Audit 371591

The Organization maintains a meal participation record to support the claim for meal reimbursement request submitted to the State of Tennessee. During the audit, a review of those records revealed that:1. The documentation failed to include the full name of the child served and properly signed by the site supervisor. 2. The total meal counts did not always agree to the claim for meal reimbursement.Criteria: Grant recipients must maintain accurate and complete documentation to support all claims for reimbursements. Internal controls must ensure that transactions are properly authorized, recorded and approved. Effect: The lack of adequate documentation puts the Organization at risk for: 1. Non-compliance with grant agreements, which may result in disallowed costs.2. Potential financial penalties for reductions in future grant funding.3. Loss of credibility with grantor agencies.

Condition: The Organization maintains a meal participation record to support the claim for meal reimbursement request submitted to the State of Tennessee. During the audit, a review of those records revealed that the meal reimbursement requests did not always agree to the claim for reimbursement summary submitted to the State of Tennessee. The following discrepancies were noted: Site – Bordeaux Library (January 2023) - the meal participation records show 753 meals served; however, the actual count was 743 meals. Site – Overlook (May 2023) - the meal participation records show 1,541 meals served; however, the actual count was 1,619 meals. Criteria: According to federal and state regulations, grant recipients must maintain accurate and complete documentation to support all claims for reimbursement. Effect: Failure to provide accurate meal counts to the State of Tennessee increases the risk that future claims will be disallowed and reductions in future grant funding. Repeat Finding from Prior Year: Yes Recommendations: The Organization should consider implementing a centralized, automated documentation management system to streamline the process and ensure ongoing compliance.