EIN: 352379093
UEI: MW8EWVNTL8F1
Audited by: NORTON COLLAR LUND LILLY, PLLC
Oversight agency: 10 [Department of Agriculture]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 8, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by March 8, 2026 (179 days ago).
What is a management decision? →During our audit, we noted Anita Moreau monitored two snacks and one meal during their monitored visits of two daycare centers. Criteria: In compliance with Section 4337 of the Texas Department of Agriculture - Child and Adult Care Food Program - Child Care Centers Handbook, only one review during the home's 12-month review period may include the observation of a snack rather than a meal. Cause: During the year, Anita Moreau monitored two snacks and one meal during their monitored visits for two daycare centers. Effect: Failure of Anita Moreau to properly monitor child and adult daycare centers in accordance with 4340 of the Texas Department of Agriculture - Child and Adult Care Food Program, could cause meals to be disallowed during the year. Recommendation: We recommend that Anita Moreau implement procedures to ensure the monitored visists are in accordance with 4340 of the Texas Department of Agriculture - Child and Adult Care Food Program. Views of Responsible Officials and Planned Corrective Actions: Anita Moreau has assigned an employee charged with ensuring monitored visits occur in compliance with 4337 of the Texas Department of Agriculture - Child and Adult Care Food Program - Child Care Centers Handbook. This employee ensures monitored visists occur and meals monitored do not include snacks. Monitored visits are based on the meal times with the greatest number of meals served at the centers. These were discovered before the audit and procedures were implemented to rectify these two instances before year-end. Twinkle Wonders Rice: This facility was formely called Kaleidoscope. Because of the change in management, the facility did not have a full program year to be monitored. This is where confusion emerged regarding amount of monitors and monitoring events needed versus what actually occured. Top Leaders: This facility was monitored three times during the year. Two of these monitors were PM snacks. There were monitored August 2024 and a follow-up was scheduled for September 2024. The facility must be given enough time to correct its recommendations. Because the issue was so close to the end fo the program year, there was not enough time to proceed with the follow-up and another monitoring of an additional meal. The facility's next monitoring event was a meal, but it was visited in the following program year.
Show full finding ▾Hide full finding ▴Finding No. 2024-002: Significant Deficiency - Improper Monitoring of Child and Adult Daycare Centers Condition: During our audit, we noted Anita Moreau monitored two snacks and one meal during their monitored visits of two daycare centers. Criteria: In compliance with Section 4337 of the Texas Department of Agriculture - Child and Adult Care Food Program - Child Care Centers Handbook, only one review during the home's 12-month review period may include the observation of a snack rather than a meal. Cause: During the year, Anita Moreau monitored two snacks and one meal during their monitored visits for two daycare centers. Effect: Failure of Anita Moreau to properly monitor child and adult daycare centers in accordance with 4340 of the Texas Department of Agriculture - Child and Adult Care Food Program, could cause meals to be disallowed during the year. Recommendation: We recommend that Anita Moreau implement procedures to ensure the monitored visists are in accordance with 4340 of the Texas Department of Agriculture - Child and Adult Care Food Program. Views of Responsible Officials and Planned Corrective Actions: Anita Moreau has assigned an employee charged with ensuring monitored visits occur in compliance with 4337 of the Texas Department of Agriculture - Child and Adult Care Food Program - Child Care Centers Handbook. This employee ensures monitored visists occur and meals monitored do not include snacks. Monitored visits are based on the meal times with the greatest number of meals served at the centers. These were discovered before the audit and procedures were implemented to rectify these two instances before year-end. Twinkle Wonders Rice: This facility was formely called Kaleidoscope. Because of the change in management, the facility did not have a full program year to be monitored. This is where confusion emerged regarding amount of monitors and monitoring events needed versus what actually occured. Top Leaders: This facility was monitored three times during the year. Two of these monitors were PM snacks. There were monitored August 2024 and a follow-up was scheduled for September 2024. The facility must be given enough time to correct its recommendations. Because the issue was so close to the end fo the program year, there was not enough time to proceed with the follow-up and another monitoring of an additional meal. The facility's next monitoring event was a meal, but it was visited in the following program year.
