EIN: 953135649
UEI: S2F3J3LA5KP6
Audited by: Singerlewak LLP
Cognizant agency: 10 [Department of Agriculture]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 12, 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 December 12, 2026 (106 days from today).
What is a management decision? →2025-001 Suspension and Debarment Finding Type: Material Weakness in Internal Controls over Compliance and Compliance Federal Program Title and AL Number: The Emergency Food Assistance Program (TEFAP) Commodity Credit Corporation Eligible Recipient Funds (10.187). Criteria: Per Title 2 CFR § 180.300, non-federal entities that enter into a covered transaction with an entity at a lower tier are required to verify that the entity is not suspended or debarred or otherwise excluded from participating in the transaction. Covered transactions includes all non-procurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount. Condition and context: As part of our suspension and debarment testing, and in order to determine compliance with the requirements, we verified that the suspension or debarment verification check for subrecipient agencies were performed prior to entering into agreements with these agencies. For all four non-statistical samples, the verification check was performed subsequent to when the Food Bank entered into the contract with the agency. None of the agencies selected were suspended or debarred. Cause: The Food Bank did not have controls in place to ensure the suspension or debarment verifications were performed when entering into agreements with agencies. Effect: The Food Bank was not able to demonstrate compliance with 2 CFR § 180.300. Questioned Costs: None Repeat finding: Yes, 2024-001 Recommendation: We recommend that the Food Bank implement controls to ensure covered transactions with agencies at a lower tier are not suspended or debarred. Views of responsible officials and planned corrective actions: Management concurs with the finding and recommendation. Please see the attached corrective action plan.
Show full finding ▾Hide full finding ▴2025-001 Suspension and Debarment Finding Type: Material Weakness in Internal Controls over Compliance and Compliance Federal Program Title and AL Number: The Emergency Food Assistance Program (TEFAP) Commodity Credit Corporation Eligible Recipient Funds (10.187). Criteria: Per Title 2 CFR § 180.300, non-federal entities that enter into a covered transaction with an entity at a lower tier are required to verify that the entity is not suspended or debarred or otherwise excluded from participating in the transaction. Covered transactions includes all non-procurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount. Condition and context: As part of our suspension and debarment testing, and in order to determine compliance with the requirements, we verified that the suspension or debarment verification check for subrecipient agencies were performed prior to entering into agreements with these agencies. For all four non-statistical samples, the verification check was performed subsequent to when the Food Bank entered into the contract with the agency. None of the agencies selected were suspended or debarred. Cause: The Food Bank did not have controls in place to ensure the suspension or debarment verifications were performed when entering into agreements with agencies. Effect: The Food Bank was not able to demonstrate compliance with 2 CFR § 180.300. Questioned Costs: None Repeat finding: Yes, 2024-001 Recommendation: We recommend that the Food Bank implement controls to ensure covered transactions with agencies at a lower tier are not suspended or debarred. Views of responsible officials and planned corrective actions: Management concurs with the finding and recommendation. Please see the attached corrective action plan.
2025-001 Suspension and Debarment Finding Type: Material Weakness in Internal Controls over Compliance and Compliance Federal Program Title and AL Number: The Emergency Food Assistance Program (TEFAP) Commodity Credit Corporation Eligible Recipient Funds (10.187). Criteria: Per Title 2 CFR § 180.300, non-federal entities that enter into a covered transaction with an entity at a lower tier are required to verify that the entity is not suspended or debarred or otherwise excluded from participating in the transaction. Covered transactions includes all non-procurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount. Condition and context: As part of our suspension and debarment testing, and in order to determine compliance with the requirements, we verified that the suspension or debarment verification check for subrecipient agencies were performed prior to entering into agreements with these agencies. For all four non-statistical samples, the verification check was performed subsequent to when the Food Bank entered into the contract with the agency. None of the agencies selected were suspended or debarred. Cause: The Food Bank did not have controls in place to ensure the suspension or debarment verifications were performed when entering into agreements with agencies. Effect: The Food Bank was not able to demonstrate compliance with 2 CFR § 180.300. Questioned Costs: None Repeat finding: Yes, 2024-001 Recommendation: We recommend that the Food Bank implement controls to ensure covered transactions with agencies at a lower tier are not suspended or debarred. Views of responsible officials and planned corrective actions: Management concurs with the finding and recommendation. Please see the attached corrective action plan. Management Response and Planned Corrective Action: The Los Angeles Regional Food Bank (“Food Bank”) is a non-federal entity that enters into transactions with its agency partners covered under Title 2 CFR § 180.300. This section requires the Food Bank to verify that its agency partners are not suspended or debarred or otherwise excluded from participating in transactions covered by this section. The Food Bank will modify its Agency Agreement template to include language requiring the Agency Partner to self-certify that they are neither suspended, nor debarred, nor otherwise excluded from participating in Federal Programs covered under Title 2 CFR § 180.300. The modified Agency Agreement will also require the Agency Partner to notify the Food Bank should they be placed on the federal suspension and debarment list. This modified Agency Agreement will be placed into service on or before June 1, 2026. All new Agency Partners onboarding after June 1, 2026, will use this new Agency Agreement. For all existing Agency Partners of record as of June 1, 2026, the Food Bank will begin a process of replacing their existing Agency Agreements with the new Agency Agreement described above. This process will be completed on or before December 31, 2026. For all existing Agency Partners of record as of June 1, 2026, the Agency Relations Department will continue performing the federal suspension and debarment check on the Agency Partners, specifically those onboarded to receive commodities under federal programs, on a quarterly basis. This action will be completed on or before December 31, 2026. The Director of Compliance and Administration will oversee the modification of the Agency Agreement. Individuals responsible for corrective action: Elizabeth Cervantes – Sr. Director of Product Acquisition and Agency Relations 323.974.0073 Steven Meisberger – Chief Financial Officer 323.318.0319
