1. FINDING NUMBER: 2022- 004 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster 2022 4. Project No.: 4210, 4210-SC, 4220, Commodity Credit & Fresh Fruits and Vegetables 5. CFDA No.: 10.553 & 10.555 6. Passed Through: Illinois State Board of Education & U.S. Department of Defense 7. Federal Agency: United States Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Internal controls over compliance with cash management require the District to have controls or procedures in place to monitor the program income of the food service program to ensure that annual profit does not exceed 3 months of operating expenses. 9. Condition The District prepared analysis of the profitability of the food service program was not clerically accurate by a material amount. 10. Questioned Costs None 11. Context The food service receipts used in the profitability analysis were understated by $65,030. Only Federal sources were included in the receipt total. 12. Effect Noncompliance with cash management requirements could occur and not be detected. 13. Cause The report generated from the District's accounting system did not included all sources of revenue required to be included in the profitability analysis. 14. Recommendation The profitability analysis should be reviewed by someone independent of the preparer to ensure that all food service receipts and disbursements are included in the profitability analysis. 15. Management's response The auditor's recommendation will be implemented in subsequent years.
1. FINDING NUMBER: 2022- 004 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster 2022 4. Project No.: 4210, 4210-SC, 4220, Commodity Credit & Fresh Fruits and Vegetables 5. CFDA No.: 10.553 & 10.555 6. Passed Through: Illinois State Board of Education & U.S. Department of Defense 7. Federal Agency: United States Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Internal controls over compliance with cash management require the District to have controls or procedures in place to monitor the program income of the food service program to ensure that annual profit does not exceed 3 months of operating expenses. 9. Condition The District prepared analysis of the profitability of the food service program was not clerically accurate by a material amount. 10. Questioned Costs None 11. Context The food service receipts used in the profitability analysis were understated by $65,030. Only Federal sources were included in the receipt total. 12. Effect Noncompliance with cash management requirements could occur and not be detected. 13. Cause The report generated from the District's accounting system did not included all sources of revenue required to be included in the profitability analysis. 14. Recommendation The profitability analysis should be reviewed by someone independent of the preparer to ensure that all food service receipts and disbursements are included in the profitability analysis. 15. Management's response The auditor's recommendation will be implemented in subsequent years.
1. FINDING NUMBER: 2022- 004 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster 2022 4. Project No.: 4210, 4210-SC, 4220, Commodity Credit & Fresh Fruits and Vegetables 5. CFDA No.: 10.553 & 10.555 6. Passed Through: Illinois State Board of Education & U.S. Department of Defense 7. Federal Agency: United States Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Internal controls over compliance with cash management require the District to have controls or procedures in place to monitor the program income of the food service program to ensure that annual profit does not exceed 3 months of operating expenses. 9. Condition The District prepared analysis of the profitability of the food service program was not clerically accurate by a material amount. 10. Questioned Costs None 11. Context The food service receipts used in the profitability analysis were understated by $65,030. Only Federal sources were included in the receipt total. 12. Effect Noncompliance with cash management requirements could occur and not be detected. 13. Cause The report generated from the District's accounting system did not included all sources of revenue required to be included in the profitability analysis. 14. Recommendation The profitability analysis should be reviewed by someone independent of the preparer to ensure that all food service receipts and disbursements are included in the profitability analysis. 15. Management's response The auditor's recommendation will be implemented in subsequent years.
1. FINDING NUMBER: 2022- 004 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster 2022 4. Project No.: 4210, 4210-SC, 4220, Commodity Credit & Fresh Fruits and Vegetables 5. CFDA No.: 10.553 & 10.555 6. Passed Through: Illinois State Board of Education & U.S. Department of Defense 7. Federal Agency: United States Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Internal controls over compliance with cash management require the District to have controls or procedures in place to monitor the program income of the food service program to ensure that annual profit does not exceed 3 months of operating expenses. 9. Condition The District prepared analysis of the profitability of the food service program was not clerically accurate by a material amount. 10. Questioned Costs None 11. Context The food service receipts used in the profitability analysis were understated by $65,030. Only Federal sources were included in the receipt total. 12. Effect Noncompliance with cash management requirements could occur and not be detected. 13. Cause The report generated from the District's accounting system did not included all sources of revenue required to be included in the profitability analysis. 14. Recommendation The profitability analysis should be reviewed by someone independent of the preparer to ensure that all food service receipts and disbursements are included in the profitability analysis. 15. Management's response The auditor's recommendation will be implemented in subsequent years.
