Finding 1161647 (2023-001)

The Organization maintains a meal participation record to support the claim for meal reimbursement request submitted to the State of Tennessee. During the audit, a review of those records revealed that:1. The documentation failed to include the full name of the child served and properly signed by the site supervisor. 2. The total meal counts did not always agree to the claim for meal reimbursement.Criteria: Grant recipients must maintain accurate and complete documentation to support all claims for reimbursements. Internal controls must ensure that transactions are properly authorized, recorded and approved. Effect: The lack of adequate documentation puts the Organization at risk for: 1. Non-compliance with grant agreements, which may result in disallowed costs.2. Potential financial penalties for reductions in future grant funding.3. Loss of credibility with grantor agencies.