2024-001
2025-002 Suspension and Debarment Finding Type: Material Weakness in Internal Controls over Compliance and Compliance Federal Program Title and AL Number: The Food Distribution Cluster (10.565, 10.568, 10.569). Criteria: Per Title 2 CFR § 180.300, non-federal entities that enter into a covered transaction with an entity at a lower tier are required to verify that the entity is not suspended or debarred or otherwise excluded from participating in the transaction. Covered transactions includes all non-procurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount. Condition and context: As part of our suspension and debarment testing, and in order to determine compliance with the requirements, we verified that the suspension or debarment verification check for subrecipient agencies were performed prior to entering into agreements with these agencies. For all four non-statistical samples, the verification check was performed subsequent to when the Food Bank entered into the contract with the agency. None of the agencies selected were suspended or debarred. Cause: The Food Bank did not have controls in place to ensure the suspension or debarment verifications were performed when entering into agreements with agencies. Effect: The Food Bank was not able to demonstrate compliance with 2 CFR § 180.300. Questioned Costs: None Repeat finding: No Recommendation: We recommend that the Food Bank implement controls to ensure covered transactions with agencies at a lower tier are not suspended or debarred. Views of responsible officials and planned corrective actions: Management concurs with the finding and recommendation. Please see the attached corrective action plan.
Show full finding ▾Hide full finding ▴2025-002 Suspension and Debarment Finding Type: Material Weakness in Internal Controls over Compliance and Compliance Federal Program Title and AL Number: The Food Distribution Cluster (10.565, 10.568, 10.569). Criteria: Per Title 2 CFR § 180.300, non-federal entities that enter into a covered transaction with an entity at a lower tier are required to verify that the entity is not suspended or debarred or otherwise excluded from participating in the transaction. Covered transactions includes all non-procurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount. Condition and context: As part of our suspension and debarment testing, and in order to determine compliance with the requirements, we verified that the suspension or debarment verification check for subrecipient agencies were performed prior to entering into agreements with these agencies. For all four non-statistical samples, the verification check was performed subsequent to when the Food Bank entered into the contract with the agency. None of the agencies selected were suspended or debarred. Cause: The Food Bank did not have controls in place to ensure the suspension or debarment verifications were performed when entering into agreements with agencies. Effect: The Food Bank was not able to demonstrate compliance with 2 CFR § 180.300. Questioned Costs: None Repeat finding: No Recommendation: We recommend that the Food Bank implement controls to ensure covered transactions with agencies at a lower tier are not suspended or debarred. Views of responsible officials and planned corrective actions: Management concurs with the finding and recommendation. Please see the attached corrective action plan.
2025-002 Suspension and Debarment Finding Type: Material Weakness in Internal Controls over Compliance and Compliance Federal Program Title and AL Number: The Food Distribution Cluster (10.565, 10.568, 10.569). Criteria: Per Title 2 CFR § 180.300, non-federal entities that enter into a covered transaction with an entity at a lower tier are required to verify that the entity is not suspended or debarred or otherwise excluded from participating in the transaction. Covered transactions includes all non-procurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount. Condition and context: As part of our suspension and debarment testing, and in order to determine compliance with the requirements, we verified that the suspension or debarment verification check for subrecipient agencies were performed prior to entering into agreements with these agencies. For all four non-statistical samples, the verification check was performed subsequent to when the Food Bank entered into the contract with the agency. None of the agencies selected were suspended or debarred. Cause: The Food Bank did not have controls in place to ensure the suspension or debarment verifications were performed when entering into agreements with agencies. Effect: The Food Bank was not able to demonstrate compliance with 2 CFR § 180.300. Questioned Costs: None Repeat finding: No Recommendation: We recommend that the Food Bank implement controls to ensure covered transactions with agencies at a lower tier are not suspended or debarred. Views of responsible officials and planned corrective actions: Management concurs with the finding and recommendation. Please see the attached corrective action plan. Management Response and Planned Corrective Action: The Los Angeles Regional Food Bank (“Food Bank”) is a non-federal entity that enters into transactions with its agency partners covered under Title 2 CFR § 180.300. This section requires the Food Bank to verify that its agency partners are not suspended or debarred or otherwise excluded from participating in transactions covered by this section. The Food Bank will modify its Agency Agreement template to include language requiring the Agency Partner to self-certify that they are neither suspended, nor debarred, nor otherwise excluded from participating in Federal Programs covered under Title 2 CFR § 180.300. The modified Agency Agreement will also require the Agency Partner to notify the Food Bank should they be placed on the federal suspension and debarment list. This modified Agency Agreement will be placed into service on or before June 1, 2026. All new Agency Partners onboarding after June 1, 2026, will use this new Agency Agreement. For all existing Agency Partners of record as of June 1, 2026, the Food Bank will begin a process of replacing their existing Agency Agreements with the new Agency Agreement described above. This process will be completed on or before December 31, 2026. For all existing Agency Partners of record as of June 1, 2026, the Agency Relations Department will continue performing the federal suspension and debarment check on the Agency Partners, specifically those onboarded to receive commodities under federal programs, on a quarterly basis. This action will be completed on or before December 31, 2026. The Director of Compliance and Administration will oversee the modification of the Agency Agreement. Individuals responsible for corrective action: Elizabeth Cervantes – Sr. Director of Product Acquisition and Agency Relations 323.974.0073 Steven Meisberger – Chief Financial Officer 323.318.0319
