EIN: 953557056
UEI: SQ4VFW1ENMR4
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 30, 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 September 30, 2023 (1061 days ago).
What is a management decision? →During our testing of USDA Food receipts, we noted the accounting records were not properly maintained for USDA Foods during various periods of the year. As a result, we were unable to reconcile incoming USDA Food receipts to Foodbank?s underlying records for five of the twelve months of the year. Effect or Potential Effect: USDA Food receipt amounts may be reported incorrectly. Cause: Foodbank underwent significant changes in its staffing, including the sudden death of its executive director, and significant turnover and absences of employees during the COVID-19 pandemic. As a result, many documents were misplaced and/or poorly maintained. Question Costs: None. Identification of a Repeat Finding: This is a repeat finding from the prior year audit, 2021-003. Recommendation: We recommend Foodbank implement an electronic inventory receipt and distribution system that incorporates the steps taken to properly and accurately account for incoming food from the USDA. Views of Responsible Officials and Planned Corrective Actions: Foodbank agrees with the finding and has implemented a process to properly and accurately account for incoming USDA Foods. In March 2021, Foodbank approved the purchase of software that was designed specifically for food banks to help them account for food receipts and distributions, as well as the physical inventory accounting required for food banks. Changes in personnel delayed the full implementation of the software, which is expected to be completed by February 28, 2023.
Show full finding ▾Hide full finding ▴Material Noncompliance and Significant Deficiency over Compliance: Special Tests and Provisions - Accountability for USDA Foods Criteria: Accurate and complete records must be maintained with respect to the receipt, distribution/use, and inventory of USDA Foods. 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 or the value of the food or replacement of the food in kind (7 CFR sections 250.16 and 250.19(a)). Condition: During our testing of USDA Food receipts, we noted the accounting records were not properly maintained for USDA Foods during various periods of the year. As a result, we were unable to reconcile incoming USDA Food receipts to Foodbank?s underlying records for five of the twelve months of the year. Effect or Potential Effect: USDA Food receipt amounts may be reported incorrectly. Cause: Foodbank underwent significant changes in its staffing, including the sudden death of its executive director, and significant turnover and absences of employees during the COVID-19 pandemic. As a result, many documents were misplaced and/or poorly maintained. Question Costs: None. Identification of a Repeat Finding: This is a repeat finding from the prior year audit, 2021-003. Recommendation: We recommend Foodbank implement an electronic inventory receipt and distribution system that incorporates the steps taken to properly and accurately account for incoming food from the USDA. Views of Responsible Officials and Planned Corrective Actions: Foodbank agrees with the finding and has implemented a process to properly and accurately account for incoming USDA Foods. In March 2021, Foodbank approved the purchase of software that was designed specifically for food banks to help them account for food receipts and distributions, as well as the physical inventory accounting required for food banks. Changes in personnel delayed the full implementation of the software, which is expected to be completed by February 28, 2023.
Corrective Action: Foodbank agrees with the finding and has implemented a process to properly and accurately account for incoming USDA Foods. In March 2021, Foodbank approved the purchase of software that was designed specifically for food banks to help them account for food receipts and distributions, as well as the physical inventory accounting required for food banks. Changes in personnel delayed the full implementation of the software, which is expected to be completed by February 28, 2023. Name of Contact Person: Jeanne Cooper, President Proposed Completion Date: February 28, 2023
2021-003
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
During our testing of food receipts from the USDA we noted the accounting was not properly maintained for USDA Foods, and that the physical inventory was not reconciled with inventory records. Effect or Potential Effect: Due to the control deficiencies described above, we were unable to reconcile incoming USDA Food distributions to Foodbank?s underlying records. Cause: Foodbank underwent significant changes in its staffing, including the sudden death of its executive director, and significant turnover and absences of employees during the COVID-19 pandemic. As a result, many documents were misplaced and poorly maintained. Questioned Costs: None identified as a result of this compliance finding. Identification of a repeat finding: This is a repeat finding from the prior year audit, 2020-003. Recommendation: We recommend Foodbank implement an electronic inventory receipt and distribution system that incorporates the steps taken to properly and accurately account for incoming food from the USDA. Views of responsible officials and planned corrective actions: Foodbank agrees with the finding and has implemented a process to properly and accurately account for incoming USDA Foods. In March 2021, Foodbank approved the purchase of software that was designed specifically for food banks to help them account for food receipts and distributions, as well as the physical inventory accounting required for food banks.
Show full finding ▾Hide full finding ▴Federal Grantor: US Department of Agriculture Program Name: Emergency Food Assistance Program (Food Commodities) CFDA Number: 10.569 Grantor?s Number: 15-MOU-00122 Award: $40,702,082 Material Noncompliance and Material Weakness over Compliance: Special Tests and Provisions - Accountability for USDA Foods Criteria: 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 the food in kind (7 CFR sections 250.16 and 250.19(a)). Condition: During our testing of food receipts from the USDA we noted the accounting was not properly maintained for USDA Foods, and that the physical inventory was not reconciled with inventory records. Effect or Potential Effect: Due to the control deficiencies described above, we were unable to reconcile incoming USDA Food distributions to Foodbank?s underlying records. Cause: Foodbank underwent significant changes in its staffing, including the sudden death of its executive director, and significant turnover and absences of employees during the COVID-19 pandemic. As a result, many documents were misplaced and poorly maintained. Questioned Costs: None identified as a result of this compliance finding. Identification of a repeat finding: This is a repeat finding from the prior year audit, 2020-003. Recommendation: We recommend Foodbank implement an electronic inventory receipt and distribution system that incorporates the steps taken to properly and accurately account for incoming food from the USDA. Views of responsible officials and planned corrective actions: Foodbank agrees with the finding and has implemented a process to properly and accurately account for incoming USDA Foods. In March 2021, Foodbank approved the purchase of software that was designed specifically for food banks to help them account for food receipts and distributions, as well as the physical inventory accounting required for food banks.
Corrective Action: Foodbank agrees with the finding and has implemented a process to properly and accurately account for incoming USDA Foods. In March 2021, Foodbank approved the purchase of software that was designed specifically for food banks to help them account for food receipts and distributions, as well as the physical inventory accounting required for food banks. Name of Contact Person: Jeanne Cooper, President Proposed Completion Date: August 31, 2022
2020-003
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