Views of Responsible Officials and Planned Corrective Actions: Anita Moreau has assigned an employee charged with ensuring monitored visits occur in compliance with 4337 of the Texas Department of Agriculture - Child and Adult Care Food Program - Child Care Centers Handbook. This employee ensures monitored visists occur and meals monitored do not include snacks. Monitored visits are based on the meal times with the greatest number of meals served at the centers. These were discovered before the audit and procedures were implemented to rectify these two instances before year-end. Twinkle Wonders Rice: This facility was formely called Kaleidoscope. Because of the change in management, the facility did not have a full program year to be monitored. This is where confusion emerged regarding amount of monitors and monitoring events needed versus what actually occured. Top Leaders: This facility was monitored three times during the year. Two of these monitors were PM snacks. There were monitored August 2024 and a follow-up was scheduled for September 2024. The facility must be given enough time to correct its recommendations. Because the issue was so close to the end fo the program year, there was not enough time to proceed with the follow-up and another monitoring of an additional meal. The facility's next monitoring event was a meal, but it was visited in the following program year.
FAC accepted this audit on September 17, 2024 — management decision was due March 17, 2025.
FAC accepted this audit on August 8, 2023 — management decision was due February 8, 2024.
During the Texas Department of Agriculture (TDA) audit in January 2022, TDA noted four sites tested had enrollment forms that were not completed properly or information was not collected during enrollment. Criteria: In compliance with 7 CFR 226.16(d)(4)(i)(F), 7 CFR 226.16(d)(4)(i)(F); Child and Adult Care Food Program - Child Care Center Handbook 4313 Enrollment of Children; Child and Adult Care Food Program - Adult Day Care Handbook 4311 Enrollment of Participants, enrollment forms should be completed before they are enrolled in the centers. Cause: The centers did not properly gather all information from the parent or guardian before enrollment in the center. Effect: Failure of the center to properly gather all required information before enrollment in the CACFP program, caused 789 breakfast, 583 lunch and 822 pm snack meals to be disallowed. Recommendation: TDA recommends Anita Moreau to provide a detailed explanation of the circumstances that caused the noncompliance; develop and implement a process and procedure to ensure proper enrollment of participants and enrollment documentation is obtained and maintained.
Show full finding ▾Hide full finding ▴Finding No. 2022-001: Significant Deficiency - Compliance with $2,769 enrollment forms, not all claimed participants are properly enrolled Condition: During the Texas Department of Agriculture (TDA) audit in January 2022, TDA noted four sites tested had enrollment forms that were not completed properly or information was not collected during enrollment. Criteria: In compliance with 7 CFR 226.16(d)(4)(i)(F), 7 CFR 226.16(d)(4)(i)(F); Child and Adult Care Food Program - Child Care Center Handbook 4313 Enrollment of Children; Child and Adult Care Food Program - Adult Day Care Handbook 4311 Enrollment of Participants, enrollment forms should be completed before they are enrolled in the centers. Cause: The centers did not properly gather all information from the parent or guardian before enrollment in the center. Effect: Failure of the center to properly gather all required information before enrollment in the CACFP program, caused 789 breakfast, 583 lunch and 822 pm snack meals to be disallowed. Recommendation: TDA recommends Anita Moreau to provide a detailed explanation of the circumstances that caused the noncompliance; develop and implement a process and procedure to ensure proper enrollment of participants and enrollment documentation is obtained and maintained.
Views of Responsible Officials and Planned Corrective Actions: Anita Moreau has implemented policies to ensure all information is captured on the paper enrollment forms. These policies have been provided to all centers. On February 3, 2023, TDA reviewed the Corrective Actiuon Plan provided by Anita Moreau and has concluded its review.
