EIN: 510068712
UEI: DNHQEHJG5TA7
Audited by: Belfint, Lyons, & Shuman
Oversight agency: 10 [Department of Agriculture]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 24, 2026. 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 August 24, 2026 (7 days ago).
What is a management decision? →FAC accepted this audit on March 4, 2025 — management decision was due September 4, 2025.
FAC accepted this audit on March 6, 2024 — management decision was due September 6, 2024.
FAC accepted this audit on March 15, 2023 — management decision was due September 15, 2023.
FAC accepted this audit on January 31, 2022 — management decision was due July 31, 2022.
FAC accepted this audit on March 8, 2021 — management decision was due September 8, 2021.
FAC accepted this audit on March 9, 2020 — management decision was due September 9, 2020.
We examined meal counts for 35 sites for the months of September 2018 and March 2019. We compared source documentation for meal counts from each site and a summarization of monthly meal counts to meal reimbursement requests submitted to the Delaware Department of Education. Testing determined that 5 sites over-submitted 98 meals for the month of March 2019. Testing determined that 1 site over-submitted 2 meals for the month of September 2018. Cause: Site employees utilize a manual process to tabulate meals and report to management for claim reimbursement. Numerous mathematical errors were included in the meal tabulations. Effect: The Organization was reimbursed for 100 meals in excess of eligible reimbursable meals. Questioned Costs: Below reporting threshold Recommendation: We suggest the Organization incorporate additional internal control procedures in its meal reimbursement process to reconcile eligible meals to reimbursement claims. We suggest the Organization consider utilizing software or other forms of technology to limit the risk of human error that exists with the current manual process.
Show full finding ▾Hide full finding ▴Criteria: Organizations are eligible for reimbursement by a granting agency based on the number of meals served to eligible participants. Condition: We examined meal counts for 35 sites for the months of September 2018 and March 2019. We compared source documentation for meal counts from each site and a summarization of monthly meal counts to meal reimbursement requests submitted to the Delaware Department of Education. Testing determined that 5 sites over-submitted 98 meals for the month of March 2019. Testing determined that 1 site over-submitted 2 meals for the month of September 2018. Cause: Site employees utilize a manual process to tabulate meals and report to management for claim reimbursement. Numerous mathematical errors were included in the meal tabulations. Effect: The Organization was reimbursed for 100 meals in excess of eligible reimbursable meals. Questioned Costs: Below reporting threshold Recommendation: We suggest the Organization incorporate additional internal control procedures in its meal reimbursement process to reconcile eligible meals to reimbursement claims. We suggest the Organization consider utilizing software or other forms of technology to limit the risk of human error that exists with the current manual process.
Corrective Action Plan: Once receiving notice of ?Finding Reference Number: 2019-001,? Boys & Girls Clubs of Delaware Food Program Director held emergency meeting with food program assistant and food program Monitor Coordinator to discuss developing resolution to address these findings. Following are actions that are being undertaken immediately as corrective plan of action: ? County CACFP monitors are meeting with respective sites to revisit point of service daily meal service documentation process ? Collection of point of service meal service documentation will be enhanced to occur weekly to ensure monitors have opportunity to review meal sheets more closely to check for issues, including math errors ? Monitors will submit meal service documentation twice monthly to Food Program Director to enable Food Program Assistant and Monitor Coordinator an opportunity conduct review of paperwork prior to submission for monthly state reimbursement claim Long-term corrective measure: B&G Club Food Program Director has made contact with organization leadership concerning an opportunity to utilize technology in the form of a software program that will automate state and federal compliance documentation. The targeted software will have the features needed to operate the CACFP including tracking participant information, ensuring meals and snacks meet the meal pattern requirements and automated claims processing.
We selected a sample of 40 program participants from the 9 sites that determined eligibility at the participant level. Our sample included only participants that were classified as eligible for free or reduced meals. Testing determined that there was missing or incomplete documentation to evidence eligibility for 17 of the 40 participant files tested. The missing documentation was attributable to 6 of the 9 sites tested. The exceptions included 4 instance of missing management approval, 4 instances of missing eligibility forms, 3 instances of missing income amounts, 5 instances of a missing case numbers to evidence enrollment in a government assistance program, and 1 instance of a missing participant social security number. Cause: Oversight of the compliance requirement by site employees that are responsible for initial intake of eligibility information. Effect: Missing eligibility information resulted in noncompliance with program requirements. Questioned Costs: Not applicable Recommendation: We suggest the Organization develop an internal control tool, such as a checklist, to aid those responsible for determining eligibility at the participant level. We also recommend the Organization consider providing training on program compliance requirements to further develop the staff understanding of the requirements.
Show full finding ▾Hide full finding ▴Criteria: With respect to sites in which eligibility is determined at the participant level, the Organization is required to maintain completed documentation to evidence the determination of eligibility. Condition: We selected a sample of 40 program participants from the 9 sites that determined eligibility at the participant level. Our sample included only participants that were classified as eligible for free or reduced meals. Testing determined that there was missing or incomplete documentation to evidence eligibility for 17 of the 40 participant files tested. The missing documentation was attributable to 6 of the 9 sites tested. The exceptions included 4 instance of missing management approval, 4 instances of missing eligibility forms, 3 instances of missing income amounts, 5 instances of a missing case numbers to evidence enrollment in a government assistance program, and 1 instance of a missing participant social security number. Cause: Oversight of the compliance requirement by site employees that are responsible for initial intake of eligibility information. Effect: Missing eligibility information resulted in noncompliance with program requirements. Questioned Costs: Not applicable Recommendation: We suggest the Organization develop an internal control tool, such as a checklist, to aid those responsible for determining eligibility at the participant level. We also recommend the Organization consider providing training on program compliance requirements to further develop the staff understanding of the requirements.
Corrective Action Plan: Once receiving notice of ?Finding Reference Number: 2019-002,? Boys & Girls Clubs of Delaware Food Program Director held emergency meeting with food program assistant and food program Monitor Coordinator to discuss developing resolution to address these findings. Following are actions that are being undertaken immediately as corrective plan of action: ? County CACFP monitors are meeting with respective sites to review all participant eligibility documentation. This will involve a purging of documentation to ensure each document has accurate and completed information. ? The site eligibility documents will be copied and originals submitted by monitors to Food Program Director where Assistant Director and Monitors Coordinator will do subsequent review of each document to ensure accuracy. ? Once per month, all county monitors, Food Program Assistant, and Monitor Coordinator will meet to review all eligibility documentation to ensure accuracy, including completed documents and proper identification of each participant for assignment to ?Free,? ?Reduced? or ?Paid? categories. Long-term corrective measure: B&G Club Food Program Director has made contact with organization leadership concerning an opportunity to utilize technology in the form of a software program that will automate state and federal compliance documentation. The targeted software will have the features needed to operate the CACFP including tracking participant information, ensuring meals and snacks meet the meal pattern requirements and automated claims processing. The technology will enable all eligibility documentation to be included in the automated program and ensures that data is accurate and complete.
FAC accepted this audit on January 15, 2019 — management decision was due July 15, 2019.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
Browse other Single Audit organizations in Delaware →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
