Finding 1161648 (2023-002)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2025-10-30

AI Summary

  • Core Issue: Meal participation records do not match reimbursement claims, leading to discrepancies in reported meals served.
  • Impacted Requirements: Accurate documentation is required by federal and state regulations to support reimbursement claims.
  • Recommended Follow-Up: Implement a centralized, automated system for better documentation management and compliance.

Finding Text

Condition: 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 the meal reimbursement requests did not always agree to the claim for reimbursement summary submitted to the State of Tennessee. The following discrepancies were noted: Site – Bordeaux Library (January 2023) - the meal participation records show 753 meals served; however, the actual count was 743 meals. Site – Overlook (May 2023) - the meal participation records show 1,541 meals served; however, the actual count was 1,619 meals. Criteria: According to federal and state regulations, grant recipients must maintain accurate and complete documentation to support all claims for reimbursement. Effect: Failure to provide accurate meal counts to the State of Tennessee increases the risk that future claims will be disallowed and reductions in future grant funding. Repeat Finding from Prior Year: Yes Recommendations: The Organization should consider implementing a centralized, automated documentation management system to streamline the process and ensure ongoing compliance.

Corrective Action Plan

We will ensure that meal count documents are accurate and reported correctly for reimbursement. Additionally, we will use checks and balance system using two or more people to calculate accurate and verifiable number of meals correctly, thoroughly, and efficiently. We are implementing an automation system that will track, record and input data for reporting purposes. The new system is called KidKare by Minute Menu to improve this process

Categories

Cash Management

Other Findings in this Audit

  • 1161647 2023-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.558 CHILD AND ADULT CARE FOOD PROGRAM $658,627
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $100,079