Finding 596917 (2022-001)

Material Weakness
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2023-09-07

AI Summary

  • Core Issue: Employees lacked proper training on program eligibility, violating the Organization's policy.
  • Impacted Requirements: Inadequate internal controls led to potential misclassification of meal eligibility.
  • Recommended Follow-up: Implement mandatory training procedures and maintain documentation to ensure all employees receive necessary USDA training.

Finding Text

United States Department of Agriculture Federal Assistance Listing Number 10.558 Child and Adult Care Food Program Criteria or specific requirement: Eligibility (7 CFR 226) Employees of the Organization did not receive the proper training on program eligibility per the Organization's policy. Condition: Employees of the Organization did not receive the proper eligibility training under the Organization's policy. Questioned Costs: None Context: A sample of 2 employees was tested out of a total population of 11 employees. The sampling methodology is not and is not intended to be statistically valid. One employee did not receive the required program training. Effect: Incorrect classification of eligibility for meals served could be assigned to an individual. Cause: The Organization's internal controls were not adequate to ensure employees received the proper program training. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend implementing policies and procedures to ensure employees receive the proper program training to determine proper eligibility. Views of Responsible Officials and Planned Corrective Actions: Management concurs with findings and plans to implement the recommendations above. Starting in July 2023, the SADCCF Training Department will schedule Mandatory New hire and Refresher Trainings and document completion with a certificate, sign in sheet and agenda detailing the material covered during the training. The Training Department along with HR will also add USDA as a required training in the training database for each employee working for SADCCF's children and adult programs. This will enable HR to print a list by employee of needed trainings and this list will be reviewed quarterly to make sure all employees required to have the USDA training have received it.

Categories

Eligibility Internal Control / Segregation of Duties

Other Findings in this Audit

  • 20474 2022-004
    Material Weakness
  • 20475 2022-001
    Material Weakness
  • 20476 2022-002
    Material Weakness
  • 20477 2022-003
    Material Weakness
  • 596916 2022-004
    Material Weakness
  • 596918 2022-002
    Material Weakness
  • 596919 2022-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.498 Provider Relief Fund and American Rescue Plan (arp) Rural Distribution $301,167
93.575 Covid-19 Child Care and Development Block Grant $216,600
10.558 Child and Adult Care Food Program $204,657
93.575 Child Care and Development Block Grant $61,901
93.667 Social Services Block Grant $9,640