2025-003 Eligibility Finding Type: Significant deficiency in Internal Controls over Compliance and Compliance Federal Program Title and AL Number: The Food Distribution Cluster (10.565, 10.568, 10.569). Criteria: Per Title 7 CFR § 247.8, to apply for or to be recertified for CSFP benefits, the applicant or caretaker of the applicant of his or her rights and responsibilities, in accordance with § 247.12, the local agency must ensure that the applicant or caretaker signs the application form. Condition and context: As part of our eligibility testing, and in order to determine compliance with the requirements, we verified that the CSFP participants had completed and signed applications or recertifications prior to receiving food distributions. For four out of 32 non-statistical samples, the application was completed but did not have the participants' signature. Cause: The Food Bank did not have controls in place to ensure the participant signatures were received prior to providing food assistance to the individual. Effect: The Food Bank was not able to demonstrate compliance with Title 7 CFR § 247.8. Questioned Costs: None Repeat finding: No Recommendation: We recommend the Food Bank implement controls to ensure CSFP applications and recertifications are signed by the applicant prior to the individual receiving food. Views of responsible officials and planned corrective actions: Management concurs with the finding and recommendation. Please see the attached corrective action plan.
Show full finding ▾Hide full finding ▴2025-003 Eligibility Finding Type: Significant deficiency in Internal Controls over Compliance and Compliance Federal Program Title and AL Number: The Food Distribution Cluster (10.565, 10.568, 10.569). Criteria: Per Title 7 CFR § 247.8, to apply for or to be recertified for CSFP benefits, the applicant or caretaker of the applicant of his or her rights and responsibilities, in accordance with § 247.12, the local agency must ensure that the applicant or caretaker signs the application form. Condition and context: As part of our eligibility testing, and in order to determine compliance with the requirements, we verified that the CSFP participants had completed and signed applications or recertifications prior to receiving food distributions. For four out of 32 non-statistical samples, the application was completed but did not have the participants' signature. Cause: The Food Bank did not have controls in place to ensure the participant signatures were received prior to providing food assistance to the individual. Effect: The Food Bank was not able to demonstrate compliance with Title 7 CFR § 247.8. Questioned Costs: None Repeat finding: No Recommendation: We recommend the Food Bank implement controls to ensure CSFP applications and recertifications are signed by the applicant prior to the individual receiving food. Views of responsible officials and planned corrective actions: Management concurs with the finding and recommendation. Please see the attached corrective action plan.
2025-003 Eligibility Finding Type: Significant deficiency in Internal Controls over Compliance and Compliance Federal Program Title and AL Number: The Food Distribution Cluster (10.565, 10.568, 10.569). Criteria: Per Title 7 CFR § 247.8, to apply for or to be recertified for CSFP benefits, the applicant or caretaker of the applicant must be informed of his or her rights and responsibilities, in accordance with § 247.12, the local agency must ensure that the applicant or caretaker signs the application form. Condition and context: As part of our eligibility testing, and in order to determine compliance with the requirements, we verified that the CSFP participants had completed and signed applications or recertifications prior to receiving food distributions. For four out of 32 non-statistical samples, the application was completed but did not have the participants' signature. Cause: The Food Bank did not have controls in place to ensure the participant signatures were received prior to providing food assistance to the individual. Effect: The Food Bank was not able to demonstrate compliance with Title 7 CFR § 247.8. Questioned Costs: None Repeat finding: No Recommendation: We recommend the Food Bank implement controls to ensure CSFP applications and recertifications are signed by the applicant prior to the individual receiving food. Views of responsible officials and planned corrective actions: Management concurs with the finding and recommendation. Please see the attached corrective action plan. Management Response and Planned Corrective Action: Criteria: Per Title 7 CFR § 247.8, to apply for or to be recertified for Commodity Supplemental Food Program (“CSFP”) benefits, the applicant or caretaker of the applicant must be informed of his or her rights and responsibilities, in accordance with § 247.12, the local agency must ensure that the applicant or caretaker signs the application form. The Los Angeles Regional Food Bank (“Food Bank”) has submitted a request to “Oasis Insights”, the Food Bank’s software vendor utilized for CSFP, to reinstate mandatory field validation, or a “hard stop”, on CSFP applications to prevent case progression or assistance issuance when required signatures have not been captured. The Food Bank will verify that the mandatory field validation feature has been reinstated. Additionally, the Food Bank’s CSFP Program Manager will ensure that all Food Bank employees responsible for overseeing CSFP will be provided with retraining in the area of CSFP eligibility requirements. The Director of Compliance and Administration will verify that CSFP applications through Oasis are unable to progress forward without a required signature and that the aforementioned CSFP eligibility training has been completed. The Food Bank will complete these corrective actions on or before June 30, 2026. Individuals responsible for corrective action: Elizabeth Cervantes – Sr. Director of Product Acquisition and Agency Relations 323.974.0073 Hilda Ayala – Sr. Director of Programs and Policy 323.353.0114 Steven Meisberger – Chief Financial Officer 323.318.0319
FAC accepted this audit on May 29, 2025 — management decision was due November 29, 2025.
