FAC Explorer

Audit 320118

FY End
2023-12-31
Total Expended
$756,450
Findings
8
Programs
2
Organization: With Helping Hands Serving Nutritious Meals (TX)
Year: 2023 Accepted: 2024-09-19
Auditor: Norton Collar Lund Lilly PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
497376 2023-001 Significant Deficiency - L
497377 2023-002 Significant Deficiency - L
497378 2023-003 Significant Deficiency - N
497379 2023-004 Significant Deficiency - N
1073818 2023-001 Significant Deficiency - L
1073819 2023-002 Significant Deficiency - L
1073820 2023-003 Significant Deficiency - N
1073821 2023-004 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
10.558 Child and Adult Care Food Program $578,493 Yes 0
10.559 Summer Food Service Program for Children $177,957 Yes 4

Contacts

Name Title Type
WEMKWZSAEMH2 Jamie Williams Auditee
8325151023 Jon Lund Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Revenues and expenditures reported on the Schedule are reported on the accrual basis of accounting. Such revenues and 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. De Minimis Rate Used: N Rate Explanation: Helping Hands has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of federal awards (the “Schedule”) includes federal grant activity of With Helping Hands (Helping Hands) under programs of the federal government for the year December 31, 2023. 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 operation of Helping Hands, it is not intended to and does not present the financial position, changes in net assets or cash flows of Helping Hands.
Title: COMMITMENT AND CONTINGENCIES Accounting Policies: Revenues and expenditures reported on the Schedule are reported on the accrual basis of accounting. Such revenues and 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. De Minimis Rate Used: N Rate Explanation: Helping Hands has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Federal grants received by the Helping Hands are subject to review and audit by grantor agencies. Helping Hands' management believes that the results of such audits will not have a material effect on the Schedule.
Title: PASS-THROUGH Accounting Policies: Revenues and expenditures reported on the Schedule are reported on the accrual basis of accounting. Such revenues and 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. De Minimis Rate Used: N Rate Explanation: Helping Hands has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. There were no awards passed through to subrecipients for the year ended December 31, 2023.

