Finding 615311 (2022-001)

Significant Deficiency Repeat Finding
Requirement
A
Questioned Costs
-
Year
2022
Accepted
2023-09-28
Audit: 46571
Organization: YMCA of Memphis & the Mid-South (TN)

AI Summary

  • Core Issue: Meal count forms were not properly reviewed and reconciled, risking noncompliance with reimbursement claims.
  • Impacted Requirements: Compliance with Title 7 of the Code of Federal Regulations, Section 226.10(c), which mandates accurate claims and supporting records.
  • Recommended Follow-Up: Review and adhere to existing internal controls for reconciling meal counts and claims before submission.

Finding Text

U.S. Department of Agriculture Child and Adult Care Food Program (CACFP) ? AL #10.558 TN Department of Human Services Grant # 175TN331N1099 Condition: We noted several instances in which the meal count forms were not reviewed by the State Application Coordinator and reconciled to the summary spreadsheet and claim for reimbursement for the month. Criteria: Title 7 of the Code of Federal Regulations, Section 226.10(c) states, ?In submitting a claim for reimbursement, the institution shall certify that the claim is correct and that records are available to support the claim.? Cause: The existing controls in place were not followed relating to reviewing daily meal count forms and reconciling to the summary spreadsheet and claim for reimbursement. Effect: Ineffective review of meal count forms and lack of reconciliation to summary spreadsheet and claims for reimbursement could potentially result in noncompliance if reimbursement is received for meals not distributed. Context: A sample of sixty (60) daily meal count sheets were selected for testing. The State Application Coordinator did not sign off on the file folder for three (3) selections and did not adequately tie the daily meal count sheets to the summary spreadsheet for three (3) other selections. Recommendation: Currently, management has a process to reconcile daily meal count sheets to the summary spreadsheet and reimbursement claims. This process includes a second review to be completed prior to submitting the claim reimbursement to the State of Tennessee. We recommend that current internal controls of compliance be reviewed and followed. Management?s Response: See accompanying management?s corrective action plan.

Categories

Cash Management Internal Control / Segregation of Duties

Other Findings in this Audit

  • 38869 2022-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
10.558 Child and Adult Care Food Program $5.89M
10.559 Summer Food Service Program for Children $1.20M
14.218 Community Development Block Grants/entitlement Grants $110,000