control Over Compliance. Criteria: The Emergency Food Assistance Program (?TEFAP?) Handbook requires subdistributing agencies to be responsible for good inventory management of USDA foods. Condition: Some food receipts did not have manual checks to indicate approval and receipt of food items received from the Organization?s grantor during 2019. Cause: As the Organization received food, the comparison of the food items received to the food receipt were performed but were not manually documented. Effect or Potential Effect: The Organization was not aware of which food items on the food receipt were actually received from its grantor. Questioned Costs: Unknown Context: Of the forty food items selected for testing the Organization?s 2019 food receipts, twenty-five did not have manual checks to support the actual food items received. Recommendation: Management should review, revise (as needed), implement, and test internal control procedures to ensure food receipts are properly documented. Responsible Official?s Response and Corrective Action Planned: In fiscal year 2020, the Organization implemented a perpetual inventory system and revised its internal controls. As a result, the Organization is able to monitor its inventory more accurately. Planned Implementation Date of Corrective Action: Last quarter of fiscal year 2020 Person Responsible for Corrective Action: Director of Business Services
Responsible Official?s Response and Corrective Action Planned: In fiscal year 2020, the Organization implemented a perpetual inventory system and revised its internal controls. As a result, the Organization is able to monitor its inventory more accurately. Planned Implementation Date of Corrective Action: Last quarter of fiscal year 2020 Person Responsible for Corrective Action: Director of Business Services
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