During the Texas Department of Agriculture (TDA) audit in January 2022, TDA noted three sites tested did not ensure Meal Benefit Income Eligibility Forms were not accurately completed by the household. Criteria: In compliance with Child and Adult Care Food Program Child Care Centers Handbook 4214 Determining Eligibility and Subsections, Meal Benefit Income Eligibility Forms should be correctly completed by the households. Cause: The centers did not ensure the Meal Benefit Income Eligibility Forms were properly completed by the households. Effect: Failure of the center to properly ensure all Meal Benefit Income Eligibility Forms were completed by the households caused 149 forms to have errors. Recommendation: TDA recommends Anita Moreau to correct all Meal Benefit Income Eligibility Forms prior to TDA's exit conference.
Show full finding ▾Hide full finding ▴Finding No. 2022-002: Significant Deficiency - Compliance with eligibility Condition: During the Texas Department of Agriculture (TDA) audit in January 2022, TDA noted three sites tested did not ensure Meal Benefit Income Eligibility Forms were not accurately completed by the household. Criteria: In compliance with Child and Adult Care Food Program Child Care Centers Handbook 4214 Determining Eligibility and Subsections, Meal Benefit Income Eligibility Forms should be correctly completed by the households. Cause: The centers did not ensure the Meal Benefit Income Eligibility Forms were properly completed by the households. Effect: Failure of the center to properly ensure all Meal Benefit Income Eligibility Forms were completed by the households caused 149 forms to have errors. Recommendation: TDA recommends Anita Moreau to correct all Meal Benefit Income Eligibility Forms prior to TDA's exit conference.
Views of Responsible Officials and Planned Corrective Actions: Anita Moreau has implemented policies to ensure all information is captured on the Meal Benefit Income Eligibility Forms. These policies have been provided to all centers. On February 3, 2023, TDA reviewed the Corrective Action Plan provided by Anita Moreau and has concluded its review.
During the Texas Department of Agriculture (TDA) audit in January 2022, TDA noted two sites tested did not ensure all participants were present for each meal claimed. Criteria: In compliance with Child and Adult Care Food Program Child Care Centers Handbook 4337.2 Meal Count and Attendance, centers did not ensure all participants were present for meals claimed. Cause: The centers did not ensure the meals claimed agreed to the participants present for the meals served Effect: Failure of the center to properly ensure all participants are present for the meals claimed caused 18 breakfasts, 11 lunches and 7 snacks to be improperly claimed. Recommendation: TDA recommends Anita Moreau to provide a detailed explanation of the circumstances around the claims; develop and implement process and procedures to ensure daily counts and attendance records are totaled correctly; and ensure monthly meal counts are accurately claimed for reimbursement from TDA.
Show full finding ▾Hide full finding ▴Finding No. 2022-003: Significant Deficiency - Compliance with eligibility $53 Condition: During the Texas Department of Agriculture (TDA) audit in January 2022, TDA noted two sites tested did not ensure all participants were present for each meal claimed. Criteria: In compliance with Child and Adult Care Food Program Child Care Centers Handbook 4337.2 Meal Count and Attendance, centers did not ensure all participants were present for meals claimed. Cause: The centers did not ensure the meals claimed agreed to the participants present for the meals served Effect: Failure of the center to properly ensure all participants are present for the meals claimed caused 18 breakfasts, 11 lunches and 7 snacks to be improperly claimed. Recommendation: TDA recommends Anita Moreau to provide a detailed explanation of the circumstances around the claims; develop and implement process and procedures to ensure daily counts and attendance records are totaled correctly; and ensure monthly meal counts are accurately claimed for reimbursement from TDA.
Views of Responsible Officials and Planned Corrective Actions: Anita Moreau has implemented policies to ensure all meal and attendance reports are accrate. Anita Moreau is also encouraging centers to utilize the computer claiming software. These policies have been provided to all centers. On February 3, 2023, TDA reviewed the Corrective Action Plan provided by Anita Moreau and has concluded its review.
