Finding No. 2022-001: Significant Deficiency - Compliance with $2,769 enrollment forms, not all claimed participants are properly enrolled Condition: During the Texas Department of Agriculture (TDA) audit in January 2022, TDA noted four sites tested had enrollment forms that were not completed properly or information was not collected during enrollment. Criteria: In compliance with 7 CFR 226.16(d)(4)(i)(F), 7 CFR 226.16(d)(4)(i)(F); Child and Adult Care Food Program - Child Care Center Handbook 4313 Enrollment of Children; Child and Adult Care Food Program - Adult Day Care Handbook 4311 Enrollment of Participants, enrollment forms should be completed before they are enrolled in the centers. Cause: The centers did not properly gather all information from the parent or guardian before enrollment in the center. Effect: Failure of the center to properly gather all required information before enrollment in the CACFP program, caused 789 breakfast, 583 lunch and 822 pm snack meals to be disallowed. Recommendation: TDA recommends Anita Moreau to provide a detailed explanation of the circumstances that caused the noncompliance; develop and implement a process and procedure to ensure proper enrollment of participants and enrollment documentation is obtained and maintained.
Finding No. 2022-002: Significant Deficiency - Compliance with eligibility Condition: During the Texas Department of Agriculture (TDA) audit in January 2022, TDA noted three sites tested did not ensure Meal Benefit Income Eligibility Forms were not accurately completed by the household. Criteria: In compliance with Child and Adult Care Food Program Child Care Centers Handbook 4214 Determining Eligibility and Subsections, Meal Benefit Income Eligibility Forms should be correctly completed by the households. Cause: The centers did not ensure the Meal Benefit Income Eligibility Forms were properly completed by the households. Effect: Failure of the center to properly ensure all Meal Benefit Income Eligibility Forms were completed by the households caused 149 forms to have errors. Recommendation: TDA recommends Anita Moreau to correct all Meal Benefit Income Eligibility Forms prior to TDA's exit conference.
Finding No. 2022-003: Significant Deficiency - Compliance with eligibility $53 Condition: During the Texas Department of Agriculture (TDA) audit in January 2022, TDA noted two sites tested did not ensure all participants were present for each meal claimed. Criteria: In compliance with Child and Adult Care Food Program Child Care Centers Handbook 4337.2 Meal Count and Attendance, centers did not ensure all participants were present for meals claimed. Cause: The centers did not ensure the meals claimed agreed to the participants present for the meals served Effect: Failure of the center to properly ensure all participants are present for the meals claimed caused 18 breakfasts, 11 lunches and 7 snacks to be improperly claimed. Recommendation: TDA recommends Anita Moreau to provide a detailed explanation of the circumstances around the claims; develop and implement process and procedures to ensure daily counts and attendance records are totaled correctly; and ensure monthly meal counts are accurately claimed for reimbursement from TDA.
Finding No. 2022-004: Significant Deficiency - Compliance with monitoring and training Condition: During the Texas Department of Agriculture (TDA) audit in January 2022, TDA noted Anita Moreau did not ensure all monitoring forms are accurately and fully completed. Criteria: In compliance with Child and Adult Care Food Program (CACFP) At-Risk Handbook Section 4237 Reviews and Subsection, 4430 Types of Records, and 4440 Required Forms; CACFP Child Care Center Handbook Section 4337 Reviews and Subsections, 4530 Types of Records and 4540 Required Forms; and Adult Daycare Center Handbook 4337 Reviews and Subsections, 4530 Types of Records, and 4540 Required Forms, the sponsor is responsible for the proper monitoring of centers and training the assigned monitors. Cause: During the monitoring of the centers, the monitor did not fully or accurately complete the monitoring forms required. Effect: Failure of the monitor to fully or accurately complete the monitoring forms caused required information to be left unanswered or inaccurately completed. Recommendation: TDA recommends Anita Moreau to provide a detailed explanation of the circumstances around the monitored visits; develop and implement process and procedures to ensure all questions on the monitoring forms are reviewed and answered; and a process to ensure that monitors return reports frequently as the reviews are being conducted.
Finding No. 2022-005: Significant Deficiency - Administrative financial $20,228 review Condition: During the Texas Department of Agriculture (TDA) audit in January 2022, TDA noted Anita Moreau received a PPP loan in 2020, paid an employee more than was authorized in the budget and did not get approval for a vendor in their budget. Criteria: In compliance with USDA FNS Instruction 796-2, Rev 4., Section VIII, Part D; Section 7400 "Nonprofit food Service" of CCC/ADC/At-Risk Handbooks; 2 CFR 200.404 & 405, the sponsor must seek approval for all vendors and pay vendors what has been approved per budget. Cause: During the review, TDA sampled expenses to ensure they were necessary, reasonable and allowable. Effect: For expenses tested, TDA noted for 2020 Anita Moreau received a PPP Loan for payroll expenses, in 2021 Anita Moreau overpaid an employee $500 and a vendor was not included in budget. Recommendation: TDA recommends Anita Moreau to provide a detailed explanation of the circumstances around the funds used for program purposes; develop and implement processes and procedures to ensure all costs are properly categorized and disclosed and approvals are appropriately requested; and reimburse the Organization for the amount of questioned costs above.
