FAC Explorer

Audit 13652

FY End
2023-06-30
Total Expended
$37.22M
Findings
10
Programs
13
Organization: Cicero Public School District No. 99 (IL)
Year: 2023 Accepted: 2024-01-25
Auditor: Eccezion

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
10018 2023-001 - - L
10019 2023-001 - - L
10020 2023-001 - - L
10021 2023-001 - - L
10022 2023-002 - - L
586460 2023-001 - - L
586461 2023-001 - - L
586462 2023-001 - - L
586463 2023-001 - - L
586464 2023-002 - - L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $4.70M Yes 1
84.010 Title I Grants to Local Educational Agencies $4.57M - 0
10.553 School Breakfast Program $1.80M - 0
93.778 Medical Assistance Program $1.07M Yes 1
32.009 Emergency Connectivity Fund Program $768,699 - 0
84.367 Improving Teacher Quality State Grants $647,119 - 0
84.365 English Language Acquisition State Grants $591,508 - 0
84.424 Student Support and Academic Enrichment Program $494,247 - 0
84.027 Special Education_grants to States $267,062 - 0
84.377 School Improvement Grants $210,900 - 0
10.555 National School Lunch Program $187,933 - 0
84.173 Special Education_preschool Grants $58,866 - 0
14.225 Community Development Block Grants/special Purpose Grants/insular Areas $47,829 - 0

Contacts

Name Title Type
LFKPJKKFD9R2 Rita Tarullo Auditee
7088634856 Kevin Smith Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Costs are charged as direct costs The Schedule of Expenditures of Federal Awards includes the federal award activity of Cicero Public School District No. 99 under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the schedule may offer from amounts presented in, and used in the preparation of, the basic financial statements.
Title: SUMMARY OF ACCOUNTING POLICIES Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Costs are charged as direct costs Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: INDIRECT COST RATE Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Costs are charged as direct costs The District has elected not to use the 10 percent de minimis indirect rate as allowed under the Uniform Guidance.
Title: SUBRECIPIENTS Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Costs are charged as direct costs The District did not provide federal awards to subrecipients during the year ended June 30, 2023.
Title: FEDERAL LOANS Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Costs are charged as direct costs There were no federal loans or loan guarantees outstanding at year end.
Title: DONATED PERSONAL PROTECTIVE EQUIPMENT(PPE) (UNAUDITED) Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Costs are charged as direct costs The District is the recipient of federally donated PPE. The fair market value of the PPE at the time of receipt was $105,599.

Finding Details

Finding 2023-001
1. FINDING NUMBER: 2023 - 001 2. THIS FINDING IS: New 3. Federal Program Name and Year: Elementary and Secondary Emergency Relief Fund 2021 4. Project No.: 22-4998-ER 5. CFDA No.: 84.425D 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation): RECIPIENTS ARE REQUIRED TO SUBMIT ACCURATE AMOUNTS ON THE STATE DATA COLLECTION FORM OUTLINING EXPENDITURES BY SPECIFIC CATEGORIES AND OBJECT CODES. 9. Condition: AMOUNTS SUBMITTED ON THE STATE DATA COLLECTION FORM SHOWED SOME EXPENDITURES CATEGORIZED DIFFERENTLY FROM PREVIOUSLY FILED EXPENDITURE REPORTS. 10. Questioned Costs: NONE 11. Context: A CLERICAL ERROR CAUSED AMOUNTS TO BE CATEGORIZED INCORRECTLY ON THE STATE DATA COLLECTION FORM. 12. Effect: DATA WAS NOT ACCURATELY SUBMITTED ON THE STATE DATA COLLECTION FORM. 13. Cause: DISTRICT PROCEDURES DID NOT DETECT OR PREVENT THIS ERROR. 14. Recommendation: DISTRICT SHOULD DEVELOP AND IMPLEMENT PROCEDURES TO RECONCILE AMOUNTS FOR ANNUAL REPORTS TO PERIODIC EXPENDITURE REPORTS, AND HAVE REPORTS REVIEWED BY A SECOND PERSON PRIOR TO SUBMISSION. 15. Management's response: MANAGEMENT WILL IMPLEMENT PROCEDURES INCLUDING RECONCILING AMOUNTS BETWEEN UNDERLYING DATA, QUARTERLY EXPENDITURE REPORTS AND ANNUAL DATA COLLECTION REPORTS. ADDITIONALLY, REPORTS AND SUPPORTING DOCUMENTATION WILL BE REVIEWED BY A SECOND PERSON.
