Achieving a Findings-Free Audit: Guidance for Institutions
Guidance on preparing for and undergoing audits within the CACFP program, including scheduling, desk audits, on-site visits post-COVID, and performance standards such as financial viability. Institutions are advised on documentation, procedures, and standards to achieve a successful audit review.
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ACE YOUR AUDIT GUIDANCE TO HELP INSTITUTIONS ACHIEVE THE GOAL OF A FINDINGS FREE REVIEW
PREPARE IN ADVANCE INSTITUTIONS ARE REVIEWED AT LEAST ONCE EVERY THREE YEARS INSTITUTIONS NEW TO THE CACFP ARE REVIEWED IN THE FIRST YEAR OF OPERATION NOTICE OF THE SCHEDULED REVIEW DATE IS E-MAILED TO THE CACFP COORDINATOR OF EACH INSTITUTION FOOD SERVICE AND CLASSROOM STAFF CANNOT BE ALERTED THAT A REVIEW IS SCHEDULED RESERVE A SPACE FOR THE REVIEWER(S) THE SPACE SHOULD HAVE A DECENT SIZED TABLE AND ADULT SIZED CHAIRS (GOOD LIGHTING AND HEAT ARE ALSO APPRECIATED) GATHER THE REQUIRED CACFP PAPERWORK IN ADVANCE OF THE REVIEW DATE PLAN TO BE AVAILABLE THROUGHOUT THE REVIEW TO ANSWER QUESTIONS AND TO ACCOMPANY REVIEWERS DURING SITE REVIEWS
DESK AUDITS THE STATE AGENCY IS PLANNING TO CONTINUE THE OFF-SITE REVIEW OF MOST CACFP RECORDS. THE OFF-SITE REVIEW OF THESE RECORDS WILL LESSEN OUR TIME ON-SITE. MENUS, PORTION MENUS MEAL COUNT RECORDS ENROLLMENT ROSTERS ATTENDANCE RECORDS/SIGN-IN & OUT SHEETS BANK STATEMENTS, CREDIT CARD STATEMENTS & INCOME AND EXPENSE RECORDS CACFP RECEIPTS & INVOICES PAYROLL RECORDS FOR STAFF WITH CACFP DUTIES IN-HOUSE TRAINING RECORDS MONITORING RECORDS INCOME ELIGIBILITY FORM (IEF) SPREADSHEET FOR ENROLLMENT FORMS & IEFS
WHAT WILL BE DONE ON-SITE POST COVID ONCE THE CURRENT HEALTH EMERGENCY ALLOWS ON-SITE VISITS TO BE CONDUCTED SAFELY, THE STATE AGENCY WILL ARRANGE A DATE AND TIME TO VISIT INSTITUTIONS AS PART OF THE REVIEW PROCESS. DURING THE ON-SITE VISIT WE WILL: REVIEW THE INCOME ELIGIBILITY FORMS FOR EVERY PARTICIPANT AT ALL SPONSORED SITES VISIT ONE OF YOUR SPONSORED SITES VIEW A MEAL OR SNACK AND OBSERVE SITE OPERATIONS ASK A FEW QUESTIONS ABOUT CACFP PROCEDURES
PERFORMANCE STANDARDS FINANCIAL VIABILITY ADMINISTRATIVE CAPABILITY PROGRAM ACCOUNTABILITY
FINANCIAL VIABILITY INSTITUTIONS MUST BE FINANCIALLY VIABLE TO PARTICIPATE IN THE CACFP; FINANCIAL VIABILITY IS DETERMINED THROUGH DOCUMENTED VERIFICATION OF REVENUE AND EXPENSES, SUCH AS: THE APPROVED BUDGET AND OTHER SOURCES OF REVENUE SUBMITTED IN CNPWEB CACFP FUNDS MUST BE USED TO OPERATE A NOT-FOR-PROFIT MEAL SERVICE AND TRACKED SEPARATELY AS PART OF THE ADMINISTRATIVE REVIEW, CACFP NUTRITION CONSULTANTS WILL EXAMINE INVOICES AND RECEIPTS FOR ALLOWABLE CACFP EXPENSES THAT WERE INCURRED IN THE REVIEW MONTH BANK STATEMENTS FOR THE REVIEW MONTH PROFIT/LOSS LEDGER FOR THE REVIEW MONTH PAYROLL RECORDS FOR STAFF MEMBERS WITH CACFP DUTIES FOR THE REVIEW MONTH