2024-001 Suspension and Debarment Finding Type: Material Weakness in Internal Controls over Compliance and Compliance Federal Program Title and AL Number: The Emergency Food Assistance Program (TEFAP) Commodity Credit Corporation Eligible Recipient Funds (10.187) Criteria: Per Title 2 CFR § 180.300, non-federal entities that enter into a covered transaction with an entity at a lower tier are required to verify that the entity is not suspended or debarred or otherwise excluded from participating in the transaction. Covered transactions includes all non-procurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount. Condition and context: As part of our suspension and debarment testing, and in order to determine compliance with the requirements, we verified that the debarment verification check for subrecipient agencies were performed prior to entering into agreements with these agencies. For 24 out of 25 non-statistical samples, the verification check was performed subsequent to when the Food Bank entered into the contract with the agency. None of the agencies selected were suspended or debarred. Cause: The Food Bank did not have controls in place to ensure the debarment verifications were performed when entering into agreements with agencies. Effect: The Food Bank was not able to demonstrate compliance with 2 CFR § 180.300. Questioned Costs: None. Repeat finding: No. Recommendation: We recommend that the Food Bank implement controls to ensure verification checks are performed prior to entering into agreements with agencies. Views of responsible officials and planned corrective actions: Management concurs with the finding and recommendation. Please see the attached corrective action plan.
Show full finding ▾Hide full finding ▴2024-001 Suspension and Debarment Finding Type: Material Weakness in Internal Controls over Compliance and Compliance Federal Program Title and AL Number: The Emergency Food Assistance Program (TEFAP) Commodity Credit Corporation Eligible Recipient Funds (10.187) Criteria: Per Title 2 CFR § 180.300, non-federal entities that enter into a covered transaction with an entity at a lower tier are required to verify that the entity is not suspended or debarred or otherwise excluded from participating in the transaction. Covered transactions includes all non-procurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount. Condition and context: As part of our suspension and debarment testing, and in order to determine compliance with the requirements, we verified that the debarment verification check for subrecipient agencies were performed prior to entering into agreements with these agencies. For 24 out of 25 non-statistical samples, the verification check was performed subsequent to when the Food Bank entered into the contract with the agency. None of the agencies selected were suspended or debarred. Cause: The Food Bank did not have controls in place to ensure the debarment verifications were performed when entering into agreements with agencies. Effect: The Food Bank was not able to demonstrate compliance with 2 CFR § 180.300. Questioned Costs: None. Repeat finding: No. Recommendation: We recommend that the Food Bank implement controls to ensure verification checks are performed prior to entering into agreements with agencies. Views of responsible officials and planned corrective actions: Management concurs with the finding and recommendation. Please see the attached corrective action plan.
2024-001:Suspension and Debarment Finding Type: Material Weakness in Internal Controls over Compliance and Compliance Federal Program Title and AL Number: The Emergency Food Assistance Program (TEFAP) Commodity Credit Corporation Eligible Recipient Funds (10.187) Criteria: Per Title 2 CFR § 180.300, non-federal entities that enter into a covered transaction with an entity at a lower tier are required to verify that the entity is not suspended or debarred or otherwise excluded from participating in the transaction. Covered transactions include all non-procurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount. Condition and context: As part of our suspension and debarment testing, and in order to determine compliance with the requirements, we verified that the debarment verification check for subrecipient agencies were performed prior to entering into agreements with these agencies. For 24 out of 25 non-statistical samples, the verification check was performed subsequent to when the Food Bank entered into the contract with the agency. None of the agencies selected were suspended or debarred. Cause: The Food Bank did not have controls in place to ensure the debarment verifications were performed when entering into agreements with agencies. Effect: The Food Bank was not able to demonstrate compliance with 2 CFR § 180.300. Questioned Costs: None. Repeat finding: No. Recommendation: We recommend that the Food Bank implement controls to ensure verification checks are performed prior to entering into agreements with agencies. Management Response and Planned Corrective Action: The Los Angeles Regional Food Bank is a non-federal entity that enters into transactions with its Agency Partners covered under Title 2 CFR § 180.300. This section requires us to verify that our Agency Partners are not suspended or debarred or otherwise excluded from participating in transactions covered by this section. We will modify the Eligible Recipient Agency (ERA) Agreement with Sub-Distributing Agency (SDA) USDA TEFAP Agency Agreement template that the Food Bank utilizes for onboarding all new Agency Partners to include language requiring the Agency Partner to self-certify that they are neither suspended, nor debarred, nor otherwise excluded from participating in Federal Programs covered under Title 2 CFR § 180.300. Additionally, on a quarterly basis, the Agency Relations Department will perform the federal suspension and debarment check on all of the Agency Partners. If any Agency Partner is on the federal suspension and debarment list, the Agency Partner will be suspended by the Food Bank immediately. The Director of Compliance and Administration will oversee the modification of the Memorandum of the TEFAP Agency Agreement. We will complete these corrective actions on or before June 15, 2025. Individuals responsible for corrective action: Elizabeth Cervantes – Sr. Director of Product Acquisition and Agency Relations 323.974.0073 Steven Meisberger – Chief Financial Officer 323.318.0319
FAC accepted this audit on June 7, 2024 — management decision was due December 7, 2024.
