Audit 384834

2025-001– Child and Adult Care Food Program – 10.558 – Eligibility Criteria or specific requirement Internal controls should be in place to ensure that complete and accurate meal counts for eligible providers and children be submitted to the State for reimbursement, and that all supporting documentation be kept on file. Condition Six providers received an improper amount for their meal reimbursement for the month tested. A seventh provider did not have the proper documentation on file to support their Tier determination. Context For five of the providers, they had exceeded their license capacity on various days throughout the month tested. For one of the providers, a child was reimbursed at the Tier II rates even though they were eligible for Tier I rates. For the final provider, their file did not contain a qualifying school boundary map with the provider’s location plotted on the map to support the Tier Determination form. Effect Total known questioned costs for these errors are $153, and total likely questioned costs when compared to the full population of provider payments are $3,349. Cause For the five providers who were overcapacity, they were incorrectly input into the CACFP software as a two staff member provider, which did not match their licensed capacity. For the providers who had children incorrectly reimbursed at Tier II rates, the expiration date for their Income Eligibility Determination was incorrectly input. For the final provider, the school boundary map could not be found within the provider’s files. It is unknown whether these documents were misplaced or not properly filed in the first place. Recommendation Controls should be reviewed and updated to ensure that reimbursements are only requested for complete and accurate meal counts at the correct rate of reimbursement, and that only eligible participants are submitted to the State for reimbursement. Views of responsible officials and planned corrective actions See corrective action plan.

2025-002– Child and Adult Care Food Program – 10.558 – Subrecipient Monitoring Criteria or specific requirement Per 7 CFR 226.16(d), each sponsoring organization must provide adequate supervisory and operational personnel for the effective management and monitoring of the program at all facilities it sponsors. This includes ensuring proper frequency and type of facility reviews, which must occur at each facility at least three times each year. Two of the three reviews must be unannounced, and not more than six months may elapse between reviews. Condition Five providers were found not to have met the review frequency and type requirements. Context We determined, through testing of site visits files, that three of the providers did not have two of their three visits unannounced. Another provider missed the six month requirement by five days. The final provider did not have two of their three visits unannounced, and they missed the six month requirement by one day. Effect The Center did not meet all requirements to provide adequate supervision for its providers. Cause Turnover occurred within a key position for the CACFP program, and the replacement staff member did not have significant prior experience with the program, so they were not initially aware of the requirements. Recommendation We recommend that new staff members undergo both internal and external training relevant to their position, wherever possible. Additionally, we recommend that the Center review its policies and procedures to ensure that compliance requirements are clearly documented and communicated to all relevant staff. Views of responsible officials and planned corrective actions See corrective action plan.