Finding Details

Finding 2023-001
Finding No. 2023-001: Significant Deficiency - Compliance with $203 daily meal count records not being accurately completed Grantor: U.S. Department of Agriculture Pass-through: Texas Department of Agriculture Grant: Summer Food Service Program CFDA Number: 10.559 Compliance Requirement: Reporting Condition: During the Texas Department of Agriculture (TDA) audit in January 2024, TDA noted that staff at one site they tested did not properly record meals at the point of service. Criteria: In compliance with SFSP Monitor's Guide, SFSP Administrative Guidance for Sponsors, TDA SFSP Supplemental Handbook,and 7 CFR 225.15(c), meal counts should be recorded at the point of service. Cause: The center did not record first meals served at the point of service but meals were still served to participants Effect: Failure of the center to properly record meals at point of service caused a disallowance of 41 meals. Recommendation: TDA recommends With Helping Hands to provide a detailed explanation of the circumstances that caused the noncompliance; develop and implement a process and procedure to ensure proper recording of meals at point of service and update policies and procedures to ensure meal count records are properly recorded at point of service. Views of Responsible Officials and Planned Corrective Actions: With Helping Hands has implemented policies to ensure all information is captured at point of service. These policies have been provided to all centers. On February 14, 2024, TDA reviewed the Corrective Action Plan provided by With Helping Hands and has concluded its review.
Finding 2023-002
Finding No. 2023-002: Significant Deficiency - Compliance with accurate records of meal preparation and ordering Grantor: U.S. Department of Agriculture Pass-through: Texas Department of Agriculture Grant: Summer Food Service Program CFDA Number: 10.559 Compliance Requirement: Reporting Condition: During the Texas Department of Agriculture (TDA) audit in January 2024, TDA noted that a site they tested did not maintain accurate meal preparation records. Criteria: In compliance with SFSP Administrative Guidance for Sponsors, meal preparation records should be accurately maintaied to ensure proper portions are being served to each participant. Cause: The center did not accurately record the amount of meal preparation items utilized that corresponded with the proper serving sizes for the number of participants they claimed to have fed. Effect: Failure of the center to properly ensure the meal preparation records were adequately maintained caused 40 partificpants receive incorrect portion sizes. Recommendation: TDA recommends With Helping Hands to provide a detailed explanation of the circumstances that caused the noncompliance and to develop and implement processes and procedures ensuring the proper recording of meal prepping materials and that each participant receives the proper serving size. Views of Responsible Officials and Planned Corrective Actions: With Helping Hands has implemented policies to ensure all meal prepping information is accurately recorded and each particpant is receiving the proper serving size. These policies have been provided to all centers. On February 14, 2024, TDA reviewed the Corrective Action Plan provided by With Helping Hands and has concluded its review.
Finding 2023-003
Finding No. 2023-003: Significant Deficiency - Compliance with resource management Grantor: U.S. Department of Agriculture Pass-through: Texas Department of Agriculture Grant: Summer Food Service Program CFDA Number: 10.559 Compliance Requirement: Special Tests and Provisions Condition: During the Texas Department of Agriculture (TDA) audit in January 2024, TDA noted that at the site tested no documentation was provided to prove all of their operational site staff were priorly trained. Criteria: In compliance with Citation 225.15(d)(1), all staff should be SFSP trained prior to assuming SFSP duties. Cause: The center did not ensure all of their site staff was properly trained before assuming SFSP duties. Effect: Failure of the center to properly ensure staff members are properly trained caused their resource management requirements to not be met. Recommendation: TDA recommends With Helping Hands to provide a detailed explanation of the circumstances that caused the noncompliance and to develop and implement processes and procedures to ensure all staff operating the SFSP receive training before conducting SFSP duties. Views of Responsible Officials and Planned Corrective Actions: With Helping Hands has implemented policies to ensure that all staff memebers are properly trained prior to performing any duties. These policies have been provided to all centers. On February 14, 2024, TDA reviewed the Corrective Action Plan provided by With Helping Hands and has concluded its review.
Finding 2023-004
Finding No. 2023-004: Significant Deficiency - Compliance with monitoring Grantor: U.S. Department of Agriculture Pass-through: Texas Department of Agriculture Grant: Summer Food Service Program CFDA Number: 10.559 Compliance Requirement: Special Tests and Provisions Condition: During the Texas Department of Agriculture (TDA) audit in January 2024, TDA noted that With Helping Hands did not ensure all monitoring forms are accurately and fully completed. Criteria: In compliance with Sponsor Monitor's Guide, and Administrative Guidance for Sponsors, the sponsor is responsible for the proper monitoring of centers, performing of reviews, and filling out of any forms. Cause: During the monitoring of the centers, the monitor did not fully or accurately complete the monitoring forms required. Effect: Failure of the monitor to fully or accurately complete the monitoring forms caused required information to be left unanswered or inaccurately completed. Recommendation: TDA recommends With Helping Hands to provide a detailed explanation of the circumstances around the monitored visits; develop and implement processes and procedures to ensure all questions on the monitoring forms are reviewed and answered; and a process to ensure that monitors return reports frequently as the reviews are being conducted. Views of Responsible Officials and Planned Corrective Actions: With Helping Hands has implemented policies to ensure all monitoring forms are completed fully and accurately. With Helping Hands has also conducted a review with staff for all monitoring policies and procedures on February 1, 2024 to address these issues. These policies have been provided to all monitors. On February 14, 2024, TDA reviewed the Corrective Action Plan provided by With Helping Hands and has concluded its review.
