FAC Explorer

Audit 341706

FY End
2024-09-30
Total Expended
$1.46M
Findings
2
Programs
1
Organization: Food for Kids, Inc. (TX)
Year: 2024 Accepted: 2025-02-07
Auditor: Melton & Melton LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
522420 2024-001 - - M
1098862 2024-001 - - M

Programs

ALN Program Spent Major Findings
10.558 Child and Adult Care Food Program $1.46M Yes 1

Contacts

Name Title Type
HE3RH7BSMNZ3 Vickie Keys Auditee
7136699302 Robert Berry Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America. 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. De Minimis Rate Used: N Rate Explanation: There are no indirect costs included in the Schedule of Expenditures of Federal Awards. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Food for Kids, Inc. (the “Organization”) under the Child and Adult Care Food Program for the year ended September 30, 2024. 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”). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
Title: NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America. 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. De Minimis Rate Used: N Rate Explanation: There are no indirect costs included in the Schedule of Expenditures of Federal Awards. Expenditures reported on the Schedule are reported on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America. 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.
Title: NOTE 3 - INDIRECT COST RATE Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America. 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. De Minimis Rate Used: N Rate Explanation: There are no indirect costs included in the Schedule of Expenditures of Federal Awards. There are no indirect costs included in the Schedule

Finding Details

Finding 2024-001
Identification of the Federal Program: Assistance Listing Number 10.558, Child and Adult Care Food Program, United States Department of Agriculture. Pass-Through Entity: Texas Department of Agriculture. Award Number: NT4XL1YGLGC5. Compliance Requirement: Subrecipient Monitoring – Significant Deficiency and Noncompliance. Criteria: The Code of Federal Regulations requires sponsoring organizations in the Child and Adult Care Food Program ("CACFP") to collect and maintain all program records (Part 226.15(e), Recordkeeping) and provide adequate supervisory and operational personnel for the effective management an monitoring of the program at all facilities it sponsor (Part 226.16(d)). Condition: Completed review forms were not maintained for all facilities the Organization sponsors. Cause: The completed review forms were misplaced. Effect or potential effect: Without review forms, the program's sponosr is unable to determine if past provider deficiencies or findings have been corrected which could result in unexpected liabilities. Questioned Costs: None. Context: A sample size of six facilities was reviewed from a total pupulation of sixty-one facilities with a monthly claim reimbursement during the year ended September 30, 2024. Of the six facilities, one facility had no available review forms. Reccomendations: Internal controls should be reviewed and revised, accordingly, to ensure completed review forms are promptly returned to the administrative office for filing. View of the responsible official and planned corrective actions: Management concurs with the audit finding. Procedures for the completion, filing, and maintenance of review forms will be revised in fiscal year 2025.
Finding 2024-001
Identification of the Federal Program: Assistance Listing Number 10.558, Child and Adult Care Food Program, United States Department of Agriculture. Pass-Through Entity: Texas Department of Agriculture. Award Number: NT4XL1YGLGC5. Compliance Requirement: Subrecipient Monitoring – Significant Deficiency and Noncompliance. Criteria: The Code of Federal Regulations requires sponsoring organizations in the Child and Adult Care Food Program ("CACFP") to collect and maintain all program records (Part 226.15(e), Recordkeeping) and provide adequate supervisory and operational personnel for the effective management an monitoring of the program at all facilities it sponsor (Part 226.16(d)). Condition: Completed review forms were not maintained for all facilities the Organization sponsors. Cause: The completed review forms were misplaced. Effect or potential effect: Without review forms, the program's sponosr is unable to determine if past provider deficiencies or findings have been corrected which could result in unexpected liabilities. Questioned Costs: None. Context: A sample size of six facilities was reviewed from a total pupulation of sixty-one facilities with a monthly claim reimbursement during the year ended September 30, 2024. Of the six facilities, one facility had no available review forms. Reccomendations: Internal controls should be reviewed and revised, accordingly, to ensure completed review forms are promptly returned to the administrative office for filing. View of the responsible official and planned corrective actions: Management concurs with the audit finding. Procedures for the completion, filing, and maintenance of review forms will be revised in fiscal year 2025.