Child Care Plus Training & Development Inc

Unallowable Cost ? Excess CACFP Salaries over TDA compensation protocol $-0- Condition: During the audit, we noted instances of salaries paid in excess of the parameters set by Texas Department of Agriculture (?TDA?) that fulfilled requirements set by 2 CFR 200.430(b) and FNS 796-2 Rev.4. Criteria: Management is responsible for reviewing and ensuring wage salary base is reasonable and allowable. Cause: Management did not update payroll protocol to be in compliance with TDA?S standards for necessary and reasonable cost. Effect: Amounts paid in excess of TDA?s guidelines are consider to be unallowable cost. Recommendation: We recommend the agency develops a salary protocol which is consistent to the guidelines established by Texas Department of Agriculture to ensure salaries are necessary and reasonable as stipulated by federal guidelines. Views of Responsible Officials and Planned Corrective Actions: See management?s corrective action plan at page 23. -

Finding 2021-001 Unallowable Cost ? Excess CACFP Salaries over TDA compensation protocol. Condition: During the audit, we noted instances of salaries paid in excess of the parameters set by Texas Department of Agriculture (?TDA?) that fulfilled requirements set by 2 CFR 200.430(b) and FNS 796-2 Rev.4. Views of Responsible Officials and Planned Corrective Actions: Management will review the guidelines regarding CACFP salaries, overtime and compensation with Texas Department of Agriculture?s compensation protocol to ensure compliance. Effective Date: September 28, 2022 Responsible Party: Ms. Vickey Allen, Executive Director Estimated Completion Date: October 28, 2022