1. FINDING NUMBER: 2022- 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: COVID 19: Education Stabilization Fund (2021 & 2022) 4. Project No.: 4998-E2 & E3 5. CFDA No.: 84.425D-COVID 19 & 84.425U-COVID 19 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Equipment and Real Property Management compliance requirements require that property records be maintained that include a description of the property, a serial number or other identification number, the source of funding of the property (including the federal award identification number), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property and any ultimate disposition data including the date of disposal and the sales price of the property. (2 CFR section 200.313(d)(1)) 9. Condition The District's property records did not include the required information for equipment purchased with Education Stabilization Funding. 10. Questioned Costs None 11. Context The inventory of equipment is material to the program. 12. Effect The District is not in compliance with Equipment and Real Property Management compliance requirements. 13. Cause The District was not aware of the level of detail needed to be included in the property records. 14. Recommendation The District should assign an employee independent of the preparer, preferably with knowledge of applicable federal grant expenditures, to review the District's property records on a periodic basis to ensure the listing meets the requirements of 2 CFR section 200.313(d)(1). 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2023.
1. FINDING NUMBER: 2022- 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: COVID 19: Education Stabilization Fund (2021 & 2022) 4. Project No.: 4998-E2 & E3 5. CFDA No.: 84.425D-COVID 19 & 84.425U-COVID 19 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Equipment and Real Property Management compliance requirements require that property records be maintained that include a description of the property, a serial number or other identification number, the source of funding of the property (including the federal award identification number), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property and any ultimate disposition data including the date of disposal and the sales price of the property. (2 CFR section 200.313(d)(1)) 9. Condition The District's property records did not include the required information for equipment purchased with Education Stabilization Funding. 10. Questioned Costs None 11. Context The inventory of equipment is material to the program. 12. Effect The District is not in compliance with Equipment and Real Property Management compliance requirements. 13. Cause The District was not aware of the level of detail needed to be included in the property records. 14. Recommendation The District should assign an employee independent of the preparer, preferably with knowledge of applicable federal grant expenditures, to review the District's property records on a periodic basis to ensure the listing meets the requirements of 2 CFR section 200.313(d)(1). 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2023.
1. FINDING NUMBER: 2022- 004 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster 2022 4. Project No.: 4210, 4210-SC, 4220, Commodity Credit & Fresh Fruits and Vegetables 5. CFDA No.: 10.553 & 10.555 6. Passed Through: Illinois State Board of Education & U.S. Department of Defense 7. Federal Agency: United States Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Internal controls over compliance with cash management require the District to have controls or procedures in place to monitor the program income of the food service program to ensure that annual profit does not exceed 3 months of operating expenses. 9. Condition The District prepared analysis of the profitability of the food service program was not clerically accurate by a material amount. 10. Questioned Costs None 11. Context The food service receipts used in the profitability analysis were understated by $65,030. Only Federal sources were included in the receipt total. 12. Effect Noncompliance with cash management requirements could occur and not be detected. 13. Cause The report generated from the District's accounting system did not included all sources of revenue required to be included in the profitability analysis. 14. Recommendation The profitability analysis should be reviewed by someone independent of the preparer to ensure that all food service receipts and disbursements are included in the profitability analysis. 15. Management's response The auditor's recommendation will be implemented in subsequent years.
1. FINDING NUMBER: 2022- 004 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster 2022 4. Project No.: 4210, 4210-SC, 4220, Commodity Credit & Fresh Fruits and Vegetables 5. CFDA No.: 10.553 & 10.555 6. Passed Through: Illinois State Board of Education & U.S. Department of Defense 7. Federal Agency: United States Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Internal controls over compliance with cash management require the District to have controls or procedures in place to monitor the program income of the food service program to ensure that annual profit does not exceed 3 months of operating expenses. 9. Condition The District prepared analysis of the profitability of the food service program was not clerically accurate by a material amount. 10. Questioned Costs None 11. Context The food service receipts used in the profitability analysis were understated by $65,030. Only Federal sources were included in the receipt total. 12. Effect Noncompliance with cash management requirements could occur and not be detected. 13. Cause The report generated from the District's accounting system did not included all sources of revenue required to be included in the profitability analysis. 14. Recommendation The profitability analysis should be reviewed by someone independent of the preparer to ensure that all food service receipts and disbursements are included in the profitability analysis. 15. Management's response The auditor's recommendation will be implemented in subsequent years.