2023-001 Eligibility Finding Type: Significant Deficiency in Internal Controls over Compliance Federal Program Title and AL Number: The Emergency Food Assistance Program (TEFAP) Commodity Credit Corporation Eligible Recipient Funds (10.187) and the Food Distribution Cluster (10.565, 10.568, 10.569). Criteria: Per 7 CFR 251.5(c), a state agency may delegate to one or more eligible recipient agencies with which the state agency enters into an agreement the responsibility for the distribution of commodities and administrative funds. Per the State’s agreement with the Food Bank, the Food Bank shall submit household reports monthly. Condition and context: As part of our eligibility testing, and in order to determine whether the onsite check-in forms were complete, we agreed the onsite check-in forms for our eligibility selections to the household distribution reports. For six out of the 38 statistically valid samples, the number of unduplicated households serviced on the check-in forms did not agree to the household distribution reports. This condition was noted for five out of 11 months selected for completeness. Cause: The Food Bank did not have controls in place to ensure the accuracy of the Household Participation reports. Effect: The number of eligible households that received food distributions was not accurately reported to the State. Questioned Costs: None. Repeat finding: No. Recommendation: We recommend that the Food Bank implement controls to ensure the accuracy of the Household Participation report. Views of responsible officials and planned corrective actions: Management concurs with the finding and recommendation. Please see the attached corrective action plan.
Show full finding ▾Hide full finding ▴2023-001 Eligibility Finding Type: Significant Deficiency in Internal Controls over Compliance Federal Program Title and AL Number: The Emergency Food Assistance Program (TEFAP) Commodity Credit Corporation Eligible Recipient Funds (10.187) and the Food Distribution Cluster (10.565, 10.568, 10.569). Criteria: Per 7 CFR 251.5(c), a state agency may delegate to one or more eligible recipient agencies with which the state agency enters into an agreement the responsibility for the distribution of commodities and administrative funds. Per the State’s agreement with the Food Bank, the Food Bank shall submit household reports monthly. Condition and context: As part of our eligibility testing, and in order to determine whether the onsite check-in forms were complete, we agreed the onsite check-in forms for our eligibility selections to the household distribution reports. For six out of the 38 statistically valid samples, the number of unduplicated households serviced on the check-in forms did not agree to the household distribution reports. This condition was noted for five out of 11 months selected for completeness. Cause: The Food Bank did not have controls in place to ensure the accuracy of the Household Participation reports. Effect: The number of eligible households that received food distributions was not accurately reported to the State. Questioned Costs: None. Repeat finding: No. Recommendation: We recommend that the Food Bank implement controls to ensure the accuracy of the Household Participation report. Views of responsible officials and planned corrective actions: Management concurs with the finding and recommendation. Please see the attached corrective action plan.
Finding 2023-001: Eligibility Finding Type: Significant Deficiency in Internal Controls over Compliance Federal Program Title and AL Number: The Emergency Food Assistance Program (TEFAP) Commodity Credit Corporation Eligible Recipient Funds (10.187) and the Food Distribution Cluster (10.565, 10.568, 10.569). Criteria: Per 7 CFR 251.5(c), a state agency may delegate to one or more eligible recipient agencies with which the state agency enters into an agreement the responsibility for the distribution of commodities and administrative funds. Per the State’s agreement with the Food Bank, the Food Bank shall submit household reports monthly. Condition and context: As part of our eligibility testing, and in order to determine whether the onsite check-in forms were complete, we agreed the onsite check-in forms for our eligibility selections to the household distribution reports. For six out of the 38 statistically valid samples, the number of unduplicated households serviced on the check-in forms did not agree to the household distribution reports. This condition was noted for five out of 11 months selected for completeness. Cause: The Food Bank did not have controls in place to ensure the accuracy of the Household Participation reports. Effect: The number of eligible households that received food distributions was not accurately reported to the State. Questioned Costs: None. Repeat finding: No. Recommendation: We recommend that the Food Bank implement controls to ensure the accuracy of the Household Participation report.Management Response and Planned Corrective Action: The Agency Relations Management team created a procedure to ensure all agency and program TEFAP household distribution reports are accurately entered into the CDSS reporting platform. The TEFAP Specialist will run a CERES report by the 5th of every month showing all agencies and programs that received TEFAP the previous month. This report will be used as the checklist to ensure a TEFAP report is received and that the household information gets entered into the CDSS household reporting platform. Once the TEFAP Specialist enters the reports into the CDSS platform, the Agency Relations Specialist will double-check the entered entries in the CDSS platform against the agency/program report to ensure accuracy before the CDSS portal is locked for the month. In order to ensure the effectiveness of these procedures, the Agency Relations Supervisor will audit 25 reports randomly every month. The Agency Relations Supervisor will review the audit results with the Agency Relations Manager on a monthly basis. For the Food Bank’s TEFAP direct to individuals programs, the Programs Coordinator will tally all TEFAP food recipients from the TEFAP sign-in sheets and complete the HHP TEFAP report form. Before submitting the TEFAP HHP report to the TEFAP Specialist, a different Programs Coordinator will double-check the total number of persons served from the TEFAP sign-in sheets and verify the HHP TEFAP report form is correct. After the second check is completed, the Programs Coordinator will send the monthly LARFB TEFAP reports via email to the TEFAP Specialist with a copy to the Programs Manager and Programs Director. The Agency Relations Manager will oversee the processes completed by the Agency Relations Supervisor, TEFAP Specialist, and Agency Relations Specialist assigned to these procedural tasks. The Programs Manager will oversee the work of the Programs Coordinators for the Food Bank’s direct to individuals programs. We will implement this corrective action on or before June 30, 2024. Individuals responsible for corrective action: Elizabeth Cervantes – Sr. Director of Product Acquisition and Agency Relations 323.974.0073 Hilda Ayala – Sr. Director of Programs & Policy 323.353.0114 Steven Meisberger – Chief Financial Officer 323.318.0319
FAC accepted this audit on June 8, 2022 — management decision was due December 8, 2022.
