Finding Text
Program: Child and Adult Care Food Program
Assistance Listing Number: 10.558
Federal Agency: U.S. Department of Agriculture
Pass-Through Grantor: New York State Department of Health
Award Identification: 03256, 03257 Year 2022
Criteria: Eligibility; Subrecipient Monitoring – Entities should retain all financial records, supporting documents, statistical records, and all other records pertinent to the award for a period of three years from the date of submission of expenditure/claim under 2 CFR 200.334.
Condition: During the course of our audit procedures performed on eligibility and subrecipient monitoring, there were instances where participant records could not be located for both children and providers.
Questioned costs: Unknown.
Context: We tested a sample of 49 of 225 children, and 11 of 43 providers for eligibility. No records for the year could be provided for 1 of the selections for compliance, and no evidence of review and approval could be provided for 6 of the records. Additionally, we tested 11 out of 43 providers for subrecipient monitoring. No records could be provided for one of the selections. The sample was not and was not intended to be statistically valid.
Effect: We were unable to verify compliance with eligibility and subrecipient monitoring requirements.
Cause: The Settlement did not have internal controls in place related to eligibility and subrecipient monitoring.
Repeat finding: This is a repeat finding (2021-009).
Recommendation: We recommend that the organization revise its documentation storage and retention procedures to ensure maintaining of required documentation.
Views of responsible officials and planned corrective actions: The Settlement agrees with the finding.
Fiscal and program staff will update CACFP Policies and Procedures to ensure that all CACFP records are retained for a minimum of three years. CACFP eligibility will be clearly documented and retained for three years by program staff. Fiscal and program staff will update CACFP Policies and Procedures to reflect subrecipient eligibility and related paperwork.
Staff will be trained on completing and maintaining CACFP enrollment and eligibility paperwork via CACFP online workshops.
Managers will complete management KidKare training to optimize electronic recordkeeping of CACFP documentation.
The Compliance Director will complete an unannounced monitoring review of enrollment paperwork quarterly.
Policies and Procedures will be edited to reflect rules and regulations for enrollment and eligibility paperwork.
Implementation began October 2023.