Identification of federal programs
10.558 and 21.027 – Child and Adult Care Food Program (CACFP) and Child Care and Development Block Grant (ARPA)
Criteria or Specific Requirement
Per Part 6 of the Compliance Supplement, controls need to be designed such that they would prevent or detect potential noncompliance. Management should implement control activities through policies.
Condition
The Organization did not retain eligibility documentation for each site noting the control process.
Cause
In the last couple of years due to the Organization receiving significant federal funding, documentation and implementation of processes were still in process.
Effect or Potential Effect
Possibility of errors on the Schedule of Expenditures of Federal Awards.
Questioned Costs
None noted.
Context
The condition noted above was identified during the audit procedures related to Eligibility.
Identification as a Repeat Finding
Not a repeat finding.
Recommendation
The Organization should put in place a formal process to ensure the controls being implemented are documented.
Views of Responsible Officials:
Management agrees with the finding and observation.
Identification of federal programs
10.558 – Child and Adult Care Food Program (CACFP)
Criteria or Specific Requirement
Per Part 6 of the Compliance Supplement, controls need to be designed such that they would prevent or detect potential noncompliance. Management should implement control activities through policies.
Condition
The Organization could not provide support to evidence the number of supper meals or snacks distributed for certain sites throughout the year.
Cause
In the last couple of years due to the Organization receiving significant federal funding, documentation and implementation of processes were still in process.
Effect
Possibility of errors on the Schedule of Expenditures of Federal Awards.
Questioned Costs
None noted.
Context
The condition noted above was identified during the audit procedures related to Activities Allowed and Unallowed/Allowable Cost Principles/Reporting.
Identification as a Repeat Finding
Not a repeat finding.
Recommendation
The Organization should put in place a formal process to ensure the controls being implemented are documented.
Views of Responsible Officials:
Management agrees with the finding and observation.
Identification of federal programs
21.027/10.558 - American Rescue Plan Act (ARPA) and Child and Adult Care Food Program (CACFP)
Criteria or Specific Requirement
Per Part 6 of the Compliance Supplement, controls need to be designed such that they would prevent or detect potential noncompliance. Management should implement control activities through policies.
Condition
The Organization did not have adequate internal controls surrounding reception of food boxes, backpacks, supper meals, or snacks provided as some selections did not have supervisory review of support.
Cause
In the last couple of years due to the Organization receiving significant federal funding, documentation and implementation of processes were still in process.
Effect
Possibility of errors on the Schedule of Expenditures of Federal Awards.
Questioned Costs
None noted.
Context
The condition noted above was identified during the audit procedures related to Activities Allowed and Unallowed/Allowable Cost Principles/Reporting.
Identification as a Repeat Finding
Not a repeat finding.
Recommendation
The Organization should put in place a formal process to ensure the controls being implemented are documented.
Views of Responsible Officials
Management agrees with the finding and observation.
Identification of federal programs
10.558 - Child and Adult Care Food Program (CACFP)
Criteria or Specific Requirement
Per Part 6 of the Compliance Supplement, controls need to be designed such that they would prevent or detect potential noncompliance. Management should implement control activities through policies.
Condition
The Organization does not retain documentation of review of supper meals and snacks uploaded for reimbursement.
Cause
In the last couple of years due to the Organization receiving significant federal funding, documentation and implementation of processes were still in process.
Effect
Possibility of errors on the Schedule of Expenditures of Federal Awards.
Questioned Costs
None noted.
Context
The condition noted above was identified during the audit procedures related to Cash Management, Activities Allowed and Unallowed/Allowable Cost Principles/Reporting.
Identification as a Repeat Finding
Not a repeat finding.
Recommendation
The Organization should put in place a formal process to ensure the controls being implemented are documented.
Views of Responsible Officials
Management agrees with the finding and observation.
Identification of federal programs
10.558 and 21.027 – Child and Adult Care Food Program (CACFP) and Child Care and Development Block Grant (ARPA)
Criteria or Specific Requirement
Per Part 6 of the Compliance Supplement, controls need to be designed such that they would prevent or detect potential noncompliance. Management should implement control activities through policies.
Condition
The Organization did not retain eligibility documentation for each site noting the control process.
Cause
In the last couple of years due to the Organization receiving significant federal funding, documentation and implementation of processes were still in process.
Effect or Potential Effect
Possibility of errors on the Schedule of Expenditures of Federal Awards.
Questioned Costs
None noted.
Context
The condition noted above was identified during the audit procedures related to Eligibility.
