Chapter 6: Local Agency Management Evaluation and Audits
I. Management Evaluation (ME)
A Local Agency (LA) ME is a bi-annual examination and evaluation of LA and/or distribution site operations of CSFP. The purpose of an ME is to help the agency identify specific strengths and weaknesses and to develop a resolution plan.
State staff trained in program administration, nutrition, and the food delivery system will conduct the ME (see
Exhibits A-8 and
A-9 for forms). Program administration includes management, civil rights, audits, procurement and property, outreach, fair hearings, records and reports, financial management and program costs. Nutrition includes referrals, nutrition education, certification, and food packages. The CSFP food delivery system includes: ordering, transporting and warehousing foods; distributing foods to program participants; and participant compliance with program policies.
Within one month after the on-site ME, DCF will send a written report that includes findings and recommendations. The LA shall respond with an action plan to resolve the findings within 30 days after receiving the State report. If the LA fails to respond within 30 days, DCF may make a technical visit to the LA. If the LA fails to respond to DCF within 60 days, DCF may withhold the LA’s reimbursement funds.
If necessary, DCF may conduct a follow-up visit. This follow-up visit will be a more informal meeting to address particular concerns, accomplish administrative planning, or provide consultation on other identified needs.
Each LA shall conduct a self-evaluation review bi-annually, prior to the DCF ME visit. [See Self Evaluation Form, Exhibit A-8]
The LA will complete the form and return it to DCF by the date indicated by DCF. This information will expedite the DCF ME and allow more time for consultation and planning during the ME.
A. Prior to the ME, DCF staff will:
- At least 30 days prior to the scheduled time, notify the LA of pending evaluation and establish a mutually agreeable time for the ME.
- notify the LA to complete the self-evaluation form and submit to DCF before the ME takes place.
- review the LA budget narrative and other LA files that are maintained at DCF.
- prepare an equipment inventory list, if applicable.
B. During the ME, DCF will:
- Limit the evaluation of program operations to the period of time since the last ME, unless instructed otherwise.
- complete all questions on the evaluation instrument. [See Exhibit A-9]
- review at least 10 participant files. [See CSFP Chart Review, Exhibit A-9]
- set aside a specific time during the ME to conduct an exit interview to address findings and provide technical assistance.
C. LA staff will have the following materials ready for the DCF staff for their review:
- Equipment Inventory (if applicable)
- Correspondence File
- Civil Rights File
- Complaint File
- CSFP State Plan
- LA Policy and Procedures
- Waiting List (if applicable)
- Packet of examples of all letters, forms, informational and nutrition materials that the LA utilizes
- Job descriptions of CSFP staff
- Affidavits’ File
- Enrollment Registers
II. Audit Procedure
In compliance with federal regulations, all CSFP agencies in Kansas, including State Agency operations, are audited at least once every two years. An independent certified public accountant firm or federal or local government auditing staff shall conduct each audit. The period covered is the most recent twelve months of completed operation. Each LA is responsible for auditing the CSFP program not less than once every two years.
The audit objective is to determine whether there is adequate fund control, an effective accountability system, and compliance with regulations. Audits shall be conducted in accordance with applicable State and Federal laws and guidelines. The audit may be an examination of the LA "total audit universe" in that the audit may cover all grants subject to a single audit. A copy of the audit report must be on file at DCF and the report will be made available to USDA and responsible officials upon request.