During the audit, we were not able to verify the Food bank?s compliance with suspension and debarment requirements contained in the Uniform Guidance. This condition was noted for 6 statistically valid samples. Questioned Costs: None Cause: The Food Bank did not maintain the documentation to support compliance with 2 CFR ? 180.300. Effect: The Food Bank was not able to demonstrate compliance with 2 CFR ? 180.300. Repeat finding: This is not a repeat finding. Recommendation: We recommend the Food Bank implement procedures to ensure adequate documentation is maintained to support the proper verification checks are performed prior to entering into covered transactions with the vendors. Views of responsible officials and planned corrective actions: The Food Bank concurs with the finding. Please refer to the attached corrective action plan.
Show full finding ▾Hide full finding ▴2021-001: Suspension and Debarment Finding Type: Internal control over compliance ? Significant deficiency and noncompliance Federal Agency: U.S Department of Agriculture Federal Program title and Assistance Listing Number: U.S Department of Agriculture ? Food Distribution Cluster: Emergency Food Assistance Program (10.568). Criteria: Title 2 CFR ? 180.300 requires non-federal entities that enter into a covered transaction with a vendor to verify that the vendor is not suspended or debarred or otherwise excluded from participating in the transaction. Covered transactions include contracts for goods and services awarded under a non-procurement transaction that are expected to equal or exceed $25,000. Condition: During the audit, we were not able to verify the Food bank?s compliance with suspension and debarment requirements contained in the Uniform Guidance. This condition was noted for 6 statistically valid samples. Questioned Costs: None Cause: The Food Bank did not maintain the documentation to support compliance with 2 CFR ? 180.300. Effect: The Food Bank was not able to demonstrate compliance with 2 CFR ? 180.300. Repeat finding: This is not a repeat finding. Recommendation: We recommend the Food Bank implement procedures to ensure adequate documentation is maintained to support the proper verification checks are performed prior to entering into covered transactions with the vendors. Views of responsible officials and planned corrective actions: The Food Bank concurs with the finding. Please refer to the attached corrective action plan.
Finding 2021-001: Suspension and Debarment Audit Finding: Title 2 CFR ? 180.300 requires non-federal entities that enter into a covered transaction with a vendor to verify that the vendor is not suspended or debarred or otherwise excluded from participating in the transaction. Covered transactions include contracts for goods and services awarded under a non-procurement transaction that are expected to equal or exceed $25,000. Condition: During the audit we were not able to verify the Food Bank?s compliance with suspension and debarment requirements contained in the Uniform Guidance. View of responsible officials and corrective actions taken or planned: The Food Bank concurs with the finding and recommendation. The Chief Financial Officer has revised the written procurement policy to now include the process of affirmatively comparing each potential transaction falling under Title 2 CFR ? 180.300 against a known list of exclusions. This will be accomplished by (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA) and available at https://www.beta.sam.gov/ (click on Search Record, then click on Advanced Search-Exclusions), (2) collecting a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Additionally, the Food Bank has hired a Director of Compliance & Administration, reporting to the Chief Financial Officer. One of the primary functions of this newly created role will be to monitor compliance with all government programs. This position will be filled on or before May 16, 2022. Individuals responsible for corrective action: Steven Meisberger, Chief Financial Officer 323.318.0319
FAC accepted this audit on May 31, 2021 — management decision was due December 1, 2021.
During our audit, we noted the Food Bank did not notify the subrecipients receiving CRF funding of the receipt of federal funds or the requirements associated with having received the funds. The total amount of operational funds and food commodities provided was $9,002,651. Cause: The Food Bank has a control system in place to notify subrecipients of the receipt of federal awards; however, the control system was ineffective in determining the specific compliance requirements related to non-traditional (disaster relief type) federal funds received. Context: A non-statistical sample of 25 agencies were selected out of a population of 379 were selected for testing. The notification of federal awards and compliance requirements was not available for any of the agencies, and upon further investigation, we noted none of the agencies received notice of the receipt of federal awards. Effect: Agencies receiving funding may not be aware of compliance requirements. Repeat finding: This is not a repeat finding. Recommendation: We recommend the Food Bank implement a procedure to ensure all agencies are notified of the receipt of federal funds and related compliance requirements. Views of responsible officials and planned corrective actions: The Food Bank concurs with the finding and recommendation. See the Food Bank?s corrective action Corrective Action Plan.
