United States Department of Agriculture Child Nutrition Cluster - CFDA #10.553/10.55/10.559 Finding: 2022-003 Noncompliance with Reporting Requirements Criteria: Per the compliance supplement, the District must submit ?monthly claims form reimbursement for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim. Each month?s claim for reimbursement and all data used in the claims review process must be maintained justifying all meals claimed.? Internal controls should be in place to provide reasonable assurance that the number of meals claimed for reimbursement agree to the actual number of meals served and are properly documented and retained. Condition: The District has inadequate controls over reviewing and approving child nutrition monthly "claims summary" forms. Context: The "claims summary" forms were tested for the period August 2021 - April 2022. The number of meals served per the "claims summary" forms were traced to the Skyward "Food Service: Reimbursement" reports documenting the number of actual meals served. Of the monthly reports tested, 2 of the 9 "claims summary" forms did not agree to the actual number of meals served per District records (Skyward's "Food Service: Reimbursement" reports). The October 2021 and November 2021 reports were over stated by 16 and 2 meals, respectively. Effect: The number of meals reported for reimbursement may be overstated and result in excess funding. Cause: The ?claims summary? form is prepared and submitted by one employee and is not reviewed and approved for accuracy prior to its submission. Recommendation: The administrative assistant should prepare the ?claims summary? forms by obtaining the number of meals served directly from the "Food Service: Reimbursement" reports on Skyward's website. The Treasurer or Superintendent should also review the "claims summary" forms and supporting documentation for accuracy prior to the electronic submissions. Corresponding documents should be manually signed and dated to indicate approval. Management?s Response: The District intends to implement the recommendations in FY 2023.
United States Department of Agriculture Child Nutrition Cluster - CFDA #10.553/10.55/10.559 Finding: 2022-003 Noncompliance with Reporting Requirements Criteria: Per the compliance supplement, the District must submit ?monthly claims form reimbursement for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim. Each month?s claim for reimbursement and all data used in the claims review process must be maintained justifying all meals claimed.? Internal controls should be in place to provide reasonable assurance that the number of meals claimed for reimbursement agree to the actual number of meals served and are properly documented and retained. Condition: The District has inadequate controls over reviewing and approving child nutrition monthly "claims summary" forms. Context: The "claims summary" forms were tested for the period August 2021 - April 2022. The number of meals served per the "claims summary" forms were traced to the Skyward "Food Service: Reimbursement" reports documenting the number of actual meals served. Of the monthly reports tested, 2 of the 9 "claims summary" forms did not agree to the actual number of meals served per District records (Skyward's "Food Service: Reimbursement" reports). The October 2021 and November 2021 reports were over stated by 16 and 2 meals, respectively. Effect: The number of meals reported for reimbursement may be overstated and result in excess funding. Cause: The ?claims summary? form is prepared and submitted by one employee and is not reviewed and approved for accuracy prior to its submission. Recommendation: The administrative assistant should prepare the ?claims summary? forms by obtaining the number of meals served directly from the "Food Service: Reimbursement" reports on Skyward's website. The Treasurer or Superintendent should also review the "claims summary" forms and supporting documentation for accuracy prior to the electronic submissions. Corresponding documents should be manually signed and dated to indicate approval. Management?s Response: The District intends to implement the recommendations in FY 2023.
United States Department of Agriculture Child Nutrition Cluster - CFDA #10.553/10.55/10.559 Finding: 2022-003 Noncompliance with Reporting Requirements Criteria: Per the compliance supplement, the District must submit ?monthly claims form reimbursement for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim. Each month?s claim for reimbursement and all data used in the claims review process must be maintained justifying all meals claimed.? Internal controls should be in place to provide reasonable assurance that the number of meals claimed for reimbursement agree to the actual number of meals served and are properly documented and retained. Condition: The District has inadequate controls over reviewing and approving child nutrition monthly "claims summary" forms. Context: The "claims summary" forms were tested for the period August 2021 - April 2022. The number of meals served per the "claims summary" forms were traced to the Skyward "Food Service: Reimbursement" reports documenting the number of actual meals served. Of the monthly reports tested, 2 of the 9 "claims summary" forms did not agree to the actual number of meals served per District records (Skyward's "Food Service: Reimbursement" reports). The October 2021 and November 2021 reports were over stated by 16 and 2 meals, respectively. Effect: The number of meals reported for reimbursement may be overstated and result in excess funding. Cause: The ?claims summary? form is prepared and submitted by one employee and is not reviewed and approved for accuracy prior to its submission. Recommendation: The administrative assistant should prepare the ?claims summary? forms by obtaining the number of meals served directly from the "Food Service: Reimbursement" reports on Skyward's website. The Treasurer or Superintendent should also review the "claims summary" forms and supporting documentation for accuracy prior to the electronic submissions. Corresponding documents should be manually signed and dated to indicate approval. Management?s Response: The District intends to implement the recommendations in FY 2023.
