Finding Text
US Department of Agriculture
Passed through NYS Education Department
Program Name: Summer Food Service Program for Children 2023
Assistance Listing Number: 10.559
Finding Reference Number: 2023-001
Recommendation: Machne Rav Tov will ensure that meal counters are present at the start of each
meal service. All required records will be maintained and posted as necessary. The Organization
will have proper site supervision during meal services to ensure that meals are served at the
approved time, consist of all required components, and are consumed on site.
Amount of Questioned Cost: $44,445
Auditor’s Summary of Auditee’s Comments: The Organization agrees with the finding and the
appropriate staff members were trained in the comprehensive plan of corrective action. The
amount of questioned cost was reimbursed as of the date of these financial statements.
Completion Date: May 21, 2024
Conditions: The Organization does not have an accurate meal counting system in place. Required
records were not maintained. Meals were served in a non-approved service style, were not timely,
and did not contain all required components. The site supervisor was not present at the meal
service, and meals were consumed off site.
Criteria: Section 225.15(c)(a) of Title 7 of the Code of Federal Regulations (CFR) provides in
pertinent part that sponsors shall maintain accurate records to justify all costs and meals claimed.
Section 225.15(f) of the CFR states that parents of children enrolled in camps must be given
application forms to provide information to determine eligibility of individual children. Section
225.16(c)(3)(4) of Title 7 of the CFR provides in pertinent part that meals served outside of the
period of approved meal service shall not be eligible for program payments. Section 225.16(d) of
Title 7 of the CFR provides in pertinent part that sponsors shar ensure that all meals served meet
all of the meal component requirements.
Section 225.15(c)(4) of Title 7 of the CFR provides in pertinent part that there must be adequate
supervision at each site in order for a sponsor to be eligible to participate in the Program. Section
225.15(a) of Title 7 of the CFR provides in pertinent part that meals need to be operated in
accordance with any instructions issued by the state agency; SFSP Administrative Guidance for
Sponsors states that, except where otherwise permitted, all meals must be consumed on site.
Effect: Meals served when accurate records are not maintained may be denied for reimbursement.
Section 225.11(d) (2) of Title 7 of the Code of Federal Regulations provides in pertinent part that
if the State agency observes meal service violations during the conduct of the site review, the
agency shall disallow as meals served to children all of the meals observed to be in violation.
Cause: Accurate records to substantiate costs and meals claimed were not maintained, and meals
were not operated in accordance with CFR and state agency guidelines.