AUDIT COMMITTEE SUMMARY
June 18, 2019
Pre-K 4 SA Food Services Contract Audit
Report Issued June 10, 2019
Audit Objective
Determine if the food service contract between Pre-K 4 SA and the San Antonio Food Bank is adequately managed.
Background
One of the goals of Pre-K 4 SA is to establish healthy eating habits for young children. To accomplish this goal, Pre-K 4 SA implemented family style meals where children are encouraged to serve themselves. Family style meals benefit students with self-help skills, language development, social skills, and math skills. Additionally, family style meals provide opportunities for children to learn about food, develop independence and engage in collaborative conversation.
In 2018, Pre-K 4 SA entered into a 5-year agreement with the San Antonio Food Bank (Food Bank) to provide breakfast, lunch, and two snacks daily to students. Contract inception was July 1, 2018 and Pre-K 4 SA has the option to renew for two additional one-year terms.
The meals prepared by the Food Bank comply with the Texas Department of Agriculture’s (TDA) Child and Adult Care Food Program meal patterns for four-year-olds qualifying Pre-K 4 SA for monthly meal reimbursements from the TDA for a portion of meal costs. On average, Pre-K 4 SA is reimbursed 61% of meal costs.
Scope & Methodology
The audit scope was from contract inception of July 1, 2018 through February 28, 2019 and includes monitoring of the Food Bank by Pre-K 4 SA to ensure compliance with contract terms.
Conclusions
The food service contract between Pre-K 4 SA and the San Antonio Food Bank (Food Bank) is adequately managed.
We determined that Pre-K 4 SA has adequate controls to ensure that those who handle food at the Pre-K 4 SA centers and the Food Bank are certified food handlers. The Food Bank and all four Pre-K 4 centers also have current Metro Health facility inspections.
In addition, the Food Bank adheres to menus that follow the USDA meal pattern criteria and are verified by a registered dietician. Furthermore, we determined that payments to the Food Bank are verified for accuracy, do not exceed the annual payment amount allowed under the contract, and are approved by Pre-K 4 SA management prior to payment.
Finally, Pre-K 4 SA performs a monthly reconciliation between the Aries enrollment database and the Minute Menu CX database to ensure accurate reimbursements are filed with the Texas Department of Agriculture (TDA). Pre-K SA fiscal staff also verifies that the correct reimbursement amount is received from TDA.
There are no findings. Consequently, we make no recommendations to Pre-K 4 SA management.