United States Department of Agriculture Child Nutrition Cluster - CFDA #10.553/10.55/10.559 Finding: 2022-003 Noncompliance with Reporting Requirements Criteria: Per the compliance supplement, the District must submit ?monthly claims form reimbursement for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim. Each month?s claim for reimbursement and all data used in the claims review process must be maintained justifying all meals claimed.? Internal controls should be in place to provide reasonable assurance that the number of meals claimed for reimbursement agree to the actual number of meals served and are properly documented and retained. Condition: The District has inadequate controls over reviewing and approving child nutrition monthly "claims summary" forms. Context: The "claims summary" forms were tested for the period August 2021 - April 2022. The number of meals served per the "claims summary" forms were traced to the Skyward "Food Service: Reimbursement" reports documenting the number of actual meals served. Of the monthly reports tested, 2 of the 9 "claims summary" forms did not agree to the actual number of meals served per District records (Skyward's "Food Service: Reimbursement" reports). The October 2021 and November 2021 reports were over stated by 16 and 2 meals, respectively. Effect: The number of meals reported for reimbursement may be overstated and result in excess funding. Cause: The ?claims summary? form is prepared and submitted by one employee and is not reviewed and approved for accuracy prior to its submission. Recommendation: The administrative assistant should prepare the ?claims summary? forms by obtaining the number of meals served directly from the "Food Service: Reimbursement" reports on Skyward's website. The Treasurer or Superintendent should also review the "claims summary" forms and supporting documentation for accuracy prior to the electronic submissions. Corresponding documents should be manually signed and dated to indicate approval. Management?s Response: The District intends to implement the recommendations in FY 2023.
United States Department of Agriculture Child Nutrition Cluster - CFDA #10.553/10.55/10.559 Finding: 2022-003 Noncompliance with Reporting Requirements Criteria: Per the compliance supplement, the District must submit ?monthly claims form reimbursement for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim. Each month?s claim for reimbursement and all data used in the claims review process must be maintained justifying all meals claimed.? Internal controls should be in place to provide reasonable assurance that the number of meals claimed for reimbursement agree to the actual number of meals served and are properly documented and retained. Condition: The District has inadequate controls over reviewing and approving child nutrition monthly "claims summary" forms. Context: The "claims summary" forms were tested for the period August 2021 - April 2022. The number of meals served per the "claims summary" forms were traced to the Skyward "Food Service: Reimbursement" reports documenting the number of actual meals served. Of the monthly reports tested, 2 of the 9 "claims summary" forms did not agree to the actual number of meals served per District records (Skyward's "Food Service: Reimbursement" reports). The October 2021 and November 2021 reports were over stated by 16 and 2 meals, respectively. Effect: The number of meals reported for reimbursement may be overstated and result in excess funding. Cause: The ?claims summary? form is prepared and submitted by one employee and is not reviewed and approved for accuracy prior to its submission. Recommendation: The administrative assistant should prepare the ?claims summary? forms by obtaining the number of meals served directly from the "Food Service: Reimbursement" reports on Skyward's website. The Treasurer or Superintendent should also review the "claims summary" forms and supporting documentation for accuracy prior to the electronic submissions. Corresponding documents should be manually signed and dated to indicate approval. Management?s Response: The District intends to implement the recommendations in FY 2023.