Finding 2023-001
1. FINDING NUMBER: 2023 - 001 2. THIS FINDING IS: New 3. Federal Program Name and Year: Elementary and Secondary Emergency Relief Fund 2021 4. Project No.: 22-4998-ER 5. CFDA No.: 84.425D 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation): RECIPIENTS ARE REQUIRED TO SUBMIT ACCURATE AMOUNTS ON THE STATE DATA COLLECTION FORM OUTLINING EXPENDITURES BY SPECIFIC CATEGORIES AND OBJECT CODES. 9. Condition: AMOUNTS SUBMITTED ON THE STATE DATA COLLECTION FORM SHOWED SOME EXPENDITURES CATEGORIZED DIFFERENTLY FROM PREVIOUSLY FILED EXPENDITURE REPORTS. 10. Questioned Costs: NONE 11. Context: A CLERICAL ERROR CAUSED AMOUNTS TO BE CATEGORIZED INCORRECTLY ON THE STATE DATA COLLECTION FORM. 12. Effect: DATA WAS NOT ACCURATELY SUBMITTED ON THE STATE DATA COLLECTION FORM. 13. Cause: DISTRICT PROCEDURES DID NOT DETECT OR PREVENT THIS ERROR. 14. Recommendation: DISTRICT SHOULD DEVELOP AND IMPLEMENT PROCEDURES TO RECONCILE AMOUNTS FOR ANNUAL REPORTS TO PERIODIC EXPENDITURE REPORTS, AND HAVE REPORTS REVIEWED BY A SECOND PERSON PRIOR TO SUBMISSION. 15. Management's response: MANAGEMENT WILL IMPLEMENT PROCEDURES INCLUDING RECONCILING AMOUNTS BETWEEN UNDERLYING DATA, QUARTERLY EXPENDITURE REPORTS AND ANNUAL DATA COLLECTION REPORTS. ADDITIONALLY, REPORTS AND SUPPORTING DOCUMENTATION WILL BE REVIEWED BY A SECOND PERSON.
Finding 2023-001
1. FINDING NUMBER: 2023 - 001 2. THIS FINDING IS: New 3. Federal Program Name and Year: Elementary and Secondary Emergency Relief Fund 2021 4. Project No.: 22-4998-ER 5. CFDA No.: 84.425D 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation): RECIPIENTS ARE REQUIRED TO SUBMIT ACCURATE AMOUNTS ON THE STATE DATA COLLECTION FORM OUTLINING EXPENDITURES BY SPECIFIC CATEGORIES AND OBJECT CODES. 9. Condition: AMOUNTS SUBMITTED ON THE STATE DATA COLLECTION FORM SHOWED SOME EXPENDITURES CATEGORIZED DIFFERENTLY FROM PREVIOUSLY FILED EXPENDITURE REPORTS. 10. Questioned Costs: NONE 11. Context: A CLERICAL ERROR CAUSED AMOUNTS TO BE CATEGORIZED INCORRECTLY ON THE STATE DATA COLLECTION FORM. 12. Effect: DATA WAS NOT ACCURATELY SUBMITTED ON THE STATE DATA COLLECTION FORM. 13. Cause: DISTRICT PROCEDURES DID NOT DETECT OR PREVENT THIS ERROR. 14. Recommendation: DISTRICT SHOULD DEVELOP AND IMPLEMENT PROCEDURES TO RECONCILE AMOUNTS FOR ANNUAL REPORTS TO PERIODIC EXPENDITURE REPORTS, AND HAVE REPORTS REVIEWED BY A SECOND PERSON PRIOR TO SUBMISSION. 15. Management's response: MANAGEMENT WILL IMPLEMENT PROCEDURES INCLUDING RECONCILING AMOUNTS BETWEEN UNDERLYING DATA, QUARTERLY EXPENDITURE REPORTS AND ANNUAL DATA COLLECTION REPORTS. ADDITIONALLY, REPORTS AND SUPPORTING DOCUMENTATION WILL BE REVIEWED BY A SECOND PERSON.
