Child and Adult Care Food Program (10.558) State Agency: Department of Agriculture Federal Agency: U.S. Department of Agriculture Subrecipient Monitoring VIEWS OF RESPONSIBLE OFFICIALS AND CORRECTIVE ACTION PLAN At the time of the single audit records request, two out of the forty selected Departmen...
Child and Adult Care Food Program (10.558) State Agency: Department of Agriculture Federal Agency: U.S. Department of Agriculture Subrecipient Monitoring VIEWS OF RESPONSIBLE OFFICIALS AND CORRECTIVE ACTION PLAN At the time of the single audit records request, two out of the forty selected Department Child and Adult Care Food Program (CACFP) subrecipient monitoring review documentation files were identified by program staff as logged on the annual 2023 review logs and found to be saved in the Department network user folders. However, these files could not be opened or accessed by program staff. Department IT staff also made several attempts to retrieve these corrupt files but were unsuccessful. Screenshots on page 2 show network files dated for 2023, which were shared by email with the auditor to represent the two subrecipient monitoring reviews conducted in 2023 and saved in state network files. However, the documentation could not be shared with the auditor to verify that the Department conducted these reviews to ensure compliance had been met. As mentioned above, annual compliance tracking for Department CACFP subrecipient monitoring is tracked utilizing the following internal control documentation record reviews throughout the monitoring process: Frequent monthly updating and annual review of staff’s detailed administrative review logs. Management review of staff administrative and facility review forms from conducted reviews. Review of staff fiscal action (overclaim) assessments for subrecipient non-compliance. Updating CACFP management compliance review cycle oversight reports for the annual number of reviews. For background, since FFY 2020, or the first year of the 5-year review cycle waiver, CACFP subrecipient review documentation records have been maintained in the Department network user file folders as PDF fillable forms, labeled by agreement year. However, earlier in FFY 2025, program staff identified challenges with record retention and added the following internal control changes: new administrative staff, a new recordkeeping system, and retention methods. New internal control practices have been developed and implemented to ensure that the Department can detect that all sponsoring organizations are meeting compliance requirements and that identified deficiencies are being corrected on a timely basis. Additionally, the Department enhanced internal controls to ensure that it maintains documentation that sponsoring organization reviews are conducted timely in accordance with program requirements, to ensure documentation is readily available for audit. The following Department CACFP enhanced internal controls have been added or are continuing to ensure that the Department maintains CACFP record retention of subrecipient monitoring documentation: Updated staff administrative review procedures to include record retention requirements. Saving FFY 2026 Subrecipient Monitoring records in the Department CACFP Cares System – 1st Copy. Saving FFY 2026 Subrecipient Monitoring records in the Department CACFP Shared Staff files – 2nd Copy. Saving FFY 2026 Subrecipient Monitoring records in the Department CACFP Restricted files – 3rd Copy. Developing an online Subrecipient Monitoring Review system (SOARS) for maintaining documentation. Tracked by Assistant Coordinator, Staff, Administrative Staff, and Fiscal Office for assessed fiscal action. Conducting file inventory for review records from 2020 through the current date. Added new CACFP administrative staff with more experienced record management skills and greater awareness of federal program records retention needs, and structured logging practices for maintaining State Agency documentation internal control and data integrity to meet or exceed documentation compliance requirements. COMPLETION DATE/ CONTACT PERSON March 4,2026 Stephanie Mullin 609-984-1250 Stephanie.Mullin@ag.nj.gov