Finding No. 2022-001: Significant Deficiency - Compliance with $2,769 enrollment forms, not all claimed participants are properly enrolled Condition: During the Texas Department of Agriculture (TDA) audit in January 2022, TDA noted four sites tested had enrollment forms that were not completed properly or information was not collected during enrollment. Criteria: In compliance with 7 CFR 226.16(d)(4)(i)(F), 7 CFR 226.16(d)(4)(i)(F); Child and Adult Care Food Program - Child Care Center Handbook 4313 Enrollment of Children; Child and Adult Care Food Program - Adult Day Care Handbook 4311 Enrollment of Participants, enrollment forms should be completed before they are enrolled in the centers. Cause: The centers did not properly gather all information from the parent or guardian before enrollment in the center. Effect: Failure of the center to properly gather all required information before enrollment in the CACFP program, caused 789 breakfast, 583 lunch and 822 pm snack meals to be disallowed. Recommendation: TDA recommends Anita Moreau to provide a detailed explanation of the circumstances that caused the noncompliance; develop and implement a process and procedure to ensure proper enrollment of participants and enrollment documentation is obtained and maintained.
Finding No. 2022-002: Significant Deficiency - Compliance with eligibility Condition: During the Texas Department of Agriculture (TDA) audit in January 2022, TDA noted three sites tested did not ensure Meal Benefit Income Eligibility Forms were not accurately completed by the household. Criteria: In compliance with Child and Adult Care Food Program Child Care Centers Handbook 4214 Determining Eligibility and Subsections, Meal Benefit Income Eligibility Forms should be correctly completed by the households. Cause: The centers did not ensure the Meal Benefit Income Eligibility Forms were properly completed by the households. Effect: Failure of the center to properly ensure all Meal Benefit Income Eligibility Forms were completed by the households caused 149 forms to have errors. Recommendation: TDA recommends Anita Moreau to correct all Meal Benefit Income Eligibility Forms prior to TDA's exit conference.
Finding No. 2022-003: Significant Deficiency - Compliance with eligibility $53 Condition: During the Texas Department of Agriculture (TDA) audit in January 2022, TDA noted two sites tested did not ensure all participants were present for each meal claimed. Criteria: In compliance with Child and Adult Care Food Program Child Care Centers Handbook 4337.2 Meal Count and Attendance, centers did not ensure all participants were present for meals claimed. Cause: The centers did not ensure the meals claimed agreed to the participants present for the meals served Effect: Failure of the center to properly ensure all participants are present for the meals claimed caused 18 breakfasts, 11 lunches and 7 snacks to be improperly claimed. Recommendation: TDA recommends Anita Moreau to provide a detailed explanation of the circumstances around the claims; develop and implement process and procedures to ensure daily counts and attendance records are totaled correctly; and ensure monthly meal counts are accurately claimed for reimbursement from TDA.
Finding No. 2022-004: Significant Deficiency - Compliance with monitoring and training Condition: During the Texas Department of Agriculture (TDA) audit in January 2022, TDA noted Anita Moreau did not ensure all monitoring forms are accurately and fully completed. Criteria: In compliance with Child and Adult Care Food Program (CACFP) At-Risk Handbook Section 4237 Reviews and Subsection, 4430 Types of Records, and 4440 Required Forms; CACFP Child Care Center Handbook Section 4337 Reviews and Subsections, 4530 Types of Records and 4540 Required Forms; and Adult Daycare Center Handbook 4337 Reviews and Subsections, 4530 Types of Records, and 4540 Required Forms, the sponsor is responsible for the proper monitoring of centers and training the assigned monitors. Cause: During the monitoring of the centers, the monitor did not fully or accurately complete the monitoring forms required. Effect: Failure of the monitor to fully or accurately complete the monitoring forms caused required information to be left unanswered or inaccurately completed. Recommendation: TDA recommends Anita Moreau to provide a detailed explanation of the circumstances around the monitored visits; develop and implement process and procedures to ensure all questions on the monitoring forms are reviewed and answered; and a process to ensure that monitors return reports frequently as the reviews are being conducted.
Finding No. 2022-005: Significant Deficiency - Administrative financial $20,228 review Condition: During the Texas Department of Agriculture (TDA) audit in January 2022, TDA noted Anita Moreau received a PPP loan in 2020, paid an employee more than was authorized in the budget and did not get approval for a vendor in their budget. Criteria: In compliance with USDA FNS Instruction 796-2, Rev 4., Section VIII, Part D; Section 7400 "Nonprofit food Service" of CCC/ADC/At-Risk Handbooks; 2 CFR 200.404 & 405, the sponsor must seek approval for all vendors and pay vendors what has been approved per budget. Cause: During the review, TDA sampled expenses to ensure they were necessary, reasonable and allowable. Effect: For expenses tested, TDA noted for 2020 Anita Moreau received a PPP Loan for payroll expenses, in 2021 Anita Moreau overpaid an employee $500 and a vendor was not included in budget. Recommendation: TDA recommends Anita Moreau to provide a detailed explanation of the circumstances around the funds used for program purposes; develop and implement processes and procedures to ensure all costs are properly categorized and disclosed and approvals are appropriately requested; and reimburse the Organization for the amount of questioned costs above.