J M SMUCKER Co 10-Q

Item 4. Controls and Procedures. Evaluation of Disclosure Controls and Procedures. Management, including the principal executive officer and principal financial officer, evaluated the effectiveness of our disclosure controls and procedures (as defined in Rule 13a-15(e) or 15d-15(e) under the Securities Exchange Act of 1934, as amended (the “Exchange Act”)) as of October 31, 2020 (the “Evaluation Date”). Based on that evaluation, the principal executive officer and principal financial officer have concluded that, as of the Evaluation Date, our disclosure controls and procedures were effective in ensuring that information required to be disclosed in reports that we file or submit under the Exchange Act is (1) recorded, processed, summarized, and reported within the time periods specified in SEC rules and forms, and (2) accumulated and communicated to management, including the chief executive officer and chief financial officer, as appropriate, to allow timely decisions regarding required disclosure. Changes in Internal Controls, During the quarter ended October 31, 2020, we began using a new integrated software solution to create and manage purchase orders for indirect materials, as well as process invoices. As a result of the implementation, new controls and procedures were executed during the quarter. Other than the items discussed above, there have been no changes in our internal control over financial reporting during the three months ended October 31, 2020, that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting. 29 Table of Contents PART II. OTHER INFORMATION Item 1. Legal Proceedings. Information required for Part II, Item 1 is incorporated by reference to the discussion in Note 14: Contingencies in Part I, Item 1 in this Quarterly Report on Form 10-Q.