FAC Explorer

Audit 28954

FY End
2022-09-30
Total Expended
$1.40M
Findings
2
Programs
1
Organization: Nutrition and Health Education Resources (AZ)
Year: 2022 Accepted: 2023-06-24
Auditor: Heinfeld Meech & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
33912 2022-001 Significant Deficiency Yes P
610354 2022-001 Significant Deficiency Yes P

Programs

ALN Program Spent Major Findings
10.558 Child and Adult Care Food Program $1.40M Yes 1

Contacts

Name Title Type
FYRGQFCB1BY5 Angela Hilton Auditee
4804918171 Brittney Williams, Cpa, Cgfm Auditor
No contacts on file

Notes to SEFA

Title: Assistance Listing Number Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal grant activity of Nutrition and Health Education Resources under the Child and Adult Care Food Program for the year ended September 30, 2022. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Any negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The program title and Assistance Listing number were obtained from the federal or pass-through grantor or through sam.gov.

Finding Details

Finding 2022-001
FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARD Finding Number: 2022-001 Repeat Finding: Yes, 2021-001 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 Organization should review the meal counts reported on the monthly meal count summaries to ensure that meal counts are accurate. CONDITION Meal/snack counts 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 count errors were not caught during the review process. Federal and State of Arizona requirements were not always met. CONTEXT For one of 30 providers' meal count summaries reviewed, the number of afternoon snacks reported on the meal count summaries did not agree to the supporting documentation. Afternoon snacks were over reported by 25, or $21.75. The sample was statistically valid. RECOMMENDATION The Organization should enhance internal review procedures to ensure provider meal counts and Meals Served Report are reported correctly. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding 2022-001
FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARD Finding Number: 2022-001 Repeat Finding: Yes, 2021-001 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 Organization should review the meal counts reported on the monthly meal count summaries to ensure that meal counts are accurate. CONDITION Meal/snack counts 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 count errors were not caught during the review process. Federal and State of Arizona requirements were not always met. CONTEXT For one of 30 providers' meal count summaries reviewed, the number of afternoon snacks reported on the meal count summaries did not agree to the supporting documentation. Afternoon snacks were over reported by 25, or $21.75. The sample was statistically valid. RECOMMENDATION The Organization should enhance internal review procedures to ensure provider meal counts and Meals Served Report are reported correctly. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.