CACFP Review Tools

Best practices for evaluating and developing comprehensive monitoring review tools & instructions

for transitioning to an automated system

MH Miles Company CPA PC NICHE CERTIFIED PUBLIC ACCOUNTING FIRM SPECIALIZE IN GOVERNMENTAL COMPLIANCE NUTRITION, TRANSPORTATION, EDUCATION

NUTRITION State Agencies

Monitoring & Program Outreach Investigations Audits/Agreed-Upon Procedures Reviews Staff Augmentation Training & Consulting Services

Sponsoring Organizations Monitoring Audits/Agreed-Upon Procedures Reviews Consulting Services Management Studies

Objective

To provide best practices for evaluating and developing review tools that can easily be transitioned into an automated system.

What Are Review Tools? Pre-Assessment Announcement Letter Request for Records

Assessment Instrument Questionnaire Checklist

Forms Reconciliations Worksheets

Instructions Procedures Policies

What Should be Assessed?

Licensing/Approval

Civil Rights Meal ServiceClaim For Reimbursement Verification Health, Safety & SanitationFiscal Recordkeeping & IntegrityNon-profit food service

EligibilityAdministrative OversightMonitoring TrainingProcurement Internal Controls

Best Practice for Assessment Instruments

Consistent Question Format One Assessment per Question Specific Questions are Linked to Required Forms and Worksheets

Each Question has a Corresponding Finding Limit the Possible Responses Available Separate instrument for each center type

Best Practice for Assessment Instruments

Consistent Question Format

Best Practice for Assessment Instruments

One Assessment per Question

Pose general questions (catch-all)Pose specific related question

Best Practice for Assessment Instruments

Specific Questions are Linked to Required Forms and Worksheets

Best Practice for Assessment Instruments

Each Question has a Corresponding Finding Limit the Possible Responses Available

Separate instrument for each center type Unaffiliated vs. Affiliated At-Risk centers

Forms Reconciliations & Calculation FormsIdentify Discrepancies Indicate Adjustments

Summary of AdjustmentsReporting documentFindings & Request for Corrective ActionLinked to Assessment tool

Best Practices for Forms Embedded Calculation Formula/Edit Checks Linkages from form to form

Example: Monthly Meal Counts = Daily Meal Counts

Meal & Milk Analysis, other Overclaims

Summary of Adjustments

Verified Number of Meals Claimed Require use and submission of standard form

InstructionsGuide for Assessment InstructionsAuthority/BackgroundProcedureCitation Required ActionFinding

Policies/ProceduresReview Selection Review Sampling

Best Practices for Instructions Provide instructions

Include all areas of possible impact (procedures)

Regularly review and evaluate instruments

Regularly review reviewers Inter-rater variabilityReview swapping External reviewers

In Summary

Create a fluid system with order in which each item -- assessment and forms tells a story.

Assessment tool Worksheets Findings & Request for Corrective Action Form