United States Department of Agriculture Child Nutrition Cluster - CFDA #10.553/10.55/10.559 Finding: 2022-003 Noncompliance with Reporting Requirements Criteria: Per the compliance supplement, the District must submit ?monthly claims form reimbursement for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim. Each month?s claim for reimbursement and all data used in the claims review process must be maintained justifying all meals claimed.? Internal controls should be in place to provide reasonable assurance that the number of meals claimed for reimbursement agree to the actual number of meals served and are properly documented and retained. Condition: The District has inadequate controls over reviewing and approving child nutrition monthly "claims summary" forms. Context: The "claims summary" forms were tested for the period August 2021 - April 2022. The number of meals served per the "claims summary" forms were traced to the Skyward "Food Service: Reimbursement" reports documenting the number of actual meals served. Of the monthly reports tested, 2 of the 9 "claims summary" forms did not agree to the actual number of meals served per District records (Skyward's "Food Service: Reimbursement" reports). The October 2021 and November 2021 reports were over stated by 16 and 2 meals, respectively. Effect: The number of meals reported for reimbursement may be overstated and result in excess funding. Cause: The ?claims summary? form is prepared and submitted by one employee and is not reviewed and approved for accuracy prior to its submission. Recommendation: The administrative assistant should prepare the ?claims summary? forms by obtaining the number of meals served directly from the "Food Service: Reimbursement" reports on Skyward's website. The Treasurer or Superintendent should also review the "claims summary" forms and supporting documentation for accuracy prior to the electronic submissions. Corresponding documents should be manually signed and dated to indicate approval. Management?s Response: The District intends to implement the recommendations in FY 2023.
United States Department of Agriculture Child Nutrition Cluster - CFDA #10.553/10.55/10.559 Finding: 2022-003 Noncompliance with Reporting Requirements Criteria: Per the compliance supplement, the District must submit ?monthly claims form reimbursement for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim. Each month?s claim for reimbursement and all data used in the claims review process must be maintained justifying all meals claimed.? Internal controls should be in place to provide reasonable assurance that the number of meals claimed for reimbursement agree to the actual number of meals served and are properly documented and retained. Condition: The District has inadequate controls over reviewing and approving child nutrition monthly "claims summary" forms. Context: The "claims summary" forms were tested for the period August 2021 - April 2022. The number of meals served per the "claims summary" forms were traced to the Skyward "Food Service: Reimbursement" reports documenting the number of actual meals served. Of the monthly reports tested, 2 of the 9 "claims summary" forms did not agree to the actual number of meals served per District records (Skyward's "Food Service: Reimbursement" reports). The October 2021 and November 2021 reports were over stated by 16 and 2 meals, respectively. Effect: The number of meals reported for reimbursement may be overstated and result in excess funding. Cause: The ?claims summary? form is prepared and submitted by one employee and is not reviewed and approved for accuracy prior to its submission. Recommendation: The administrative assistant should prepare the ?claims summary? forms by obtaining the number of meals served directly from the "Food Service: Reimbursement" reports on Skyward's website. The Treasurer or Superintendent should also review the "claims summary" forms and supporting documentation for accuracy prior to the electronic submissions. Corresponding documents should be manually signed and dated to indicate approval. Management?s Response: The District intends to implement the recommendations in FY 2023.
United States Department of Education Education Stabilization Fund - CFDA #84.425D, 84.425W Finding: 2022-004 Noncompliance with Reporting Requirements Criteria: Per the compliance supplement, the ?ESSER Grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations.? Internal controls should be in place to provide reasonable assurance that "historical expenditure reports" filed with the Illinois State Board of Education agree and reconcile to actual expenditures incurred and paid by the District. Condition: The District has inadequate controls over reviewing and approving child nutrition monthly "claims summary" forms. Condition: The District has inadequate controls over reviewing and approving quarterly "historical expenditure reports" filed with the Illinois State Board of Education. Context: Quarterly "historical expenditure reports" filed with the Illinois State Board of Education were reconciled to the Districts general ledger. The District erroneously overstated the June 30, 2022 "historical expenditure report" by duplicating expenditures previously claimed on the March 31, 2022 report. The overstatement amounted to $9,698. Effect: Program expenditures may be overstated on the "historical expenditure reports" submitted to the Illinois State Board of Education and result in excess funding reimbursements. Cause: The ?Historical Expenditure Summary Report? is prepared by one employee and is not reviewed and approved for accuracy prior to its electronic submission. Recommendation: The superintendent should review and approve quarterly 'historical expenditure reports" and supporting documentation on a regular basis prior to electronic submissions. Corresponding documents should be manually signed and dated to indicate approval. Management?s Response: The District intends to implement the recommendations in FY 2023.