Show full finding ▾Hide full finding ▴2020-001 Subrecipient Monitoring ? Material Weakness in Internal Control over Compliance and Material Noncompliance Federal Program: Coronavirus Relief Fund ? CFDA 21.019 Criteria: Per CFR 200.332, all pass-through entities must ensure that every subaward is clearly identified to the subrecipient as a subaward and includes required information at the time of the subaward, and if any of these data elements change, include the changes in subsequent subaward modification. When some of this information is not available, the pass-through entity must provide the best information available to describe the federal award and subaward. The pass-through entity must also monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved. Condition: During our audit, we noted the Food Bank did not notify the subrecipients receiving CRF funding of the receipt of federal funds or the requirements associated with having received the funds. The total amount of operational funds and food commodities provided was $9,002,651. Cause: The Food Bank has a control system in place to notify subrecipients of the receipt of federal awards; however, the control system was ineffective in determining the specific compliance requirements related to non-traditional (disaster relief type) federal funds received. Context: A non-statistical sample of 25 agencies were selected out of a population of 379 were selected for testing. The notification of federal awards and compliance requirements was not available for any of the agencies, and upon further investigation, we noted none of the agencies received notice of the receipt of federal awards. Effect: Agencies receiving funding may not be aware of compliance requirements. Repeat finding: This is not a repeat finding. Recommendation: We recommend the Food Bank implement a procedure to ensure all agencies are notified of the receipt of federal funds and related compliance requirements. Views of responsible officials and planned corrective actions: The Food Bank concurs with the finding and recommendation. See the Food Bank?s corrective action Corrective Action Plan.
CORRECTIVE ACTION PLAN Year Ended December 31, 2020 Finding 2020-001: Subrecipient Monitoring Audit Finding: Per CFR 200.332, all pass-through entities must ensure that every subaward is clearly identified to the subrecipient as a subaward and includes required information at the time of the subaward, and if any of these data elements change, include the changes in subsequent subaward modification. When some of this information is not available, the pass-through entity must provide the best information available to describe the Federal award and subaward. The pass-through entity must also monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved. During our audit we noted the Food Bank did not notify the subrecipients receiving CRF funding of the receipt of federal funds or the requirements associated with having received those funds. The total amount of operational funds and food commodities provided was $9,002,651. View of responsible officials and corrective actions taken or planned: A system to notify subrecipients of any receipts of federal awards has always been in place. However, in 2020 with the introduction of new and non-traditional disaster relief funding, the system was ineffective in determining the specific compliance requirements. The Chief Financial Officer and the Director of Agency Relations & Product Acquisitions prepared a new report that was mailed on May 14, 2021 to subrecipients detailing the value of CRF food commodities received during 2020. For 2021, this information will be mailed to subrecipients on a quarterly basis along with the existing TEFAP commodity valuation report. Further, upon the receipt of any new federal awards program, the Director of Agency Relations and Product Acquisitions will deliver a written report of compliance requirements for the new program within 30 days to the Chief Financial Officer. Individuals responsible for corrective action: Elizabeth Cervantes, Director of Agency Relations and Product Acquisitions 323.234-3030 Ext. 132 Steve Meisberger, Chief Financial Officer 323.318.0319
FAC accepted this audit on August 10, 2020 — management decision was due February 10, 2021.
During our testing, we noted 185 instances out of 224,419 where food packages distributed exceeded the allowable maximum of two per applicant. The 185 instances resulted in a total of 257 food packages incorrectly recorded as distributions in excess of amounts allowed. These amounts were also included on the FNS-153 report as commodities issuance. Questioned Costs: None Context: Due to the limited mealtime allowed to process and determine eligibility for each individual receiving food packages during the on-site food distribution process, employees are hurried and make keying errors. Effect: An ineffective control system related to the reconciliation of the data entered regarding number of signatures collected to the physical count of food distributed on site. Furthermore, the system allows for the entry of amounts in excess of those allowable. The overstatement of distributions, when reconciled, leads to subsequent recording of food loss. Cause: The internal control over accuracy of data is not in place to catch data entry errors. The maximum amounts are not set on data entry parameters and exception reports are not generated to show instances of meal package distribution amounts entered in excess of the maximum allowed. Repeat finding: This is a repeat finding. First year reported ? 2018 (2018-001). Recommendation: We recommend the Food Bank staff perform a reconciliation of signatures collected and quantity of food packages distributed and agree with the inventory count at the end of each site distribution. We further recommend monitoring controls be put in place to review data for errors and ensure the errors are corrected in a timely manner. Views of responsible officials and planned corrective actions: The Food Bank concurs with the finding and recommendation. The Food Bank?s corrective action is described in Management?s Corrective Action Plan at page 17 of this reporting package.