Identification as a Repeat Finding
Not a repeat finding.
Recommendation
The Organization should put in place a formal process to ensure the controls being implemented are documented.
Views of Responsible Officials:
Management agrees with the finding and observation.
Identification of federal programs
21.027 - Child Care and Development Block Grant (ARPA)
Criteria or Specific Requirement
Per Part 6 of the Compliance Supplement, controls need to be designed such that they would prevent or detect potential noncompliance. Management should implement control activities through policies.
Condition
The Organization was unable to provide support for backpacks, or food pantry boxes provided for certain sites throughout the year.
Cause
In the last couple of years due to the Organization receiving significant federal funding, documentation and implementation of processes were still in process.
Effect
Possibility of errors on the Schedule of Expenditures of Federal Awards.
Questioned Costs
Questioned costs totaled approximately $52,000; comprised of approximately $9,000 of known questioned costs and approximately $43,000 of likely questioned costs.
Context
The condition noted above was identified during the audit procedures related to Activities Allowed and Unallowed/Allowable Cost Principles/Reporting.
Identification as a Repeat Finding
Not a repeat finding.
Recommendation
The Organization should put in place a formal process to ensure the controls being implemented are documented.
Views of Responsible Officials:
Management agrees with the finding and observation.
Identification of federal programs
21.027/10.558 - American Rescue Plan Act (ARPA) and Child and Adult Care Food Program (CACFP)
Criteria or Specific Requirement
Per Part 6 of the Compliance Supplement, controls need to be designed such that they would prevent or detect potential noncompliance. Management should implement control activities through policies.
Condition
The Organization did not have adequate internal controls surrounding reception of food boxes, backpacks, supper meals, or snacks provided as some selections did not have supervisory review of support.
Cause
In the last couple of years due to the Organization receiving significant federal funding, documentation and implementation of processes were still in process.
Effect
Possibility of errors on the Schedule of Expenditures of Federal Awards.
Questioned Costs
None noted.
Context
The condition noted above was identified during the audit procedures related to Activities Allowed and Unallowed/Allowable Cost Principles/Reporting.
Identification as a Repeat Finding
Not a repeat finding.
Recommendation
The Organization should put in place a formal process to ensure the controls being implemented are documented.
Views of Responsible Officials
Management agrees with the finding and observation.
Identification of federal programs
10.558 and 21.027 – Child and Adult Care Food Program (CACFP) and Child Care and Development Block Grant (ARPA)
Criteria or Specific Requirement
Per Part 6 of the Compliance Supplement, controls need to be designed such that they would prevent or detect potential noncompliance. Management should implement control activities through policies.
Condition
The Organization did not retain eligibility documentation for each site noting the control process.
Cause
In the last couple of years due to the Organization receiving significant federal funding, documentation and implementation of processes were still in process.
Effect or Potential Effect
Possibility of errors on the Schedule of Expenditures of Federal Awards.
Questioned Costs
None noted.
Context
The condition noted above was identified during the audit procedures related to Eligibility.
Identification as a Repeat Finding
Not a repeat finding.
Recommendation
The Organization should put in place a formal process to ensure the controls being implemented are documented.
Views of Responsible Officials:
Management agrees with the finding and observation.
Identification of federal programs
10.558 – Child and Adult Care Food Program (CACFP)
Criteria or Specific Requirement
Per Part 6 of the Compliance Supplement, controls need to be designed such that they would prevent or detect potential noncompliance. Management should implement control activities through policies.
Condition
The Organization could not provide support to evidence the number of supper meals or snacks distributed for certain sites throughout the year.
Cause
In the last couple of years due to the Organization receiving significant federal funding, documentation and implementation of processes were still in process.
Effect
Possibility of errors on the Schedule of Expenditures of Federal Awards.
Questioned Costs
None noted.
Context
The condition noted above was identified during the audit procedures related to Activities Allowed and Unallowed/Allowable Cost Principles/Reporting.
Identification as a Repeat Finding
Not a repeat finding.
Recommendation
The Organization should put in place a formal process to ensure the controls being implemented are documented.
Views of Responsible Officials:
Management agrees with the finding and observation.
Identification of federal programs
21.027/10.558 - American Rescue Plan Act (ARPA) and Child and Adult Care Food Program (CACFP)
Criteria or Specific Requirement
Per Part 6 of the Compliance Supplement, controls need to be designed such that they would prevent or detect potential noncompliance. Management should implement control activities through policies.
Condition
The Organization did not have adequate internal controls surrounding reception of food boxes, backpacks, supper meals, or snacks provided as some selections did not have supervisory review of support.
