EIN: 582098842
UEI: GSA_MIGRATION
Audited by: ROSIE D. HARPER, CPA, LLP
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 August 12, 2021. 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 February 12, 2022 (1668 days ago).
What is a management decision? →There were no procedures in place to ensure the reconciliations between subsidiary ledgers and the general ledger were completed. Effect: The General Fund owed the Family Day Care Home Program $99,144. Recommendation: Subsidiary ledgers should be established to track funds transferred between accounts to ensure accurate balances are maintained. Management?s response and Planned corrective action: Management agrees to adhere to recommendation. Subsidiary ledgers will be established. The Organization has hired an experienced accountant to assist in the day-to-day accounting department. The accountant will be tasked with the responsibility to track the accuracy of inter fund transactions
Show full finding ▾Hide full finding ▴2020-1 Inter Fund Transfers Criteria: The Organization must implement procedures to ensure that reconciliations between subsidiary ledgers and the general ledger for inter fund transfers are performed. Cause: When the state funds were delayed, the Family Day Care Home Program would transfer funds from the General Fund. Once the state funds were received, the Family Day Care Home Program would transfer the funds back to the General Fund. However, proper accounting was not in place to ensure accurate tracking of inter fund transfers. As a result, the General Fund owed the Family Day Care Home Program $99,144 for the year ended September 30, 2020. Condition: There were no procedures in place to ensure the reconciliations between subsidiary ledgers and the general ledger were completed. Effect: The General Fund owed the Family Day Care Home Program $99,144. Recommendation: Subsidiary ledgers should be established to track funds transferred between accounts to ensure accurate balances are maintained. Management?s response and Planned corrective action: Management agrees to adhere to recommendation. Subsidiary ledgers will be established. The Organization has hired an experienced accountant to assist in the day-to-day accounting department. The accountant will be tasked with the responsibility to track the accuracy of inter fund transactions
Management?s response and Planned corrective action: Management agrees to adhere to recommendation. Subsidiary ledgers will be established. The Organization has hired an experienced accountant to assist in the day-to-day accounting department. The accountant will be tasked with the responsibility to track the accuracy of inter fund transactions.
FAC accepted this audit on April 6, 2020 — management decision was due October 6, 2020.
Federal and state payroll taxes were not paid timely. Effect: The Organization has incurred penalties and interest by failing to pay federal and state payroll taxes in a timely manner. Recommendation: The Organization should retain the services of a payroll processing company such as ADP, Quickbooks or Payroll Plus to provide payroll services. These companies will provide the expertise to ensure timely filing and payment of payroll tax liabilities.
Show full finding ▾Hide full finding ▴2019-1 Payroll Taxes Not Paid Timely (Repeat Finding) Criteria: Federal and state laws require the timely filing and payment of payroll taxes. Cause: Federal and state payroll taxes were not paid timely. Condition: Federal and state payroll taxes were not paid timely. Effect: The Organization has incurred penalties and interest by failing to pay federal and state payroll taxes in a timely manner. Recommendation: The Organization should retain the services of a payroll processing company such as ADP, Quickbooks or Payroll Plus to provide payroll services. These companies will provide the expertise to ensure timely filing and payment of payroll tax liabilities.
Management?s response and Planned corrective action: The payment of payroll taxes generally were timely based on the release of funds of the claim month. Payments were made on line using the EFTPS portal (Electronic Federal Tax Payment System; best option for businesses or large payments; enrollment required). Nutrition Healthy Choice manager was operating with the understanding that when information was entered in to the EFTPS with immediate electronic payment made, there was no need to file a paper 941 form. This was not the case. The Internal Revenue Service does require the quarterly 941 form to be filed. Since being made aware, 941 forms are being filed. Due the illness of the financial officer, the implementation of the corrective action plan for the FY18 finding was not fully implemented in FY19 as planned. To assure the absence of a key employee will not have the same negative affect on the day-to-day operation of NHC, a payroll processing company will be retained. During FY20, a payroll processing company will be selected and approved by the NHC Board of Directors for inclusion in the FY21 budget, thus ensuring timely filing and payment of payroll tax liabilities on a timely basis.
