1. CACFP Review Tools Best practices for evaluating and developing comprehensive monitoring review tools & instructions for transitioning to an automated system

2. MH Miles Company CPA PC  NICHE CERTIFIED PUBLIC ACCOUNTING FIRM  SPECIALIZE IN GOVERNMENTAL COMPLIANCE  NUTRITION, TRANSPORTATION, EDUCATION  NUTRITION  State Agencies  Monitoring & Program Outreach  Investigations  Audits/Agreed-Upon Procedures Reviews  Staff Augmentation  Training & Consulting Services  Sponsoring Organizations  Monitoring  Audits/Agreed-Upon Procedures Reviews  Consulting Services  Management Studies

3. Objective To provide best practices for evaluating and developing review tools that can easily be transitioned into an automated system.

4. What Are Review Tools?  Pre-Assessment  Announcement Letter  Request for Records  Assessment Instrument  Questionnaire  Checklist  Forms  Reconciliations  Worksheets  Instructions  Procedures  Policies

5. What Should be Assessed?  Licensing/Approval  Civil Rights  Meal Service  Claim For Reimbursement Verification  Health, Safety & Sanitation  Fiscal Recordkeeping & Integrity  Non-profit food service  Eligibility  Administrative Oversight  Monitoring  Training  Procurement  Internal Controls

6. Best Practice for Assessment Instruments  Consistent Question Format  One Assessment per Question  Specific Questions are Linked to Required Forms and Worksheets  Each Question has a Corresponding Finding  Limit the Possible Responses Available  Separate instrument for each center type

7. Best Practice for Assessment Instruments  Consistent Question Format

8. Best Practice for Assessment Instruments  One Assessment per Question  Pose general questions (catch-all)  Pose specific related question

9. Best Practice for Assessment Instruments  Specific Questions are Linked to Required Forms and Worksheets

10. Best Practice for Assessment Instruments  Each Question has a Corresponding Finding  Limit the Possible Responses Available  Separate instrument for each center type  Unaffiliated vs. Affiliated  At-Risk centers

11. Forms  Reconciliations & Calculation Forms  Identify Discrepancies  Indicate Adjustments  Summary of Adjustments  Reporting document  Findings & Request for Corrective Action  Linked to Assessment tool

12. Best Practices for Forms  Embedded Calculation Formula/Edit Checks  Linkages from form to form  Example: Monthly Meal Counts = Daily Meal Counts Meal & Milk Analysis, other Overclaims Summary of Adjustments Verified Number of Meals Claimed  Require use and submission of standard form

13. Instructions  Guide for Assessment Instructions  Authority/Background  Procedure  Citation  Required Action  Finding  Policies/Procedures  Review Selection  Review Sampling

14. Best Practices for Instructions  Provide instructions  Include all areas of possible impact (procedures)  Regularly review and evaluate instruments  Regularly review reviewers  Inter-rater variability  Review swapping  External reviewers

15. In Summary Create a fluid system with order in which each item -- assessment and forms tells a story. Assessment tool Worksheets Findings & Request for Corrective Action Form