EIN: 586000173
UEI: K8H3L9D1KWH3
Audited by: Georgia Department of Audits and Accounts
Oversight agency: 10 [Department of Agriculture]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 10, 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 December 10, 2026 (100 days from today).
What is a management decision? →FAC accepted this audit on October 22, 2025 — management decision was due April 22, 2026.
FAC accepted this audit on November 7, 2024 — management decision was due May 7, 2025.
FAC accepted this audit on February 20, 2023 — management decision was due August 20, 2023.
FAC accepted this audit on October 5, 2021 — management decision was due April 5, 2022.
A sample of 16 expenditures was randomly selected for testing using a non-statistical sampling approach. In addition, nine individually significant expenditures were selected for testing. These 25 expenditures were reviewed to determine if appropriate internal controls were implemented, and applicable compliance requirements were met. Eight voucher packages could not be located by the School District for review. In addition, the School District could not provide evidence that an adequate number of rate or price quotations were obtained from qualified sources for three small purchase expenditures reviewed. Questioned Cost: Questioned costs totaling $73,744.15 were identified for undocumented expenditures. These known questioned costs included $69,810.51 in individually significant expenditures and $3,933.64 in randomly selected expenditures. We project the likely questioned costs related to the sampled items to total approximately $89,984.69. Cause: In discussing these deficiencies with the School District, they indicated that there was turnover in the Child Nutrition Cluster Director position. Effect or Potential Effect: Failure to ensure that expenditures are reviewed, and documentation is maintained on-file appropriately exposes the School District to unnecessary risk of error and misuse of Federal funds. Furthermore, the School District is not in compliance with the Uniform Guidance and Georgia Department of Education guidance. Recommendation: The School District should review current internal control procedures related to the Child Nutrition Cluster expenditures. Where vulnerable, the School District should develop and/or modify its policies and procedures to ensure that all expenditures reflect evidence of review. In addition, all expenditure voucher packages should be maintained on-file according to the School District?s record retention policy. Furthermore, management should develop and implement a monitoring process to ensure that controls are properly implemented and operating appropriately. Views of Responsible Officials: We concur with this finding.
Show full finding ▾Hide full finding ▴FA 2020-001 Improve Controls over Expenditures Compliance Requirements: Activities Allowed or Unallowed Allowable Costs/Cost Principles Procurement and Suspension and Debarment Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education CFDA Numbers and Title: 10.553 and 10.555 Child Nutrition Cluster Federal Award Numbers: 205GA324N1099 Questioned Costs: $73,744.15 Description: A review of expenditures charged to the Child Nutrition Cluster (CFDA 10.553 and 10.555) revealed that the School District?s internal control procedures were not operating appropriately to ensure that expenditures were appropriately reviewed, approved, and documented. Criteria: 2 CFR 200.403 prescribes the factors affecting allowability of costs and states in part that ?costs must meet the following general criteria in order to be allowable under Federal awards: (a) Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles? (c) Be consistent with policies and procedures that apply uniformly to both federallyfinanced and other activities of the non-Federal entity? (g) Be adequately documented?? 2 CFR 200.318(a) states in part that the non-Federal entity must ?use its own documented procurement procedures which reflect applicable State, local, and tribal laws and regulations, provided that the procurements conform to applicable Federal law.? In addition, provisions included in 2 CFR 200.320(b) provide guidance for procurement through small purchase procedures and state, ?If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources.? Furthermore, 2 CFR 200.303(a) states in part that the ?non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award? (c) Evaluate and monitor the non-Federal entity?s compliance with statutes, regulations and the terms and conditions of Federal awards.? Condition: A sample of 16 expenditures was randomly selected for testing using a non-statistical sampling approach. In addition, nine individually significant expenditures were selected for testing. These 25 expenditures were reviewed to determine if appropriate internal controls were implemented, and applicable compliance requirements were met. Eight voucher packages could not be located by the School District for review. In addition, the School District could not provide evidence that an adequate number of rate or price quotations were obtained from qualified sources for three small purchase expenditures reviewed. Questioned Cost: Questioned costs totaling $73,744.15 were identified for undocumented expenditures. These known questioned costs included $69,810.51 in individually significant expenditures and $3,933.64 in randomly selected expenditures. We project the likely questioned costs related to the sampled items to total approximately $89,984.69. Cause: In discussing these deficiencies with the School District, they indicated that there was turnover in the Child Nutrition Cluster Director position. Effect or Potential Effect: Failure to ensure that expenditures are reviewed, and documentation is maintained on-file appropriately exposes the School District to unnecessary risk of error and misuse of Federal funds. Furthermore, the School District is not in compliance with the Uniform Guidance and Georgia Department of Education guidance. Recommendation: The School District should review current internal control procedures related to the Child Nutrition Cluster expenditures. Where vulnerable, the School District should develop and/or modify its policies and procedures to ensure that all expenditures reflect evidence of review. In addition, all expenditure voucher packages should be maintained on-file according to the School District?s record retention policy. Furthermore, management should develop and implement a monitoring process to ensure that controls are properly implemented and operating appropriately. Views of Responsible Officials: We concur with this finding.
