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The third Performance Standard, Programming Accountability, is responsible for
Program Accountability is the framework for maintaining program integrity.
The state agency assesses Program Accountability in four major areas, fiscal accountability, recordkeeping systems, meal service operations and
Internal controls for fiscal accountability includes
The best way to ensure CACFP accountability is to designate one person to be responsible for making certain the regulations are followed.
A plan to collect records fails to demonstrate Program Accountability unless it includes
It is only necessary to file reports to owners or boards of directors when problems arise that jeopardize CACFP participation.
An internal control plan should be designed to limit the amount of staff time lost in reviewing processes and documentation.
Elements of fiscal accountability include, but are not limited to:
While having effective internal controls makes great business sense, it is not a requirement but a recommendation for independent centers, and sponsors of centers.
The executive director of Center sponsorships are exclusively responsible for fiscal and administrative CACFP operations. The board of directors are not responsible and are simply in place to provide guidance and help out.
An independent center and sponsor of centers cannot participate in the CACFP without effectively demonstrating Program Accountability.
Records that impact financial viability are