EIN: 580692043
UEI: KN3XE3TDLMV5
Audited by: Wipfli LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 22, 2025. 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 June 22, 2026 (67 days ago).
What is a management decision? →FAC accepted this audit on January 12, 2026 — management decision was due July 12, 2026.
FAC accepted this audit on February 26, 2026 — management decision was due August 26, 2026.
FAC accepted this audit on March 12, 2026 — management decision was due September 12, 2026.
FAC accepted this audit on March 27, 2026 — management decision was due September 27, 2026.
FAC accepted this audit on April 29, 2026 — management decision was due October 29, 2026.
FAC accepted this audit on July 21, 2026 — management decision was due January 21, 2027.
FAC accepted this audit on January 13, 2025 — management decision was due July 13, 2025.
FAC accepted this audit on May 5, 2025 — management decision was due November 5, 2025.
FAC accepted this audit on June 6, 2025 — management decision was due December 6, 2025.
FAC accepted this audit on September 4, 2025 — management decision was due March 4, 2026.
FAC accepted this audit on April 10, 2024 — management decision was due October 10, 2024.
Internal controls over various compliance requirements associated with the Child Nutrition Cluster were reviewed by the auditors. The following deficiencies were noted upon performing these tests: • A sample of twenty-eight expenditures was randomly selected for testing using a non-statistical sampling approach. Evidence of review and approval was not reflected for seven expenditures. • A sample of 40 free and reduced meal applications was randomly selected for testing using a non-statistical sampling approach. Twelve applications did not contain evidence of review of the eligibility determination for free and reduced meals. • A sample of three meal count reports was randomly selected for testing using a non-statistical sampling approach. Evidence of review and approval was not reflected for these three reports. Cause: In discussing this deficiency with the School District, they noted these issues were a result of turnover within the Central Office. Effect: The School District is not in compliance with the Uniform Guidance and GaDOE guidance. Failure to review expenditures for allowability, free and reduced meal applications for appropriate eligibility requirements, and meal counts for accurate reporting exposes the School District to unnecessary risk of error and misuse of federal funds. Recommendation: The School District should review current internal control procedures related to the Child Nutrition Cluster. Where vulnerable, the School District should develop and/or modify its policies and procedures to ensure that all expenditures, student free and reduced meal applications, and meal count reports reflect evidence of review for associated compliance requirements. Furthermore, management should develop and implement a monitoring process to ensure that controls are operating appropriately. Views of Responsible Officials: We concur with this finding.
Show full finding ▾Hide full finding ▴FA 2023-001 Improve Internal Control Activities Compliance Requirements: Activities Allowed or Unallowed Allowable Costs/Cost Principles Eligibility Reporting Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education AL Numbers and Titles: 10.553 – School Breakfast Program 10.555 – National School Lunch Program 10.555 – COVID-19-National School Lunch Program Federal Award Numbers: 225GA324N1099 (Year: 2022), 235GA324N1199 (Year: 2023) Questioned Costs: None Identified Description: A review of expenditures, free and reduced meal applications, and reporting requirements related to the Child Nutrition Cluster revealed that the School District’s internal control procedures were not operating appropriately to ensure that appropriate reviews and approvals occurred. Background Information: The Child Nutrition Cluster (CNC) is comprised of various programs that are intended to assist states in administering and overseeing food service program operators that provide healthful, nutritious meals to eligible children in public and non-profit private schools, residential child care institutions, and summer programs. This Cluster of programs also fosters healthy eating habits in children by providing fresh fruits and fresh vegetables to children attending elementary and secondary schools and encourages the domestic consumption of nutritious agricultural commodities. CNC funding was granted to the Georgia Department of Education (GaDOE) by the U.S. Department of Agriculture. GaDOE is responsible for distributing funds to local educational agencies (LEAs) and overseeing the various CNC programs. CNC funds totaling $1,861,046.22 were expended and reported on the City of Jefferson Board of Education’s Schedule of Expenditures of Federal Awards (SEFA) for fiscal year 2023. Criteria: As a recipient of federal awards, the School District is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls. Condition: Internal controls over various compliance requirements associated with the Child Nutrition Cluster were reviewed by the auditors. The following deficiencies were noted upon performing these tests: • A sample of twenty-eight expenditures was randomly selected for testing using a non-statistical sampling approach. Evidence of review and approval was not reflected for seven expenditures. • A sample of 40 free and reduced meal applications was randomly selected for testing using a non-statistical sampling approach. Twelve applications did not contain evidence of review of the eligibility determination for free and reduced meals. • A sample of three meal count reports was randomly selected for testing using a non-statistical sampling approach. Evidence of review and approval was not reflected for these three reports. Cause: In discussing this deficiency with the School District, they noted these issues were a result of turnover within the Central Office. Effect: The School District is not in compliance with the Uniform Guidance and GaDOE guidance. Failure to review expenditures for allowability, free and reduced meal applications for appropriate eligibility requirements, and meal counts for accurate reporting exposes the School District to unnecessary risk of error and misuse of federal funds. Recommendation: The School District should review current internal control procedures related to the Child Nutrition Cluster. Where vulnerable, the School District should develop and/or modify its policies and procedures to ensure that all expenditures, student free and reduced meal applications, and meal count reports reflect evidence of review for associated compliance requirements. Furthermore, management should develop and implement a monitoring process to ensure that controls are operating appropriately. Views of Responsible Officials: We concur with this finding.
