United States Department of Health and Human Services Federal Assistance Listing Number 93.498 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Criteria or specific requirement: Activities Allowed/Unallowed and Cost Principles (Pub. L. No. 116- 136, 134 Stat. 563 and Pub. L. No. 116-139, 134 Stat. 622 and 623) and Reporting (45 CFR 75.342) The Organization is able to utilize funds to prevent, prepare for, and respond to coronavirus and COVID-19, domestically or internationally, for necessary expenses to reimburse, through grants or other mechanisms, eligible health care providers for health care related expenses or lost revenues that are attributable to coronavirus. The Organization is also required to prepare and submit period two and three provider relief fund reports to the U.S. Department of Health and Human Services (HHS). The reports are to be prepared using accurate financial information and submitted by the deadline established. Condition: The Organization incorrectly calculated and reported "Total Revenue/Net Charges from Patient Care" for period 2 and 3 reporting within the HHS PRF portal. Questioned Costs: None Context: The Organization reported $2,528,635.80 of "Total Revenue/Net Charges from Patient Care (2020 Actuals)" but should have reported $2,453,834. Additionally, the Organization reported $3,553,832.38 of "Total Revenue/Net Charges from Patient Care (2021 Actuals)" but should have reported $3,430,129.50. Effect: Quarterly lost revenues were improperly calculated and reported in the PRF portal. Cause: The Organization?s internal controls were not adequate to detect errors in calculating and reporting lost revenue. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend implementing controls to ensure amounts reported are accurate, complete and reviewed. Views of Responsible Officials and Planned Corrective Actions: Management concurs with finding and in future will get clarification from FORVIS regarding this type reporting to make sure it is done correctly.
United States Department of Agriculture Federal Assistance Listing Number 10.558 Child and Adult Care Food Program Criteria or specific requirement: Eligibility (7 CFR 226) Employees of the Organization did not receive the proper training on program eligibility per the Organization's policy. Condition: Employees of the Organization did not receive the proper eligibility training under the Organization's policy. Questioned Costs: None Context: A sample of 2 employees was tested out of a total population of 11 employees. The sampling methodology is not and is not intended to be statistically valid. One employee did not receive the required program training. Effect: Incorrect classification of eligibility for meals served could be assigned to an individual. Cause: The Organization's internal controls were not adequate to ensure employees received the proper program training. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend implementing policies and procedures to ensure employees receive the proper program training to determine proper eligibility. Views of Responsible Officials and Planned Corrective Actions: Management concurs with findings and plans to implement the recommendations above. Starting in July 2023, the SADCCF Training Department will schedule Mandatory New hire and Refresher Trainings and document completion with a certificate, sign in sheet and agenda detailing the material covered during the training. The Training Department along with HR will also add USDA as a required training in the training database for each employee working for SADCCF's children and adult programs. This will enable HR to print a list by employee of needed trainings and this list will be reviewed quarterly to make sure all employees required to have the USDA training have received it.
United States Department of Agriculture Federal Assistance Listing Number 10.558 Child and Adult Care Food Program Criteria or specific requirement: Eligibility (7 CFR 226) The Organization receives higher federal cash reimbursement for all meals served to children and adults who meet Income Eligibility Criteria for meals served free or at a reduced price. Condition: Individuals were incorrectly categorized. Questioned Costs: None Context: A sample of 36 individuals were tested out of the total population of 236 individuals. The sampling methodology used is not and is not intended to be statistically valid. Two individuals were not classified correctly between free or reduced. Effect: Incorrect reimbursements were provided to the Organization. Cause: The Organization did not have proper oversight to ensure eligibility classifications were accurately determined. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend implementing policies and procedures to ensure eligibility follows the guidelines as set by the United States Department of Agriculture. Views of Responsible Officials and Planned Corrective Actions: Management concurs with findings and plans to implement the recommendations above. Starting in July 2023, SADCCF's Quality Assurance will conduct a review of every eligibility form completed during the year to ensure that it was completed correctly. The form will then be traced to the USDA attendance sheet to make sure that the status (free, reduced or paid) is recorded correctly on the sheet to ensure that the billing for each child is correct.
United States Department of Agriculture Federal Assistance Listing Number 10.558 Child and Adult Care Food Program Criteria or specific requirement: Procurement and Suspension and Debarment (2 CFR 200.214, 2 CFR 200.318) Non-Federal entities are subject to the non-procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. The regulations in 2 CFR part 180 restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. The non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. Condition: Procurement records were not maintained and the Organization's procurement policy was not in compliance with Uniform Guidance. Questioned Costs: None Context: A sample of one vendor was tested out of the total population of 10 vendors. Procurement procedures were not completed for the one vendor. The sampling methodology used is not and is not intended to be statistically valid. Effect: Purchases of goods or services were made that may not have been obtained in the most effective manner or in compliance with Uniform Guidance. Cause: The Organization did not have proper oversight to ensure procurement procedures were completed. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend implementing procurement policies that comply with the Uniform Guidance and procedures to ensure procurement requirements as required by grantors are being met. Views of Responsible Officials and Planned Corrective Actions: Management concurs with findings and plans to implement the recommendations above. Starting in August 2023, SADCCF will notify potential bidders of the opportunity to bid on the USDA meal program by radio announcement.
