Food for Kids Inc

Identification of the Federal Program: Assistance Listing Number 10.558, Child and Adult Care Food Program, United States Department of Agriculture. Pass-Through Entity: Texas Department of Agriculture. Award Number: NT4XL1YGLGC5. Compliance Requirement: Subrecipient Monitoring – Significant Deficiency and Noncompliance. Criteria: The Code of Federal Regulations requires sponsoring organizations in the Child and Adult Care Food Program ("CACFP") to collect and maintain all program records (Part 226.15(e), Recordkeeping) and provide adequate supervisory and operational personnel for the effective management an monitoring of the program at all facilities it sponsor (Part 226.16(d)). Condition: Completed review forms were not maintained for all facilities the Organization sponsors. Cause: The completed review forms were misplaced. Effect or potential effect: Without review forms, the program's sponosr is unable to determine if past provider deficiencies or findings have been corrected which could result in unexpected liabilities. Questioned Costs: None. Context: A sample size of six facilities was reviewed from a total pupulation of sixty-one facilities with a monthly claim reimbursement during the year ended September 30, 2024. Of the six facilities, one facility had no available review forms. Reccomendations: Internal controls should be reviewed and revised, accordingly, to ensure completed review forms are promptly returned to the administrative office for filing. View of the responsible official and planned corrective actions: Management concurs with the audit finding. Procedures for the completion, filing, and maintenance of review forms will be revised in fiscal year 2025.