BRIGHTON TRAINING GROUP CACFP’S ROLE IN HEAD START FISCAL INTREGRITY NCA Conference 2015

Importance of CACFP Eligibility Impact Required Participation Parallel Objectives 3 of 7 Designated Renewal Standards CACFP Based BRIGHTON TRAINING GROUP

Meal Patterns Menus & Nutrient Standards USDA Funding Food Safety and Sanitation Annual Training Special Dietary Needs Disabled Children Enrollment Attendance Eligibility Meal Counts Monthly Claims Training Monitoring Fiscal Civil RightsMeal ServiceRecord- keeping New Staff Annual CACFP CACFP Regula- tory Change 3 Visits 2 un- announced Fiscal costs Reconcile funds Regulatory References 45 CFR Parts (b)(e) Training Monitoring

REQUIRED CACFP PARTICIPATION BRIGHTON TRAINING GROUP Meal Service Meal Patterns Menus & Nutrient Standards USDA Funding Food Safety and Sanitation

HS ADOPTED CACFP ANNUAL TRAINING REQUIREMENTS BRIGHTON TRAINING GROUP Civil Rights Annual Training Special Dietary Needs Disabled Children

HS ADOPTED CACFP RECORDKEEPING REQUIREMENTS BRIGHTON TRAINING GROUP Recordkeeping Enrolment Attendance Eligibility Meal Counts Monthly Claims Training Monitoring & Fiscal Documents

HS SUPPORTS CACFP TRAINING REQUIREMENTS BRIGHTON TRAINING GROUP Training New Staff Annual CACFP CACFP Regulatory Changes

Picture slide BRIGHTON TRAINING GROUP Monitoring 3 Visits/2 un- announced Fiscal Performance Monitoring Initiatives HS SUPPORTS CACFP MONITORING REQUIREMENTS & FISCAL INITIATIVES

FISCAL RISKCACFPHEAD START Qualified Fiscal Staff  Procedures to Determine Cost Allowability  Properly Allocated Costs  15% Administrative Cost Limits  Costs Approved in Budget  FISCAL PERFORMANCE MONITORING BRIGHTON TRAINING GROUP

FISCAL RISKCACFPHEAD START Segregated Fiscal Duties  Procedures to Identify Related Party Transactions  Time/Effort Records  Reasonable Wage Comparability  Current, Accurate & Available Financial Records  FISCAL PERFORMANCE MONITORING BRIGHTON TRAINING GROUP

FISCAL RISKCACFPHEAD START Financial Records include authorizations, obligations, balances, assets, liabilities, expenditures & income  Compliance with IRS, state & local tax laws  Maintained Reporting Systems  Traceable Transactions  Annual Audit  FISCAL PERFORMANCE MONITORING BRIGHTON TRAINING GROUP

FISCAL RISKCACFPHEAD START Governing Body Oversight  Established Sufficient Internal Controls  Established Safeguards of Federal Funds  Timely Corrective Action Implemented to Prior Findings  Continued Eligibility All Public Funds  FISCAL PERFORMANCE MONITORING BRIGHTON TRAINING GROUP