United States Department of Education Education Stabilization Fund - CFDA #84.425D, 84.425W Finding: 2022-004 Noncompliance with Reporting Requirements Criteria: Per the compliance supplement, the ?ESSER Grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations.? Internal controls should be in place to provide reasonable assurance that "historical expenditure reports" filed with the Illinois State Board of Education agree and reconcile to actual expenditures incurred and paid by the District. Condition: The District has inadequate controls over reviewing and approving child nutrition monthly "claims summary" forms. Condition: The District has inadequate controls over reviewing and approving quarterly "historical expenditure reports" filed with the Illinois State Board of Education. Context: Quarterly "historical expenditure reports" filed with the Illinois State Board of Education were reconciled to the Districts general ledger. The District erroneously overstated the June 30, 2022 "historical expenditure report" by duplicating expenditures previously claimed on the March 31, 2022 report. The overstatement amounted to $9,698. Effect: Program expenditures may be overstated on the "historical expenditure reports" submitted to the Illinois State Board of Education and result in excess funding reimbursements. Cause: The ?Historical Expenditure Summary Report? is prepared by one employee and is not reviewed and approved for accuracy prior to its electronic submission. Recommendation: The superintendent should review and approve quarterly 'historical expenditure reports" and supporting documentation on a regular basis prior to electronic submissions. Corresponding documents should be manually signed and dated to indicate approval. Management?s Response: The District intends to implement the recommendations in FY 2023.
United States Department of Education Education Stabilization Fund - CFDA #84.425D, 84.425W Finding: 2022-004 Noncompliance with Reporting Requirements Criteria: Per the compliance supplement, the ?ESSER Grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations.? Internal controls should be in place to provide reasonable assurance that "historical expenditure reports" filed with the Illinois State Board of Education agree and reconcile to actual expenditures incurred and paid by the District. Condition: The District has inadequate controls over reviewing and approving child nutrition monthly "claims summary" forms. Condition: The District has inadequate controls over reviewing and approving quarterly "historical expenditure reports" filed with the Illinois State Board of Education. Context: Quarterly "historical expenditure reports" filed with the Illinois State Board of Education were reconciled to the Districts general ledger. The District erroneously overstated the June 30, 2022 "historical expenditure report" by duplicating expenditures previously claimed on the March 31, 2022 report. The overstatement amounted to $9,698. Effect: Program expenditures may be overstated on the "historical expenditure reports" submitted to the Illinois State Board of Education and result in excess funding reimbursements. Cause: The ?Historical Expenditure Summary Report? is prepared by one employee and is not reviewed and approved for accuracy prior to its electronic submission. Recommendation: The superintendent should review and approve quarterly 'historical expenditure reports" and supporting documentation on a regular basis prior to electronic submissions. Corresponding documents should be manually signed and dated to indicate approval. Management?s Response: The District intends to implement the recommendations in FY 2023.
