Audit 29458

FY End

2022-09-30

Total Expended

$2.13M

Findings

2

Programs

1

Organization: Oxnard Pathway to Educated Nutrition INC (CA)

Year: 2022 Accepted: 2023-06-29

Auditor: Smith Marion & CO

Organization Exclusion Status:

Checking exclusion status...

ID	Ref	Severity	Repeat	Requirement
32932	2022-001	Significant Deficiency	-	C
609374	2022-001	Significant Deficiency	-	C

ALN	Program	Spent	Major	Findings
10.558	Child and Adult Care Food Program	$2.13M	Yes	1

Contacts

Name	Title	Type
CQK7BTWCKFX6	Angelita Barron	Auditee
8056422720	Kendra Dockham	Auditor
No contacts on file

Notes to SEFA

Accounting Policies: NOTE 1 BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal and state awards (the Schedule) includes the federal and state grant activity of Oxnard-Pathway to Educated Nutrition, Inc., for the year ended September 30, 2022, and is presented on the accrual basis of accounting. The information in this 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). Because the Schedule presents only a selected portion of the operations of Oxnard-Pathway to Educated Nutrition, Inc., it is not intended to and does not present the financial position, change in net assets, or cash flows of Oxnard-Pathway to Educated Nutrition, Inc.NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESThe expenditures included in the accompanying schedule were reported on a regulatory basis in accordance with U.S. Department of Health and Human Services and U.S. Department of Agriculture. Expenditures are recognized in the accounting period in which the related liability is incurred. Expenditures reported included any property or equipment acquisitions incurred under the federal program De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001

2022-001 CACFP ? Cash Management ? Significant Deficiency Criteria: Day Care Home Sponsors are required by Nutrition Services Division Management Bulletin No. NSD-CACFP-05-2007 to make adequate attempts to locate a provider when a check is issued to a provider and is outstanding more than nine months. Condition: Provider checks are outstanding more than nine months without being reissued. Questioned Costs: None. Effect: Provider payments are not being received in a timely manner. Context: We reviewed the outstanding checks for the 2021-2020 fiscal year. At year end there were nine outstanding checks identified, issued between October 2020 through December 2021, that had not cleared the bank. Cause: The Sponsor agency did not monitor outstanding items and follow up with providers. Views of Responsible Officials: Management agrees with the finding.

Finding 2022-001

2022-001 CACFP ? Cash Management ? Significant Deficiency Criteria: Day Care Home Sponsors are required by Nutrition Services Division Management Bulletin No. NSD-CACFP-05-2007 to make adequate attempts to locate a provider when a check is issued to a provider and is outstanding more than nine months. Condition: Provider checks are outstanding more than nine months without being reissued. Questioned Costs: None. Effect: Provider payments are not being received in a timely manner. Context: We reviewed the outstanding checks for the 2021-2020 fiscal year. At year end there were nine outstanding checks identified, issued between October 2020 through December 2021, that had not cleared the bank. Cause: The Sponsor agency did not monitor outstanding items and follow up with providers. Views of Responsible Officials: Management agrees with the finding.