EIN: 911198391
UEI: HBA1VTDXNBE4
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 1, 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 December 1, 2021 (1730 days ago).
What is a management decision? →Receiving procedures failed to detect wrong product and quantity of food delivered. Context: During inventory testing, it was noted that a food item was short by 157 cases and contained 19 cases of incorrect product, for a difference of $3,602. The Organization has contacted the vendor for the error and has recovered the loss. Effect or potential effect: The Organization may disburse funds for undelivered or incorrectly delivered food. Cause: Deliveries were not verified to ensure received food were of correct product and quantity. Questioned costs: $0 Identification of repeat findings: Not applicable Recommendation: Verification of deliveries should ensure that the product, manufacturing dates, quantity and condition are acceptable as ordered. Invoice, orders and delivery receipts should be matched before payments are made. Views of responsible personnel and planned corrective actions: The Organization agreed with the findings and recommendation.
Show full finding ▾Hide full finding ▴Significant Deficiencies Finding No. 2020-002 ? Food Purchases - U.S. Department of Treasury, Coronavirus Relief Fund, CFDA 21.019 Criteria: Internal controls should ensure expenses were authorized and actually incurred. Condition: Receiving procedures failed to detect wrong product and quantity of food delivered. Context: During inventory testing, it was noted that a food item was short by 157 cases and contained 19 cases of incorrect product, for a difference of $3,602. The Organization has contacted the vendor for the error and has recovered the loss. Effect or potential effect: The Organization may disburse funds for undelivered or incorrectly delivered food. Cause: Deliveries were not verified to ensure received food were of correct product and quantity. Questioned costs: $0 Identification of repeat findings: Not applicable Recommendation: Verification of deliveries should ensure that the product, manufacturing dates, quantity and condition are acceptable as ordered. Invoice, orders and delivery receipts should be matched before payments are made. Views of responsible personnel and planned corrective actions: The Organization agreed with the findings and recommendation.
Finding 2020-002 ? Major program findings, Coronavirus Relief Fund ? CFDA 21.019 We have no disagreement with the audit findings. We will require warehouse staff to inspect the condition of food delivered and verify that delivery receipt accurately describe items and quantity delivered. We will compare verified delivery receipt with orders and invoices to ensure purchases were authorized and paid at the correct amount. Sue Potter, Chief Executive Officer, will be responsible for ensuring that the corrective actions take place as described. If you have any questions or require additional information, please feel free to contact her at 253-383-3164 or suepotter@nourishpc.org.
Physical inventory were not accurately reported at the end of the year. Context: A location reported in its inventory report that 84 pre-boxed food contained identical items. The total for the eight food items ranges from two to seven cases. During testing, three boxes sampled did not contain the same food items. Effect or potential effect: Food inventory may not be correctly reported. Cause: Actual count is not taken on all food items during inventory taking. Questioned costs: $0 Identification of repeat findings: Not applicable Recommendation: Physical count of all food inventory should be conducted and reconciled with the books to ensure accurate reporting. Views of responsible personnel and planned corrective action: The Organization agreed with the findings and recommendation.
Show full finding ▾Hide full finding ▴Finding No: 2020-003 ? Physical Inventory, U.S. Department of Agriculture, Food Purchase Distribution Program - CFDA 10.178 and Emergency Food Assistance Program ? CFDA 10.569 Criteria: Internal control should be in place to ensure physical review of donated food inventories take place and reconciled to book inventories. Condition: Physical inventory were not accurately reported at the end of the year. Context: A location reported in its inventory report that 84 pre-boxed food contained identical items. The total for the eight food items ranges from two to seven cases. During testing, three boxes sampled did not contain the same food items. Effect or potential effect: Food inventory may not be correctly reported. Cause: Actual count is not taken on all food items during inventory taking. Questioned costs: $0 Identification of repeat findings: Not applicable Recommendation: Physical count of all food inventory should be conducted and reconciled with the books to ensure accurate reporting. Views of responsible personnel and planned corrective action: The Organization agreed with the findings and recommendation.
Finding 2020-003 ? Major program findings, Food Purchase Distribution Program CFDA 10.178 and Emergency Food Assistance Program ? CFDA 10.569 We have no disagreement with the audit findings. We will require concerned staff to perform actual count of all food items in the food bank during inventory taking. Actual inventory will be reconciled with records. Sue Potter, Chief Executive Officer, will be responsible for ensuring that the corrective actions take place as described. If you have any questions or require additional information, please feel free to contact her at 253-383-3164 or suepotter@nourishpc.org.
FAC accepted this audit on June 21, 2020 — management decision was due December 21, 2020.
Inventory receipt documents, the monthly TEFAP Sub-contractor Inventory Report (inventory report), and donor provided records were not reconciled to ensure that the inventory reports and accounting entries are accurate. Context: A food item received in November 2019 was not reported in the inventory report. Another food item received was not recorded in the general ledger. Effect or potential effect: The inventory reports and accounting records may not be accurate. Cause: The accounting records and inventory receipts were not reconciled. Questioned costs: $0 Identification of repeat findings: Not applicable Recommendation: Reconciling external and internally generated records will improve accuracy of accounting and inventory records. Views of responsible personnel and planned corrective actions: The Organization agreed with the findings and recommendation.
Show full finding ▾Hide full finding ▴Significant Deficiencies 2019-002 ? The Emergency Food Assistance Program, Food Distribution Cluster ? CFDA No. 10.568 and 10.569 Criteria: Internal control must ensure that accurate and complete records are maintained with respect to the receipt, distribution/use, and inventory of USDA Foods, including end products from USDA Foods in TEFAP. Condition: Inventory receipt documents, the monthly TEFAP Sub-contractor Inventory Report (inventory report), and donor provided records were not reconciled to ensure that the inventory reports and accounting entries are accurate. Context: A food item received in November 2019 was not reported in the inventory report. Another food item received was not recorded in the general ledger. Effect or potential effect: The inventory reports and accounting records may not be accurate. Cause: The accounting records and inventory receipts were not reconciled. Questioned costs: $0 Identification of repeat findings: Not applicable Recommendation: Reconciling external and internally generated records will improve accuracy of accounting and inventory records. Views of responsible personnel and planned corrective actions: The Organization agreed with the findings and recommendation.
Finding 2019-002 ? The Emergency Food Assistance Program, Food Distribution Cluster - CFDA 10.568 and 10.569 We have no disagreement with the audit findings. The Organization will require concerned personnel to match inventory receiving documents with accounting entry documents. We will require concerned personnel to review monthly inventory reports to ensure their accuracy. The Executive Director, Sue Potter will be responsible for ensuring that the corrective actions take place as described. If you have any questions or require additional information, please feel free to contact her at 253-383-3164 or suepotter@nourishpc.org.
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