Places & Programs for Children, Inc.

EIN: 540506468

UEI: L4JJTJV91HJ3

Data as of August 25, 2026

Places & Programs for Children, Inc.10 audit years7 findings
10
Audit Years
7
Total Findings
0
Repeat Findings

FY 2021-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on April 11, 2022. 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 October 11, 2022 (1415 days ago).

What is a management decision? →
2021-001
Activities Allowed or Unallowed

The Child and Adult Care Food Program has specific monitoring requirements for providers. From July 1, 2020 through August 4, 2020, this program was operating under a waiver issued by the grantor to reduce the number and types of monitorings required. Further on August 4, 2020, onsite monitorings were waived in lieu of the recommendation that the recipient organization conduct desktop reviews. During the year under audit, the Organization did not comply with this requirement. The Organization could not locate documentation to demonstrate that the necessary number and types of monitorings occurred prior to the August 4 waiver, and there was no documentation of desktop reviews occurring after that waiver was effective. Context: Out of 25 files sampled, 8 samples showed no onsite monitoring or less than the required amount, and there was no evidence of desktop monitorings. While this could have resulted in questionable costs, we did not detect any evidence of improper spending in our testing for allowable costs. Cause: The Organization did not have procedures in place to quickly adapt to the frequently changing requirements of the program during the Covid pandemic. The requirements for monitorings changed three times during the audit period due to the Covid pandemic. Effect and Questioned Costs: There were no questioned costs noted in the results of our testing. Identification of Repeat Findings: This is not a repeat finding. Recommendations: We recommend that appropriate policies and procedures be established to ensure that requirements associated with onsite and desktop monitorings be conducted and documented in accordance with changing regulations. In addition, we recommend that responsible staff regularly monitor program guidance to ensure that the current requirements are understood and shared with all program staff.

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Full finding narrative

Criteria and Condition: The Child and Adult Care Food Program has specific monitoring requirements for providers. From July 1, 2020 through August 4, 2020, this program was operating under a waiver issued by the grantor to reduce the number and types of monitorings required. Further on August 4, 2020, onsite monitorings were waived in lieu of the recommendation that the recipient organization conduct desktop reviews. During the year under audit, the Organization did not comply with this requirement. The Organization could not locate documentation to demonstrate that the necessary number and types of monitorings occurred prior to the August 4 waiver, and there was no documentation of desktop reviews occurring after that waiver was effective. Context: Out of 25 files sampled, 8 samples showed no onsite monitoring or less than the required amount, and there was no evidence of desktop monitorings. While this could have resulted in questionable costs, we did not detect any evidence of improper spending in our testing for allowable costs. Cause: The Organization did not have procedures in place to quickly adapt to the frequently changing requirements of the program during the Covid pandemic. The requirements for monitorings changed three times during the audit period due to the Covid pandemic. Effect and Questioned Costs: There were no questioned costs noted in the results of our testing. Identification of Repeat Findings: This is not a repeat finding. Recommendations: We recommend that appropriate policies and procedures be established to ensure that requirements associated with onsite and desktop monitorings be conducted and documented in accordance with changing regulations. In addition, we recommend that responsible staff regularly monitor program guidance to ensure that the current requirements are understood and shared with all program staff.

Corrective Action Plan

The Child and Adult Care Food Program Sponsor will adhere to monitoring requirements of CACFP sponsoring organizations must review each facility three times each year and: 1) at least two of the three reviews must be unannounced; 2) at least one unannounced review must include observation of meal service; 3) at least one review must be made during each new facility?s first four weeks of Program operations; and 4) not more than six months may elapse between reviews. The CACFP Coordinator will provide monthly reports from minute menu to CEO that include upcoming monitoring visits, overdue monitoring visits, tiering and license expiration in efforts to ensure proper monitoring of sites.

About Activities Allowed or Unallowed →
2021-002
Eligibility

The Child and Adult Care Food Program requires that enrollment forms be signed by the guardian or parent of children participating in the program and those forms be retained for 3 years. During the year under audit, the Organization could not locate signed enrollment forms for two providers tested. These two providers no longer participate in the program.Context: Out of 25 files sampled, 2 samples included enrollment forms lacking parent signatures. While this could have resulted in questionable costs, we did not detect any evidence of improper spending in our testing for allowable costs. Cause: The Organization did not have controls and procedures in place to ensure that all enrollment forms are signed by the guardian/parent and retained for the required amount of time. Effect and Questioned Costs: There were no questioned costs noted in the results of our testing. Identification of Repeat Findings: This is not a repeat finding. Recommendations: We recommend that appropriate policies and procedures be established to ensure that every child served by the Organization has an enrollment form signed by the guardian/parent and that those forms are retained for three years.

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Full finding narrative

Criteria and Condition: The Child and Adult Care Food Program requires that enrollment forms be signed by the guardian or parent of children participating in the program and those forms be retained for 3 years. During the year under audit, the Organization could not locate signed enrollment forms for two providers tested. These two providers no longer participate in the program.Context: Out of 25 files sampled, 2 samples included enrollment forms lacking parent signatures. While this could have resulted in questionable costs, we did not detect any evidence of improper spending in our testing for allowable costs. Cause: The Organization did not have controls and procedures in place to ensure that all enrollment forms are signed by the guardian/parent and retained for the required amount of time. Effect and Questioned Costs: There were no questioned costs noted in the results of our testing. Identification of Repeat Findings: This is not a repeat finding. Recommendations: We recommend that appropriate policies and procedures be established to ensure that every child served by the Organization has an enrollment form signed by the guardian/parent and that those forms are retained for three years.

Corrective Action Plan

The Child and Adult Care Food Program Sponsor will adhere to requirements of ensuring an Enrollment Form being completed one time when a child enters the care of as sponsored providers program, after sponsor is responsible for communicating with providers in October when re-enrollment forms are needed to be updated for children in currently enrolled in care program. Providers and sponsors will keep the Enrollment forms on file if the participant remains in the program. Enrollment forms will be filed with all other documents and kept on file for 3 years plus the current program year. Sponsor will not activate children for provider to claim until a completed enrollment form is received.

About Eligibility →

FY 2017-06-30

FAC accepted this audit on February 28, 2018 — management decision was due August 28, 2018.

2017-001
Eligibility
MATERIAL WEAKNESS

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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2017-002
Reporting
MATERIAL WEAKNESS

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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2017-003
Eligibility

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

About Eligibility →
2017-004
Reporting

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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FY 2016-06-30

FAC accepted this audit on February 22, 2017 — management decision was due August 22, 2017.

2016-002
Eligibility

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

About Eligibility →

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.

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