Finding #2022-002 ? Significant Deficiency and Other Non-compliance Federal: U. S. Department of Agriculture Passed through: Texas Department of Health and Human Services State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing #: 10.561 Contract #: 529-16-002-00002 Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/24 Passed through: New York Office of Temporary and Disability Assistance and City Harvest, Inc. State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing #: 10.561 Contract #: None Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/23 Passed through: The Regents of the University of California State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing #: 10.561 Contract #: A22-1456-S002 Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/23 State: Texas A&M AgriLife Extension Service Surplus Agricultural Products Grant Program Contract #: GA-555-01 Contract Years: 09/01/21 ? 08/31/22 and 09/01/22 ? 08/31/23 Criteria: Procurement ? Uniform Guidance ?200.318 and ?200.313 states that Brighter Bites must have and use documented procurement procedures consistent with state and local laws and regulations and the Uniform Guidance and Texas Grant Management Standards procurement standards. The organization must award contracts only to responsible contractors possessing the ability to perform successfully. The organization is subject to regulations which restrict awards, subawards and contracts with certain parties that are debarred, suspended or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition and context: Brighter Bites? procurement policy does not include procedures to verify that vendors are not suspended, debarred, or otherwise excluded. During the audit, we tested five out of the 21 vendors subject to procurement, to determine if they had been suspended, debarred, or otherwise excluded and no exceptions were identified. Cause: Brighter Bites did not include procedures to verify that vendors were not suspended, debarred, or otherwise excluded in its written procurement policy. Effect: Failure to verify suspension, debarment, or exclusion may result in the purchase of goods or services from a vendor that has been suspended, debarred, or otherwise excluded, and as a result, lead to costs being determined unallowable by the granting agency. Recommendation: Revise Brighter Bites? procurement policy to include procedures to verify vendors have not been suspended, debarred, or otherwise excluded. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2022-003 ? Significant Deficiency Federal: U. S. Department of Agriculture Passed through: Texas Department of Health and Human Services State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing #: 10.561 Contract #: 529-16-002-00002 Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/24 Passed through: New York Office of Temporary and Disability Assistance and City Harvest, Inc. State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing #: 10.561 Contract #: None Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/23 Passed through: The Regents of the University of California State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing #: 10.561 Contract #: A22-1456-S002 Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/23 State: Texas A&M AgriLife Extension Service Surplus Agricultural Products Grant Program Contract #: GA-555-01 Contract Years: 09/01/21 ? 08/31/22 and 09/01/22 ? 08/31/23 Criteria: Reporting ? Uniform Guidance ?200.51 states that the organization must prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period covered by the auditee?s financial statements which must include the total federal awards expended. Condition and context: Brighter Bites? SEFA did not include three federal awards totaling approximately $100,000. Cause: Procedures are not in place to communicate new federal and state awards to the accounting department so that the awards are properly identified and included in the SEFA. Effect: Failure to properly identify federal awards could result in reporting errors on the SEFA. Recommendation: Brighter Bites should develop procedures when executing new contracts to review compliance requirements and terms with all affected departments. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2022-002 ? Significant Deficiency and Other Non-compliance Federal: U. S. Department of Agriculture Passed through: Texas Department of Health and Human Services State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing #: 10.561 Contract #: 529-16-002-00002 Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/24 Passed through: New York Office of Temporary and Disability Assistance and City Harvest, Inc. State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing #: 10.561 Contract #: None Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/23 Passed through: The Regents of the University of California State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing #: 10.561 Contract #: A22-1456-S002 Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/23 State: Texas A&M AgriLife Extension Service Surplus Agricultural Products Grant Program Contract #: GA-555-01 Contract Years: 09/01/21 ? 08/31/22 and 09/01/22 ? 08/31/23 Criteria: Procurement ? Uniform Guidance ?200.318 and ?200.313 states that Brighter Bites must have and use documented procurement procedures consistent with state and local laws and regulations and the Uniform Guidance and Texas Grant Management Standards procurement standards. The organization must award contracts only to responsible contractors possessing the ability to perform successfully. The organization is subject to regulations which restrict awards, subawards and contracts with certain parties that are debarred, suspended or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition and context: Brighter Bites? procurement policy does not include procedures to verify that vendors are not suspended, debarred, or otherwise excluded. During the audit, we tested five out of the 21 vendors subject to procurement, to determine if they had been suspended, debarred, or otherwise excluded and no exceptions were identified. Cause: Brighter Bites did not include procedures to verify that vendors were not suspended, debarred, or otherwise excluded in its written procurement policy. Effect: Failure to verify suspension, debarment, or exclusion may result in the purchase of goods or services from a vendor that has been suspended, debarred, or otherwise excluded, and as a result, lead to costs being determined unallowable by the granting agency. Recommendation: Revise Brighter Bites? procurement policy to include procedures to verify vendors have not been suspended, debarred, or otherwise excluded. