Finding 1220214 (2025-003)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-06-29

AI Summary

  • Core Issue: Incorrect meal codes were claimed for a participant due to inadequate training and oversight.
  • Impacted Requirements: Institutions must accurately determine eligibility for free and reduced-price meals to ensure correct reimbursement rates.
  • Recommended Follow-Up: Provide additional training for staff on eligibility requirements and implement a secondary review process for claims.

Finding Text

U.S. Department of Agriculture Passed through the Alabama State Department of Education Program: Child and Adult Care Food Program CFDA: 10.558 Grant Number: AF6-0000 Noncompliance/Significant Deficiency Eligibility Criteria Institutions must determine each enrolled participant's eligibility for free and reduced price meals in order to claim reimbursement for the meals served to that individual at the correct rate. Condition During our audit, we identified one participant that had the incorrect meal code being claimed. Cause The site responsible for entering participants meal codes did not have adequate training or oversight to ensure the correct eligibility category was applied. The error was not detected prior to submission of reimbursement claims. Effect Inadequate control over the income eligibility determination can lead to improper rate determinations resulting in incorrect reimbursement claims. As a result, questioned costs projected based on a sample error rate of 2.05% applied to the total population of $422,011, resulting in projected questioned costs of $8,658. Recommendation We recommend that staff responsible for determining eligibility at the site receive additional training regarding grant requirements. Management's Response Additional training will be provided to staff responsible for determining and entering participant meal eligibility codes to ensure proper classification and reimbursement claims. Management will also implement a secondary review process for eligibility determination prior to submission of reimbursement claims to reduce risk of future errors.

Corrective Action Plan

CFDA 10.558 — Child and Adult Care Food Program Finding Type: Noncompliance / Significant Deficiency Corrective Action Plan The YMCA acknowledges the finding related to incorrect participant meal coding and reimbursement classifications. Management has implemented the following corrective actions: 2 4 Provide refresher training to all staff responsible for determining and entering participant eligibility classifications. Develop written procedures outlining eligibility determination requirements and reimbursement coding standards. Conduct periodic internal audits of participant eligibility classifications to identify and correct errors timely. Maintain documentation of training attendance and ongoing monitoring activities. Responsible Party Sonja Williams and Site Coordinators Expected Completion Date September 30, 2026

Categories

Cash Management Eligibility School Nutrition Programs Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1220212 2025-001
    Material Weakness Repeat
  • 1220213 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $921,300
10.558 CHILD AND ADULT CARE FOOD PROGRAM $422,011
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $339,093