Finding Text
Finding No.: 2023-006
Federal Agency: U.S. Department of Agriculture
AL Program: 10.555 Child Nutrition Cluster
Federal Award No.: 7GU300GUB
Area: Reporting
Questioned Costs: $0
Criteria:
In accordance with applicable reporting requirements, SFAs and sponsors must submit monthly
claims for reimbursement for meals and snacks served to eligible students within 60 days following
the last day of the month covered by the claim (7 CFR sections 210.8, 220.11, 215.10, and
225.15(c)). The state agency has an additional 30 days to submit a consolidated report to FNS (7
CFR 210.5(d), 220.13(b)(2), 215.11(c)(2), and 225.8).
Also, recipients of grants or cooperative agreements are required to report first-tier subawards of
$30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting
System (FSRS).
Condition:
1. For all five claims tested, GDOE submitted the monthly claim beyond the required 60 days,
as follows:
2. Subawards are not reported in FSRS, as follows:
Cause:
GDOE lacks controls over compliance with applicable reporting requirements.
Finding No.: 2023-006, continued
Federal Agency: U.S. Department of Agriculture
AL Program: 10.555 Child Nutrition Cluster
Federal Award No.: 7GU300GUB
Area: Reporting
Questioned Costs: $0
Effect:
GDOE is in noncompliance with applicable reporting requirements, which resulted in understated
totals in the Schedule of Expenditures of Federal Awards (SEFA) dated April 9, 2024. GDOE
subsequently corrected expenditures in its SEFA dated September 20, 2024, but thereby created
an unreconciled overstatement of $278,805. No questioned cost is presented as the SEFA
misstatement does not represent overstated claims.
Recommendation:
Responsible personnel should establish and implement controls over compliance with applicable
reporting requirements relative to timely submitting monthly claims for reimbursement and to
reporting subawards in FSRS.
Views of Responsible Officials:
GDOE agrees with the finding. GDOE submitted monthly reimbursement claims for meals and
snacks served to eligible students beyond the required 60-day reporting period and did not report
sub awards of $30,000 or more to the Federal Funding Accountability and Transparency Act Sub
Award Reporting System (FSRS) in FY 2023.
Plan of action and completion date:
At the start of FY 2024, the CNP Office added personnel to the processing of claims activity. The
additional personnel to the process is to ensure the requests are reviewed and processed in a timely
manner before transmitting to the GDOE Business Office for reimbursement draw and payment
processing. After the transmission, the CNP Office will follow-up and confirm, via email, with the
assigned personnel conducting the draws, that the requested draw/payment for claims
reimbursement are completed in a timely manner. In addition, the Child Nutrition Programs Office
will request for confirmation from the responsible personnel within the Business Office that the
required Subaward report is submitted and posted to the respective SEFA to the FSRS.
Finding No.: 2023-006, continued
Federal Agency: U.S. Department of Agriculture
AL Program: 10.555 Child Nutrition Cluster
Federal Award No.: 7GU300GUB
Area: Reporting
Questioned Costs: $0
Views of Responsible Officials, continued:
Plan to monitor and responsible officials:
The CNP State Administrator, Franklin Cruz, and the Comptroller will ensure that claims are
submitted and processed timely.