Finding 7160 (2022-003)

Significant Deficiency Repeat Finding
Requirement
E
Questioned Costs
$1
Year
2022
Accepted
2024-01-03
Audit: 9222
Auditor: Spd CPA Firm

AI Summary

  • Core Issue: Meal counts from attendance sheets do not match reimbursement claims submitted to the Tennessee Department of Human Services, leading to discrepancies in reported meals.
  • Impacted Requirements: Accurate meal counts are essential for reimbursement; discrepancies could result in receiving funds for meals not served.
  • Recommended Follow-Up: Transition to an electronic attendance system to ensure accurate tracking of students and meals served, reducing the risk of errors.

Finding Text

Condition: During the course of the audit, we noted that the meal counts from the sponsored cites based on attendance sheets did not always agree to the Claim for Reimbursement Summary submitted to the Tennessee Department of Human Services. The following discrepancies were noted: The recount for Site - Berkshire Place attendance sheets for February 2022 was 943; however, the client only requested reimbursement for 942 meals. The recount of the Site - Martha O'Bryan Center & Explore attendance sheets for May 2022 revealed that the amount should be 1,275; however, 1,305 was requested for Snacks and 1,316 for Supper. The total reimbursement was $6,463.72 but it should have been $6,273, which is a difference of $190.72. The recount of the Site - Rutherford County Crimson Tide attendance sheets for November 2022 revealed that the amount should be 1,112; however, 1,116 was requested for Snack and 1,116 for Supper The total reimbursement was $6,149.16 but it should have been $6,127.12; which is a difference of $22.04. Criteria: The Sponsored Cites claim reimbursement is based on the number in attendance and the number of meals served. Effect: Failure to provide accurate counts to the Tennessee Department of Human Services increases the risk that funds will be received for meals that were not served. Recommendations: The attendance sheets should be an electronic document that will accurately count the students in attendance and the meals served instead of a manual system that increases the risk for errors

Corrective Action Plan

The Organization is transitioning to a new digital software to electronically receive meal counts

Categories

Questioned Costs Cash Management

Other Findings in this Audit

  • 7158 2022-001
    Significant Deficiency
  • 7159 2022-002
    Significant Deficiency Repeat
  • 583600 2022-001
    Significant Deficiency
  • 583601 2022-002
    Significant Deficiency Repeat
  • 583602 2022-003
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
10.558 Child and Adult Care Food Program $874,131
10.559 Summer Food Service Program for Children $181,621