Finding Text
U.S. Department of Agriculture Child and Adult Care Food Program (CACFP) ? AL #10.558 TN Department of Human Services Grant # 175TN331N1099 Condition: We noted several instances in which the meal count forms were not reviewed by the State Application Coordinator and reconciled to the summary spreadsheet and claim for reimbursement for the month. Criteria: Title 7 of the Code of Federal Regulations, Section 226.10(c) states, ?In submitting a claim for reimbursement, the institution shall certify that the claim is correct and that records are available to support the claim.? Cause: The existing controls in place were not followed relating to reviewing daily meal count forms and reconciling to the summary spreadsheet and claim for reimbursement. Effect: Ineffective review of meal count forms and lack of reconciliation to summary spreadsheet and claims for reimbursement could potentially result in noncompliance if reimbursement is received for meals not distributed. Context: A sample of sixty (60) daily meal count sheets were selected for testing. The State Application Coordinator did not sign off on the file folder for three (3) selections and did not adequately tie the daily meal count sheets to the summary spreadsheet for three (3) other selections. Recommendation: Currently, management has a process to reconcile daily meal count sheets to the summary spreadsheet and reimbursement claims. This process includes a second review to be completed prior to submitting the claim reimbursement to the State of Tennessee. We recommend that current internal controls of compliance be reviewed and followed. Management?s Response: See accompanying management?s corrective action plan.