FAC Explorer

Audit 407179

FY End
2025-06-30
Total Expended
$3.90M
Findings
12
Programs
10
Organization: Second Harvest Community Foodbank (MO)
Year: 2025 Accepted: 2026-07-15
Auditor: UHY LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1223678 2025-002 Material Weakness Yes B
1223679 2025-004 Material Weakness Yes A
1223680 2025-004 Material Weakness Yes A
1223681 2025-004 Material Weakness Yes A
1223682 2025-002 Material Weakness Yes B
1223683 2025-002 Material Weakness Yes B
1223684 2025-004 Material Weakness Yes A
1223685 2025-003 Material Weakness Yes I
1223686 2025-003 Material Weakness Yes I
1223687 2025-003 Material Weakness Yes I
1223688 2025-003 Material Weakness Yes I
1223689 2025-003 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.07M Yes 0
10.569 EMERGENCY FOOD ASSISTANCE PROGRAM (FOOD COMMODITIES) $282,659 Yes 0
10.182 PANDEMIC RELIEF ACTIVITIES: LOCAL FOOD PURCHASE AGREEMENTS WITH STATES, TRIBES, AND LOCAL GOVERNMENTS $111,130 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $69,973 Yes 1
10.558 CHILD AND ADULT CARE FOOD PROGRAM $53,914 Yes 1
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $42,651 Yes 0
10.187 THE EMERGENCY FOOD ASSISTANCE PROGRAM (TEFAP) COMMODITY CREDIT CORPORATION ELIGIBLE RECIPIENT FUNDS $40,977 Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $23,750 Yes 0
10.568 EMERGENCY FOOD ASSISTANCE PROGRAM (ADMINISTRATIVE COSTS) $17,605 Yes 2
10.565 COMMODITY SUPPLEMENTAL FOOD PROGRAM $3,208 Yes 1

Contacts

Name Title Type
ZL49ZKC9Z4T3 Carissa Keyes Auditee
8163643663 Susan Maher Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal grant activity of Second Harvest Community Food Bank, Inc. under programs of the federal government for the year ended June 30, 2025. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards ("Uniform Guidance"). Because the schedule presents only a selected portion of the operations of Second Harvest Community Food Bank, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Second Harvest Community Food Bank, Inc.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the 0MB Circular A-122, Cost Principles for Non-profit Organizations, or the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Second Harvest Community Food Bank, Inc. has elected not to use the 10- percent de minimis indirect cost rate allowed under the Uniform Guidance. Donated food from the Missouri and Kansas TEFAP was valued at rates provided by the States. Other donated food was valued utilizing rates specifically provided by Feeding America. For the year ended June 30, 2025, contributed food was valued at $1.90 per pound on the schedule of expenditures of federal awards. See Note 2 of the accompanying financial statements for the determined value of contributed food per pound for reporting within those statements.

Finding Details

Finding 2025-002
Overhead costs and payroll are not appropriately allocated amongst the activities of Second Harvest. Instead, costs such as utilities, phone, lawn service, repairs and maintenance are 100% allocated to TEFAP.
Finding 2025-004
Expenditures reported on the SEFA for meal reimbursement programs, including Summer Food Service Program (SFSP) and Child & Adult Food Care Program (CACFP), are less than the federal funding received as the Organization does not track and allocate expenditures in sufficient detail to identify program specific costs. The Organization asserts that expenditures are sufficient to excess the funding received, but documentation to support this assertion is not available.
Finding 2025-003
Second Harvest considers procurement procedures for routine vendors based on individual invoices, rather than based on total contract expenditures. As such, not all vendors were evaluated in accordance with Second Harvest’s procurement policy.