Finding 2023-001
1. FINDING NUMBER: 2023 - 001 2. THIS FINDING IS: New 3. Federal Program Name and Year: Elementary and Secondary Emergency Relief Fund 2021 4. Project No.: 22-4998-ER 5. CFDA No.: 84.425D 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation): RECIPIENTS ARE REQUIRED TO SUBMIT ACCURATE AMOUNTS ON THE STATE DATA COLLECTION FORM OUTLINING EXPENDITURES BY SPECIFIC CATEGORIES AND OBJECT CODES. 9. Condition: AMOUNTS SUBMITTED ON THE STATE DATA COLLECTION FORM SHOWED SOME EXPENDITURES CATEGORIZED DIFFERENTLY FROM PREVIOUSLY FILED EXPENDITURE REPORTS. 10. Questioned Costs: NONE 11. Context: A CLERICAL ERROR CAUSED AMOUNTS TO BE CATEGORIZED INCORRECTLY ON THE STATE DATA COLLECTION FORM. 12. Effect: DATA WAS NOT ACCURATELY SUBMITTED ON THE STATE DATA COLLECTION FORM. 13. Cause: DISTRICT PROCEDURES DID NOT DETECT OR PREVENT THIS ERROR. 14. Recommendation: DISTRICT SHOULD DEVELOP AND IMPLEMENT PROCEDURES TO RECONCILE AMOUNTS FOR ANNUAL REPORTS TO PERIODIC EXPENDITURE REPORTS, AND HAVE REPORTS REVIEWED BY A SECOND PERSON PRIOR TO SUBMISSION. 15. Management's response: MANAGEMENT WILL IMPLEMENT PROCEDURES INCLUDING RECONCILING AMOUNTS BETWEEN UNDERLYING DATA, QUARTERLY EXPENDITURE REPORTS AND ANNUAL DATA COLLECTION REPORTS. ADDITIONALLY, REPORTS AND SUPPORTING DOCUMENTATION WILL BE REVIEWED BY A SECOND PERSON.
Finding 2023-002
1. FINDING NUMBER: 2023 - 002 2. THIS FINDING IS: New 3. Federal Program Name and Year: Medicaid Administrative Outreach 4. Project No.: 23-4991-00 5. CFDA No.: 93.778 6. Passed Through: Illinois Department of Health and Family Services 7. Federal Agency: US Department of Health and Family Services 8. Criteria or specific requirement (including statutory, regulatory, or other citation): RECIPIENTS ARE REQUIRED TO SUBMIT ACCURATE DISTRICT-WIDE EXPENDITURE AMOUNTS FOR THE ADMINISTRATIVE OUTREACH CLAIM. 9. Condition: FOR TWO QUARTERS, AMOUNTS SUBMITTED AS DISTRICT-WIDE EXPENDITURES DID NOT MATCH THE DISTRICT'S UNDERLYING ACCOUNTING RECORDS. ONE QUARTER WAS UNDER REPORTED AND ANOTHER QUARTER WAS OVERREPORTED. 10. Questioned Costs: UNKNOWN 11. Context: A CLERICAL ERROR CAUSED INCORRECT AMOUNTS TO BE INPUT INTO THE CLAIM REPORTING SYSTEM. 12. Effect: DATA WAS NOT ACCURATELY SUBMITTED FOR THE ADMINISTRATIVE OUTREACH CLAIM. 13. Cause: DISTRICT PROCEDURES DID NOT DETECT OR PREVENT THIS ERROR. 14. Recommendation: DISTRICT SHOULD FOLLOW ESTABLISHED PROCEDURES TO RECONCILE AMOUNTS FOR CLAIMS TO DISTRICT ACCOUNTING REPORTS, AND HAVE CLAIM WORKSHEETS AND INPUT REVIEWED BY A SECOND PERSON PRIOR TO SUBMISSION. 15. Management's response: MANAGEMENT WILL REINFORCE PROCEDURES RELATED TO RECONCILING AMOUNTS BETWEEN UNDERLYING DATA, WORKSHEETS AND THE CLAIM REPORTING SYSTEM. ADDITIONALLY, REPORTS AND SUPPORTING DOCUMENTATION WILL BE REVIEWED BY A SECOND PERSON PRIOR TO SUBMISSION.
Finding 2023-001
1. FINDING NUMBER: 2023 - 001 2. THIS FINDING IS: New 3. Federal Program Name and Year: Elementary and Secondary Emergency Relief Fund 2021 4. Project No.: 22-4998-ER 5. CFDA No.: 84.425D 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation): RECIPIENTS ARE REQUIRED TO SUBMIT ACCURATE AMOUNTS ON THE STATE DATA COLLECTION FORM OUTLINING EXPENDITURES BY SPECIFIC CATEGORIES AND OBJECT CODES. 9. Condition: AMOUNTS SUBMITTED ON THE STATE DATA COLLECTION FORM SHOWED SOME EXPENDITURES CATEGORIZED DIFFERENTLY FROM PREVIOUSLY FILED EXPENDITURE REPORTS. 10. Questioned Costs: NONE 11. Context: A CLERICAL ERROR CAUSED AMOUNTS TO BE CATEGORIZED INCORRECTLY ON THE STATE DATA COLLECTION FORM. 12. Effect: DATA WAS NOT ACCURATELY SUBMITTED ON THE STATE DATA COLLECTION FORM. 13. Cause: DISTRICT PROCEDURES DID NOT DETECT OR PREVENT THIS ERROR. 14. Recommendation: DISTRICT SHOULD DEVELOP AND IMPLEMENT PROCEDURES TO RECONCILE AMOUNTS FOR ANNUAL REPORTS TO PERIODIC EXPENDITURE REPORTS, AND HAVE REPORTS REVIEWED BY A SECOND PERSON PRIOR TO SUBMISSION. 15. Management's response: MANAGEMENT WILL IMPLEMENT PROCEDURES INCLUDING RECONCILING AMOUNTS BETWEEN UNDERLYING DATA, QUARTERLY EXPENDITURE REPORTS AND ANNUAL DATA COLLECTION REPORTS. ADDITIONALLY, REPORTS AND SUPPORTING DOCUMENTATION WILL BE REVIEWED BY A SECOND PERSON.
