FAC Explorer

Audit 410201

FY End
2025-12-31
Total Expended
$14.91M
Findings
1
Programs
9
Organization: Feedmore Western New York, Inc. and Related Entity (NY)
Year: 2025 Accepted: 2026-09-01
Auditor: WITHUMSMITH+BROWN PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1228568 2025-002 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
10.569 EMERGENCY FOOD ASSISTANCE PROGRAM (FOOD COMMODITIES) $5.33M Yes 0
14.251 ECONOMIC DEVELOPMENT INITIATIVE, COMMUNITY PROJECT FUNDING, AND MISCELLANEOUS GRANTS $5.00M Yes 1
10.182 PANDEMIC RELIEF ACTIVITIES: LOCAL FOOD PURCHASE AGREEMENTS WITH STATES, TRIBES, AND LOCAL GOVERNMENTS $1.48M Yes 0
10.568 EMERGENCY FOOD ASSISTANCE PROGRAM (ADMINISTRATIVE COSTS) $803,897 Yes 0
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $373,393 Yes 0
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $249,253 Yes 0
93.667 SOCIAL SERVICES BLOCK GRANT $70,000 Yes 0
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $69,329 Yes 0
10.187 THE EMERGENCY FOOD ASSISTANCE PROGRAM (TEFAP) COMMODITY CREDIT CORPORATION ELIGIBLE RECIPIENT FUNDS $8,620 Yes 0

Contacts

Name Title Type
KR5RLMJTYK96 Heidi Cheston Auditee
7168222005 Michelle Sullivan Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal grant activity for all programs of FeedMore Western New York, Inc. and Related Entities under programs of the federal government for the year ended December 31, 2025. The information in the 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 the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
During the year ended December 31, 2025, the Organization executed grant agreements with the U.S. Department of Housing and Urban Development (HUD) Economic Development Initiative program (Assistance Listing 14.251), and accordingly recognized expenditures under this grant. The grants included retroactive periods of performance which authorized the Organization to include qualifying expenditures from prior to the award date during the year ended December 31, 2024. As the Organization did not have an enforceable right to reimbursement, and the funding was considered conditional until execution of the agreement, consistent with 2 CFR 200, the Organization has recognized all eligible expenditures during the year ended December 31, 2025.

Finding Details

Finding 2025-002
Criteria Title 2 CFR §200.318(a), requires a non-Federal entity to maintain and use documented procurement procedures that conform to the procurement standards contained in 2 CFR §§200.317 through 200.327. Condition The Organization did not maintain documented procurement procedures that incorporated the procurement standards required by Uniform Guidance. During the year ended December 31, 2025, HUD funds were used to reimburse costs associated with a mixed-finance capital construction project. The general contractor for the project was selected prior to the commitment of HUD funding for the project. The grant agreement disclosed a contractor was already selected Cause Management had not previously administered federal funding for a capital construction project subject to Uniform Guidance procurement standards and accordingly had not developed formal written procurement procedures conforming to 2 CFR §§200.317 through 200.327. In addition, the general contractor was selected prior to the commitment of HUD funding to the project. Effect The absence of documented procurement procedures increases the risk that procurements funded in whole or in part with federal awards may not comply with applicable federal procurement requirements. This condition represents a significant deficiency in internal control over compliance and noncompliance with the Procurement and Suspension and Debarment compliance requirement. Questioned Costs None ($0). Context This finding relates to the Economic Development Initiative major program (ALN 14.251). This is the first year the program was audited as a major program and therefore is not a repeat finding. Recommendations We recommend the Organization develop, formally adopt, and implement written procurement procedures that conform to the requirements of 2 CFR §§200.317 through 200.327 and apply those procedures to all procurement activity funded in whole or in part by federal awards. Views of Responsible Officials Management agrees with the finding and will develop and implement written procurement procedures consistent with Uniform Guidance requirements.