Finding 1130728 (2023-002)

Significant Deficiency Repeat Finding
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2025-04-07

AI Summary

  • Core Issue: Meal counts reported to the Tennessee Department of Human Services do not match actual attendance records, leading to discrepancies.
  • Impacted Requirements: Accurate meal counts are essential for reimbursement claims; inaccuracies can result in receiving funds for meals not served.
  • Recommended Follow-Up: Transition to an electronic attendance system to improve accuracy in meal counts and reduce errors.

Finding Text

Inaccurate Meal Counts for the Child and Adult Care Food Program Condition: During the course of the audit, we noted that the meal counts from the sponsored cites based on attendance sheets did not always agree to the Claim for Reimbursement Summary submitted to the Tennessee Department of Human Services. The following discrepancies were noted: 1. The recount for Site - Percy Priest Ducks Seven Oaks attendance sheets for July 2023 was 260; however, the client only requested reimbursement for 210 meals. Criteria: The Sponsored Cites claim reimbursement is based on the number in attendance and the number of meals served. Effect: Failure to provide accurate counts to the Tennessee Department of Human Services increases the risk that funds will be received for meals that were not served. Recommendations: The attendance sheets should be an electronic document that will accurately count the students in attendance and the meals served instead of a manual system that increases the risk for errors. Corrective Action: The Organization has plans to transition to a new digital software to electronically receive meal counts.

Categories

Cash Management

Other Findings in this Audit

  • 554285 2023-001
    Significant Deficiency Repeat
  • 554286 2023-002
    Significant Deficiency Repeat
  • 1130727 2023-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
10.558 Child and Adult Care Food Program $879,592
10.559 Summer Food Service Program for Children $199,706