During the Texas Department of Agriculture (TDA) audit in January 2022, TDA noted Anita Moreau did not ensure all monitoring forms are accurately and fully completed. Criteria: In compliance with Child and Adult Care Food Program (CACFP) At-Risk Handbook Section 4237 Reviews and Subsection, 4430 Types of Records, and 4440 Required Forms; CACFP Child Care Center Handbook Section 4337 Reviews and Subsections, 4530 Types of Records and 4540 Required Forms; and Adult Daycare Center Handbook 4337 Reviews and Subsections, 4530 Types of Records, and 4540 Required Forms, the sponsor is responsible for the proper monitoring of centers and training the assigned monitors. Cause: During the monitoring of the centers, the monitor did not fully or accurately complete the monitoring forms required. Effect: Failure of the monitor to fully or accurately complete the monitoring forms caused required information to be left unanswered or inaccurately completed. Recommendation: TDA recommends Anita Moreau to provide a detailed explanation of the circumstances around the monitored visits; develop and implement process and procedures to ensure all questions on the monitoring forms are reviewed and answered; and a process to ensure that monitors return reports frequently as the reviews are being conducted.
Show full finding ▾Hide full finding ▴Finding No. 2022-004: Significant Deficiency - Compliance with monitoring and training Condition: During the Texas Department of Agriculture (TDA) audit in January 2022, TDA noted Anita Moreau did not ensure all monitoring forms are accurately and fully completed. Criteria: In compliance with Child and Adult Care Food Program (CACFP) At-Risk Handbook Section 4237 Reviews and Subsection, 4430 Types of Records, and 4440 Required Forms; CACFP Child Care Center Handbook Section 4337 Reviews and Subsections, 4530 Types of Records and 4540 Required Forms; and Adult Daycare Center Handbook 4337 Reviews and Subsections, 4530 Types of Records, and 4540 Required Forms, the sponsor is responsible for the proper monitoring of centers and training the assigned monitors. Cause: During the monitoring of the centers, the monitor did not fully or accurately complete the monitoring forms required. Effect: Failure of the monitor to fully or accurately complete the monitoring forms caused required information to be left unanswered or inaccurately completed. Recommendation: TDA recommends Anita Moreau to provide a detailed explanation of the circumstances around the monitored visits; develop and implement process and procedures to ensure all questions on the monitoring forms are reviewed and answered; and a process to ensure that monitors return reports frequently as the reviews are being conducted.
Views of Responsible Officials and Planned Corrective Actions: Anita Moreau has implemented policies to ensure all monitoring forms are completed fully and accurately and returned bi-weekly. Anita Moreau has also conducted a traing for all monitors on December 29, 2022 to address these issues. These policies have been provided to all monitors. On February 3, 2023, TDA reviewed the Corrective Action Plan provided by Anita Moreau and has concluded its review.
During the Texas Department of Agriculture (TDA) audit in January 2022, TDA noted Anita Moreau received a PPP loan in 2020, paid an employee more than was authorized in the budget and did not get approval for a vendor in their budget. Criteria: In compliance with USDA FNS Instruction 796-2, Rev 4., Section VIII, Part D; Section 7400 "Nonprofit food Service" of CCC/ADC/At-Risk Handbooks; 2 CFR 200.404 & 405, the sponsor must seek approval for all vendors and pay vendors what has been approved per budget. Cause: During the review, TDA sampled expenses to ensure they were necessary, reasonable and allowable. Effect: For expenses tested, TDA noted for 2020 Anita Moreau received a PPP Loan for payroll expenses, in 2021 Anita Moreau overpaid an employee $500 and a vendor was not included in budget. Recommendation: TDA recommends Anita Moreau to provide a detailed explanation of the circumstances around the funds used for program purposes; develop and implement processes and procedures to ensure all costs are properly categorized and disclosed and approvals are appropriately requested; and reimburse the Organization for the amount of questioned costs above.
Show full finding ▾Hide full finding ▴Finding No. 2022-005: Significant Deficiency - Administrative financial $20,228 review Condition: During the Texas Department of Agriculture (TDA) audit in January 2022, TDA noted Anita Moreau received a PPP loan in 2020, paid an employee more than was authorized in the budget and did not get approval for a vendor in their budget. Criteria: In compliance with USDA FNS Instruction 796-2, Rev 4., Section VIII, Part D; Section 7400 "Nonprofit food Service" of CCC/ADC/At-Risk Handbooks; 2 CFR 200.404 & 405, the sponsor must seek approval for all vendors and pay vendors what has been approved per budget. Cause: During the review, TDA sampled expenses to ensure they were necessary, reasonable and allowable. Effect: For expenses tested, TDA noted for 2020 Anita Moreau received a PPP Loan for payroll expenses, in 2021 Anita Moreau overpaid an employee $500 and a vendor was not included in budget. Recommendation: TDA recommends Anita Moreau to provide a detailed explanation of the circumstances around the funds used for program purposes; develop and implement processes and procedures to ensure all costs are properly categorized and disclosed and approvals are appropriately requested; and reimburse the Organization for the amount of questioned costs above.
