Audit 45359

Internal Control deficiencies: 2022-001: On-Site Monitoring Department of Agriculture pass through Iowa Department of Education 10.558 Child and Adult Care Food Program (CACFP) Federal Award Year: 2022 Finding: The Organization did not perform al of the required on-site monitoring visits during the grant period. Criteria: CACFP sponsoring organizations must review each facility three times each year and: 1) at least two of the three reviews must be unannounced; 2) at least one of the unannounced review must include observation of meal service; 3) at least one review must be made during each new facility's first four weeks of program operations and 4) not more than six months may elapse between reviews. In response to COVID-19, the Food and Nutrition Service waived several of the requirements related to site visits. However, the Organization was still required to perform two facility visits year and visit a new facility at leas once within the first four weeks of program operations. Condition and Context: During our review and testing of facility visits performed by Friendly House, we noted the required minimum visits were not performed. Cause: Due to limitations and difficulties from COVID-19, the Organization did not perform all of the required facility visits during the grant period. Effect: The Organization did not meet the grants requirement for facility visits. Questions Costs: $0 Indication as a repeated finding: This is not a repeat finding. Recommendation: We recommend that the Organization develop a facility monitoring process in accordance with the grant requirements. The process should be reviewed by an individual of management that is not involved with performing the facility visits. Response and Corrective Action Planned: The Organization will implement a facility monitoring program that incorporates all of the facility visit requirements as described in the grant agreement. Conclusion: Response accepted

Internal Control deficiencies: 2022-001: On-Site Monitoring Department of Agriculture pass through Iowa Department of Education 10.558 Child and Adult Care Food Program (CACFP) Federal Award Year: 2022 Finding: The Organization did not perform al of the required on-site monitoring visits during the grant period. Criteria: CACFP sponsoring organizations must review each facility three times each year and: 1) at least two of the three reviews must be unannounced; 2) at least one of the unannounced review must include observation of meal service; 3) at least one review must be made during each new facility's first four weeks of program operations and 4) not more than six months may elapse between reviews. In response to COVID-19, the Food and Nutrition Service waived several of the requirements related to site visits. However, the Organization was still required to perform two facility visits year and visit a new facility at leas once within the first four weeks of program operations. Condition and Context: During our review and testing of facility visits performed by Friendly House, we noted the required minimum visits were not performed. Cause: Due to limitations and difficulties from COVID-19, the Organization did not perform all of the required facility visits during the grant period. Effect: The Organization did not meet the grants requirement for facility visits. Questions Costs: $0 Indication as a repeated finding: This is not a repeat finding. Recommendation: We recommend that the Organization develop a facility monitoring process in accordance with the grant requirements. The process should be reviewed by an individual of management that is not involved with performing the facility visits. Response and Corrective Action Planned: The Organization will implement a facility monitoring program that incorporates all of the facility visit requirements as described in the grant agreement. Conclusion: Response accepted

Internal Control deficiencies: 2022-001: On-Site Monitoring Department of Agriculture pass through Iowa Department of Education 10.558 Child and Adult Care Food Program (CACFP) Federal Award Year: 2022 Finding: The Organization did not perform al of the required on-site monitoring visits during the grant period. Criteria: CACFP sponsoring organizations must review each facility three times each year and: 1) at least two of the three reviews must be unannounced; 2) at least one of the unannounced review must include observation of meal service; 3) at least one review must be made during each new facility's first four weeks of program operations and 4) not more than six months may elapse between reviews. In response to COVID-19, the Food and Nutrition Service waived several of the requirements related to site visits. However, the Organization was still required to perform two facility visits year and visit a new facility at leas once within the first four weeks of program operations. Condition and Context: During our review and testing of facility visits performed by Friendly House, we noted the required minimum visits were not performed. Cause: Due to limitations and difficulties from COVID-19, the Organization did not perform all of the required facility visits during the grant period. Effect: The Organization did not meet the grants requirement for facility visits. Questions Costs: $0 Indication as a repeated finding: This is not a repeat finding. Recommendation: We recommend that the Organization develop a facility monitoring process in accordance with the grant requirements. The process should be reviewed by an individual of management that is not involved with performing the facility visits. Response and Corrective Action Planned: The Organization will implement a facility monitoring program that incorporates all of the facility visit requirements as described in the grant agreement. Conclusion: Response accepted

Internal Control deficiencies: 2022-001: On-Site Monitoring Department of Agriculture pass through Iowa Department of Education 10.558 Child and Adult Care Food Program (CACFP) Federal Award Year: 2022 Finding: The Organization did not perform al of the required on-site monitoring visits during the grant period. Criteria: CACFP sponsoring organizations must review each facility three times each year and: 1) at least two of the three reviews must be unannounced; 2) at least one of the unannounced review must include observation of meal service; 3) at least one review must be made during each new facility's first four weeks of program operations and 4) not more than six months may elapse between reviews. In response to COVID-19, the Food and Nutrition Service waived several of the requirements related to site visits. However, the Organization was still required to perform two facility visits year and visit a new facility at leas once within the first four weeks of program operations. Condition and Context: During our review and testing of facility visits performed by Friendly House, we noted the required minimum visits were not performed. Cause: Due to limitations and difficulties from COVID-19, the Organization did not perform all of the required facility visits during the grant period. Effect: The Organization did not meet the grants requirement for facility visits. Questions Costs: $0 Indication as a repeated finding: This is not a repeat finding. Recommendation: We recommend that the Organization develop a facility monitoring process in accordance with the grant requirements. The process should be reviewed by an individual of management that is not involved with performing the facility visits. Response and Corrective Action Planned: The Organization will implement a facility monitoring program that incorporates all of the facility visit requirements as described in the grant agreement. Conclusion: Response accepted