Finding Text
2025-002. Reporting and Documentation of Meals Served Significant Deficiency in Internal Controls Over Compliance and on Compliance Award 10.559: U.S. Department of Agriculture passed through to Tennessee Department of Human Services; SFSP: Compliance Requirement A – Activities Allowed and Unallowed Condition: The Organization had multiple instances where reporting and documentation requirements were not met. Criteria: Title 7 of the Code of Federal Regulations, Section 225.9 (d)(5) states, “In submitting a claim for reimbursement, the sponsor shall certify that the claim is correct and that records are available to support this claim.” Cause: The primary internal control over compliance for submitting claims for reimbursement and reviewing the claim reimbursement against monthly internal spreadsheets failed. Effect: Data was incorrectly reported to the Tennessee Department of Human Services. Management Response: The Organization agrees with the auditor’s finding and will take actions to ensure that future documentation and reporting meets the standards required.