Finding 2023-001
1. FINDING NUMBER: 2023 - 001 2. THIS FINDING IS: New 3. Federal Program Name and Year: Elementary and Secondary Emergency Relief Fund 2021 4. Project No.: 22-4998-ER 5. CFDA No.: 84.425D 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation): RECIPIENTS ARE REQUIRED TO SUBMIT ACCURATE AMOUNTS ON THE STATE DATA COLLECTION FORM OUTLINING EXPENDITURES BY SPECIFIC CATEGORIES AND OBJECT CODES. 9. Condition: AMOUNTS SUBMITTED ON THE STATE DATA COLLECTION FORM SHOWED SOME EXPENDITURES CATEGORIZED DIFFERENTLY FROM PREVIOUSLY FILED EXPENDITURE REPORTS. 10. Questioned Costs: NONE 11. Context: A CLERICAL ERROR CAUSED AMOUNTS TO BE CATEGORIZED INCORRECTLY ON THE STATE DATA COLLECTION FORM. 12. Effect: DATA WAS NOT ACCURATELY SUBMITTED ON THE STATE DATA COLLECTION FORM. 13. Cause: DISTRICT PROCEDURES DID NOT DETECT OR PREVENT THIS ERROR. 14. Recommendation: DISTRICT SHOULD DEVELOP AND IMPLEMENT PROCEDURES TO RECONCILE AMOUNTS FOR ANNUAL REPORTS TO PERIODIC EXPENDITURE REPORTS, AND HAVE REPORTS REVIEWED BY A SECOND PERSON PRIOR TO SUBMISSION. 15. Management's response: MANAGEMENT WILL IMPLEMENT PROCEDURES INCLUDING RECONCILING AMOUNTS BETWEEN UNDERLYING DATA, QUARTERLY EXPENDITURE REPORTS AND ANNUAL DATA COLLECTION REPORTS. ADDITIONALLY, REPORTS AND SUPPORTING DOCUMENTATION WILL BE REVIEWED BY A SECOND PERSON.
Finding 2023-001
1. FINDING NUMBER: 2023 - 001 2. THIS FINDING IS: New 3. Federal Program Name and Year: Elementary and Secondary Emergency Relief Fund 2021 4. Project No.: 22-4998-ER 5. CFDA No.: 84.425D 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation): RECIPIENTS ARE REQUIRED TO SUBMIT ACCURATE AMOUNTS ON THE STATE DATA COLLECTION FORM OUTLINING EXPENDITURES BY SPECIFIC CATEGORIES AND OBJECT CODES. 9. Condition: AMOUNTS SUBMITTED ON THE STATE DATA COLLECTION FORM SHOWED SOME EXPENDITURES CATEGORIZED DIFFERENTLY FROM PREVIOUSLY FILED EXPENDITURE REPORTS. 10. Questioned Costs: NONE 11. Context: A CLERICAL ERROR CAUSED AMOUNTS TO BE CATEGORIZED INCORRECTLY ON THE STATE DATA COLLECTION FORM. 12. Effect: DATA WAS NOT ACCURATELY SUBMITTED ON THE STATE DATA COLLECTION FORM. 13. Cause: DISTRICT PROCEDURES DID NOT DETECT OR PREVENT THIS ERROR. 14. Recommendation: DISTRICT SHOULD DEVELOP AND IMPLEMENT PROCEDURES TO RECONCILE AMOUNTS FOR ANNUAL REPORTS TO PERIODIC EXPENDITURE REPORTS, AND HAVE REPORTS REVIEWED BY A SECOND PERSON PRIOR TO SUBMISSION. 15. Management's response: MANAGEMENT WILL IMPLEMENT PROCEDURES INCLUDING RECONCILING AMOUNTS BETWEEN UNDERLYING DATA, QUARTERLY EXPENDITURE REPORTS AND ANNUAL DATA COLLECTION REPORTS. ADDITIONALLY, REPORTS AND SUPPORTING DOCUMENTATION WILL BE REVIEWED BY A SECOND PERSON.