2018-001
The treasurer handles primarily all financial transactions for the administrative budget. Effect: Inadequate segregation of duties create risks that errors or irregularities will not be prevented or detected on a timely basis by employees in the normal course of business. Recommendation: The Organization should increase its staffing in the accounting department and segregate the duties of the accounting staff to minimize the risks that errors or irregularities will not be prevented or detected on a timely basis by employees in the normal course of business
Show full finding ▾Hide full finding ▴2019-2 Inadequate Segregation of Duties Criteria: Adequate segregation of duties reduces the risks that errors or irregularities will not be prevented or detected on a timely basis by employees in the normal course of business. Cause: The Organization is understaffed in the accounting department. Condition: The treasurer handles primarily all financial transactions for the administrative budget. Effect: Inadequate segregation of duties create risks that errors or irregularities will not be prevented or detected on a timely basis by employees in the normal course of business. Recommendation: The Organization should increase its staffing in the accounting department and segregate the duties of the accounting staff to minimize the risks that errors or irregularities will not be prevented or detected on a timely basis by employees in the normal course of business
Management?s response and Planned corrective action: In addition to the position created in FY 18, Assistant to the Finance Officer, management will add another fulltime position in the accounting department to address the Inadequate Segregation of Duties finding. The new position will be created in the accounting department to achieve better and more effective internal controls through proper segregation of duties. The selection process for this new position will start immediately with the goal of having the position included and approved in the FY21 budget. Required Corrective Action: To ensure that the continuing internal control deficiencies do not continue, NHC management with Board approval will separate accounting into three areas of operation; provider reimbursement, payroll & general fund, and travel & other administrative expense. A different person will be charge of each area. Additional staff in the accounting department will be hired to implement this plan of action. The Board of Directors treasurer will provide oversite of the financial operations.
The Organization was cited for eight monitoring and inadequate deficiencies by the Louisiana Department of Education. Effect: The Organization is currently in a status of deferment of serious deficiency determination. Recommendation: The Organization should adhere to its corrective action plan which was submitted to the Louisiana Department of Education to ensure that it remains in compliance with the facility monitoring requirements in accordance with the approved application agreement and to maintain adequate records and documentation.
Show full finding ▾Hide full finding ▴2019-3 Temporary Deferment of Serious Deficiency Determination Criteria: The Organization is required to properly monitor providers and maintain adequate records and documentation. Cause: During the monitoring review on May 13-17, 2019 and May 23, 2019 conducted by the Louisiana State of Louisiana Department of Education, the Organization was cited for failing to meet facility monitoring requirements in accordance with the approved application agreement and to maintain adequate records and documentation. Condition: The Organization was cited for eight monitoring and inadequate deficiencies by the Louisiana Department of Education. Effect: The Organization is currently in a status of deferment of serious deficiency determination. Recommendation: The Organization should adhere to its corrective action plan which was submitted to the Louisiana Department of Education to ensure that it remains in compliance with the facility monitoring requirements in accordance with the approved application agreement and to maintain adequate records and documentation.
Management?s response and Planned corrective action: The Board of Directors and the Management of Nutrition Healthy Choice has implemented the plan of action submitted to the Louisiana Department of Education to ensure that it remains in compliance with the facility monitoring requirements in accordance with the approved application agreement and to maintain adequate records and documentation. As results of this ongoing implementation: 1) All monitors were re-trained on maintaining adequate records and documentation, including how to organize and present provider folders. 2) All monitors were re-trained on how to correctly complete necessary documents (enrollment forms, provider applications, registry standards, monitoring forms, etc) for each provider 3) Monitor(s) who demonstrated sub-par job performance are no longer employed with NHC 4) All providers who failed a compliance visit or failed to call-in during the State Review were required to attend area re-training meetings (Ruston, Bastrop, Rayville, & Monroe). Notification by letter and phone. 5) All new providers who got on the program starting July 1, 2019, were required to attend area training meetings (Ruston, Bastrop, Rayville, & Monroe). Notification by letter and phone. 6) Overclaims have been refunded to the state. 7) HEDA forms have been color coded to ensure the correct form is use for the current year. 8) New easier to verify sign-in procedures for providers attending annual meeting are being implemented. Nutrition Healthy Choice has provided this plan of action to the Louisiana Department of Education plus evidence of its implementation.
FAC accepted this audit on April 9, 2019 — management decision was due October 9, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on April 23, 2018 — management decision was due October 23, 2018.
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Show full finding ▾Hide full finding ▴FAC accepted this audit on April 25, 2017 — management decision was due October 25, 2017.
GSA_MIGRATION
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2015-001
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2015-003
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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