EIN: 580566123
UEI: T8AFMBHADE43
Audited by: Smith and Howard, PC
Oversight agency: 10 [Department of Agriculture]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 31, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by January 31, 2027 (148 days from today).
What is a management decision? →FAC accepted this audit on July 9, 2025 — management decision was due January 9, 2026.
FAC accepted this audit on July 9, 2024 — management decision was due January 9, 2025.
FAC accepted this audit on June 20, 2023 — management decision was due December 20, 2023.
During our auditing procedures, we noted seven out of the twenty-nine Child and Adult Care food program claims for reimbursements could not be substantiated with appropriate supporting documentation. Questioned costs: Unable to be determined. Context: Reimbursements for meals administered under the grant are allowed to the extent the Organization can substantiate the headcounts for each child participating in the program on a monthly basis. During our testing, we noted several instances where the headcount information was not able to be provided upon request, as the headcounts information was not properly being retained. Effect: Failure to comply with the requirements set forth by the United States Department of Agriculture's Food and Nutrition Service could lead to a reduction of funding or being reimbursed for more than allowed under the program guidelines. Cause: We noted turnover in the administration of the program resulted in a lack of periodic internal site visits. Lack of awareness and training on the requirements of the program resulted in the lack of headcounts to be tracked and maintained in order to substantiate expense reimbursements which needed to be properly documented and accounted for in order to substantiate expense reimbursement requests under the grant. Recommendation: We recommend that the Organization review their current policy and implement more robust internal preparation and management review procedures surrounding completion of the meal count reimbursement request materials, and a review the meal counts for accuracy so the supporting meal counts are properly calculated and agree to the monthly Child and Adult Care Food Program Claim for Reimbursement. In addition, the Organization should ensure periodic internal site visits are conducted timely. This will help to ensure the Organization is adhering to the requirements of the funding agency.
Show full finding ▾Hide full finding ▴2022-001 Allowable Costs/Activities Allowed Funding Agency: U.S. Department of Agriculture Grant: Child and Adult Care Food Program CFDA Number: 10.558 Criteria: In accordance with the Child and Adult Care Food Program administered by the United States Department of Agriculture's Food and Nutrition Service, participating independent centers agree to submit accurate monthly claims for reimbursement. Condition: During our auditing procedures, we noted seven out of the twenty-nine Child and Adult Care food program claims for reimbursements could not be substantiated with appropriate supporting documentation. Questioned costs: Unable to be determined. Context: Reimbursements for meals administered under the grant are allowed to the extent the Organization can substantiate the headcounts for each child participating in the program on a monthly basis. During our testing, we noted several instances where the headcount information was not able to be provided upon request, as the headcounts information was not properly being retained. Effect: Failure to comply with the requirements set forth by the United States Department of Agriculture's Food and Nutrition Service could lead to a reduction of funding or being reimbursed for more than allowed under the program guidelines. Cause: We noted turnover in the administration of the program resulted in a lack of periodic internal site visits. Lack of awareness and training on the requirements of the program resulted in the lack of headcounts to be tracked and maintained in order to substantiate expense reimbursements which needed to be properly documented and accounted for in order to substantiate expense reimbursement requests under the grant. Recommendation: We recommend that the Organization review their current policy and implement more robust internal preparation and management review procedures surrounding completion of the meal count reimbursement request materials, and a review the meal counts for accuracy so the supporting meal counts are properly calculated and agree to the monthly Child and Adult Care Food Program Claim for Reimbursement. In addition, the Organization should ensure periodic internal site visits are conducted timely. This will help to ensure the Organization is adhering to the requirements of the funding agency.
Section III ? Major Federal Award Findings and Questioned Costs 2022-001 ? Allowable Costs/Activities Allowed The Organization agrees that turnover within program administration (2 separate principals in two years amidst the Covid pandemic) resulted in a lack of site visits and therefore reduced fidelity between system data and actual headcounts of meals administered. Site visits resumed in fourth quarter of 2022. Further, an additional Grants Administrator was hired and added to the food program as a second principal, which will also provide an additional level of review. Going forward, meals will not be submitted for reimbursement if they cannot be properly documented and accounted for. Responsible Official: Chief Development Officer Anticipated Completion Date: 6/30/2023
FAC accepted this audit on June 21, 2022 — management decision was due December 21, 2022.
FAC accepted this audit on August 24, 2021 — management decision was due February 24, 2022.
FAC accepted this audit on June 25, 2020 — management decision was due December 25, 2020.
FAC accepted this audit on June 23, 2019 — management decision was due December 23, 2019.
FAC accepted this audit on July 18, 2018 — management decision was due January 18, 2019.
FAC accepted this audit on June 19, 2017 — management decision was due December 19, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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