Finding 620142 (2022-001)

Significant Deficiency
Requirement
M
Questioned Costs
-
Year
2022
Accepted
2022-12-18

AI Summary

  • Core Issue: The Organization failed to conduct the required on-site monitoring visits for the CACFP during the grant period.
  • Impacted Requirements: At least two unannounced visits per year, including one during a new facility's first four weeks of operation.
  • Recommended Follow-Up: Develop a facility monitoring process that meets grant requirements, reviewed by management not involved in the visits.

Finding Text

Internal Control deficiencies: 2022-001: On-Site Monitoring Department of Agriculture pass through Iowa Department of Education 10.558 Child and Adult Care Food Program (CACFP) Federal Award Year: 2022 Finding: The Organization did not perform al of the required on-site monitoring visits during the grant period. Criteria: CACFP sponsoring organizations must review each facility three times each year and: 1) at least two of the three reviews must be unannounced; 2) at least one of the unannounced review must include observation of meal service; 3) at least one review must be made during each new facility's first four weeks of program operations and 4) not more than six months may elapse between reviews. In response to COVID-19, the Food and Nutrition Service waived several of the requirements related to site visits. However, the Organization was still required to perform two facility visits year and visit a new facility at leas once within the first four weeks of program operations. Condition and Context: During our review and testing of facility visits performed by Friendly House, we noted the required minimum visits were not performed. Cause: Due to limitations and difficulties from COVID-19, the Organization did not perform all of the required facility visits during the grant period. Effect: The Organization did not meet the grants requirement for facility visits. Questions Costs: $0 Indication as a repeated finding: This is not a repeat finding. Recommendation: We recommend that the Organization develop a facility monitoring process in accordance with the grant requirements. The process should be reviewed by an individual of management that is not involved with performing the facility visits. Response and Corrective Action Planned: The Organization will implement a facility monitoring program that incorporates all of the facility visit requirements as described in the grant agreement. Conclusion: Response accepted

Categories

Subrecipient Monitoring Internal Control / Segregation of Duties

Other Findings in this Audit

  • 43700 2022-001
    Significant Deficiency
  • 43701 2022-001
    Significant Deficiency
  • 620143 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.558 Child and Adult Care Food Program $44,091
14.218 Community Development Block Grants/entitlement Grants $35,000
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $6,942
97.024 Emergency Food and Shelter National Board Program $3,500