ADMINISTRATIVE CAPABILITY PROCUREMENT CONTRACTS WITH FOOD SERVICE VENDORS AND APPLICABLE INVOICES ADVERTISEMENTS FOR FORMAL BIDS (OVER $250,000) DOCUMENTED PROOF OF INFORMAL BID OUTREACH AND/OR QUOTES WRITTEN CODE OF CONDUCT PROCUREMENT METHOD JUSTIFICATION FOR WINNING VENDOR
ADMINISTRATIVE CAPABILITY USDA GUIDANCE, HANDBOOKS, AND MEMOS CIVIL RIGHTS COMPLAINT PROCEDURES JOB DESCRIPTIONS HOUSEHOLD CONTACT PROCEDURES SPONSORS OF UNAFFILIATED SITES AND FAMILY DAY CARE HOMES MUST HAVE AGREEMENTS BETWEEN THE SPONSOR AND THE SITES WRITTEN DISBURSEMENT PROCEDURES
PROGRAM ACCOUNTABILITY ENROLLMENT ROSTER (ELIGIBILITY, ENROLLMENT DATE, WITHDRAWAL DATE) INCOME ELIGIBILITY FORMS (DOUBLE AS ENROLLMENT FORMS FOR CHILD CARE AND ADULT DAY SERVICES) ENROLLMENT FORMS FOR CHILDREN ENROLLED IN HEAD START AND FAMILY DAY CARE HOMES (NO INCOME ELIGIBILITY FORMS NEEDED) ATTENDANCE RECORDS
PROGRAM ACCOUNTABILITY ELIGIBILITY AT RISK SITES NEED DOCUMENTATION OF SCHOOL DATA FOR-PROFIT CENTERS NEED DOCUMENTATION TO SHOW 25% QUALIFIER FAMILY DAY CARE HOME SPONSORS NEED TIERING INFORMATION AND DOCUMENTATION TO BACK UP THE DETERMINATION CURRENT INCOME GUIDELINES
PROGRAM ACCOUNTABILITY MEAL COUNTS DAILY MEAL COUNT RECORDS SHIFTS OF CARE DOCUMENTATION EDIT CHECKS
PROGRAM ACCOUNTABILITY MEAL REQUIREMENTS (MONTH OF REVIEW AND MONTH OF ON-SITE VISIT) MENUS PORTION MENUS CHILD NUTRITION (CN) LABELS RECIPES INFANT MEAL RECORDS (IF APPLICABLE) MEDICAL STATEMENTS/SPECIAL DIETARY NEEDS
PROGRAM ACCOUNTABILITY SUMMARY OF INCOME/EXPENSES FOR REVIEW MONTH CACFP REIMBURSEMENT DONATIONS BUSINESS INCOME FOOD COSTS LABOR COSTS BUSINESS COSTS RECEIPTS AND INVOICES FOR REVIEW MONTH BANK STATEMENTS PAYROLL RECORDS
PROGRAM ACCOUNTABILITY IN-HOUSE TRAINING RECORDS DATED SIGN-IN SHEET SIGNED BY ALL PARTICIPANTS DATED AGENDA LISTING THE LOCATION OF THE TRAINING AND THE REQUIRED TOPICS MEAL PATTERNS MEAL COUNTS CLAIM REVIEW CLAIM SUBMISSION RECORDKEEPING REIMBURSEMENT SYSTEMS CIVIL RIGHTS
PROGRAM ACCOUNTABILITY MONITORING RECORDS (NOT APPLICABLE TO INDEPENDENT INSTITUTIONS) LAST 3 RECORDS FOR EACH SITE, EVEN IF THEY ARE FROM THE PRIOR YEAR RECORDS OF CORRECTIVE ACTION TAKEN
COMMON FINDINGS MENUS THAT DO NOT MEET MEAL PATTERN REQUIREMENTS NO GRAIN IS SERVED WHEN OFFERING POTATO NOT SERVING AT LEAST 1 WHOLE GRAIN RICH (WGR) ITEM EACH DAY SERVING NON-CREDITABLE ITEMS (VEGGIE STRAWS AND GRAIN-BASED DESSERTS) SERVING ITEMS THAT REQUIRE A CN LABEL WITH NO CN LABEL ON-FILE SERVING 2 ITEMS FROM THE SAME FOOD GROUP FOR SNACK CLAIMING MEALS THAT DO NOT CONTAIN ALL OF THE REQUIRED COMPONENTS SERVING YOGURT OR CEREAL THAT EXCEEDS THE SUGAR LIMIT SERVING THE WRONG MILK OR SERVING MILK SUBSTITUTES WITHOUT A DOCTOR STATEMENT SERVING A GRAIN TO INFANTS AT A MEAL THAT IS NOT IRON FORTIFIED INFANT CEREAL
