Nutrition Services Administrative Review
Nutrition Services Administrative Review and Consulting for State Agencies

Nutrition Services Administrative Review and Consulting

Nutrition is a vital factor in the overall health of an individual. The Food and Nutrition Service (FNS) of the United States Department of Agriculture (USDA) has a goal of increasing food security and providing nutritious food access to children and low-income people. States support this goal by administering several state-run nutrition programs.

Myers and Stauffer has contracted solely with state agencies since 2018 to perform auditing and consulting services for several USDA child nutrition programs.

  • Child and Adult Care Food Program (CACFP) – Administrative reviews, special investigations, annual financial reviews, and consulting services
  • CACFP Annual Financial Reviews – Conduct annual financial reviews in order for states to remain in compliance with the most recent USDA rule revision
  • Summer Food Service Program (SFSP) – Administrative reviews and consulting services
  • National School Lunch Program (NSLP) – Procurement reviews
  • SNAP-Ed – Consulting services
  • Women, Infants and Children (WIC) – Auditing services

CACFP Administrative Review Services

  • Meal observation. We observe several requirements including but not limited to:
    • The meal service provided by center staff to ensure accurate accounting of participant attendance, proper food service preparation and delivery, and timely service of credible meals.
  • Center observation. We observe additional requirements, such as:
    • Civil rights/non-discrimination.
    • Health and safety.
    • Adequate at-risk activities.
  • Request and review of records from sponsoring organizations and their centers, independent centers, and daycare homes. 
  • Household contacts. When necessary, we contact participant households to confirm center’s attendance records are accurate.

SFSP Administrative Review Services

  • Meal observation. We observe several requirements, including, but not limited to:
    • The meal service provided by center staff to ensure accurate accounting of participant attendance, proper food service preparation and delivery, and timely service of creditable meals.
    • Compare observed attendance on meal-observation day to prior days to confirm prior attendance numbers are comparable.
    • Compare attendances to site capacity limitation and determine need to reduce the site capacity.
  • Center observation. We observe additional requirements such as:
    • Civil rights/non-discrimination.
    • Health and safety.
  • Request and review records from sponsoring organizations and their centers as well as from independent centers.

For both CACFP and SFSP Administrative Reviews we additionally: 

  • Perform exit conferences with sponsors and/or centers and facilitate the corrective-action process.
  • Provide technical assistance to sponsors and/or centers during the administrative review process. 
  • Issue findings to state agencies and perform additional procedures for seriously deficient providers. Some of our recommendations might include the recommendation for a follow-up review or intent to terminate from the program. 

National School Lunch Program (NSLP) Administrative Review and Procurement Review Services

  • NSLP Administrative Reviews
    • Research each School Food Authority (SFA) prior to initiating the administrative review to determine the review requirements applicable to each SFA.
    • Prepare review notification materials and conduct entrance conferences.
    • Review the Resource Management Risk Indicator Tool and compile documentation supporting the responses in the tool. If necessary, conduct a comprehensive review of flagged areas.
    • Complete other applicable USDA review tools (off-site assessment, on-site assessment, meal compliance risk assessment, nutrient analysis and validation checklist, etc.).
    • Document findings, conduct exit conferences, and obtain corrective action from the SFA
    • Ensure closure of the review, including drafting and submitting closure letter and fiscal action if applicable.
    • Maintain consistent communication with the SFAs, including providing technical assistance as needed.
    • Save and upload all review-related documents and communications to designated folders and systems.
    • Complete announced and/or unannounced review of SFAs to ensure compliance with all programs related to NSLP (School Breakfast Program, At-Risk CACFP, Fresh Fruit and Vegetable Program, Seamless Summer Option, etc.).
    • Complete At-Risk Snack/Supper program for SFAs that are not due a NSLP review when the At-Risk review cycle differs from the NSLP cycle.
  • NSLP Procurement Reviews
    • Request and review vendor paid list, procurement procedures, code of conduct documents from each school food authority (SFA)/local educational agency (LEA).
    • Utilize the USDA procurement tool to select and sample vendors from purchase type categories (micro, small, formal, etc.)
    • Assess compliance with federal and state procurement standards using the USDA SFA Procurement Tool, including solicitation documents, contracts, and invoices, as applicable.
    • Provide technical assistance to the SFAs/LEAs where applicable.
    • Identify findings and determine the applicable required corrective action.
    • Accept, deny, or issue additional corrective actions based on the SFA’s responses.
    • Conduct a multi-tiered internal quality assurance process (secondary review) on all procurement review reports and workbooks, including supporting work papers.

Other Services

Additionally, Myers and Stauffer provides consulting and support services to state agencies administering these nutrition programs. Our consulting and support services include: 

  • Appeal support and expert testimony.
  • Validation of center program requirements prior to claim issuance. 
  • Administrative review process improvement recommendations.
  • Recommendations for administrative review work paper and tool enhancements and updates. 
  • State rule review and recommendations.
  • Assessment of sponsor financial viability.

Our services are flexible and can be tailored to best meet state agency CNP goals and approach.

With each of our services, Myers and Stauffer is pleased to offer the following:

  • Unbiased results. Myers and Stauffer does not work directly with CNP participating organizations. Doing so avoids perceived and real conflicts of interest.
  •  Proven audit methodologies. Some of the core elements of the Myers and Stauffer audit approach include:
    • Subject matter expertise. We offer staff with experience in child nutrition programs, auditing, and project management.
    • We believe in communicating with the state agency throughout the review process so findings are vetted, balanced, and consistent.
    • We only employ needed procedures to achieve client objectives, and we leverage technology in doing so.
    • Professional skepticism. This is a fundamental element of certified public accounting (CPA) professional standards, and requires us to have an inquisitive, yet balanced mind, in order to achieve unbiased results.
    • Our findings are supported by sufficient and appropriate evidence.
    • We report in a clear and concise manner, focusing only on actionable findings specific to documented expectations.

In addition to our nutrition services that impact child care centers, we perform non-nutrition compliance services on behalf of state agencies that also impact this provider type.

Grant Funding for Child Care Centers

The American Rescue Plan Act 2021 (ARPA) included funding for child care center stabilization grant funding. Many states are administering programs to provide grant funds to keep early childcare centers open in their state. Myers and Stauffer assists states by performing compliance reviews of the childcare centers that received stabilization funds to ensure the grant funding is utilized by the centers for its intended purpose. Myers and Stauffer, already very familiar with the childcare center landscape and documentation requirements for other programs, utilizes this expertise to perform strategic compliance reviews of childcare centers. Our reviews include reviewing attendance records to evaluate the change in attendance over periods of time and reviewing childcare center expenditures including payroll expenditures.

Contact the subject matter experts for further information:

Michael Johnson, CPA, CFE
Principal
PH 404.524.0775
mjohnson@mslc.com

Colin Diamond
Senior Manager
PH 404.524.0775
cdiamond@mslc.com

Melanie Farris, CFE
Senior Manager
PH 404.524.0775
mfarris@mslc.com