FA 2020-001 Improve Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Procurement and Suspension and Debarment Procurement and Suspension and Debarment Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education CFDA Numbers and Title: 10.553 and 10.555 Child Nutrition Cluster Federal Award Numbers: 205GA324N1099 Questioned Costs: $73,744.75 A review of expenditures charged to the Child Nutrition Cluster (CFDA 10.553 and 10.555) revealed that the School District's internal control procedures were not operating appropriately to ensure that expenditures were appropriately reviewed, approved, and documented. CORRECTIVE ACTION PLAN: Procedures will be reviewed and implemented for the internal control of expenditures related to the Child Nutrition Cluster. Procedures will be developed and modified to ensure all expenditure voucher packages are properly approved and retained. Director of Trion City Schools Nutrition Department will approve and sign off on all documents pertaining to the Child Nutrition Cluster. Procedures will be implemented to ensure that signatures of the preparer and the director are included on expenditure voucher packages upon completion of payment. In order to ensure that suspension and debarment controls are compliant with uniform guidance, the School District is requiring that a status report from the federal SAM website is included with purchase requisitions submitted for purchases using federal funds as noted in the Federal Program Uniform Guidance. Trion City Schools is aware that the above finding has the potential to also affect our FY2021 audit. Steps have been taken concerning the issue of missing documentation that was illegally taken from the premises by the former Nutrition Director. Furthermore, steps were taken to recover the missing documents and proved unsuccessful. This led to a theft indictment by a grand jury and is currently pending trial. Contact Person: Ericka Young, School Nutrition Director Telephone : (7 0 6) 7 3 4-2638 E-mail : ericka.young@trionschools.org
Auditors attempted to review the nine free and reduced meal applications selected for verification to ensure that the School District performed verification procedures properly and made appropriate changes to each student?s eligibility status based upon supporting documentation obtained. However, there was no evidence that the School District performed verification procedures as no documentation was maintained on-file as required. Cause: In discussing these deficiencies with the School District, they indicated that there was turnover in the Child Nutrition Cluster Director position. Effect or Potential Effect: Failure to maintain documentation of verification procedures performed exposes the School District to unnecessary risk of error and misuse of Federal Funds. Additionally, the School District is not in compliance with the Uniform Guidance and Georgia Department of Education guidance. Recommendation: The School District should review current internal control procedures related to the Child Nutrition Cluster verification of free and reduced meal applications. Where vulnerable, the School District should develop and/or modify its policies and procedures to ensure that all Federal requirements for verification procedures are performed appropriately and adequate documentation is maintained onfile according to the School District?s record retention policy. Furthermore, management should develop and implement a monitoring process to ensure that controls are properly implemented. Views of Responsible Officials: We concur with this finding.