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2022-003 ? Significant Deficiency Federal: U. S. Department of Agriculture Passed through: Texas Department of Health and Human Services State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing #: 10.561 Contract #: 529-16-002-00002 Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/24 Passed through: New York Office of Temporary and Disability Assistance and City Harvest, Inc. State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing #: 10.561 Contract #: None Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/23 Passed through: The Regents of the University of California State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing #: 10.561 Contract #: A22-1456-S002 Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/23 State: Texas A&M AgriLife Extension Service Surplus Agricultural Products Grant Program Contract #: GA-555-01 Contract Years: 09/01/21 ? 08/31/22 and 09/01/22 ? 08/31/23 Criteria: Reporting ? Uniform Guidance ?200.51 states that the organization must prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period covered by the auditee?s financial statements which must include the total federal awards expended. Condition and context: Brighter Bites? SEFA did not include three federal awards totaling approximately $100,000. Cause: Procedures are not in place to communicate new federal and state awards to the accounting department so that the awards are properly identified and included in the SEFA. Effect: Failure to properly identify federal awards could result in reporting errors on the SEFA. Recommendation: Brighter Bites should develop procedures when executing new contracts to review compliance requirements and terms with all affected departments. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2022-002 ? Significant Deficiency and Other Non-compliance Federal: U. S. Department of Agriculture Passed through: Texas Department of Health and Human Services State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing #: 10.561 Contract #: 529-16-002-00002 Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/24 Passed through: New York Office of Temporary and Disability Assistance and City Harvest, Inc. State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing #: 10.561 Contract #: None Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/23 Passed through: The Regents of the University of California State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing #: 10.561 Contract #: A22-1456-S002 Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/23 State: Texas A&M AgriLife Extension Service Surplus Agricultural Products Grant Program Contract #: GA-555-01 Contract Years: 09/01/21 ? 08/31/22 and 09/01/22 ? 08/31/23 Criteria: Procurement ? Uniform Guidance ?200.318 and ?200.313 states that Brighter Bites must have and use documented procurement procedures consistent with state and local laws and regulations and the Uniform Guidance and Texas Grant Management Standards procurement standards. The organization must award contracts only to responsible contractors possessing the ability to perform successfully. The organization is subject to regulations which restrict awards, subawards and contracts with certain parties that are debarred, suspended or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition and context: Brighter Bites? procurement policy does not include procedures to verify that vendors are not suspended, debarred, or otherwise excluded. During the audit, we tested five out of the 21 vendors subject to procurement, to determine if they had been suspended, debarred, or otherwise excluded and no exceptions were identified. Cause: Brighter Bites did not include procedures to verify that vendors were not suspended, debarred, or otherwise excluded in its written procurement policy. Effect: Failure to verify suspension, debarment, or exclusion may result in the purchase of goods or services from a vendor that has been suspended, debarred, or otherwise excluded, and as a result, lead to costs being determined unallowable by the granting agency. Recommendation: Revise Brighter Bites? procurement policy to include procedures to verify vendors have not been suspended, debarred, or otherwise excluded. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2022-003 ? Significant Deficiency Federal: U. S. Department of Agriculture Passed through: Texas Department of Health and Human Services State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing #: 10.561 Contract #: 529-16-002-00002 Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/24 Passed through: New York Office of Temporary and Disability Assistance and City Harvest, Inc. State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing #: 10.561 Contract #: None Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/23 Passed through: The Regents of the University of California State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing #: 10.561 Contract #: A22-1456-S002 Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/23 State: Texas A&M AgriLife Extension Service Surplus Agricultural Products Grant Program Contract #: GA-555-01 Contract Years: 09/01/21 ? 08/31/22 and 09/01/22 ? 08/31/23 Criteria: Reporting ? Uniform Guidance ?200.51 states that the organization must prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period covered by the auditee?s financial statements which must include the total federal awards expended. Condition and context: Brighter Bites? SEFA did not include three federal awards totaling approximately $100,000. Cause: Procedures are not in place to communicate new federal and state awards to the accounting department so that the awards are properly identified and included in the SEFA. Effect: Failure to properly identify federal awards could result in reporting errors on the SEFA. Recommendation: Brighter Bites should develop procedures when executing new contracts to review compliance requirements and terms with all affected departments. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2022-002 ? Significant Deficiency and Other Non-compliance Federal: U. S. Department of Agriculture Passed through: Texas Department of Health and Human Services State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing #: 10.561 Contract #: 529-16-002-00002 Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/24 Passed through: New York Office of Temporary and Disability Assistance and City Harvest, Inc. State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing #: 10.561 Contract #: None Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/23 Passed through: The Regents of the University of California State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing #: 10.561 Contract #: A22-1456-S002 Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/23 State: Texas A&M AgriLife Extension Service Surplus Agricultural Products Grant Program Contract #: GA-555-01 Contract Years: 09/01/21 ? 08/31/22 and 09/01/22 ? 08/31/23 Criteria: Procurement ? Uniform Guidance ?200.318 and ?200.313 states that Brighter Bites must have and use documented procurement procedures consistent with state and local laws and regulations and the Uniform Guidance and Texas Grant Management Standards procurement standards. The organization must award contracts only to responsible contractors possessing the ability to perform successfully. The organization is subject to regulations which restrict awards, subawards and contracts with certain parties that are debarred, suspended or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition and context: Brighter Bites? procurement policy does not include procedures to verify that vendors are not suspended, debarred, or otherwise excluded. During the audit, we tested five out of the 21 vendors subject to procurement, to determine if they had been suspended, debarred, or otherwise excluded and no exceptions were identified. Cause: Brighter Bites did not include procedures to verify that vendors were not suspended, debarred, or otherwise excluded in its written procurement policy. Effect: Failure to verify suspension, debarment, or exclusion may result in the purchase of goods or services from a vendor that has been suspended, debarred, or otherwise excluded, and as a result, lead to costs being determined unallowable by the granting agency. Recommendation: Revise Brighter Bites? procurement policy to include procedures to verify vendors have not been suspended, debarred, or otherwise excluded. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2022-003 ? Significant Deficiency Federal: U. S. Department of Agriculture Passed through: Texas Department of Health and Human Services State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing #: 10.561 Contract #: 529-16-002-00002 Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/24 Passed through: New York Office of Temporary and Disability Assistance and City Harvest, Inc. State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing #: 10.561 Contract #: None Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/23 Passed through: The Regents of the University of California State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing #: 10.561 Contract #: A22-1456-S002 Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/23 State: Texas A&M AgriLife Extension Service Surplus Agricultural Products Grant Program Contract #: GA-555-01 Contract Years: 09/01/21 ? 08/31/22 and 09/01/22 ? 08/31/23 Criteria: Reporting ? Uniform Guidance ?200.51 states that the organization must prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period covered by the auditee?s financial statements which must include the total federal awards expended. Condition and context: Brighter Bites? SEFA did not include three federal awards totaling approximately $100,000. Cause: Procedures are not in place to communicate new federal and state awards to the accounting department so that the awards are properly identified and included in the SEFA. Effect: Failure to properly identify federal awards could result in reporting errors on the SEFA. Recommendation: Brighter Bites should develop procedures when executing new contracts to review compliance requirements and terms with all affected departments. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2022-002 ? Significant Deficiency and Other Non-compliance Federal: U. S. Department of Agriculture Passed through: Texas Department of Health and Human Services State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing #: 10.561 Contract #: 529-16-002-00002 Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/24 Passed through: New York Office of Temporary and Disability Assistance and City Harvest, Inc. State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing #: 10.561 Contract #: None Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/23 Passed through: The Regents of the University of California State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing #: 10.561 Contract #: A22-1456-S002 Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/23 State: Texas A&M AgriLife Extension Service Surplus Agricultural Products Grant Program Contract #: GA-555-01 Contract Years: 09/01/21 ? 08/31/22 and 09/01/22 ? 08/31/23 Criteria: Procurement ? Uniform Guidance ?200.318 and ?200.313 states that Brighter Bites must have and use documented procurement procedures consistent with state and local laws and regulations and the Uniform Guidance and Texas Grant Management Standards procurement standards. The organization must award contracts only to responsible contractors possessing the ability to perform successfully. The organization is subject to regulations which restrict awards, subawards and contracts with certain parties that are debarred, suspended or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition and context: Brighter Bites? procurement policy does not include procedures to verify that vendors are not suspended, debarred, or otherwise excluded. During the audit, we tested five out of the 21 vendors subject to procurement, to determine if they had been suspended, debarred, or otherwise excluded and no exceptions were identified. Cause: Brighter Bites did not include procedures to verify that vendors were not suspended, debarred, or otherwise excluded in its written procurement policy. Effect: Failure to verify suspension, debarment, or exclusion may result in the purchase of goods or services from a vendor that has been suspended, debarred, or otherwise excluded, and as a result, lead to costs being determined unallowable by the granting agency. Recommendation: Revise Brighter Bites? procurement policy to include procedures to verify vendors have not been suspended, debarred, or otherwise excluded. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2022-003 ? Significant Deficiency Federal: U. S. Department of Agriculture Passed through: Texas Department of Health and Human Services State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing #: 10.561 Contract #: 529-16-002-00002 Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/24 Passed through: New York Office of Temporary and Disability Assistance and City Harvest, Inc. State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing #: 10.561 Contract #: None Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/23 Passed through: The Regents of the University of California State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing #: 10.561 Contract #: A22-1456-S002 Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/23 State: Texas A&M AgriLife Extension Service Surplus Agricultural Products Grant Program Contract #: GA-555-01 Contract Years: 09/01/21 ? 08/31/22 and 09/01/22 ? 08/31/23 Criteria: Reporting ? Uniform Guidance ?200.51 states that the organization must prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period covered by the auditee?s financial statements which must include the total federal awards expended. Condition and context: Brighter Bites? SEFA did not include three federal awards totaling approximately $100,000. Cause: Procedures are not in place to communicate new federal and state awards to the accounting department so that the awards are properly identified and included in the SEFA. Effect: Failure to properly identify federal awards could result in reporting errors on the SEFA. Recommendation: Brighter Bites should develop procedures when executing new contracts to review compliance requirements and terms with all affected departments. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2022-002 ? Significant Deficiency and Other Non-compliance Federal: U. S. Department of Agriculture Passed through: Texas Department of Health and Human Services State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing #: 10.561 Contract #: 529-16-002-00002 Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/24 Passed through: New York Office of Temporary and Disability Assistance and City Harvest, Inc. State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing #: 10.561 Contract #: None Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/23 Passed through: The Regents of the University of California State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing #: 10.561 Contract #: A22-1456-S002 Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/23 State: Texas A&M AgriLife Extension Service Surplus Agricultural Products Grant Program Contract #: GA-555-01 Contract Years: 09/01/21 ? 08/31/22 and 09/01/22 ? 08/31/23 Criteria: Procurement ? Uniform Guidance ?200.318 and ?200.313 states that Brighter Bites must have and use documented procurement procedures consistent with state and local laws and regulations and the Uniform Guidance and Texas Grant Management Standards procurement standards. The organization must award contracts only to responsible contractors possessing the ability to perform successfully. The organization is subject to regulations which restrict awards, subawards and contracts with certain parties that are debarred, suspended or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition and context: Brighter Bites? procurement policy does not include procedures to verify that vendors are not suspended, debarred, or otherwise excluded. During the audit, we tested five out of the 21 vendors subject to procurement, to determine if they had been suspended, debarred, or otherwise excluded and no exceptions were identified. Cause: Brighter Bites did not include procedures to verify that vendors were not suspended, debarred, or otherwise excluded in its written procurement policy. Effect: Failure to verify suspension, debarment, or exclusion may result in the purchase of goods or services from a vendor that has been suspended, debarred, or otherwise excluded, and as a result, lead to costs being determined unallowable by the granting agency. Recommendation: Revise Brighter Bites? procurement policy to include procedures to verify vendors have not been suspended, debarred, or otherwise excluded. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2022-003 ? Significant Deficiency Federal: U. S. Department of Agriculture Passed through: Texas Department of Health and Human Services State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing #: 10.561 Contract #: 529-16-002-00002 Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/24 Passed through: New York Office of Temporary and Disability Assistance and City Harvest, Inc. State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing #: 10.561 Contract #: None Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/23 Passed through: The Regents of the University of California State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing #: 10.561 Contract #: A22-1456-S002 Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/23 State: Texas A&M AgriLife Extension Service Surplus Agricultural Products Grant Program Contract #: GA-555-01 Contract Years: 09/01/21 ? 08/31/22 and 09/01/22 ? 08/31/23 Criteria: Reporting ? Uniform Guidance ?200.51 states that the organization must prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period covered by the auditee?s financial statements which must include the total federal awards expended. Condition and context: Brighter Bites? SEFA did not include three federal awards totaling approximately $100,000. Cause: Procedures are not in place to communicate new federal and state awards to the accounting department so that the awards are properly identified and included in the SEFA. Effect: Failure to properly identify federal awards could result in reporting errors on the SEFA. Recommendation: Brighter Bites should develop procedures when executing new contracts to review compliance requirements and terms with all affected departments. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.