Views of Responsible Officials and Planned Corrective Actions: Anita Moreau has implemented policies to ensure all costs are properly authorized and approved by TDA. Anita Moreau has repaid the $20,228 on December 28, 2022. On February 3, 2023, TDA reviewed the Corrective Action Plan provided by Anita Moreau and has concluded its review.
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
FAC accepted this audit on September 28, 2021 — management decision was due March 28, 2022.
FAC accepted this audit on September 28, 2020 — management decision was due March 28, 2021.
In June 2019, the Texas Department of Agriculture (TDA) conducted an administrative and center review for the month of April 2019 for seven daycare centers. During their review, TDA noted the following: ? The meal claim for participants were not properly enrolled for one daycare center. ? Meal counts do not properly support meal reimbursements for two daycare centers. ? Meal production records were not in compliance with meal component requirements for five daycare centers. ? Meal quantities prepared for some items were not sufficient to meet minimum serving size and some child nutrition labels were missing for four daycare centers. ? One daycare center did not properly take a point-of-service meal count. Criteria: Effective controls over compliance with federal programs include: ? The proper review of participant eligibility forms. ? Accuracy of monthly meal reimbursement claims. ? Meal production records to be completed timely and accurate. ? Proper preparation of meal serving sizes as required by the program. ? Proper conducting of point-of-service meal counts prior to the service of meals. Cause: The following are the causes for the above conditions: ? Eligibility forms were dated two months early and were not properly signed by the parent or guardian for fifteen participants, one enrollment form was not properly signed by a parent or guardian and one participants enrollment form was missing. ? Due to the improperly completed or missing enrollment forms for one daycare center. Two participants were incorrectly included in the meal attendance and count sheets twice. ? Items listed to be served for the meal did not agree to what was actually served and attendance records for meal were not properly conducted for five daycare centers. Also, for these centers, participants were improperly classified as free, reduced or paid. ? Food serving sizes were not in compliance with the minimum food serving size allowed by the program and items prepared did not have the proper nutrition documentation included on the packaging. ? The afternoon snack on one day was not properly held during the allotted time for one daycare center. Effect: The monthly meal reimbursement claim was improperly calculated, resulting in an inaccurate monthly meal claim being submitted to the Texas Department of Agriculture for the five daycare centers. Recommendation: We recommend Anita Moreau to do the following: ? Review all centers? participant eligibility forms to ensure they are properly completed, accurate and participants are properly classified as free, reduced or paid based on eligibility guidelines. ? Require all daycare centers to review daily count sheets to ensure participants are not duplicated. Anita Moreau needs to review the monthly meal counts to ensure participants are not duplicated when submitted for reimbursement. ? Provide proper training to all daycare centers on the proper procedures to complete the meal production reports, proper preparation of participant meals to ensure they are following the required meal serving sizes and ensure they are being served during the allotted time . We also recommend, Anita Moreau to properly review the meal production procedures while conducting the monitoring visits and review a sample of other days production reports to ensure accuracy and completeness, ensure the proper meal sizes have been prepared, and ensure meals were served during the proper times allotted.
