Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 18, 2024. 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 18, 2024, which was (700 days ago).
What is a management decision? →Department of the Treasury, Passed through Utah Department of Workforce Services Federal Assistance Listing 21.027 Coronavirus State and Local Fiscal Recovery Funds Procurement, Suspension, and Debarment Material Weakness in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award, including procurement, suspension, and debarment requirements. Condition: The Organization’s written procurement policies did not include all of the elements required by the Code of Federal Regulations 2 CFR 200.318-200. Cause: The Organization did not have internal controls in place to review the procurement policy and ensure it complies with federal requirements. Effect: The risk is increased that a procurement noncompliance could occur. Questioned Costs: None reported. Context/Sampling: Nonstatistical sampling was used. Sample size was three of seven procurement transactions above the micro-purchase threshold and included contracts totaling $5,707,820 of federal awards. Repeat Finding from Prior Year(s): Yes, Finding 2022-002 Recommendation: We recommend the Organization implement internal controls to review the procurement policy periodically to ensure it is consistent with federal requirements. Views of Responsible Officials: Management agrees with this finding.
Department of the Treasury, Passed through Utah Department of Workforce Services Federal Assistance Listing 21.027 Coronavirus State and Local Fiscal Recovery Funds Reporting Material Weakness in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: The Organization’s internal controls over reporting did not include documentation of a review of quarterly reports submitted to the awarding agency. Cause: The Organization did not have internal controls in place to document review of the quarterly reports, including review of the amounts reported.Effect: The risk is increased that reported amounts could be misstated. Questioned Costs: None reported. Context/Sampling: Nonstatistical sampling was used. Sample size was three of the four quarterly reports and three of the nine monthly reports. Repeat Finding from Prior Year(s): Yes, Finding 2022-001. Recommendation: We recommend the Organization implement additional internal controls over review, approval, and monitoring of reporting requirements under federal awards. Views of Responsible Officials: Management agrees with this finding.
2022-001
Department of the Treasury, Passed through Utah Department of Workforce Services Federal Assistance Listing 21.027 Coronavirus State and Local Fiscal Recovery Funds Procurement, Suspension, and Debarment Material Weakness in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award, including procurement, suspension, and debarment requirements. Condition: The Organization’s written procurement policies did not include all of the elements required by the Code of Federal Regulations 2 CFR 200.318-200. Cause: The Organization did not have internal controls in place to review the procurement policy and ensure it complies with federal requirements. Effect: The risk is increased that a procurement noncompliance could occur. Questioned Costs: None reported Context/Sampling: Nonstatistical sampling was used. Sample size was three of seven procurement transactions above the micro-purchase threshold and included contracts totaling $5,707,820 of federal awards. Repeat Finding from Prior Year(s): Yes, Finding 2022-002 Recommendation: We recommend the Organization implement internal controls to review the procurement policy periodically to ensure it is consistent with federal requirements. Views of Responsible Officials: Management agrees with this finding.
Department of the Treasury, Passed through Utah Department of Workforce Services Federal Assistance Listing 21.027 Coronavirus State and Local Fiscal Recovery Funds Procurement, Suspension, and Debarment Material Weakness in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award, including procurement, suspension, and debarment requirements. Condition: The Organization’s written procurement policies did not include all of the elements required by the Code of Federal Regulations 2 CFR 200.318-200. Cause: The Organization did not have internal controls in place to review the procurement policy and ensure it complies with federal requirements. Effect: The risk is increased that a procurement noncompliance could occur. Questioned Costs: None reported. Context/Sampling: Nonstatistical sampling was used. Sample size was three of seven procurement transactions above the micro-purchase threshold and included contracts totaling $5,707,820 of federal awards. Repeat Finding from Prior Year(s): Yes, Finding 2022-002 Recommendation: We recommend the Organization implement internal controls to review the procurement policy periodically to ensure it is consistent with federal requirements. Views of Responsible Officials: Management agrees with this finding.
2022-002
Department of the Treasury, Passed through Utah Department of Workforce Services Federal Assistance Listing 21.027 Coronavirus State and Local Fiscal Recovery Funds Procurement, Suspension, and Debarment Significant Deficiency in Internal Control over Compliance Criteria: Nonfederal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: The Organization’s controls do not include documenting the procedure used to determine that contractors are not suspended, debarred, or otherwise excluded pursuant to 31 CFR 19.300 and retaining documentation thereof. Cause: The Organization searched SAM.gov to determine whether potential contractors or vendors were excluded; however, the Organization did not have internal controls in place to document the procedure performed to determined contractors or vendors are not suspended or debarred. Effect: The Organization is not able to demonstrate its compliance to auditors. Questioned Costs: None reported. Context/Sampling: Nonstatistical sampling was used. Sample size was three of seven procurement transactions above the micro-purchase threshold and included contract totaling $5,707,820 of federal awards. Repeat Finding from Prior Year(s): Yes, Finding 2022-002 Recommendation: We recommend the Organization implement internal controls to document review of potential contractors and vendors for suspension and debarment Views of Responsible Officials: Management agrees with this finding.
Department of the Treasury, Passed through Utah Department of Workforce Services Federal Assistance Listing 21.027 Coronavirus State and Local Fiscal Recovery Funds Procurement, Suspension, and Debarment Significant Deficiency in Internal Control over Compliance Criteria: Nonfederal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: The Organization’s controls do not include documenting the procedure used to determine that contractors are not suspended, debarred, or otherwise excluded pursuant to 31 CFR 19.300 and retaining documentation thereof. Cause: The Organization searched SAM.gov to determine whether potential contractors or vendors were excluded; however, the Organization did not have internal controls in place to document the procedure performed to determined contractors or vendors are not suspended or debarred. Effect: The Organization is not able to demonstrate its compliance to auditors. Questioned Costs: None reported. Context/Sampling: Nonstatistical sampling was used. Sample size was three of seven procurement transactions above the micro-purchase threshold and included contract totaling $5,707,820 of federal awards. Repeat Finding from Prior Year(s): Yes, Finding 2022-002 Recommendation: We recommend the Organization implement internal controls to document review of potential contractors and vendors for suspension and debarment Views of Responsible Officials: Management agrees with this finding.
