Finding 400935 (2023-003)

Significant Deficiency Repeat Finding

Requirement

Questioned Costs

Year

2023

Accepted

2024-06-17

Audit: 308988

Organization: Giving Youth A Chance Initiative (TN)

Auditor: Watkins Uiberall PLLC

AI Summary

Core Issue: Amendments to reimbursement claims were not submitted on time, violating compliance requirements.
Impacted Requirements: Claims must be submitted within 60 days after the claiming month, as per federal guidelines.
Recommended Follow-Up: Management should establish a clear deadline for reviewing and preparing amended claims to ensure timely submissions.

Finding Text

Significant Deficiency in Internal Controls over Compliance and on Compliance Award 10.558; Compliance Requirement A – Activities Allowed and Unallowed Condition: Amendments made to original claims for reimbursement were not submitted timely. Criteria: The Child and Adult Care Food assistance listing from sam.gov states “Institutions file monthly reports on Program operations to claim reimbursement for meals served. They must submit final claims no later than 60 days after the claiming month.” Cause: Timely amendments were not filed. Effect: Amounts owed to and from the federal program provider were not determined timely. Context: All ten (10) months of the program original and amended claim reimbursements were reviewed. Of the eight (8) months which had amended claim reimbursements, five (5) months were not filed timely, within 60 days after the claiming month. Recommendation: Currently, management has a process to review monthly claim reimbursements for a second time after the original claim reimbursement is filed. There currently is not a deadline to complete this review, other than within 60 days. We suggest that management further define this review process to include timely review and preparation of any needed amended claim reimbursements. Management’s Response: See accompanying management’s corrective action plan.

Corrective Action Plan

2022-003 – Untimely Submission of Claim Amendments for Reimbursement Corrective Action – This is a repeat finding, and improvements have been made since the release of the December 31, 2022, audit. In addition to retraining staff to enhance the accuracy of meal counts, GYAC has purchased an electronic system (KID KARE) to assist with tracking both meal count sheets and attendance rosters. This system ensures that meal counts and attendance rosters are reconciled, reducing the error rate in submissions. The system also checks for errors prior to claim submission and compares names on the roll with the number of meals being claimed for accuracy.

Other Findings in this Audit

400934 2023-002

Significant Deficiency Repeat
400936 2023-004

Significant Deficiency
977376 2023-002

Significant Deficiency Repeat
977377 2023-003

Significant Deficiency Repeat
977378 2023-004

Significant Deficiency

Programs in Audit

ALN	Program Name	Expenditures
10.558	Child and Adult Care Food Program	$1.93M
10.559	Summer Food Service Program for Children	$295,050