Finding 2023-001
1. FINDING NUMBER: 2023 - 001 2. THIS FINDING IS: New 3. Federal Program Name and Year: Elementary and Secondary Emergency Relief Fund 2021 4. Project No.: 22-4998-ER 5. CFDA No.: 84.425D 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation): RECIPIENTS ARE REQUIRED TO SUBMIT ACCURATE AMOUNTS ON THE STATE DATA COLLECTION FORM OUTLINING EXPENDITURES BY SPECIFIC CATEGORIES AND OBJECT CODES. 9. Condition: AMOUNTS SUBMITTED ON THE STATE DATA COLLECTION FORM SHOWED SOME EXPENDITURES CATEGORIZED DIFFERENTLY FROM PREVIOUSLY FILED EXPENDITURE REPORTS. 10. Questioned Costs: NONE 11. Context: A CLERICAL ERROR CAUSED AMOUNTS TO BE CATEGORIZED INCORRECTLY ON THE STATE DATA COLLECTION FORM. 12. Effect: DATA WAS NOT ACCURATELY SUBMITTED ON THE STATE DATA COLLECTION FORM. 13. Cause: DISTRICT PROCEDURES DID NOT DETECT OR PREVENT THIS ERROR. 14. Recommendation: DISTRICT SHOULD DEVELOP AND IMPLEMENT PROCEDURES TO RECONCILE AMOUNTS FOR ANNUAL REPORTS TO PERIODIC EXPENDITURE REPORTS, AND HAVE REPORTS REVIEWED BY A SECOND PERSON PRIOR TO SUBMISSION. 15. Management's response: MANAGEMENT WILL IMPLEMENT PROCEDURES INCLUDING RECONCILING AMOUNTS BETWEEN UNDERLYING DATA, QUARTERLY EXPENDITURE REPORTS AND ANNUAL DATA COLLECTION REPORTS. ADDITIONALLY, REPORTS AND SUPPORTING DOCUMENTATION WILL BE REVIEWED BY A SECOND PERSON.
Finding 2023-002
1. FINDING NUMBER: 2023 - 002 2. THIS FINDING IS: New 3. Federal Program Name and Year: Medicaid Administrative Outreach 4. Project No.: 23-4991-00 5. CFDA No.: 93.778 6. Passed Through: Illinois Department of Health and Family Services 7. Federal Agency: US Department of Health and Family Services 8. Criteria or specific requirement (including statutory, regulatory, or other citation): RECIPIENTS ARE REQUIRED TO SUBMIT ACCURATE DISTRICT-WIDE EXPENDITURE AMOUNTS FOR THE ADMINISTRATIVE OUTREACH CLAIM. 9. Condition: FOR TWO QUARTERS, AMOUNTS SUBMITTED AS DISTRICT-WIDE EXPENDITURES DID NOT MATCH THE DISTRICT'S UNDERLYING ACCOUNTING RECORDS. ONE QUARTER WAS UNDER REPORTED AND ANOTHER QUARTER WAS OVERREPORTED. 10. Questioned Costs: UNKNOWN 11. Context: A CLERICAL ERROR CAUSED INCORRECT AMOUNTS TO BE INPUT INTO THE CLAIM REPORTING SYSTEM. 12. Effect: DATA WAS NOT ACCURATELY SUBMITTED FOR THE ADMINISTRATIVE OUTREACH CLAIM. 13. Cause: DISTRICT PROCEDURES DID NOT DETECT OR PREVENT THIS ERROR. 14. Recommendation: DISTRICT SHOULD FOLLOW ESTABLISHED PROCEDURES TO RECONCILE AMOUNTS FOR CLAIMS TO DISTRICT ACCOUNTING REPORTS, AND HAVE CLAIM WORKSHEETS AND INPUT REVIEWED BY A SECOND PERSON PRIOR TO SUBMISSION. 15. Management's response: MANAGEMENT WILL REINFORCE PROCEDURES RELATED TO RECONCILING AMOUNTS BETWEEN UNDERLYING DATA, WORKSHEETS AND THE CLAIM REPORTING SYSTEM. ADDITIONALLY, REPORTS AND SUPPORTING DOCUMENTATION WILL BE REVIEWED BY A SECOND PERSON PRIOR TO SUBMISSION.