Finding Text
50000 – Child and Adult Care Food Program (CACFP) – Subrecipient Monitoring (Material
Weakness in Internal Control Over Compliance, Noncompliance)
Federal Agency: U.S. Department of Agriculture
Pass-Through Entity: California Department of Social Services
Program Name: Child and Adult Care Food Program (CACFP)
Federal Financial Assistance Listing: 10.558
Compliance Requirement: Subrecipient Monitoring
Type of Finding: Material Weakness and Material Noncompliance
Criteria or Specific Requirements
Title 7, Code of Federal Regulations, Part 226.16(d)(4)(iii) requires sponsoring organizations to
review each subrecipient facility a minimum of three times per year. Additionally, at least two of
the three reviews must be unannounced.
Condition
At three of six sites tested, the District has not met the minimum monitoring requirements. Two
of six sites tested had only two monitoring visits total during the year. One of six sites tested had
three visits; however, two of the three visits were announced visits.
Cause
The cause appears to be due to lack of internal controls over compliance for subrecipient
monitoring.
Effect
The District is not in compliance with the provisions of Title 7, Code of Federal Regulations, Part
226.16(d)(4)(iii).
Questioned Costs
None reported.
Context/Sampling
A nonstatistical sample of three out of thirteen sites was initially tested. This resulted in one
instance of noncompliance for a site which had only two of the three required monitoring visits.
In response to this noncompliance, three additional sites were tested for a total of six out of
thirteen sites. This resulted in two additional instances of noncompliance for one site that had
only two of the three required monitoring visits and one site that had three visits but only one
of which was unannounced. Repeat Finding
No.
Recommendation
The District should implement internal controls over subrecipient monitoring to ensure that an
adequate number of monitoring visits of each type are made during each year.