FAC Explorer

Finding 38459 (2022-001)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2023-06-04
Audit: 34881
Organization: Shiloh Neighborhood Development Corporation (OH)
Auditor: Cliftonlarsonallen

AI Summary

  • Core Issue: The organization inaccurately reported meal counts, leading to potential under-reimbursement from ODE.
  • Impacted Requirements: Monthly reports to the Ohio Department of Education must contain accurate meal information.
  • Recommended Follow-Up: Implement a formal review process for the daily tracking spreadsheet to ensure accuracy before submission.

Finding Text

2022-001 Allowable Activities Federal Agency: U.S. Department of Agriculture Federal Program Title: Child and Adult Care Food Program ALN Number: 10.558 Award Period: October 1, 2021 ? September 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control Over Compliance ? Other Matters Criteria or Specific Requirement: Monthly reports submitted to the Ohio Department of Education should contain accurate information. Condition: During our testing we sampled 60 meal count sheets which included 4,711 meals served. We noted 2 meal count sheets that did not tie to the daily tracking spreadsheet which accumulates all meals served and is then submitted to ODE for reimbursement. Questioned Costs: None Context: During our testing, it was noted that the spreadsheet that is utilized to report the amount of monthly meals was understated by 5 snacks compared to the daily count sheets. Because the spreadsheet is understated, this also indicates that the Organization is under reporting its meals served, which in return does not maximize their total reimbursement. Cause: The Organization does not have a formal review process once data is entered to ensure it is accurate. Effect: The Organization under reported number of meals served which leads to meals that are not reimbursed by ODE. Repeat Finding: No Recommendation: To help reduce the potential for errors and maximize the amount of reimbursement we recommend that the daily tracking spreadsheet be reviewed by management.

Corrective Action Plan

U.S. Department of Agriculture Connecting Kids to Meals (the Organization) respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 1, 2021 ? September 30, 2022 The finding from the schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Agriculture SIGNIFICANT DEFICIENCY 2022-001 Child and Adult Care Food Program ? Assistance Listing No. 10.558 Recommendation: To help reduce the potential for errors and maximize the amount of reimbursement we recommend that the daily tracking spreadsheet be reviewed by management. Explanation of disagreement with audit finding: While there is no strenuous disagreement with the audit finding, the Responsible Officials want to note that the under reporting of 5 meals out of 4,711 tested during the CACFP Afterschool Meal Program is less than .106% error rate. In total 630,906 meals were served to kids during the fiscal year. To reduce the potential for human data input errors, Connecting Kids To Meals has entered into a contract with a software developer to create customized software that will enable CKM servers to more accurately capture meal totals electronically. The software will begin being utilized the fall of 2023. This will enhance the effectiveness of the nonprofit hunger-relief agency. Action planned/taken in response to finding: The Organization has engaged an external software designer to develop a new software program that will aide in better tracking meals at the various sites. This is also expected to reduce errors in the excel spreadsheet the Organization is currently utilizing. Name of the contact person responsible for corrective action: Wendi Huntley, President Planned completion date for corrective action plan: September 30, 2023 If the U.S. Department of Agriculture has questions regarding this plan, please call Wendi Huntley, President at 419-720-1106.

Categories

Cash Management Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 614901 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.558 Child and Adult Care Food Program $1.38M
10.559 Summer Food Service Program for Children $549,079