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.