Show full finding ▾Hide full finding ▴FA 2020-002 Improve Controls Over Verification Compliance Requirement: Special Tests and Provisions Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education CFDA Numbers and Title: 10.553 and 10.555 Child Nutrition Cluster Federal Award Numbers: 205GA324N1099 Questioned Costs: None Identified Repeat of Prior Year Finding: FA 2019-001 Description: A review of free and reduced meal applications related to the Child Nutrition Cluster (CFDA 10.553 and 10.555) revealed that the School District?s internal control procedures were not operating appropriately to ensure that proper verification standards were applied and adequate documentation was maintained. Criteria: 7 CFR 245.6a(c)(1) states in part that "the local educational agency must verify eligibility of children in a sample of household applications approved for free and reduced price meal benefits for that school year.? In addition, 7 CFR 245.6a(h) states in part that ?the local educational agencies shall retain copies of the information? and all supporting documents for a minimum of 3 years. All verified applications must be readily retrievable on an individual school basis and include all documents submitted by the household for the purpose of confirming eligibility, reproductions of those documents, or annotations made by the determining official which indicate which documents were submitted by the household and the date of submission. All relevant correspondence between the households selected for verification and the school or local educational agency must be retained.? Furthermore, 2 CFR 200.303(a) states in part that the ?non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award? (c) Evaluate and monitor the non-Federal entity?s compliance with statutes, regulations and the terms and conditions of Federal awards.? Condition: Auditors attempted to review the nine free and reduced meal applications selected for verification to ensure that the School District performed verification procedures properly and made appropriate changes to each student?s eligibility status based upon supporting documentation obtained. However, there was no evidence that the School District performed verification procedures as no documentation was maintained on-file as required. Cause: In discussing these deficiencies with the School District, they indicated that there was turnover in the Child Nutrition Cluster Director position. Effect or Potential Effect: Failure to maintain documentation of verification procedures performed exposes the School District to unnecessary risk of error and misuse of Federal Funds. Additionally, the School District is not in compliance with the Uniform Guidance and Georgia Department of Education guidance. Recommendation: The School District should review current internal control procedures related to the Child Nutrition Cluster verification of free and reduced meal applications. Where vulnerable, the School District should develop and/or modify its policies and procedures to ensure that all Federal requirements for verification procedures are performed appropriately and adequate documentation is maintained onfile according to the School District?s record retention policy. Furthermore, management should develop and implement a monitoring process to ensure that controls are properly implemented. Views of Responsible Officials: We concur with this finding.
FA 2020-002 Improve Controls over Verification Compliance Requirement: Special Tests and Provisions Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education CFDA Numbers and Title: 10.553 and 10.555 Child Nutrition Cluster Federal Award Numbers: 205GA324N1099 Questioned Costs: None Identified Repeat of Prior Year Finding: FA 2019-001 A review of free and reduced meal applications related to the Child Nutrition Cluster (CFDA 10.553 and 10.555) revealed that the School District's internal control procedures were not operating appropriately to ensure that proper verification standards were applied and adequate documentation was maintained. CORRECTIVE ACTION PLAN: Will leverage our efforts towards improving the efficiency and integrity of the verification process using all USDA required documentation. Will efficiently follow all USDA Guidelines involving processes and record retention going forward. Internal control procedures will be reviewed to ensure that appropriate reviews and approvals occur, along with proper eligibility and verification standards to be applied, Director of Trion City Schools Nutrition Department will approve and sign off on all documents pertaining to the Child Nutrition CIuster. Trion City Schools is aware that the above finding has the potential to also affect our FY2021 audit. Steps have been taken concerning the issue of missing documentation that was illegally taken from the premises by the former Nutrition Director. Furthermore, steps were taken to recover the missing documents and proved unsuccessful. This Ied to a theft indictment by a grand jury and is currently pending trial. Contact Person: Ericka Young, School Nutrition Director Telephone: (7 0 6) 7 3 4-2638 E-mail: ericka.young@trionschools.org
2019-001
FAC accepted this audit on January 2, 2021 — management decision was due July 2, 2021.