Finding 2023-001
Finding No. 2023-001: Significant Deficiency - Compliance with $203 daily meal count records not being accurately completed Grantor: U.S. Department of Agriculture Pass-through: Texas Department of Agriculture Grant: Summer Food Service Program CFDA Number: 10.559 Compliance Requirement: Reporting Condition: During the Texas Department of Agriculture (TDA) audit in January 2024, TDA noted that staff at one site they tested did not properly record meals at the point of service. Criteria: In compliance with SFSP Monitor's Guide, SFSP Administrative Guidance for Sponsors, TDA SFSP Supplemental Handbook,and 7 CFR 225.15(c), meal counts should be recorded at the point of service. Cause: The center did not record first meals served at the point of service but meals were still served to participants Effect: Failure of the center to properly record meals at point of service caused a disallowance of 41 meals. Recommendation: TDA recommends With Helping Hands to provide a detailed explanation of the circumstances that caused the noncompliance; develop and implement a process and procedure to ensure proper recording of meals at point of service and update policies and procedures to ensure meal count records are properly recorded at point of service. Views of Responsible Officials and Planned Corrective Actions: With Helping Hands has implemented policies to ensure all information is captured at point of service. These policies have been provided to all centers. On February 14, 2024, TDA reviewed the Corrective Action Plan provided by With Helping Hands and has concluded its review.
Finding 2023-002
Finding No. 2023-002: Significant Deficiency - Compliance with accurate records of meal preparation and ordering Grantor: U.S. Department of Agriculture Pass-through: Texas Department of Agriculture Grant: Summer Food Service Program CFDA Number: 10.559 Compliance Requirement: Reporting Condition: During the Texas Department of Agriculture (TDA) audit in January 2024, TDA noted that a site they tested did not maintain accurate meal preparation records. Criteria: In compliance with SFSP Administrative Guidance for Sponsors, meal preparation records should be accurately maintaied to ensure proper portions are being served to each participant. Cause: The center did not accurately record the amount of meal preparation items utilized that corresponded with the proper serving sizes for the number of participants they claimed to have fed. Effect: Failure of the center to properly ensure the meal preparation records were adequately maintained caused 40 partificpants receive incorrect portion sizes. Recommendation: TDA recommends With Helping Hands to provide a detailed explanation of the circumstances that caused the noncompliance and to develop and implement processes and procedures ensuring the proper recording of meal prepping materials and that each participant receives the proper serving size. Views of Responsible Officials and Planned Corrective Actions: With Helping Hands has implemented policies to ensure all meal prepping information is accurately recorded and each particpant is receiving the proper serving size. These policies have been provided to all centers. On February 14, 2024, TDA reviewed the Corrective Action Plan provided by With Helping Hands and has concluded its review.
Finding 2023-003
Finding No. 2023-003: Significant Deficiency - Compliance with resource management Grantor: U.S. Department of Agriculture Pass-through: Texas Department of Agriculture Grant: Summer Food Service Program CFDA Number: 10.559 Compliance Requirement: Special Tests and Provisions Condition: During the Texas Department of Agriculture (TDA) audit in January 2024, TDA noted that at the site tested no documentation was provided to prove all of their operational site staff were priorly trained. Criteria: In compliance with Citation 225.15(d)(1), all staff should be SFSP trained prior to assuming SFSP duties. Cause: The center did not ensure all of their site staff was properly trained before assuming SFSP duties. Effect: Failure of the center to properly ensure staff members are properly trained caused their resource management requirements to not be met. Recommendation: TDA recommends With Helping Hands to provide a detailed explanation of the circumstances that caused the noncompliance and to develop and implement processes and procedures to ensure all staff operating the SFSP receive training before conducting SFSP duties. Views of Responsible Officials and Planned Corrective Actions: With Helping Hands has implemented policies to ensure that all staff memebers are properly trained prior to performing any duties. These policies have been provided to all centers. On February 14, 2024, TDA reviewed the Corrective Action Plan provided by With Helping Hands and has concluded its review.
Finding 2023-004
Finding No. 2023-004: Significant Deficiency - Compliance with monitoring Grantor: U.S. Department of Agriculture Pass-through: Texas Department of Agriculture Grant: Summer Food Service Program CFDA Number: 10.559 Compliance Requirement: Special Tests and Provisions Condition: During the Texas Department of Agriculture (TDA) audit in January 2024, TDA noted that With Helping Hands did not ensure all monitoring forms are accurately and fully completed. Criteria: In compliance with Sponsor Monitor's Guide, and Administrative Guidance for Sponsors, the sponsor is responsible for the proper monitoring of centers, performing of reviews, and filling out of any forms. Cause: During the monitoring of the centers, the monitor did not fully or accurately complete the monitoring forms required. Effect: Failure of the monitor to fully or accurately complete the monitoring forms caused required information to be left unanswered or inaccurately completed. Recommendation: TDA recommends With Helping Hands to provide a detailed explanation of the circumstances around the monitored visits; develop and implement processes and procedures to ensure all questions on the monitoring forms are reviewed and answered; and a process to ensure that monitors return reports frequently as the reviews are being conducted. Views of Responsible Officials and Planned Corrective Actions: With Helping Hands has implemented policies to ensure all monitoring forms are completed fully and accurately. With Helping Hands has also conducted a review with staff for all monitoring policies and procedures on February 1, 2024 to address these issues. These policies have been provided to all monitors. On February 14, 2024, TDA reviewed the Corrective Action Plan provided by With Helping Hands and has concluded its review.