FA 2023-001 Improve Internal Control Activities Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Eligibility Reporting Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: 10.553 - School Breakfast Program 10.555 - National School Lunch Program Federal Award Number: 225GA324N1099 (Year:2022), 235GA324N1199 (Year: 2023) Questioned Costs: None Identified Description: A review of expenditures, free and reduced meal applications, and reporting requirements related to the Childe Nutrition Cluster revealed that the School District's internal control procedures were not operating appropriately to ensure that appropriate reviews and approvals occurred. Corrective Action Plans: For review of expenditures, Child Nutrition Cluster (CNC) invoices will be sent to the CNC Director to review, approve, and sign. Singed invoices will then be provided to the CNC Bookkeeper for payment processing and filing. For review of free and reduced meal applications, applications will be received electronically in Infinite Campus and manually. The manual applications will be entered into Infinite Campus and both types will be approved and processed by the CNC Director. This approval will be stored in Infinite Campus with a time/date and approver electronic stamp. For review of reporting requirements, meal count information from Infinite Campus will be provided to the CNC Bookkeeper to enter in the Georgia Department of Education portal. CNC Director will approve and sign the final report prior to submittal. Estimated Completion Date: August 1,2023 Contact Person: Kim Navas, Financial Officer Telephone: 706-367-2782 Email: kim.navas@jeffcityschools.org
FAC accepted this audit on October 7, 2024 — management decision was due April 7, 2025.
Internal controls over various compliance requirements associated with the Child Nutrition Cluster were reviewed by the auditors. The following deficiencies were noted upon performing these tests: • A sample of twenty-eight expenditures was randomly selected for testing using a non-statistical sampling approach. Evidence of review and approval was not reflected for seven expenditures. • A sample of 40 free and reduced meal applications was randomly selected for testing using a non-statistical sampling approach. Twelve applications did not contain evidence of review of the eligibility determination for free and reduced meals. • A sample of three meal count reports was randomly selected for testing using a non-statistical sampling approach. Evidence of review and approval was not reflected for these three reports. Cause: In discussing this deficiency with the School District, they noted these issues were a result of turnover within the Central Office. Effect: The School District is not in compliance with the Uniform Guidance and GaDOE guidance. Failure to review expenditures for allowability, free and reduced meal applications for appropriate eligibility requirements, and meal counts for accurate reporting exposes the School District to unnecessary risk of error and misuse of federal funds. Recommendation: The School District should review current internal control procedures related to the Child Nutrition Cluster. Where vulnerable, the School District should develop and/or modify its policies and procedures to ensure that all expenditures, student free and reduced meal applications, and meal count reports reflect evidence of review for associated compliance requirements. Furthermore, management should develop and implement a monitoring process to ensure that controls are operating appropriately. Views of Responsible Officials: We concur with this finding.
