FAC Explorer

Finding 392102 (2023-001)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2024-04-02
Audit: 302252
Organization: Child Nutrition, INC (VA)
Auditor: Pbmares LLP

AI Summary

  • Core Issue: The Organization failed to conduct the required three monitoring visits per year for one provider under the CACFP eligibility guidelines.
  • Impacted Requirements: This oversight violates the federal monitoring requirements as outlined in 7 CFR §226.16(iii), which mandates visits within the fiscal year.
  • Recommended Follow-Up: Implement a tracking system to ensure compliance with the fiscal year visit requirements for all providers.

Finding Text

Eligibility – Child and Adult Care Food Program – Federal Assistance Listing Number 10.558; Award Period: Year ended September 30, 2023; Pass-through entity name: Virginia Department of Health Criteria: Per 7 CFR §226.16(iii), sponsoring organizations must review each facility three times each year. Each year is defined as the fiscal year per Virginia Department of Health clarification. Condition: The Organization did not complete the monitoring procedures required by the CACFP eligibility of three visits per year for one of the providers tested. This is a violation of the monitoring requirements under the CACFP. Cause: The Organization did not have a clear understanding of the compliance requirement that the three visits per year had to take place within the fiscal year and adhered to a 12 month cycle for each provider instead of the specified 12 month time frame. Therefore there was also a lack of internal controls to detect if the minimum number of visits had occurred for each provider within the required time frame. Effect: The lack of review of eligibility could result in an ineligible provider receiving reimbursement under the federal award. Questioned Costs: None noted. Context: One provider tested did not receive the required minimum of three visits during the fiscal year. Recommendation: We recommend the Organization implement an addition to the tracking of monitor visits already in place that will identify eligibility compliance for the fiscal year. Views of Responsible Officials: Child Nutrition, Inc. management agrees with Finding 2023-001: Eligibility – Child and Adult Care Food Program – Federal Assistance Listing Number 10.558; Award Period: Year ended September 30, 2023; Pass-through entity name: Virginia Department of Health.

Corrective Action Plan

Corrective Action Taken or Planned: Child Nutrition, Inc. is in contact with the Virginia Department of Health (VDH) awaiting official written notification of the requirement that the three visits per year take place within the fiscal year. Immediately, for the current fiscal year (FY2024), the Executive Director analyzed the Review History Report for all active providers to ensure compliance within the current fiscal year. The Executive Director drafted and finalized Reports Required to ensure Monitor Compliance within Fiscal Year (October – September) on March 11, 2024 and trained all Organization staff on March 14, 2024. Reports Required to ensure Monitor Compliance within Fiscal Year (October – September) • Review History Report: Executive Director and Field Specialist Manager are to review quarterly and communicate with Field Specialist if there are any discrepancies or required action. Field Specialists are required to run report for their case load and review quarterly. • Provider Due Reviews: Executive Director and Field Specialist Manager are to review monthly and communicate with Field Specialist if there are any discrepancies or required action. Field Specialists are required to run report for their case load and review monthly • Providers Not Trained: Executive Director and Field Specialist Manager are to review monthly and communicate with Field Specialist if there are any discrepancies or required action. Field Specialists are required to run report for their case load and review monthly • Sponsor Review Worksheet – Past Review History Executive Director and Program Manager will review the past review history on the Sponsor Review Worksheet as reports are received and entered into Minute Menu. The Program Manager will update Review# in Minute Menu. The Executive Director will edit next review due date as necessary. Name of Contact Person: Elizabeth Wittusen, Executive Director Phone Number of Contact Person: (540) 347-3767 Projected Completion Date: March 2024

Categories

Subrecipient Monitoring Eligibility Internal Control / Segregation of Duties Cash Management School Nutrition Programs

Other Findings in this Audit

  • 968544 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.558 Child and Adult Care Food Program $3.83M