FAC Explorer

Finding 522420 (2024-001)

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Requirement
M
Questioned Costs
-
Year
2024
Accepted
2025-02-07
Audit: 341706
Organization: Food for Kids, Inc. (TX)
Auditor: Melton & Melton LLP

AI Summary

  • Core Issue: Missing completed review forms for facilities in the Child and Adult Care Food Program hinder effective monitoring.
  • Impacted Requirements: Noncompliance with federal recordkeeping and monitoring criteria as outlined in the Code of Federal Regulations.
  • Recommended Follow-Up: Revise internal controls to ensure timely return and filing of review forms; management plans to implement changes in fiscal year 2025.

Finding Text

Identification of the Federal Program: Assistance Listing Number 10.558, Child and Adult Care Food Program, United States Department of Agriculture. Pass-Through Entity: Texas Department of Agriculture. Award Number: NT4XL1YGLGC5. Compliance Requirement: Subrecipient Monitoring – Significant Deficiency and Noncompliance. Criteria: The Code of Federal Regulations requires sponsoring organizations in the Child and Adult Care Food Program ("CACFP") to collect and maintain all program records (Part 226.15(e), Recordkeeping) and provide adequate supervisory and operational personnel for the effective management an monitoring of the program at all facilities it sponsor (Part 226.16(d)). Condition: Completed review forms were not maintained for all facilities the Organization sponsors. Cause: The completed review forms were misplaced. Effect or potential effect: Without review forms, the program's sponosr is unable to determine if past provider deficiencies or findings have been corrected which could result in unexpected liabilities. Questioned Costs: None. Context: A sample size of six facilities was reviewed from a total pupulation of sixty-one facilities with a monthly claim reimbursement during the year ended September 30, 2024. Of the six facilities, one facility had no available review forms. Reccomendations: Internal controls should be reviewed and revised, accordingly, to ensure completed review forms are promptly returned to the administrative office for filing. View of the responsible official and planned corrective actions: Management concurs with the audit finding. Procedures for the completion, filing, and maintenance of review forms will be revised in fiscal year 2025.

Corrective Action Plan

From the desk of Rev. Vickie Keys, Executive Director. Date: January 20, 2025. Re: Lost Monitoring Visit form - Audit Finding Reference: 2024-001. The following corrective action plan will be implemented February 1, 2025 to ensure monitoring view forms are not misplaced. Step 1: The Director of Operation will make monitoring visit assignments for the month. Step 2: Each Compliance Officer is to submit the monitoring form to the Director of Operation no later than the last day of the month the visit was due to be performed. Step 3: The Director of Operation will follow up with each Compliance Officer to ensure forms were received, review the form, and enter the date the visit was completed into the data base to ensure visits are made as TDA requires. Step 4: The Executive Director will review the final report of all visits conducted for the month to sensure forms are accounted for. Step 5: The Director of Operation and the Office Clerk will perform random binder checks to see if forms are filed correctly. Step 6: The Director of Operation will oversee the labiling and thinning process of forms and binders before sending boxes to storage. This will ensure stored files can be easily located. The Executive Director has final responsibility for the implementation and maintenance of this procedure.

Categories

Subrecipient Monitoring Cash Management Significant Deficiency

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
10.558 Child and Adult Care Food Program $1.46M