Audit 28950

Finding Number: 2022-001 Repeat Finding: No Program Name: Child and Adult Care Food Program (CACFP) Assistance Listing Number: 10.558 Federal Agency: U.S. Department of Agriculture Federal Award No.: 7AZ300AZ3 Pass-Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Meal Counts and Provider Documentation CRITERIA According to the CACFP Child Care Home Compliance Manual, Section 5.2 the Sponsor should review the meal counts reported on the monthly meal count summaries to ensure that meal counts are accurate. The Sponsor should also ensure that administrative expenses reported agree to the supporting documentation. CONDITION Meal/snack counts and monthly administrative labor costs reported on the sponsor?s reimbursement claim did not always agree with all supporting documentation. CAUSE The condition was caused by clerical error as the majority of reports from providers are handwritten in nature. EFFECT Meal/snack counts and administrative expense errors were not caught during the review process. Federal and State of Arizona requirements were not always met. CONTEXT For four of 25 providers' meal count summaries reviewed, the number of meals and snacks reported on the meal count summaries did not agree to the supporting documentation. Afternoon snacks were under reported by 2, or ($1.65). Lunch was over reported by 20, or $58.80. Supper was over reported by 3, or $8.82. In addition, administrative labor costs reported on the September 2022 Sponsor claim did not agree to the supporting documentation by $50. The sample was statistically valid. RECOMMENDATION The Organization should follow federal and the State of Arizona requirements to ensure the amounts reported for meals/snacks and administrative costs are correct. To ensure guidelines are met, the Sponsor should review provider meal counts and Meals Served Report totals for accuracy. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.

Finding Number: 2022-001 Repeat Finding: No Program Name: Child and Adult Care Food Program (CACFP) Assistance Listing Number: 10.558 Federal Agency: U.S. Department of Agriculture Federal Award No.: 7AZ300AZ3 Pass-Through Agency: Arizona Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Meal Counts and Provider Documentation CRITERIA According to the CACFP Child Care Home Compliance Manual, Section 5.2 the Sponsor should review the meal counts reported on the monthly meal count summaries to ensure that meal counts are accurate. The Sponsor should also ensure that administrative expenses reported agree to the supporting documentation. CONDITION Meal/snack counts and monthly administrative labor costs reported on the sponsor?s reimbursement claim did not always agree with all supporting documentation. CAUSE The condition was caused by clerical error as the majority of reports from providers are handwritten in nature. EFFECT Meal/snack counts and administrative expense errors were not caught during the review process. Federal and State of Arizona requirements were not always met. CONTEXT For four of 25 providers' meal count summaries reviewed, the number of meals and snacks reported on the meal count summaries did not agree to the supporting documentation. Afternoon snacks were under reported by 2, or ($1.65). Lunch was over reported by 20, or $58.80. Supper was over reported by 3, or $8.82. In addition, administrative labor costs reported on the September 2022 Sponsor claim did not agree to the supporting documentation by $50. The sample was statistically valid. RECOMMENDATION The Organization should follow federal and the State of Arizona requirements to ensure the amounts reported for meals/snacks and administrative costs are correct. To ensure guidelines are met, the Sponsor should review provider meal counts and Meals Served Report totals for accuracy. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.