Show full finding ▾Hide full finding ▴Finding No. 2019-001: Submission of Food Claim Reimbursements $8,831 Significant Deficiencies U.S. Department of Agriculture Child and Adult Care Food Program CFDA 10.558 Condition: In June 2019, the Texas Department of Agriculture (TDA) conducted an administrative and center review for the month of April 2019 for seven daycare centers. During their review, TDA noted the following: ? The meal claim for participants were not properly enrolled for one daycare center. ? Meal counts do not properly support meal reimbursements for two daycare centers. ? Meal production records were not in compliance with meal component requirements for five daycare centers. ? Meal quantities prepared for some items were not sufficient to meet minimum serving size and some child nutrition labels were missing for four daycare centers. ? One daycare center did not properly take a point-of-service meal count. Criteria: Effective controls over compliance with federal programs include: ? The proper review of participant eligibility forms. ? Accuracy of monthly meal reimbursement claims. ? Meal production records to be completed timely and accurate. ? Proper preparation of meal serving sizes as required by the program. ? Proper conducting of point-of-service meal counts prior to the service of meals. Cause: The following are the causes for the above conditions: ? Eligibility forms were dated two months early and were not properly signed by the parent or guardian for fifteen participants, one enrollment form was not properly signed by a parent or guardian and one participants enrollment form was missing. ? Due to the improperly completed or missing enrollment forms for one daycare center. Two participants were incorrectly included in the meal attendance and count sheets twice. ? Items listed to be served for the meal did not agree to what was actually served and attendance records for meal were not properly conducted for five daycare centers. Also, for these centers, participants were improperly classified as free, reduced or paid. ? Food serving sizes were not in compliance with the minimum food serving size allowed by the program and items prepared did not have the proper nutrition documentation included on the packaging. ? The afternoon snack on one day was not properly held during the allotted time for one daycare center. Effect: The monthly meal reimbursement claim was improperly calculated, resulting in an inaccurate monthly meal claim being submitted to the Texas Department of Agriculture for the five daycare centers. Recommendation: We recommend Anita Moreau to do the following: ? Review all centers? participant eligibility forms to ensure they are properly completed, accurate and participants are properly classified as free, reduced or paid based on eligibility guidelines. ? Require all daycare centers to review daily count sheets to ensure participants are not duplicated. Anita Moreau needs to review the monthly meal counts to ensure participants are not duplicated when submitted for reimbursement. ? Provide proper training to all daycare centers on the proper procedures to complete the meal production reports, proper preparation of participant meals to ensure they are following the required meal serving sizes and ensure they are being served during the allotted time . We also recommend, Anita Moreau to properly review the meal production procedures while conducting the monitoring visits and review a sample of other days production reports to ensure accuracy and completeness, ensure the proper meal sizes have been prepared, and ensure meals were served during the proper times allotted.
Finding Number Planned Corrective Action Anticipated Completion Date Responsible Contact Person 2019-001 Management has implemented the following procedures in response to the finding: Approved by TDA October 17, 2019 James Moreau, Executive Director 1. New ploicy has been implemented which requires school lists to be printed and reviewed monthly for management to review for duplicate participants 2. Train daycare centers on the proper documentation for any changes or errors made to the participant eligibility forms. 3. Implemented a new policy for staff to review participant qualification numbers to ensure they are properly documented. 4. Retrain staff and implement a new procedure on the proper procedures for reviewing participant enrollment forms to ensure they are accurate and complete. 5. All daycare centers which utilize Minute Menu, management will review the daycare centers meal counts bi-monthly to ensure all meal counts are properly inputed. 6. Update monthly meal consolidation spreadsheet to include a column for attendance to ensure meals served angree to attendance. 7. Management to attend additional training provided by ESC 4 for meal production. 8. Provide additional training for daycare centers on the proper completion of Meal Production Sheets. 9. Monitored sites that are found to not have completed the Meal Production Sheets properly, the monitor will provide onsite training during the monitored visit. 10. Management will review Meal Production Sheets more throughly and efficiantly during the monitored visits. During the review of Meal Production Sheets, management will ensure they are completed accurately, noting disallowances and informing daycare center of any disallowances noted. 11. Require staff and management to attend a webinar provided by ESC 4 called "Power Hour" which addresses monitoring and training of daycare centers.
FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on October 1, 2018 — management decision was due April 1, 2019.
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2016-001
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FAC accepted this audit on September 29, 2017 — management decision was due March 29, 2018.
GSA_MIGRATION
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