FAC Explorer

Audit 365800

FY End
2024-12-31
Total Expended
$10.96M
Findings
2
Programs
1
Organization: Anita Moreau "food Program Specialist" (TX)
Year: 2024 Accepted: 2025-09-08
Auditor: Norton Collar Lund Lilly PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
575819 2024-002 Significant Deficiency - M
1152261 2024-002 Significant Deficiency - M

Programs

ALN Program Spent Major Findings
10.558 Child and Adult Care Food Program $10.96M Yes 1

Contacts

Name Title Type
MW8EWVNTL8F1 James Moreau Auditee
2814336181 Robert M. Lanning 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: The Organization 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 Anita Moreau "Food Program Specialist" (the Organization) under programs of the federal government for the year December 31, 2024. 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 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: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 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: The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. 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. Pass-through entity identifying numbers are presented where available.
Title: INDIRECT COST RATE 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: The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
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: The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Federal grants received by the the Organization are subject to review and audit by grantor agencies. The Organization‘s management believes that the results of such audits will not have a material effect on the Schedule.

Finding Details

Finding 2024-002
Finding No. 2024-002: Significant Deficiency - Improper Monitoring of Child and Adult Daycare Centers Condition: During our audit, we noted Anita Moreau monitored two snacks and one meal during their monitored visits of two daycare centers. Criteria: In compliance with Section 4337 of the Texas Department of Agriculture - Child and Adult Care Food Program - Child Care Centers Handbook, only one review during the home's 12-month review period may include the observation of a snack rather than a meal. Cause: During the year, Anita Moreau monitored two snacks and one meal during their monitored visits for two daycare centers. Effect: Failure of Anita Moreau to properly monitor child and adult daycare centers in accordance with 4340 of the Texas Department of Agriculture - Child and Adult Care Food Program, could cause meals to be disallowed during the year. Recommendation: We recommend that Anita Moreau implement procedures to ensure the monitored visists are in accordance with 4340 of the Texas Department of Agriculture - Child and Adult Care Food Program. Views of Responsible Officials and Planned Corrective Actions: Anita Moreau has assigned an employee charged with ensuring monitored visits occur in compliance with 4337 of the Texas Department of Agriculture - Child and Adult Care Food Program - Child Care Centers Handbook. This employee ensures monitored visists occur and meals monitored do not include snacks. Monitored visits are based on the meal times with the greatest number of meals served at the centers. These were discovered before the audit and procedures were implemented to rectify these two instances before year-end. Twinkle Wonders Rice: This facility was formely called Kaleidoscope. Because of the change in management, the facility did not have a full program year to be monitored. This is where confusion emerged regarding amount of monitors and monitoring events needed versus what actually occured. Top Leaders: This facility was monitored three times during the year. Two of these monitors were PM snacks. There were monitored August 2024 and a follow-up was scheduled for September 2024. The facility must be given enough time to correct its recommendations. Because the issue was so close to the end fo the program year, there was not enough time to proceed with the follow-up and another monitoring of an additional meal. The facility's next monitoring event was a meal, but it was visited in the following program year.
Finding 2024-002
Finding No. 2024-002: Significant Deficiency - Improper Monitoring of Child and Adult Daycare Centers Condition: During our audit, we noted Anita Moreau monitored two snacks and one meal during their monitored visits of two daycare centers. Criteria: In compliance with Section 4337 of the Texas Department of Agriculture - Child and Adult Care Food Program - Child Care Centers Handbook, only one review during the home's 12-month review period may include the observation of a snack rather than a meal. Cause: During the year, Anita Moreau monitored two snacks and one meal during their monitored visits for two daycare centers. Effect: Failure of Anita Moreau to properly monitor child and adult daycare centers in accordance with 4340 of the Texas Department of Agriculture - Child and Adult Care Food Program, could cause meals to be disallowed during the year. Recommendation: We recommend that Anita Moreau implement procedures to ensure the monitored visists are in accordance with 4340 of the Texas Department of Agriculture - Child and Adult Care Food Program. Views of Responsible Officials and Planned Corrective Actions: Anita Moreau has assigned an employee charged with ensuring monitored visits occur in compliance with 4337 of the Texas Department of Agriculture - Child and Adult Care Food Program - Child Care Centers Handbook. This employee ensures monitored visists occur and meals monitored do not include snacks. Monitored visits are based on the meal times with the greatest number of meals served at the centers. These were discovered before the audit and procedures were implemented to rectify these two instances before year-end. Twinkle Wonders Rice: This facility was formely called Kaleidoscope. Because of the change in management, the facility did not have a full program year to be monitored. This is where confusion emerged regarding amount of monitors and monitoring events needed versus what actually occured. Top Leaders: This facility was monitored three times during the year. Two of these monitors were PM snacks. There were monitored August 2024 and a follow-up was scheduled for September 2024. The facility must be given enough time to correct its recommendations. Because the issue was so close to the end fo the program year, there was not enough time to proceed with the follow-up and another monitoring of an additional meal. The facility's next monitoring event was a meal, but it was visited in the following program year.