Criteria: Per the cash management compliance requirement in the compliance supplement 10.558 Child and Adult Care Food Program, a sponsoring organization must disburse advance and meal reimbursement payments to centers and day care homes under its sponsorship within five working days of receiving them from its state agency.
Condition: Greater Bethel Temple, Inc. is a sponsoring organization for the Child and Adult Care Food Program (CACFP). It was noted that out of forty disbursement selections which included ten site payment disbursements, five site payments were made after five working days of receiving its payment from the Pennsylvania Department of Education.
Cause: Change of policies and procedures relating to site payment processing.
Effect: The sponsored organization did not receive its payment within five working days of Greater Bethel Temple, Inc. receiving payment from the Pennsylvania Department of Education.
Questioned Costs: None noted.
Recommendation: Greater Bethel Temple, Inc. should ensure that site payments are processed within five working days of receiving payment from the Pennsylvania Department of Education.
Criteria: Per the 2022 compliance requirement, pursuant to the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. 116-136), Families First Coronavirus Response Act (the Act) (Pub. L. No. 116-127), the American Rescue Plan Act of 2021 (Pub. L. No. 117-2), and in light of the exceptional circumstances of the ongoing public health emergency, the Food and Nutrition Service (FNS) granted several waivers for the programs covered by the food nutrition supplement (ALNs: 10.542, 10.551, 10.553, 10.555, 10.557, 10.558, 10.559, 10.572 and 10.649) to ease program operations at the state and local levels and minimize the potential exposure to the novel coronavirus (COVID-19).
Per Pennsylvania Department of Education (PDE), the Nationwide Waiver for Non-Congregate meal service was modified for the 2021-2022 school year. The extension of the waiver communicated in the COVID-19: Child Nutrition Response #87 on April 20, 2021, included guidance limiting the use of the waiver for the school year. Sponsors were not able to use the waiver as freely as when the nationwide waiver was first issued. Pre-approval was required to provide alternate meal service, and approval was only granted for specific COVID-19 related closures. This change was communicated to Greater Bethel Temple Inc. by PDE on July 9, 2021.
Condition: In performing our audit, we discovered that PDE issued a significant deficiency for Greater Bethel Temple Inc.’s Child and Adult Care Food Program (CACFP) and Summer Food Service Program (SFSP). PDE found unusually high enrollment numbers for Greater Bethel Temple Inc. It was discovered there was an unusually high amount of meal counts and enrollment numbers for the 2021-2022 program year at the Kensington Capital Group site. Meal count rosters and attendance documentation were requested and submitted for review. It was found that Greater Bethel Temple Inc. was serving non-congregate meals at the Kensington Capital Group site without approval from PDE and was not covered by any COVID-19 waivers from USDA.
A Child and Adult Care Food Program (CACFP) request for alternate meal service was not submitted for the site but non-congregate meal service continued at the Kensington Capital Group site throughout the 2021-2022 Program Year. Since the operations were not following Program requirements, Greater Bethel Temple, Inc., was found seriously deficient in the operations of the CACFP and fiscal action has occurred.
PDE initiated a fiscal action against Greater Bethel Temple, Inc. for the 2021-2022 Program Year in the amount of $275,126.40. This amount was to be adjusted from future claims.
Cause: Inadequate internal controls pertaining to required compliance reporting.
Effect: Greater Bethel Temple Inc. was issued a significant deficiency finding by PDE along with correction actions.
Questioned Costs: $275,126
Recommendation: Greater Bethel Temple, Inc. should ensure that documentation required by PDE (waivers) is completed and submitted to ensure that it remains compliant with required state and federal regulations.
Criteria: Per the cash management compliance requirement in the compliance supplement 10.558 Child and Adult Care Food Program, a sponsoring organization must disburse advance and meal reimbursement payments to centers and day care homes under its sponsorship within five working days of receiving them from its state agency.
Condition: Greater Bethel Temple, Inc. is a sponsoring organization for the Child and Adult Care Food Program (CACFP). It was noted that out of forty disbursement selections which included ten site payment disbursements, five site payments were made after five working days of receiving its payment from the Pennsylvania Department of Education.
Cause: Change of policies and procedures relating to site payment processing.
Effect: The sponsored organization did not receive its payment within five working days of Greater Bethel Temple, Inc. receiving payment from the Pennsylvania Department of Education.
Questioned Costs: None noted.
Recommendation: Greater Bethel Temple, Inc. should ensure that site payments are processed within five working days of receiving payment from the Pennsylvania Department of Education.
Criteria: Per the 2022 compliance requirement, pursuant to the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. 116-136), Families First Coronavirus Response Act (the Act) (Pub. L. No. 116-127), the American Rescue Plan Act of 2021 (Pub. L. No. 117-2), and in light of the exceptional circumstances of the ongoing public health emergency, the Food and Nutrition Service (FNS) granted several waivers for the programs covered by the food nutrition supplement (ALNs: 10.542, 10.551, 10.553, 10.555, 10.557, 10.558, 10.559, 10.572 and 10.649) to ease program operations at the state and local levels and minimize the potential exposure to the novel coronavirus (COVID-19).
Per Pennsylvania Department of Education (PDE), the Nationwide Waiver for Non-Congregate meal service was modified for the 2021-2022 school year. The extension of the waiver communicated in the COVID-19: Child Nutrition Response #87 on April 20, 2021, included guidance limiting the use of the waiver for the school year. Sponsors were not able to use the waiver as freely as when the nationwide waiver was first issued. Pre-approval was required to provide alternate meal service, and approval was only granted for specific COVID-19 related closures. This change was communicated to Greater Bethel Temple Inc. by PDE on July 9, 2021.
Condition: In performing our audit, we discovered that PDE issued a significant deficiency for Greater Bethel Temple Inc.’s Child and Adult Care Food Program (CACFP) and Summer Food Service Program (SFSP). PDE found unusually high enrollment numbers for Greater Bethel Temple Inc. It was discovered there was an unusually high amount of meal counts and enrollment numbers for the 2021-2022 program year at the Kensington Capital Group site. Meal count rosters and attendance documentation were requested and submitted for review. It was found that Greater Bethel Temple Inc. was serving non-congregate meals at the Kensington Capital Group site without approval from PDE and was not covered by any COVID-19 waivers from USDA.
A Child and Adult Care Food Program (CACFP) request for alternate meal service was not submitted for the site but non-congregate meal service continued at the Kensington Capital Group site throughout the 2021-2022 Program Year. Since the operations were not following Program requirements, Greater Bethel Temple, Inc., was found seriously deficient in the operations of the CACFP and fiscal action has occurred.
PDE initiated a fiscal action against Greater Bethel Temple, Inc. for the 2021-2022 Program Year in the amount of $275,126.40. This amount was to be adjusted from future claims.
Cause: Inadequate internal controls pertaining to required compliance reporting.
Effect: Greater Bethel Temple Inc. was issued a significant deficiency finding by PDE along with correction actions.
Questioned Costs: $275,126
Recommendation: Greater Bethel Temple, Inc. should ensure that documentation required by PDE (waivers) is completed and submitted to ensure that it remains compliant with required state and federal regulations.