COMMON FINDINGS PORTION MENUS DO NOT MATCH MENUS DO NOT SHOW ALL FOOD ITEMS SERVED NOT AVAILABLE NOT COMPLETED OR COMPLETED INCORRECTLY FOR INFANTS
COMMON FINDINGS MEAL COUNT RECORDS MISCOUNTS MEALS AND SNACKS CLAIMED FOR CHILDREN WHO ARE NOT LISTED ON ATTENDANCE RECORDS MEALS AND SNACKS CLAIMED FOR CHILDREN WHO DO NOT HAVE A CURRENT ENROLLMENT FORM ATTENDANCE RECORDS MISSING OR INCOMPLETE RECORDS NOT DATED INCORRECT REPORTING OF TOTAL MONTHLY ATTENDANCE AND DAYS OPERATED
COMMON FINDINGS RECEIPTS & INVOICES NOT LEGIBLE DO NOT SHOW THE DATE OF PURCHASE INSTITUTIONS DO NOT SUBMIT RECEIPTS & INVOICES FOR NON-FOOD FOOD SERVICE ITEMS
COMMON FINDINGS INCOME ELIGIBILITY FORMS (IEFS) & ENROLLMENT FORMS EXPIRED NOT SIGNED BY PARENT OR GUARDIAN (OR RESPONSIBLE ADULT FOR ADULT DAY SITE PARTICIPANTS) INCORRECT RATE OF REIMBURSEMENT (IEFS) DAYS, HOURS AND MEALS SECTION NOT COMPLETED RACE & ETHNICITY NOT COMPLETED
COMMON FINDINGS PAYROLL RECORDS AND BANK STATEMENTS FOR THE REVIEW MONTH PAYROLL RECORDS NOT SUBMITTED FOR STAFF LISTED IN THE MANAGEMENT PLAN ON LINE 25 OR SUBMITTED FOR STAFF NOT LISTED IN THE MANAGEMENT PLAN CACFP AGREEMENTS SHOULD BE UPDATED WHEN INFORMATION CHANGES BANK STATEMENTS NOT SUBMITTED BANK STATEMENTS THAT INCLUDE BOTH PERSONAL AND BUSINESS INCOME AND EXPENSE
COMMON FINDINGS IN-HOUSE TRAINING RECORDS IN-HOUSE TRAINING NOT CONDUCTED ANNUALLY AGENDAS NOT DATED AND/OR DO NOT SHOW THE LOCATION OF THE TRAINING AGENDAS DO NOT INCLUDE ALL OF THE REQUIRED TRAINING TOPICS SIGN-IN SHEETS NOT DATED ADMINISTRATIVE STAFF DID NOT ATTEND TRAINING
COMMON FINDINGS MONITORING RECORDS (N/A FOR INDEPENDENT INSTITUTIONS) MORE THAN 6 MONTHS BETWEEN VISITS MONITORS VIEWED THE SAME MEAL AT EVERY VISIT MONITORING SCHEDULES ARE PREDICTABLE SPONSOR DID NOT CONDUCT 3 VISITS IN THE YEAR NEW FACILITIES WERE NOT VISITED WITHIN THE FIRST 30 DAYS OF OPERATION 5-DAY RECONCILIATIONS ARE NOT DONE OR NOT COMPLETE
COMMON FINDINGS ON-SITE REQUIREMENTS MENU, CHILD/ADULT CARE LICENSE, WIC, BUILDING FOR THE FUTURE, AND JUSTICE FOR ALL NOT POSTED (NOT ALL POSTINGS APPLY TO ALL SITES) MEAL COUNTS NOT COMPLETE FOR MEALS AND SNACKS SERVED PRIOR TO OBSERVED MEAL SERVING SIZES OBSERVED ARE NOT ADEQUATE OBSERVED MEAL DOES NOT MEET THE MEAL PATTERN OBSERVED MEAL IS DIFFERENT THAN WHAT IS LISTED ON THE POSTED MENU PARTICIPANTS IN ATTENDANCE ARE NOT ENROLLED IN THE CACFP (N/A FOR AT RISK AND EMERGENCY SHELTERS) PARTICIPANTS DO NOT WASH HANDS BEFORE EATING TABLES ARE NOT WASHED PRIOR TO MEAL REFRIGERATORS
THANK YOU I HOPE THAT YOU WILL FIND THE PRESENTATION TO BE A USEFUL TOOL THAT LEADS TO MANY CELEBRATIONS OF FINDINGS-FREE REVIEWS. This Photo by Unknown Author is licensed under CC BY-NC