Show full finding ▾Hide full finding ▴2019-002 Reporting Federal Program: Commodity Supplemental Food Program - CFDA 10.565 Criteria: Per 7 CFR Section 247.29 (a), state and local agencies must maintain accurate and complete records relating to the receipt, disposal, and inventory of commodities, the receipt and disbursement of administrative funds and other funds, eligibility determinations, fair hearings, and other program activities. Condition: During our testing, we noted 185 instances out of 224,419 where food packages distributed exceeded the allowable maximum of two per applicant. The 185 instances resulted in a total of 257 food packages incorrectly recorded as distributions in excess of amounts allowed. These amounts were also included on the FNS-153 report as commodities issuance. Questioned Costs: None Context: Due to the limited mealtime allowed to process and determine eligibility for each individual receiving food packages during the on-site food distribution process, employees are hurried and make keying errors. Effect: An ineffective control system related to the reconciliation of the data entered regarding number of signatures collected to the physical count of food distributed on site. Furthermore, the system allows for the entry of amounts in excess of those allowable. The overstatement of distributions, when reconciled, leads to subsequent recording of food loss. Cause: The internal control over accuracy of data is not in place to catch data entry errors. The maximum amounts are not set on data entry parameters and exception reports are not generated to show instances of meal package distribution amounts entered in excess of the maximum allowed. Repeat finding: This is a repeat finding. First year reported ? 2018 (2018-001). Recommendation: We recommend the Food Bank staff perform a reconciliation of signatures collected and quantity of food packages distributed and agree with the inventory count at the end of each site distribution. We further recommend monitoring controls be put in place to review data for errors and ensure the errors are corrected in a timely manner. Views of responsible officials and planned corrective actions: The Food Bank concurs with the finding and recommendation. The Food Bank?s corrective action is described in Management?s Corrective Action Plan at page 17 of this reporting package.
2019-002 Reporting Federal Program: Commodity Supplemental Food Program - CFDA 10.565Recap of Finding: During the auditors testwork, they noted 185 instances where food packages exceed the allowable maximum of two per applicant. The 185 instances resulted in a total of 228 food packages incorrectly recorded as distributions in excess of amounts allowed. These amounts were also included on the FNS-153 report as commodities issuance. View of Responsible officials and planned corrective action: During 2019 there were issues associated with the software transition (September 2019), including bad and unavailable data connection, which resulted in instances when client intake was taken using a combination of physical signatures collected on paper and digital signatures collected online. When those situations occurred, there was a greater probability of error. The connection issues at client intake sites have been resolved and the software the Food Bank implemented should be effective in ensuring an accurate number of kits distributed is captured. The cloud-based software application captures real-time information and eliminates the need to synchronize data and prevents loss of eligibility information. This software program will record all client information including new applications, recertifications and meal package issuance into the data base at the site. Individual responsible for corrective action: Maritza Hernandez, Program Manager 323.234.3030 Ext. 152 Anticipated completion date: Software implemented in September 2019 and connection issues were resolved in December 2019.
2018-002
During our testing, we noted 2 instances out of 35 selections where warehouse food distributions were made and the picking lists were not reviewed and approved prior to delivery. Questioned Costs: none Context: 35 food items received/distributed during 2019 were selected and we noted 2 instances of noncompliance. The sample used is a statistically valid sample. Effect: An ineffective control system related to the accuracy and completeness of records related to the distribution of commodities. Repeat finding: This is not a repeat finding. Recommendation: We recommend the Food Bank implement a procedure to spot check picking lists to ensure they have received proper approval. The Food Bank concurs with the finding and recommendation. The Food Bank?s corrective action is described in Management?s Corrective Action Plan at page 18 of this reporting package.
Show full finding ▾Hide full finding ▴2019-003 Special Tests and Provisions Federal Program: Emergency Assistance Food Program (Food Commodities) ? CFDA 10.569 Criteria: Per 7 CFR Section 247.29 (a), state and local agencies must maintain accurate and complete records relating to the receipt, disposal, and inventory of commodities, the receipt and disbursement of administrative funds and other funds, eligibility determinations, fair hearings, and other program activities. Condition: During our testing, we noted 2 instances out of 35 selections where warehouse food distributions were made and the picking lists were not reviewed and approved prior to delivery. Questioned Costs: none Context: 35 food items received/distributed during 2019 were selected and we noted 2 instances of noncompliance. The sample used is a statistically valid sample. Effect: An ineffective control system related to the accuracy and completeness of records related to the distribution of commodities. Repeat finding: This is not a repeat finding. Recommendation: We recommend the Food Bank implement a procedure to spot check picking lists to ensure they have received proper approval. The Food Bank concurs with the finding and recommendation. The Food Bank?s corrective action is described in Management?s Corrective Action Plan at page 18 of this reporting package.
2019-003 Special Tests and Provisions Federal Program: Emergency Assistance Food Program (Food Commodities) ? CFDA 10.569 Recap of Finding: During the auditors testwork, they noted 2 instances where warehouse food distributions were made and the picking lists were not reviewed and approved prior to the departure of the delivery driver. View of Responsible officials and planned corrective action: In 2019, there were particular instances, mostly during extended hours, where no approval signature was obtained on the picking ticket before the food was distributed by the driver. The Food Bank?s Operations management will regularly check quality control approval of pick tickets prior to the departure of the delivery driver. This review process will be part of the Operations Supervisors daily task list and will be monitored by operations and Inventory Control management. Individuals responsible for corrective action: Noel Vinzon, Transportation/Ops Manager 323.234.3030 Ext. 114 Terrence Brown, Operations Manager 323.234.3030 Ext. 128 Anticipated completion date: June 2020, with monitoring beginning thereafter.
FAC accepted this audit on July 17, 2019 — management decision was due January 17, 2020.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on July 13, 2017 — management decision was due January 13, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
GSA_MIGRATION
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