Finding 1093523 (2023-004)

Material Weakness
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2024-12-29
Audit: 334970
Organization: Guam Department of Education (GU)

AI Summary

  • Core Issue: GDOE failed to publish the required annual eligibility notifications for the community eligibility provision by the May 1 deadline for SY 2022-2023.
  • Impacted Requirements: This noncompliance with the National School Lunch Act affects the eligibility notifications for local educational agencies.
  • Recommended Follow-Up: GDOE should implement internal controls to ensure timely publication of eligibility notifications, with oversight from the CNP State Administrator.

Finding Text

Finding No.: 2023-004 Federal Agency: U.S. Department of Agriculture AL Program: 10.555 Child Nutrition Cluster Federal Award No.: 7GU300GUB Area: Eligibility Questioned Costs: $0 Criteria: In accordance with the National School Lunch Act, state agencies are required to annually notify local educational agencies (LEAs) of district-wide eligibility for the community eligibility provision (CEP). By May 1 of each year, state agencies must publish lists of eligible and near- eligible LEAs and schools on their state agency websites. Condition: As of September 30, 2024, the annual notification for School Year (SY) 2022-2023 is not published on GDOE’s website. The most recent publication is for SY 2021-2022. Cause: GDOE did not enforce controls over compliance with the applicable eligibility requirements relative to annual notifications and publications. Effect: GDOE is in noncompliance with applicable eligibility requirements. No questioned cost is presented as we are unable to quantify the extent of noncompliance. Recommendation: GDOE should establish and implement internal controls over compliance with applicable eligibility requirements. Responsible personnel should prepare and publish and required notifications. Views of Responsible Officials: GDOE agrees with the finding. GDOE did not published School Year 2022-2023 eligibility notifications for the community eligibility provision to the GDOE website by May 1, 2023 as required by the National School Lunch Act (NSLA). GDOE Child Nutrition Program (CNP) division is aware of the requirement and has publicly posted eligibility notifications to ensure compliance to NSLA. GDOE does not anticipate this will be an audit finding moving forward. Finding No.: 2023-004, continued Federal Agency: U.S. Department of Agriculture AL Program: 10.555 Child Nutrition Cluster Federal Award No.: 7GU300GUB Area: Eligibility Questioned Costs: $0 Views of Responsible Officials, continued: Plan of action and completion date: The CNP Office has incorporated a calendar reminder within the CNP Office and updated the internal calendar of report due dates to facilitate the timely upload of the required information to the GDOE CNP website. Plan to monitor and responsible officials: The CNP State Administrator, Franklin Cruz, will ensure that CEP eligibility notifications are posted to the GDOE website by May 1 of every year to be in compliance with the reporting requirements of the NSLA.

Categories

Reporting School Nutrition Programs Eligibility Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 517081 2023-004
    Material Weakness
  • 517082 2023-005
    Significant Deficiency
  • 517083 2023-006
    Significant Deficiency
  • 517084 2023-007
    Significant Deficiency
  • 517085 2023-008
    Significant Deficiency
  • 517086 2023-007
    Significant Deficiency
  • 517087 2023-008
    Significant Deficiency
  • 517088 2023-007
    Significant Deficiency
  • 517089 2023-008
    Significant Deficiency
  • 517090 2023-009
    Material Weakness Repeat
  • 517091 2023-010
    Significant Deficiency Repeat
  • 517092 2023-009
    Material Weakness Repeat
  • 517093 2023-010
    Significant Deficiency Repeat
  • 517094 2023-011
    Significant Deficiency
  • 517095 2023-012
    Material Weakness Repeat
  • 517096 2023-013
    Material Weakness
  • 517097 2023-014
    Significant Deficiency
  • 517098 2023-015
    Material Weakness Repeat
  • 517099 2023-016
    Material Weakness
  • 517100 2023-014
    Significant Deficiency
  • 517101 2023-015
    Material Weakness Repeat
  • 517102 2023-016
    Material Weakness
  • 1093524 2023-005
    Significant Deficiency
  • 1093525 2023-006
    Significant Deficiency
  • 1093526 2023-007
    Significant Deficiency
  • 1093527 2023-008
    Significant Deficiency
  • 1093528 2023-007
    Significant Deficiency
  • 1093529 2023-008
    Significant Deficiency
  • 1093530 2023-007
    Significant Deficiency
  • 1093531 2023-008
    Significant Deficiency
  • 1093532 2023-009
    Material Weakness Repeat
  • 1093533 2023-010
    Significant Deficiency Repeat
  • 1093534 2023-009
    Material Weakness Repeat
  • 1093535 2023-010
    Significant Deficiency Repeat
  • 1093536 2023-011
    Significant Deficiency
  • 1093537 2023-012
    Material Weakness Repeat
  • 1093538 2023-013
    Material Weakness
  • 1093539 2023-014
    Significant Deficiency
  • 1093540 2023-015
    Material Weakness Repeat
  • 1093541 2023-016
    Material Weakness
  • 1093542 2023-014
    Significant Deficiency
  • 1093543 2023-015
    Material Weakness Repeat
  • 1093544 2023-016
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.403 Consolidated Grant to the Outlying Areas $26.20M
10.555 National School Lunch Program $16.81M
15.875 Economic, Social, and Political Development of the Territories $5.74M
84.425 Education Stabilization Fund $4.01M
84.027 Special Education Grants to States $2.80M
84.181 Special Education-Grants for Infants and Families $1.67M
84.371 Comprehensive Literacy Development $326,597
12.U01 Army Jrotc $303,008
84.372 Statewide Longitudinal Data Systems $267,608
10.560 State Administrative Expenses for Child Nutrition $257,847
12.U02 Air Force Jrotc $218,197
93.600 Head Start $210,378
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $162,290
84.323 Special Education - State Personnel Development $160,284
12.U03 Marine Jrotc $74,691
10.558 Child and Adult Care Food Program $34,833
84.424 Student Support and Academic Enrichment Program $14,274
10.574 Team Nutrition Grants $12,444
10.568 Emergency Food Assistance Program (administrative Costs) $5,918
10.579 Child Nutrition Discretionary Grants Limited Availability $2,584