Finding 943113 (2022-002)

Reference No.: 2022-002 Program: U.S. Department of Agriculture; Passed through Alabama Department of Education; Child and Adult Care Food Program (CACFP), Assistance Listing #10.558, for 1/1/2022 through 12/31/2022. Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: As part of our review of the Child and Adult Care Food Program (CACFP) it was noted some of the Club’s daily food invoices were missing the site supervisor’s signature for having received the meals specified. Context: This is a condition identified per review of the program’s financial data throughout the year. Effect: Without adequate controls in place to ensure paperwork is properly filled out and reviewed, the reimbursements requested for the program could be inaccurate. Cause: Policies and procedures were not in place to confirm the receiving signature on daily food invoices. Repeat of a Prior-Year Finding: Yes, 2021-002 Recommendation: Additional reviewing should be added to the procedures performed monthly to ensure all appropriate receiving signatures occur. View of Responsible Officials: The Club and management agree with this finding.