2022-002
Department of the Treasury, Passed through Utah Department of Workforce Services Federal Assistance Listing 21.027 Coronavirus State and Local Fiscal Recovery Funds Procurement, Suspension, and Debarment Significant Deficiency in Internal Control over Noncompliance Criteria: Appendix II of 2 CFR Part 200 defines required contract terms that must be included in contracts with contractors and vendors funded by federal awards. Condition: The Organization did not include all the required terms in its contracts Cause: Internal controls and the Organization’s procurement policy did not require the terms to be included in the contracts. Effect: The contracts funded with federal awards and executed by the Organization did not comply with Appendix II of CFR Part 200 by including all the require terms. Questioned Costs: None reported. Context/Sampling: Nonstatistical sampling was used. Sample size was three of seven procurement transactions above the micro-purchase threshold and included contracts totaling $5,707,820 of federal awards. Repeat Finding: Yes, Finding 2022-002 Views of Responsible Officials: Management agrees with this finding.
Department of the Treasury, Passed through Utah Department of Workforce Services Federal Assistance Listing 21.027 Coronavirus State and Local Fiscal Recovery Funds Procurement, Suspension, and Debarment Significant Deficiency in Internal Control over Noncompliance Criteria: Appendix II of 2 CFR Part 200 defines required contract terms that must be included in contracts with contractors and vendors funded by federal awards. Condition: The Organization did not include all the required terms in its contracts Cause: Internal controls and the Organization’s procurement policy did not require the terms to be included in the contracts. Effect: The contracts funded with federal awards and executed by the Organization did not comply with Appendix II of CFR Part 200 by including all the require terms. Questioned Costs: None reported. Context/Sampling: Nonstatistical sampling was used. Sample size was three of seven procurement transactions above the micro-purchase threshold and included contracts totaling $5,707,820 of federal awards. Repeat Finding: Yes, Finding 2022-002 Views of Responsible Officials: Management agrees with this finding.
2022-002
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 14, 2023. 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 August 14, 2023, which was (1101 days ago).
What is a management decision? →2022-001 Department of the Treasury, Passed through Utah Department of Workforce Services Federal Assistance Listing 21.027 Coronavirus State and Local Fiscal Recovery Funds Reporting Material Weakness in Internal Control over Compliance and Noncompliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: The Organization?s internal controls over reporting did not include documentation of a review of quarterly reports submitted to the awarding agency, which resulted in one error in the reported amount of the budget remaining on the grant project. In addition, one quarterly report was submitted after the deadline and without an approved extension. Cause: The Organization did not have internal controls in place to document review of the quarterly reports, including review of the amounts reported. Effect: The risk is increased that reported amounts could be misstated. Questioned Costs: None reported. Context/Sampling: Sampling was not used. All quarterly reports were selected. Repeat Finding from Prior Year(s): No. Recommendation: We recommend the Organization implement additional internal controls over review, approval, and monitoring of reporting requirements under federal awards. Views of Responsible Officials: Management agrees with this finding.
Finding 2022-001 Finding Summary: Utah Food Bank did not have a second reviewer during the first submission, which could have caught an error in the budget remaining amount on the grant project. There was also one quarterly report submitted after the deadline without a documented approved extension. Responsible Individuals: Jennifer Pratt, Chief Financial Officer Corrective Action Plan: Utah Food Bank will continue to enhance internal controls over reporting to have one person write the report and another verify before the reports are submitted. All reports shall be submitted in a timely manner. Anticipated Completion Date: February 10, 2023
2022-002 Department of the Treasury, Passed through Utah Department of Workforce Services Federal Assistance Listing 21.027 Coronavirus State and Local Fiscal Recovery Funds Procurement, Suspension, and Debarment Material Weakness in Internal Control over Compliance and Noncompliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: The Organization?s written procurement policies did not include all of the elements required by the Code of Federal Regulations 2 CFR 200.318-200.325, including monitoring that contractors are not suspended, debarred, or otherwise excluded pursuant to 31 CFR 19.300 and retaining documentation thereof. In addition, two construction contracts did not include all of the provisions required by Appendix II of 2 CFR Part 200. Cause: The Organization did not have internal controls in place to document procurement policies, to document monitoring contractors for suspension and debarment, or to ensure contracts with contractors included the required elements. Effect: The risk is increased that a procurement noncompliance could occur. Questioned Costs: None reported. Context/Sampling: Nonstatistical sampling was used. Sample size was 4 of 10 procurement transactions above the micro-purchase threshold and included $551,791 of federal awards. Repeat Finding from Prior Year(s): No. Recommendation: We recommend the Organization implement additional internal controls over procurement policies and procedures. Views of Responsible Officials: Management agrees with this finding.
Finding: 2022-02 Finding Summary: Utah Food Bank verified that contractors were not suspended, debarred, or otherwise excluded from System Award Management (?SAM?), but did not document the procedure and did not retain documentation of this action. Responsible Individuals: Jennifer Pratt, Chief Financial Officer Corrective Action Plan: Utah Food Bank will continue to enhance internal controls over written procurement policies and monitoring vendors to ensure its compliance with the Code of Federal Regulations, including keeping documentation of SAM compliance on each vendor before the work starts and upon each disbursement. Anticipated Completion Date: February 24, 2023
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 9, 2016. 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 May 9, 2017, which was (3389 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
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