United States Department of Agriculture Child Nutrition Cluster - CFDA #10.553/10.55/10.559 Finding: 2022-003 Noncompliance with Reporting Requirements Criteria: Per the compliance supplement, the District must submit ?monthly claims form reimbursement for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim. Each month?s claim for reimbursement and all data used in the claims review process must be maintained justifying all meals claimed.? Internal controls should be in place to provide reasonable assurance that the number of meals claimed for reimbursement agree to the actual number of meals served and are properly documented and retained. Condition: The District has inadequate controls over reviewing and approving child nutrition monthly "claims summary" forms. Context: The "claims summary" forms were tested for the period August 2021 - April 2022. The number of meals served per the "claims summary" forms were traced to the Skyward "Food Service: Reimbursement" reports documenting the number of actual meals served. Of the monthly reports tested, 2 of the 9 "claims summary" forms did not agree to the actual number of meals served per District records (Skyward's "Food Service: Reimbursement" reports). The October 2021 and November 2021 reports were over stated by 16 and 2 meals, respectively. Effect: The number of meals reported for reimbursement may be overstated and result in excess funding. Cause: The ?claims summary? form is prepared and submitted by one employee and is not reviewed and approved for accuracy prior to its submission. Recommendation: The administrative assistant should prepare the ?claims summary? forms by obtaining the number of meals served directly from the "Food Service: Reimbursement" reports on Skyward's website. The Treasurer or Superintendent should also review the "claims summary" forms and supporting documentation for accuracy prior to the electronic submissions. Corresponding documents should be manually signed and dated to indicate approval. Management?s Response: The District intends to implement the recommendations in FY 2023.
United States Department of Agriculture Child Nutrition Cluster - CFDA #10.553/10.55/10.559 Finding: 2022-003 Noncompliance with Reporting Requirements Criteria: Per the compliance supplement, the District must submit ?monthly claims form reimbursement for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim. Each month?s claim for reimbursement and all data used in the claims review process must be maintained justifying all meals claimed.? Internal controls should be in place to provide reasonable assurance that the number of meals claimed for reimbursement agree to the actual number of meals served and are properly documented and retained. Condition: The District has inadequate controls over reviewing and approving child nutrition monthly "claims summary" forms. Context: The "claims summary" forms were tested for the period August 2021 - April 2022. The number of meals served per the "claims summary" forms were traced to the Skyward "Food Service: Reimbursement" reports documenting the number of actual meals served. Of the monthly reports tested, 2 of the 9 "claims summary" forms did not agree to the actual number of meals served per District records (Skyward's "Food Service: Reimbursement" reports). The October 2021 and November 2021 reports were over stated by 16 and 2 meals, respectively. Effect: The number of meals reported for reimbursement may be overstated and result in excess funding. Cause: The ?claims summary? form is prepared and submitted by one employee and is not reviewed and approved for accuracy prior to its submission. Recommendation: The administrative assistant should prepare the ?claims summary? forms by obtaining the number of meals served directly from the "Food Service: Reimbursement" reports on Skyward's website. The Treasurer or Superintendent should also review the "claims summary" forms and supporting documentation for accuracy prior to the electronic submissions. Corresponding documents should be manually signed and dated to indicate approval. Management?s Response: The District intends to implement the recommendations in FY 2023.
United States Department of Agriculture Child Nutrition Cluster - CFDA #10.553/10.55/10.559 Finding: 2022-003 Noncompliance with Reporting Requirements Criteria: Per the compliance supplement, the District must submit ?monthly claims form reimbursement for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim. Each month?s claim for reimbursement and all data used in the claims review process must be maintained justifying all meals claimed.? Internal controls should be in place to provide reasonable assurance that the number of meals claimed for reimbursement agree to the actual number of meals served and are properly documented and retained. Condition: The District has inadequate controls over reviewing and approving child nutrition monthly "claims summary" forms. Context: The "claims summary" forms were tested for the period August 2021 - April 2022. The number of meals served per the "claims summary" forms were traced to the Skyward "Food Service: Reimbursement" reports documenting the number of actual meals served. Of the monthly reports tested, 2 of the 9 "claims summary" forms did not agree to the actual number of meals served per District records (Skyward's "Food Service: Reimbursement" reports). The October 2021 and November 2021 reports were over stated by 16 and 2 meals, respectively. Effect: The number of meals reported for reimbursement may be overstated and result in excess funding. Cause: The ?claims summary? form is prepared and submitted by one employee and is not reviewed and approved for accuracy prior to its submission. Recommendation: The administrative assistant should prepare the ?claims summary? forms by obtaining the number of meals served directly from the "Food Service: Reimbursement" reports on Skyward's website. The Treasurer or Superintendent should also review the "claims summary" forms and supporting documentation for accuracy prior to the electronic submissions. Corresponding documents should be manually signed and dated to indicate approval. Management?s Response: The District intends to implement the recommendations in FY 2023.
