FAC Explorer

Finding 34814 (2022-003)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-09-26
Audit: 33833
Organization: Brighter Bites (TX)
Auditor: Blazek & Vetterling

AI Summary

  • Core Issue: Brighter Bites did not include three federal awards totaling about $100,000 in their Schedule of Expenditures of Federal Awards (SEFA).
  • Impacted Requirements: This oversight violates Uniform Guidance reporting requirements, which mandate accurate reporting of all federal awards.
  • Recommended Follow-Up: Establish procedures to ensure all new contracts are communicated to the accounting department for proper SEFA inclusion.

Finding Text

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.

Corrective Action Plan

Finding #2022-003 ? Significant Deficiency Condition and context: Brighter Bites? SEFA did not include three federal awards totaling approximately $100,000. Recommendation: Brighter Bites should develop procedures when executing new contracts to review compliance requirements and terms with all affected departments. Planned corrective action: Brighter Bites will implement routine meetings to discuss new contracts or grants to ensure that they are correctly presented in the schedule of expenditures of federal awards or the schedule of expenditures of state awards, if applicable. Responsible officer: Gouri Kulkarni and Rich Dachman Estimated completion date: September 30, 2023

Categories

Reporting

Other Findings in this Audit

  • 34813 2022-002
    Significant Deficiency
  • 34815 2022-002
    Significant Deficiency
  • 34816 2022-003
    Significant Deficiency
  • 34817 2022-002
    Significant Deficiency
  • 34818 2022-003
    Significant Deficiency
  • 611255 2022-002
    Significant Deficiency
  • 611256 2022-003
    Significant Deficiency
  • 611257 2022-002
    Significant Deficiency
  • 611258 2022-003
    Significant Deficiency
  • 611259 2022-002
    Significant Deficiency
  • 611260 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $479,114
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $69,898
10.181 Ams - Pandemic Response and Safety Grants Program/ Ams - Farmworker and Meatpacking Worker Relief Grant Program $20,000
21.019 Coronavirus Relief Fund $10,500