Cause
In the last couple of years due to the Organization receiving significant federal funding, documentation and implementation of processes were still in process.
Effect
Possibility of errors on the Schedule of Expenditures of Federal Awards.
Questioned Costs
None noted.
Context
The condition noted above was identified during the audit procedures related to Activities Allowed and Unallowed/Allowable Cost Principles/Reporting.
Identification as a Repeat Finding
Not a repeat finding.
Recommendation
The Organization should put in place a formal process to ensure the controls being implemented are documented.
Views of Responsible Officials
Management agrees with the finding and observation.
Identification of federal programs
10.558 - Child and Adult Care Food Program (CACFP)
Criteria or Specific Requirement
Per Part 6 of the Compliance Supplement, controls need to be designed such that they would prevent or detect potential noncompliance. Management should implement control activities through policies.
Condition
The Organization does not retain documentation of review of supper meals and snacks uploaded for reimbursement.
Cause
In the last couple of years due to the Organization receiving significant federal funding, documentation and implementation of processes were still in process.
Effect
Possibility of errors on the Schedule of Expenditures of Federal Awards.
Questioned Costs
None noted.
Context
The condition noted above was identified during the audit procedures related to Cash Management, Activities Allowed and Unallowed/Allowable Cost Principles/Reporting.
Identification as a Repeat Finding
Not a repeat finding.
Recommendation
The Organization should put in place a formal process to ensure the controls being implemented are documented.
Views of Responsible Officials
Management agrees with the finding and observation.
Identification of federal programs
10.558 and 21.027 – Child and Adult Care Food Program (CACFP) and Child Care and Development Block Grant (ARPA)
Criteria or Specific Requirement
Per Part 6 of the Compliance Supplement, controls need to be designed such that they would prevent or detect potential noncompliance. Management should implement control activities through policies.
Condition
The Organization did not retain eligibility documentation for each site noting the control process.
Cause
In the last couple of years due to the Organization receiving significant federal funding, documentation and implementation of processes were still in process.
Effect or Potential Effect
Possibility of errors on the Schedule of Expenditures of Federal Awards.
Questioned Costs
None noted.
Context
The condition noted above was identified during the audit procedures related to Eligibility.
Identification as a Repeat Finding
Not a repeat finding.
Recommendation
The Organization should put in place a formal process to ensure the controls being implemented are documented.
Views of Responsible Officials:
Management agrees with the finding and observation.
Identification of federal programs
21.027 - Child Care and Development Block Grant (ARPA)
Criteria or Specific Requirement
Per Part 6 of the Compliance Supplement, controls need to be designed such that they would prevent or detect potential noncompliance. Management should implement control activities through policies.
Condition
The Organization was unable to provide support for backpacks, or food pantry boxes provided for certain sites throughout the year.
Cause
In the last couple of years due to the Organization receiving significant federal funding, documentation and implementation of processes were still in process.
Effect
Possibility of errors on the Schedule of Expenditures of Federal Awards.
Questioned Costs
Questioned costs totaled approximately $52,000; comprised of approximately $9,000 of known questioned costs and approximately $43,000 of likely questioned costs.
Context
The condition noted above was identified during the audit procedures related to Activities Allowed and Unallowed/Allowable Cost Principles/Reporting.
Identification as a Repeat Finding
Not a repeat finding.
Recommendation
The Organization should put in place a formal process to ensure the controls being implemented are documented.
Views of Responsible Officials:
Management agrees with the finding and observation.
Identification of federal programs
21.027/10.558 - American Rescue Plan Act (ARPA) and Child and Adult Care Food Program (CACFP)
Criteria or Specific Requirement
Per Part 6 of the Compliance Supplement, controls need to be designed such that they would prevent or detect potential noncompliance. Management should implement control activities through policies.
Condition
The Organization did not have adequate internal controls surrounding reception of food boxes, backpacks, supper meals, or snacks provided as some selections did not have supervisory review of support.
Cause
In the last couple of years due to the Organization receiving significant federal funding, documentation and implementation of processes were still in process.
Effect
Possibility of errors on the Schedule of Expenditures of Federal Awards.
Questioned Costs
None noted.
Context
The condition noted above was identified during the audit procedures related to Activities Allowed and Unallowed/Allowable Cost Principles/Reporting.
Identification as a Repeat Finding
Not a repeat finding.
Recommendation
The Organization should put in place a formal process to ensure the controls being implemented are documented.
Views of Responsible Officials
Management agrees with the finding and observation.