United States Department of Agriculture Child Nutrition Cluster - CFDA #10.553/10.55/10.559 Finding: 2022-003 Noncompliance with Reporting Requirements Criteria: Per the compliance supplement, the District must submit ?monthly claims form reimbursement for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim. Each month?s claim for reimbursement and all data used in the claims review process must be maintained justifying all meals claimed.? Internal controls should be in place to provide reasonable assurance that the number of meals claimed for reimbursement agree to the actual number of meals served and are properly documented and retained. Condition: The District has inadequate controls over reviewing and approving child nutrition monthly "claims summary" forms. Context: The "claims summary" forms were tested for the period August 2021 - April 2022. The number of meals served per the "claims summary" forms were traced to the Skyward "Food Service: Reimbursement" reports documenting the number of actual meals served. Of the monthly reports tested, 2 of the 9 "claims summary" forms did not agree to the actual number of meals served per District records (Skyward's "Food Service: Reimbursement" reports). The October 2021 and November 2021 reports were over stated by 16 and 2 meals, respectively. Effect: The number of meals reported for reimbursement may be overstated and result in excess funding. Cause: The ?claims summary? form is prepared and submitted by one employee and is not reviewed and approved for accuracy prior to its submission. Recommendation: The administrative assistant should prepare the ?claims summary? forms by obtaining the number of meals served directly from the "Food Service: Reimbursement" reports on Skyward's website. The Treasurer or Superintendent should also review the "claims summary" forms and supporting documentation for accuracy prior to the electronic submissions. Corresponding documents should be manually signed and dated to indicate approval. Management?s Response: The District intends to implement the recommendations in FY 2023.
United States Department of Agriculture Child Nutrition Cluster - CFDA #10.553/10.55/10.559 Finding: 2022-003 Noncompliance with Reporting Requirements Criteria: Per the compliance supplement, the District must submit ?monthly claims form reimbursement for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim. Each month?s claim for reimbursement and all data used in the claims review process must be maintained justifying all meals claimed.? Internal controls should be in place to provide reasonable assurance that the number of meals claimed for reimbursement agree to the actual number of meals served and are properly documented and retained. Condition: The District has inadequate controls over reviewing and approving child nutrition monthly "claims summary" forms. Context: The "claims summary" forms were tested for the period August 2021 - April 2022. The number of meals served per the "claims summary" forms were traced to the Skyward "Food Service: Reimbursement" reports documenting the number of actual meals served. Of the monthly reports tested, 2 of the 9 "claims summary" forms did not agree to the actual number of meals served per District records (Skyward's "Food Service: Reimbursement" reports). The October 2021 and November 2021 reports were over stated by 16 and 2 meals, respectively. Effect: The number of meals reported for reimbursement may be overstated and result in excess funding. Cause: The ?claims summary? form is prepared and submitted by one employee and is not reviewed and approved for accuracy prior to its submission. Recommendation: The administrative assistant should prepare the ?claims summary? forms by obtaining the number of meals served directly from the "Food Service: Reimbursement" reports on Skyward's website. The Treasurer or Superintendent should also review the "claims summary" forms and supporting documentation for accuracy prior to the electronic submissions. Corresponding documents should be manually signed and dated to indicate approval. Management?s Response: The District intends to implement the recommendations in FY 2023.