United States Department of Health and Human Services Federal Assistance Listing Number 93.498 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Criteria or specific requirement: Activities Allowed/Unallowed and Cost Principles (Pub. L. No. 116- 136, 134 Stat. 563 and Pub. L. No. 116-139, 134 Stat. 622 and 623) and Reporting (45 CFR 75.342) The Organization is able to utilize funds to prevent, prepare for, and respond to coronavirus and COVID-19, domestically or internationally, for necessary expenses to reimburse, through grants or other mechanisms, eligible health care providers for health care related expenses or lost revenues that are attributable to coronavirus. The Organization is also required to prepare and submit period two and three provider relief fund reports to the U.S. Department of Health and Human Services (HHS). The reports are to be prepared using accurate financial information and submitted by the deadline established. Condition: The Organization incorrectly calculated and reported "Total Revenue/Net Charges from Patient Care" for period 2 and 3 reporting within the HHS PRF portal. Questioned Costs: None Context: The Organization reported $2,528,635.80 of "Total Revenue/Net Charges from Patient Care (2020 Actuals)" but should have reported $2,453,834. Additionally, the Organization reported $3,553,832.38 of "Total Revenue/Net Charges from Patient Care (2021 Actuals)" but should have reported $3,430,129.50. Effect: Quarterly lost revenues were improperly calculated and reported in the PRF portal. Cause: The Organization?s internal controls were not adequate to detect errors in calculating and reporting lost revenue. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend implementing controls to ensure amounts reported are accurate, complete and reviewed. Views of Responsible Officials and Planned Corrective Actions: Management concurs with finding and in future will get clarification from FORVIS regarding this type reporting to make sure it is done correctly.
United States Department of Agriculture Federal Assistance Listing Number 10.558 Child and Adult Care Food Program Criteria or specific requirement: Eligibility (7 CFR 226) Employees of the Organization did not receive the proper training on program eligibility per the Organization's policy. Condition: Employees of the Organization did not receive the proper eligibility training under the Organization's policy. Questioned Costs: None Context: A sample of 2 employees was tested out of a total population of 11 employees. The sampling methodology is not and is not intended to be statistically valid. One employee did not receive the required program training. Effect: Incorrect classification of eligibility for meals served could be assigned to an individual. Cause: The Organization's internal controls were not adequate to ensure employees received the proper program training. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend implementing policies and procedures to ensure employees receive the proper program training to determine proper eligibility. Views of Responsible Officials and Planned Corrective Actions: Management concurs with findings and plans to implement the recommendations above. Starting in July 2023, the SADCCF Training Department will schedule Mandatory New hire and Refresher Trainings and document completion with a certificate, sign in sheet and agenda detailing the material covered during the training. The Training Department along with HR will also add USDA as a required training in the training database for each employee working for SADCCF's children and adult programs. This will enable HR to print a list by employee of needed trainings and this list will be reviewed quarterly to make sure all employees required to have the USDA training have received it.
United States Department of Agriculture Federal Assistance Listing Number 10.558 Child and Adult Care Food Program Criteria or specific requirement: Eligibility (7 CFR 226) The Organization receives higher federal cash reimbursement for all meals served to children and adults who meet Income Eligibility Criteria for meals served free or at a reduced price. Condition: Individuals were incorrectly categorized. Questioned Costs: None Context: A sample of 36 individuals were tested out of the total population of 236 individuals. The sampling methodology used is not and is not intended to be statistically valid. Two individuals were not classified correctly between free or reduced. Effect: Incorrect reimbursements were provided to the Organization. Cause: The Organization did not have proper oversight to ensure eligibility classifications were accurately determined. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend implementing policies and procedures to ensure eligibility follows the guidelines as set by the United States Department of Agriculture. Views of Responsible Officials and Planned Corrective Actions: Management concurs with findings and plans to implement the recommendations above. Starting in July 2023, SADCCF's Quality Assurance will conduct a review of every eligibility form completed during the year to ensure that it was completed correctly. The form will then be traced to the USDA attendance sheet to make sure that the status (free, reduced or paid) is recorded correctly on the sheet to ensure that the billing for each child is correct.
United States Department of Agriculture Federal Assistance Listing Number 10.558 Child and Adult Care Food Program Criteria or specific requirement: Procurement and Suspension and Debarment (2 CFR 200.214, 2 CFR 200.318) Non-Federal entities are subject to the non-procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. The regulations in 2 CFR part 180 restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. The non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. Condition: Procurement records were not maintained and the Organization's procurement policy was not in compliance with Uniform Guidance. Questioned Costs: None Context: A sample of one vendor was tested out of the total population of 10 vendors. Procurement procedures were not completed for the one vendor. The sampling methodology used is not and is not intended to be statistically valid. Effect: Purchases of goods or services were made that may not have been obtained in the most effective manner or in compliance with Uniform Guidance. Cause: The Organization did not have proper oversight to ensure procurement procedures were completed. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend implementing procurement policies that comply with the Uniform Guidance and procedures to ensure procurement requirements as required by grantors are being met. Views of Responsible Officials and Planned Corrective Actions: Management concurs with findings and plans to implement the recommendations above. Starting in August 2023, SADCCF will notify potential bidders of the opportunity to bid on the USDA meal program by radio announcement.