FAC Explorer

Finding 526784 (2022-003)

Material Weakness
Requirement
C
Questioned Costs
-
Year
2022
Accepted
2025-03-12
Audit: 345819
Organization: Greater Bethel Temple Incorporated (PA)
Auditor: J Miller & Associates LLC

AI Summary

  • Core Issue: Greater Bethel Temple, Inc. failed to disburse site payments within the required five working days.
  • Impacted Requirements: Compliance with cash management rules under the CACFP (10.558) was not met.
  • Recommended Follow-Up: Revise policies to ensure timely processing of site payments within the five-day window.

Finding Text

Criteria: Per the cash management compliance requirement in the compliance supplement 10.558 Child and Adult Care Food Program, a sponsoring organization must disburse advance and meal reimbursement payments to centers and day care homes under its sponsorship within five working days of receiving them from its state agency. Condition: Greater Bethel Temple, Inc. is a sponsoring organization for the Child and Adult Care Food Program (CACFP). It was noted that out of forty disbursement selections which included ten site payment disbursements, five site payments were made after five working days of receiving its payment from the Pennsylvania Department of Education. Cause: Change of policies and procedures relating to site payment processing. Effect: The sponsored organization did not receive its payment within five working days of Greater Bethel Temple, Inc. receiving payment from the Pennsylvania Department of Education. Questioned Costs: None noted. Recommendation: Greater Bethel Temple, Inc. should ensure that site payments are processed within five working days of receiving payment from the Pennsylvania Department of Education.

Corrective Action Plan

Payment procedure and policies will be reviewed by the Executive Director, Program Administrator and Accounting Manager in September, prior to the annual mandatory training. Program Sponsor will work with the Executive Director, Program Administrator and Site Directors to ensure that any future administrative reviews that require funds to be withheld will not affect the sites’ payments. Minimalize or eliminate any risk of disruption to the payment schedule in the future.

Categories

Cash Management

Other Findings in this Audit

  • 526785 2022-004
    Material Weakness
  • 1103226 2022-003
    Material Weakness
  • 1103227 2022-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.558 Child and Adult Care Food Program $884,561
10.559 Summer Food Service Program for Children $91,089