Show full finding ▾Hide full finding ▴FA 2023-001 Improve Internal Control Activities Compliance Requirements: Activities Allowed or Unallowed Allowable Costs/Cost Principles Eligibility Reporting Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education AL Numbers and Titles: 10.553 – School Breakfast Program 10.555 – National School Lunch Program 10.555 – COVID-19-National School Lunch Program Federal Award Numbers: 225GA324N1099 (Year: 2022), 235GA324N1199 (Year: 2023) Questioned Costs: None Identified Description: A review of expenditures, free and reduced meal applications, and reporting requirements related to the Child Nutrition Cluster revealed that the School District’s internal control procedures were not operating appropriately to ensure that appropriate reviews and approvals occurred. Background Information: The Child Nutrition Cluster (CNC) is comprised of various programs that are intended to assist states in administering and overseeing food service program operators that provide healthful, nutritious meals to eligible children in public and non-profit private schools, residential child care institutions, and summer programs. This Cluster of programs also fosters healthy eating habits in children by providing fresh fruits and fresh vegetables to children attending elementary and secondary schools and encourages the domestic consumption of nutritious agricultural commodities. CNC funding was granted to the Georgia Department of Education (GaDOE) by the U.S. Department of Agriculture. GaDOE is responsible for distributing funds to local educational agencies (LEAs) and overseeing the various CNC programs. CNC funds totaling $1,861,046.22 were expended and reported on the City of Jefferson Board of Education’s Schedule of Expenditures of Federal Awards (SEFA) for fiscal year 2023. Criteria: As a recipient of federal awards, the School District is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls. Condition: Internal controls over various compliance requirements associated with the Child Nutrition Cluster were reviewed by the auditors. The following deficiencies were noted upon performing these tests: • A sample of twenty-eight expenditures was randomly selected for testing using a non-statistical sampling approach. Evidence of review and approval was not reflected for seven expenditures. • A sample of 40 free and reduced meal applications was randomly selected for testing using a non-statistical sampling approach. Twelve applications did not contain evidence of review of the eligibility determination for free and reduced meals. • A sample of three meal count reports was randomly selected for testing using a non-statistical sampling approach. Evidence of review and approval was not reflected for these three reports. Cause: In discussing this deficiency with the School District, they noted these issues were a result of turnover within the Central Office. Effect: The School District is not in compliance with the Uniform Guidance and GaDOE guidance. Failure to review expenditures for allowability, free and reduced meal applications for appropriate eligibility requirements, and meal counts for accurate reporting exposes the School District to unnecessary risk of error and misuse of federal funds. Recommendation: The School District should review current internal control procedures related to the Child Nutrition Cluster. Where vulnerable, the School District should develop and/or modify its policies and procedures to ensure that all expenditures, student free and reduced meal applications, and meal count reports reflect evidence of review for associated compliance requirements. Furthermore, management should develop and implement a monitoring process to ensure that controls are operating appropriately. Views of Responsible Officials: We concur with this finding.
FA 2023-001 Improve Internal Control Activities Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Eligibility Reporting Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: 10.553 - School Breakfast Program 10.555 - National School Lunch Program Federal Award Number: 225GA324N1099 (Year:2022), 235GA324N1199 (Year: 2023) Questioned Costs: None Identified Description: A review of expenditures, free and reduced meal applications, and reporting requirements related to the Childe Nutrition Cluster revealed that the School District's internal control procedures were not operating appropriately to ensure that appropriate reviews and approvals occurred. Corrective Action Plans: For review of expenditures, Child Nutrition Cluster (CNC) invoices will be sent to the CNC Director to review, approve, and sign. Singed invoices will then be provided to the CNC Bookkeeper for payment processing and filing. For review of free and reduced meal applications, applications will be received electronically in Infinite Campus and manually. The manual applications will be entered into Infinite Campus and both types will be approved and processed by the CNC Director. This approval will be stored in Infinite Campus with a time/date and approver electronic stamp. For review of reporting requirements, meal count information from Infinite Campus will be provided to the CNC Bookkeeper to enter in the Georgia Department of Education portal. CNC Director will approve and sign the final report prior to submittal. Estimated Completion Date: August 1,2023 Contact Person: Kim Navas, Financial Officer Telephone: 706-367-2782 Email: kim.navas@jeffcityschools.org
FAC accepted this audit on October 10, 2022 — management decision was due April 10, 2023.
FAC accepted this audit on November 23, 2020 — management decision was due May 23, 2021.
FAC accepted this audit on April 29, 2019 — management decision was due October 29, 2019.
FAC accepted this audit on July 15, 2019 — management decision was due January 15, 2020.
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