1. Short title This Act may be cited as the Feeding Children Not Fraudsters Act of 2023 . 2. Fraud relating to COVID–19 nutrition waivers (a) Audit of known fraud relating to COVID–19 nutrition programs and waivers (1) In general Not later than 180 days after the date of the enactment of this Act, and on an annual basis thereafter, the Secretary of Agriculture shall conduct, with respect to the covered period, an audit of a covered State agency relating to known fraud, including such fraud carried out under— (A) the Child and Adult Care Food Program under section 17 of the Richard B. Russell National School Lunch Act ( 42 U.S.C. 1766 ); (B) the Summer Food Service Program for Children under section 13 of the Richard B. Russell National School Lunch Act ( 42 U.S.C. 1761 ); and (C) child nutrition COVID–19 waivers (including with respect to the programs described in subparagraphs (A) and (B)). (2) Scope An audit conducted by the Secretary pursuant to this section may only relate to known fraud not examined under any preceding audit conducted by the Secretary pursuant to this section, as applicable. (3) Content The audit of a covered State agency conducted pursuant to this subsection shall examine— (A) oversight measures (or lack thereof) by such State agency; (B) decisions made by such State agency after being made aware of fraud committed by a local agency, institution, or service institution served by such State agency; (C) hearings conducted by such State agency after being made aware of such fraud; (D) correspondence between such agency and— (i) the Department of Agriculture; (ii) a local agency served by such State agency; and (iii) to the extent practicable, and as applicable, the institutions and service institutions served by such agency; (E) overpayments or improper payments by a local agency, institution, or service institution served by such State agency; (F) fraudulent uses of funds by a local agency, institution, or service institution served by such State agency