A sample of 40 free and reduced meal applications was selected for testing using a non-statistical sampling approach. These applications were reviewed to determine if appropriate internal controls were implemented and applicable compliance requirements were met. Evidence of review and approval of the eligibility determination for free and reduced meals was not reflected for 35 applications tested. III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS In addition, the nine free and reduced meal applications selected for verification were reviewed to ensure that the School District performed verification procedures properly and made appropriate changes to each student?s eligibility status based upon supporting documentation obtained. Evidence of review and approval of the final eligibility determination for free and reduced meals was not reflected for all applications tested. Cause: In discussing these deficiencies with the School District, they indicated that there was turnover in the Child Nutrition Cluster Director position. Effect or Potential Effect: Failure to perform supervisory reviews of eligibility determinations exposes the School District to unnecessary risk of error and misuse of Federal Funds. Additionally, the School District is not in compliance with the Uniform Guidance and Georgia Department of Education guidance. Recommendation: The School District should review current internal control procedures related to the Child Nutrition Cluster eligibility determinations for free and reduced meals and verification of free and reduced meal applications. Where vulnerable, the School District should develop and/or modify its policies and procedures to ensure that all Federal requirements for eligibility are met, verification procedures are performed appropriately, and adequate documentation is maintained on-file according to the School District?s record retention policy. Furthermore, management should develop and implement a monitoring process to ensure that controls are properly implemented. Views of Responsible Officials: We concur with this finding.
Show full finding ▾Hide full finding ▴See Schedule of Findings and Questioned Costs for chart/table" Description: A review of free and reduced meal applications related to the Child Nutrition Cluster (CFDA 10.553 and 10.555) revealed that the School District?s internal control procedures were not operating appropriately to ensure that appropriate reviews and approvals occurred, proper eligibility and verification standards were applied, and adequate documentation was maintained. Criteria: 7 CFR 245.6(c)(1) states in part that "the local educational agency must determine household eligibility for free or reduced price meals either through direct certification or the application process at or about the beginning of the school year.? In addition, 7 CFR 245.6(e) states in part that ?the local educational agency must maintain documentation substantiating eligibility determinations on file for 3 years after the date of the fiscal year to which they pertain?? 7 CFR 245.6a(f)(6) states in part that ?the local educational agency shall make at least one attempt to contact any household that does not respond to a verification request. The attempt may be through a telephone call, e-mail, mail or in person and must be documented by the local educational agency. Non-response to the initial request for verification includes no response and incomplete or ambiguous responses that do not permit the local educational agency to resolve the children?s eligibility for free or reduced price meal and milk benefits.? Additionally, 7 CFR 245.6a(f)(7) states in part that ?the local educational agency shall make appropriate modifications to the eligibility determinations made initially. The local educational agency must notify the household of any change. Households must be notified of any reduction in benefits? Households with reduced benefits or that are no longer eligible for free or reduced price meals must be notified of their right to reapply at any time.? Furthermore, 2 CFR 200.303(a) states in part that the ?non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award? (c) Evaluate and monitor the non-Federal entity?s compliance with statutes, regulations and the terms and conditions of Federal awards.? Condition: A sample of 40 free and reduced meal applications was selected for testing using a non-statistical sampling approach. These applications were reviewed to determine if appropriate internal controls were implemented and applicable compliance requirements were met. Evidence of review and approval of the eligibility determination for free and reduced meals was not reflected for 35 applications tested. III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS In addition, the nine free and reduced meal applications selected for verification were reviewed to ensure that the School District performed verification procedures properly and made appropriate changes to each student?s eligibility status based upon supporting documentation obtained. Evidence of review and approval of the final eligibility determination for free and reduced meals was not reflected for all applications tested. Cause: In discussing these deficiencies with the School District, they indicated that there was turnover in the Child Nutrition Cluster Director position. Effect or Potential Effect: Failure to perform supervisory reviews of eligibility determinations exposes the School District to unnecessary risk of error and misuse of Federal Funds. Additionally, the School District is not in compliance with the Uniform Guidance and Georgia Department of Education guidance. Recommendation: The School District should review current internal control procedures related to the Child Nutrition Cluster eligibility determinations for free and reduced meals and verification of free and reduced meal applications. Where vulnerable, the School District should develop and/or modify its policies and procedures to ensure that all Federal requirements for eligibility are met, verification procedures are performed appropriately, and adequate documentation is maintained on-file according to the School District?s record retention policy. Furthermore, management should develop and implement a monitoring process to ensure that controls are properly implemented. Views of Responsible Officials: We concur with this finding.
See Corrective Action Plan for chart/table (cannot copy and paste text from PDF)
FAC accepted this audit on March 10, 2020 — management decision was due September 10, 2020.
FAC accepted this audit on July 19, 2018 — management decision was due January 19, 2019.
FAC accepted this audit on February 1, 2018 — management decision was due August 1, 2018.
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