1. FINDING NUMBER: 2022- 004 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster 2022 4. Project No.: 4210, 4210-SC, 4220, Commodity Credit & Fresh Fruits and Vegetables 5. CFDA No.: 10.553 & 10.555 6. Passed Through: Illinois State Board of Education & U.S. Department of Defense 7. Federal Agency: United States Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Internal controls over compliance with cash management require the District to have controls or procedures in place to monitor the program income of the food service program to ensure that annual profit does not exceed 3 months of operating expenses. 9. Condition The District prepared analysis of the profitability of the food service program was not clerically accurate by a material amount. 10. Questioned Costs None 11. Context The food service receipts used in the profitability analysis were understated by $65,030. Only Federal sources were included in the receipt total. 12. Effect Noncompliance with cash management requirements could occur and not be detected. 13. Cause The report generated from the District's accounting system did not included all sources of revenue required to be included in the profitability analysis. 14. Recommendation The profitability analysis should be reviewed by someone independent of the preparer to ensure that all food service receipts and disbursements are included in the profitability analysis. 15. Management's response The auditor's recommendation will be implemented in subsequent years.
1. FINDING NUMBER: 2022- 004 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster 2022 4. Project No.: 4210, 4210-SC, 4220, Commodity Credit & Fresh Fruits and Vegetables 5. CFDA No.: 10.553 & 10.555 6. Passed Through: Illinois State Board of Education & U.S. Department of Defense 7. Federal Agency: United States Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Internal controls over compliance with cash management require the District to have controls or procedures in place to monitor the program income of the food service program to ensure that annual profit does not exceed 3 months of operating expenses. 9. Condition The District prepared analysis of the profitability of the food service program was not clerically accurate by a material amount. 10. Questioned Costs None 11. Context The food service receipts used in the profitability analysis were understated by $65,030. Only Federal sources were included in the receipt total. 12. Effect Noncompliance with cash management requirements could occur and not be detected. 13. Cause The report generated from the District's accounting system did not included all sources of revenue required to be included in the profitability analysis. 14. Recommendation The profitability analysis should be reviewed by someone independent of the preparer to ensure that all food service receipts and disbursements are included in the profitability analysis. 15. Management's response The auditor's recommendation will be implemented in subsequent years.
1. FINDING NUMBER: 2022- 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: COVID 19: Education Stabilization Fund (2021 & 2022) 4. Project No.: 4998-E2 & E3 5. CFDA No.: 84.425D-COVID 19 & 84.425U-COVID 19 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Equipment and Real Property Management compliance requirements require that property records be maintained that include a description of the property, a serial number or other identification number, the source of funding of the property (including the federal award identification number), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property and any ultimate disposition data including the date of disposal and the sales price of the property. (2 CFR section 200.313(d)(1)) 9. Condition The District's property records did not include the required information for equipment purchased with Education Stabilization Funding. 10. Questioned Costs None 11. Context The inventory of equipment is material to the program. 12. Effect The District is not in compliance with Equipment and Real Property Management compliance requirements. 13. Cause The District was not aware of the level of detail needed to be included in the property records. 14. Recommendation The District should assign an employee independent of the preparer, preferably with knowledge of applicable federal grant expenditures, to review the District's property records on a periodic basis to ensure the listing meets the requirements of 2 CFR section 200.313(d)(1). 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2023.
1. FINDING NUMBER: 2022- 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: COVID 19: Education Stabilization Fund (2021 & 2022) 4. Project No.: 4998-E2 & E3 5. CFDA No.: 84.425D-COVID 19 & 84.425U-COVID 19 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Equipment and Real Property Management compliance requirements require that property records be maintained that include a description of the property, a serial number or other identification number, the source of funding of the property (including the federal award identification number), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property and any ultimate disposition data including the date of disposal and the sales price of the property. (2 CFR section 200.313(d)(1)) 9. Condition The District's property records did not include the required information for equipment purchased with Education Stabilization Funding. 10. Questioned Costs None 11. Context The inventory of equipment is material to the program. 12. Effect The District is not in compliance with Equipment and Real Property Management compliance requirements. 13. Cause The District was not aware of the level of detail needed to be included in the property records. 14. Recommendation The District should assign an employee independent of the preparer, preferably with knowledge of applicable federal grant expenditures, to review the District's property records on a periodic basis to ensure the listing meets the requirements of 2 CFR section 200.313(d)(1). 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2023.