FAC Explorer

Audit 414756

FY End
2025-12-31
Total Expended
$2.27M
Findings
2
Programs
2
Organization: Tnkids Nutrition (TN)
Year: 2025 Accepted: 2026-10-08
Auditor: BLANKENSHIP CPA GROUP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1240170 2025-001 Material Weakness Yes A
1240171 2025-002 Material Weakness Yes A

Programs

ALN Program Spent Major Findings
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $2.27M Yes 1
10.558 CHILD AND ADULT CARE FOOD PROGRAM $518 Yes 1

Contacts

Name Title Type
QLFGXD39F5T7 Debbie Mitchell Auditee
6159737050 Bob Adams Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards summarizes the expenditures of the Organization under programs of the federal government for the year ended December 31, 2025. The information in this schedule is presented in accordance with the requirements of Title 2 US 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, change in net assets, or cash flows of the Organization. Expenditures reported on the schedule of expenditures of federal awards are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The Organization has elected to use the 15% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2025-001
Condition: The Organization did not certify and ensure the auditor certified the data collection form for the year ended December 31, 2024, within the specified period. Criteria: Form SF-SAC (the data collection form) is due within the earlier of 30 days after receipt of the auditor’s reports, or nine months after the end of the audit period. Cause: The audit was not completed within the required reporting period. Effect: The Organization did not comply with the timely filing requirement with respect to the data collection form referred to above. Management Response: The Organization agrees with the auditor’s finding and has taken action to ensure the data collection form for the year ended December 31, 2025 is filed timely.
Finding 2025-002
2025-002. Reporting and Documentation of Meals Served Significant Deficiency in Internal Controls Over Compliance and on Compliance Award 10.559: U.S. Department of Agriculture passed through to Tennessee Department of Human Services; SFSP: Compliance Requirement A – Activities Allowed and Unallowed Condition: The Organization had multiple instances where reporting and documentation requirements were not met. Criteria: Title 7 of the Code of Federal Regulations, Section 225.9 (d)(5) states, “In submitting a claim for reimbursement, the sponsor shall certify that the claim is correct and that records are available to support this claim.” Cause: The primary internal control over compliance for submitting claims for reimbursement and reviewing the claim reimbursement against monthly internal spreadsheets failed. Effect: Data was incorrectly reported to the Tennessee Department of Human Services. Management Response: The Organization agrees with the auditor’s finding and will take actions to ensure that future documentation and reporting meets the standards required.