Audit 336975

2024 – 002 (Previously 2023-002) FFATA Reporting Federal Agency: U.S. Department of Agriculture Federal Program Name: Summer Food Service Program - Child Nutrition Cluster Assistance Listing Number: 10.559 Federal Award Identification Number and Year: 246NM329N1099/2024 Award Period:10/1/2023 – 09/30/2025 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or specific requirement: The Transparency Act requires use of the information obtained in the subaward to complete reporting in the FSRS portal. Condition: Federal Funding Accountability and Transparency Act (FFATA) Reporting - while the program has an internal checklist to obtain the necessary information from the respective subrecipients to complete the FFATA reporting, the program did not complete the actual reporting during the State FY 2024. The program has furthered these processes in State FY25 to ensure this information is actually reported. Management’s Progress on Repeat Finding: This was resolved by the program that had the finding in FY23, however, there was lack of communication between the Food and Nutrition Bureau and ASD Grants Team to ensure that the data acquired then needed to be entered into the USAspending website Questioned costs: None Context: We tested 8 subrecipients; FFATA reporting was not completed for any. There are a total 34 subrecipients under this program. The sample was statistically valid. Cause: Lack of communication between program and ASD Grants Team to ensure that the data acquired then needed to be entered into the USAspending website. Effect: Noncompliance with reporting under the Transparency Act. Repeat Finding: Yes Recommendation: While the program did perform the monthly FNS418 reporting, we recommend the program ensure follow-through with the FFATA reporting requirement by entering the data collected from the subrecipients into the FSRS portal. Views of responsible officials: At the time of audit completion, the relevant FFATA information from the Food and Nutrition Bureau was submitted to the Grant Manager for proper reporting, ensuring compliance for FY2025. To support this process, Legal will collaborate with the program to ensure that award letters accurately identify the awardee. Additionally, the CFO conducted Federal Grant Management training in May 2024, which included FFATA documentation and reporting, along with an overview of ECECD’s final policies and procedures for Grant Management. The CFO and ASD will continue to update training materials to maintain compliance moving forward. Responsible official and timeline: The CFO has already implemented some of the review processes in collaboration with the Budget Director, Grant Management team, and relevant programs. The remaining processes will be addressed and fully implemented by June 30, 2025, to ensure the accuracy and integrity of our financial records.

2024 – 002 (Previously 2023-002) FFATA Reporting Federal Agency: U.S. Department of Agriculture Federal Program Name: Summer Food Service Program - Child Nutrition Cluster Assistance Listing Number: 10.559 Federal Award Identification Number and Year: 246NM329N1099/2024 Award Period:10/1/2023 – 09/30/2025 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or specific requirement: The Transparency Act requires use of the information obtained in the subaward to complete reporting in the FSRS portal. Condition: Federal Funding Accountability and Transparency Act (FFATA) Reporting - while the program has an internal checklist to obtain the necessary information from the respective subrecipients to complete the FFATA reporting, the program did not complete the actual reporting during the State FY 2024. The program has furthered these processes in State FY25 to ensure this information is actually reported. Management’s Progress on Repeat Finding: This was resolved by the program that had the finding in FY23, however, there was lack of communication between the Food and Nutrition Bureau and ASD Grants Team to ensure that the data acquired then needed to be entered into the USAspending website Questioned costs: None Context: We tested 8 subrecipients; FFATA reporting was not completed for any. There are a total 34 subrecipients under this program. The sample was statistically valid. Cause: Lack of communication between program and ASD Grants Team to ensure that the data acquired then needed to be entered into the USAspending website. Effect: Noncompliance with reporting under the Transparency Act. Repeat Finding: Yes Recommendation: While the program did perform the monthly FNS418 reporting, we recommend the program ensure follow-through with the FFATA reporting requirement by entering the data collected from the subrecipients into the FSRS portal. Views of responsible officials: At the time of audit completion, the relevant FFATA information from the Food and Nutrition Bureau was submitted to the Grant Manager for proper reporting, ensuring compliance for FY2025. To support this process, Legal will collaborate with the program to ensure that award letters accurately identify the awardee. Additionally, the CFO conducted Federal Grant Management training in May 2024, which included FFATA documentation and reporting, along with an overview of ECECD’s final policies and procedures for Grant Management. The CFO and ASD will continue to update training materials to maintain compliance moving forward. Responsible official and timeline: The CFO has already implemented some of the review processes in collaboration with the Budget Director, Grant Management team, and relevant programs. The remaining processes will be addressed and fully implemented by June 30, 2025, to ensure the accuracy and integrity of our financial records.