Finding No.: 2025-003 Federal Agency: U.S. Department of Agriculture AL Program: 10.555 Child Nutrition Cluster Federal Award No.: 7GU300GUB Area: Procurement and Suspension and Debarment Questioned Costs: $744,643 Views of Auditee and Corrective Actions GDOE acknowledges the finding. The finding concerns the lack of documented exclusion verification before GDOE entered into or renewed covered transactions although the verifications were conducted. GDOE also notes the auditors’ determination that, as of September 30, 2025, none of the entities were suspended or debarred. Plan of action and completion date: GDOE Food and Nutrition Services Management Division (FNSMD), Child Nutrition Programs (CNP) will implement an internal control procedure consistent with 2 CFR 200.214, 2 CFR Part 180, and 2 CFR Part 417. Before entering into or renewing a covered transaction, we will document one of the verification methods permitted under 2 CFR 180.300. The standard procedure will be to check the entity and its applicable principals in SAM.gov Exclusions and retain the dated search results. If GDOE utilizes another permitted method, such as obtaining a certification or including an agreement clause, the agreement file will identify the method used and retain the supporting documentation. We will maintain a register identifying the entity, program, transaction type, agreement and renewal dates, verification date, method and result. Verification will be completed and independently reviewed before execution or renewal. When applicable, GDOE FNSMD CNP will also check the CACFP National Disqualified List as a separate program-integrity control under 7 CFR part 226; the NDL check will not substitute for the federal suspension and-debarment verification. The procedure and agreement register will be implemented by October 1, 2026. The GDOE FNSMD CNP Administrator will review the register at least annually and document corrective follow-up for any missing or untimely verification. Plan to monitor and responsible officials: The GDOE FNSMD CNP Administrator, Anthony S. Monforte and Program Coordinator, Franklin J. Cruz will be responsible for corrective action implementation and ongoing monitoring.