Finding 553813 (2022-002)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2025-04-02
Audit: 352469
Organization: Greater Harvest Church (TN)
Auditor: Spd CPA Firm

AI Summary

  • Core Issue: Meal participation records do not match reimbursement claims submitted to the State of Tennessee, indicating discrepancies in reported meal counts.
  • Impacted Requirements: Federal and state regulations require accurate documentation to support all reimbursement claims.
  • Recommended Follow-Up: Review and reconcile meal participation records with reimbursement claims to ensure accuracy and compliance, reducing the risk of disallowed claims.

Finding Text

Condition: The Organization maintains a meal participation record to support the claim for meal reimbursement request submitted to the State of Tennessee. During the audit, a review of those records revealed that the meal reimbursement requests did not always agree to the claim for reimbursement summary submitted to the State of Tennessee. The following discrepancies were noted: 1. Site – Holiday Village (March 2022) - the meal participation records show 4,277 meals served; however, the claim for meal reimbursement was 4,144 meals; 2. Site - Paddock (March 2022) - the meal participation records show 1,925 meals served; however, the claim for meal reimbursement was 2,184 meals; 3. Site - Cumberland View (April 2022) - the meal participation records show 1,084 meals served; however, the claim for meal reimbursement was 1,152 meals; 4. Site - Preserve @ Highland (August 2022) - the meal participation records show 1,146 meals served; however, the claim for meal reimbursement was 1,035 meals; 5. Site – Country Meadows (August 2022) - the meal participation records show 2,359 meals served; however, the claim for meal reimbursement was 2,575 meals. Criteria: According to federal and state regulations, grant recipients must maintain accurate and complete documentation to support all claims for reimbursement. Effect: Failure to provide accurate meal counts to the State of Tennessee increases the risk that future claims will be disallowed and reductions in future grant funding.

Corrective Action Plan

We will ensure that meal count documents are accurate and reported correctly for reimbursement. Additionally, we will use checks and balance system using two or more people to calculate accurate and verifiable number of meals correctly, thoroughly, and efficiently. We are implementing an automation system that will track, record and input data for reporting purposes. The new system is called KidKare by Minute Menu to improve this process

Categories

Cash Management

Other Findings in this Audit

  • 553812 2022-001
    Significant Deficiency
  • 1130254 2022-001
    Significant Deficiency
  • 1130255 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.558 Child and Adult Care Food Program $728,693
10.559 Summer Food Service Program for Children $121,180