EIN: 900500533
UEI: GSA_MIGRATION
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 20, 2021. 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 January 20, 2022 (1678 days ago).
What is a management decision? →STATEMENT OF CONDITION-St. Vincent de Paul Holy Family Conference Food Pantry does not perform a physical inventory count at year end. A reconciliation between physical inventory and ending book value was not available. CRITERIA-Per compliance supplement 7 CFR.250.12 Storage and inventory management at the distribution agency level requirements: (b)Inventory management. The distributing agency must ensure that donated foods at all storage facilities used by the distributing agency (or by a subdistributing agency) are stored in a manner that permits them to be distinguished from other foods and must ensure that a separate inventory record of donated foods is maintained. The distributing agency's system of inventory management must ensure that donated foods are distributed in a timely manner and in optimal condition. On an annual basis, the distributing agency must conduct a physical review ofdonated food inventories at all storage facilities used by the distributing agency (or by a subdistributing agency) and must reconcile physical and book inventories of donated foods. The distributing agency must report donated food losses to FNS and ensure that restitution is made for such losses. EFFECT-Accurate and complete records must be maintained with respect to the receipt, distribution/use, and inventory of USDA Foods, including end products processed from USDA Foods in TEFAP. Failure to maintain records required by 7 CFR section 250.19 is considered prima facie evidence of improper distribution or loss of USDA Foods, and the agency processor or entity is liable for the value of the food or replacement of food in kind (7 CFR section 250.16 and 250.19(a)). CAUSE-TEFAP activity increased significantly due to the spread of the COVID-19 coronavirus and other federal policies. Prior to 2020, inventory activity was considered immaterial to the organization and the amount of federal awards was below the single audit threshold. St. Vincent de Paul Holy Family Conference Food Pantry was unaware of this compliance requirement. RECOMMENDATION-We recommend St. Vincent de Paul Holy Family Conference Food Pantry: *Keep more detailed inventory records to include daily TEFAP food receipts, spoilage/loss reports, items that are returned to Roadrunner Food Bank, and TEFAP distribution/use. *Perform physical inventory count at least annually. We recommend conducting this count after the last food distribution of the calendar/fiscal year. Physical inventory count sheets should bemaintained as part of the financial records.
Show full finding ▾Hide full finding ▴STATEMENT OF CONDITION-St. Vincent de Paul Holy Family Conference Food Pantry does not perform a physical inventory count at year end. A reconciliation between physical inventory and ending book value was not available. CRITERIA-Per compliance supplement 7 CFR.250.12 Storage and inventory management at the distribution agency level requirements: (b)Inventory management. The distributing agency must ensure that donated foods at all storage facilities used by the distributing agency (or by a subdistributing agency) are stored in a manner that permits them to be distinguished from other foods and must ensure that a separate inventory record of donated foods is maintained. The distributing agency's system of inventory management must ensure that donated foods are distributed in a timely manner and in optimal condition. On an annual basis, the distributing agency must conduct a physical review ofdonated food inventories at all storage facilities used by the distributing agency (or by a subdistributing agency) and must reconcile physical and book inventories of donated foods. The distributing agency must report donated food losses to FNS and ensure that restitution is made for such losses. EFFECT-Accurate and complete records must be maintained with respect to the receipt, distribution/use, and inventory of USDA Foods, including end products processed from USDA Foods in TEFAP. Failure to maintain records required by 7 CFR section 250.19 is considered prima facie evidence of improper distribution or loss of USDA Foods, and the agency processor or entity is liable for the value of the food or replacement of food in kind (7 CFR section 250.16 and 250.19(a)). CAUSE-TEFAP activity increased significantly due to the spread of the COVID-19 coronavirus and other federal policies. Prior to 2020, inventory activity was considered immaterial to the organization and the amount of federal awards was below the single audit threshold. St. Vincent de Paul Holy Family Conference Food Pantry was unaware of this compliance requirement. RECOMMENDATION-We recommend St. Vincent de Paul Holy Family Conference Food Pantry: *Keep more detailed inventory records to include daily TEFAP food receipts, spoilage/loss reports, items that are returned to Roadrunner Food Bank, and TEFAP distribution/use. *Perform physical inventory count at least annually. We recommend conducting this count after the last food distribution of the calendar/fiscal year. Physical inventory count sheets should bemaintained as part of the financial records.
VIEW OF RESPONSIBLE OFFICIALS AND CORRECTIVE ACTION PLAN-St. Vincent de Paul Holy Family Conference Food Pantry (SVDP Holy Family Food Pantry) has reviewed its current inventory policy and agreements with the Regional Emergency Food Organization (Roadrunner Food Bank) and has made revisions to ensure complete compliance with the inventory requirements. SVDP Holy Family Food Pantry will begin to take weekly and more frequent inventory, as follows: *SVDP Holy Family Food Pantry volunteers monitor each delivery of TEFAP foods to RGFP by Roadrunner Food Bank and ensure the foods received match those listed on the bill of lading(emailed to SVDP Holy Family Food Pantry by Roadrunner Food Bank prior to delivery). *SVDP Holy Family Food Pantry volunteers monitor the quality of foods received and ensure that food is not damaged or spoiled. Any damage or spoilage is noted, recorded in the "TEFAP Inventory" workbook and reported to Roadrunner Food Bank. *SVDP Holy Family Food Pantry volunteers document any discrepancies between bill of lading and what is actually received and notify Roadrunner Food Bank within 24 hours. *SVDP Holy Family Food Pantry files the signed bill of lading and keep files locked in office. *SVDP Holy Family Food Pantry enter inventory of TEFAP food types/poundage into "TEFAP Inventory" workbook weekly prior to Tuesday's TEFAP delivery and TEFAP food distributionand following Thursday's TEFAP delivery and TEFAP food distribution. This creates a snapshot of TEFAP inventory before and after weekly TEFAP food deliveries and before and after weekly TEFAP food distributions. *SVDP Holy Family Food Pantry volunteers also document discrepancies in food received compared to Roadrunner Food Bank bill of lading, any damaged/discarded/spoiled foods, and all distributed TEFAP foods in the 'TEFAP Inventory" workbook prior to and following each weekly TEFAP delivery and weekly food distribution. *SVDP Holy Family Food Pantry volunteers store TEFAP foods at SVDP Holy Family Food Pantry in TEFAP-designated sections of our refrigerator/freezers and dry storage space to ensure ease in tracking. *After the last distribution of the fiscal year (June 30), SVDP Holy Family Food Pantry volunteers will do a full inventory count of all TEFAP products at the site. CORRECTIVE ACTION PLAN TIMELINE-June 1, 2021 through December 31, 2021 DESIGNATED EMPLOYEE RESPONSIBLE FOR CORRECTIVE ACTION-Mike Bennett, Director
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