Finding 547577 (2024-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-03-31
Audit: 351758
Organization: Sco Family of Services (NY)

AI Summary

  • Core Issue: Meal counts were inaccurately recorded at the point of service, violating federal requirements.
  • Impacted Requirements: Compliance with 7 CFR 210.8, which mandates accurate meal counting before reimbursement claims.
  • Recommended Follow-Up: Develop and implement internal controls to ensure accurate meal counts for eligible participants.

Finding Text

Findings: 2024-002 – Meal count and claim Agency: U.S. Department of Agriculture Assistance Listing # and Program: CFDA #10.553 – School Breakfast Program CFDA #10.555 – National School Lunch Program Name of Cluster: Child Nutrition Cluster Federal Award Identification # and Year: 280501890176 Year: 2024 Name of Pass-Through Entity: New York State Education Department Criteria: Per 7 CFR 210.8 SCO Family of Services shall establish internal controls which ensure the accuracy of meal counts prior to the submission of each monthly claim for reimbursement. Condition: During our audit we noted that the meal counts were not properly taken and recorded at the point of service. Questioned costs: None noted Context: Meal counts were based on attendance and not by the specific meal at the point of service. Effect: SCO Family of Services did not comply with the requirements related to meal counting and claiming as per 7 CFR 210.8. Cause: SCO Family of Services did not have the proper policies in place for reporting meal counts. Recommendation: We recommend that SCO Family of Services develop internal controls to ensure meal counts are taken accurately at the point of service for eligible participants. Management’s Corrective Action Plan: See Appendix A attached

Corrective Action Plan

To address the issue of meal counts not being properly taken and recorded at the point of service, SCO Family of Services is reinforcing internal controls in accordance with 7 CFR 210.8 to ensure the accuracy of meal counts prior to submitting monthly claims for reimbursement. Staff involved in meal service have received refresher training on proper point-of-service meal counting procedures, and supervisors will continue to conduct routine monitoring to verify compliance. These steps will help ensure that all meal counts are accurately recorded in real-time, supporting the integrity of reimbursement claims. To ensure accountability, the agency is currently in the process of recruting a full-time Food Service Director who will have oversight over the Child Nutrition Porgram and will be responsible for continued compliance, staff training, on-site reviews, and all documentation required by both state and federal regulations. While we will recruit to fill this poistion, an interim Food Service Director will be appointed. Our PQI department will continue to support and monitor activities as well. Proposed Implementation Date: Immediately

Categories

School Nutrition Programs Cash Management Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 547578 2024-002
    Significant Deficiency
  • 1124019 2024-002
    Significant Deficiency
  • 1124020 2024-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.558 Temporary Assistance for Needy Families $2.94M
93.600 Head Start $710,767
10.555 National School Lunch Program $510,157
10.558 Child and Adult Care Food Program $354,790
93.569 Community Services Block Grant $348,386
10.553 School Breakfast Program $300,129
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $281,072
93.667 Social Services Block Grant $128,349
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $125,721
10.569 Emergency Food Assistance Program (food Commodities) $94,547
84.027 Special Education Grants to States $78,347
93.268 Immunization Cooperative Agreements $52,025
93.575 Child Care and Development Block Grant $49,159
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $12,845