United States Department of Agriculture Child Nutrition Cluster - CFDA #10.553/10.55/10.559 Finding: 2022-003 Noncompliance with Reporting Requirements Criteria: Per the compliance supplement, the District must submit ?monthly claims form reimbursement for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim. Each month?s claim for reimbursement and all data used in the claims review process must be maintained justifying all meals claimed.? Internal controls should be in place to provide reasonable assurance that the number of meals claimed for reimbursement agree to the actual number of meals served and are properly documented and retained. Condition: The District has inadequate controls over reviewing and approving child nutrition monthly "claims summary" forms. Context: The "claims summary" forms were tested for the period August 2021 - April 2022. The number of meals served per the "claims summary" forms were traced to the Skyward "Food Service: Reimbursement" reports documenting the number of actual meals served. Of the monthly reports tested, 2 of the 9 "claims summary" forms did not agree to the actual number of meals served per District records (Skyward's "Food Service: Reimbursement" reports). The October 2021 and November 2021 reports were over stated by 16 and 2 meals, respectively. Effect: The number of meals reported for reimbursement may be overstated and result in excess funding. Cause: The ?claims summary? form is prepared and submitted by one employee and is not reviewed and approved for accuracy prior to its submission. Recommendation: The administrative assistant should prepare the ?claims summary? forms by obtaining the number of meals served directly from the "Food Service: Reimbursement" reports on Skyward's website. The Treasurer or Superintendent should also review the "claims summary" forms and supporting documentation for accuracy prior to the electronic submissions. Corresponding documents should be manually signed and dated to indicate approval. Management?s Response: The District intends to implement the recommendations in FY 2023.
United States Department of Agriculture Child Nutrition Cluster - CFDA #10.553/10.55/10.559 Finding: 2022-003 Noncompliance with Reporting Requirements Criteria: Per the compliance supplement, the District must submit ?monthly claims form reimbursement for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim. Each month?s claim for reimbursement and all data used in the claims review process must be maintained justifying all meals claimed.? Internal controls should be in place to provide reasonable assurance that the number of meals claimed for reimbursement agree to the actual number of meals served and are properly documented and retained. Condition: The District has inadequate controls over reviewing and approving child nutrition monthly "claims summary" forms. Context: The "claims summary" forms were tested for the period August 2021 - April 2022. The number of meals served per the "claims summary" forms were traced to the Skyward "Food Service: Reimbursement" reports documenting the number of actual meals served. Of the monthly reports tested, 2 of the 9 "claims summary" forms did not agree to the actual number of meals served per District records (Skyward's "Food Service: Reimbursement" reports). The October 2021 and November 2021 reports were over stated by 16 and 2 meals, respectively. Effect: The number of meals reported for reimbursement may be overstated and result in excess funding. Cause: The ?claims summary? form is prepared and submitted by one employee and is not reviewed and approved for accuracy prior to its submission. Recommendation: The administrative assistant should prepare the ?claims summary? forms by obtaining the number of meals served directly from the "Food Service: Reimbursement" reports on Skyward's website. The Treasurer or Superintendent should also review the "claims summary" forms and supporting documentation for accuracy prior to the electronic submissions. Corresponding documents should be manually signed and dated to indicate approval. Management?s Response: The District intends to implement the recommendations in FY 2023.
United States Department of Education Education Stabilization Fund - CFDA #84.425D, 84.425W Finding: 2022-004 Noncompliance with Reporting Requirements Criteria: Per the compliance supplement, the ?ESSER Grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations.? Internal controls should be in place to provide reasonable assurance that "historical expenditure reports" filed with the Illinois State Board of Education agree and reconcile to actual expenditures incurred and paid by the District. Condition: The District has inadequate controls over reviewing and approving child nutrition monthly "claims summary" forms. Condition: The District has inadequate controls over reviewing and approving quarterly "historical expenditure reports" filed with the Illinois State Board of Education. Context: Quarterly "historical expenditure reports" filed with the Illinois State Board of Education were reconciled to the Districts general ledger. The District erroneously overstated the June 30, 2022 "historical expenditure report" by duplicating expenditures previously claimed on the March 31, 2022 report. The overstatement amounted to $9,698. Effect: Program expenditures may be overstated on the "historical expenditure reports" submitted to the Illinois State Board of Education and result in excess funding reimbursements. Cause: The ?Historical Expenditure Summary Report? is prepared by one employee and is not reviewed and approved for accuracy prior to its electronic submission. Recommendation: The superintendent should review and approve quarterly 'historical expenditure reports" and supporting documentation on a regular basis prior to electronic submissions. Corresponding documents should be manually signed and dated to indicate approval. Management?s Response: The District intends to implement the recommendations in FY 2023.
United States Department of Education Education Stabilization Fund - CFDA #84.425D, 84.425W Finding: 2022-004 Noncompliance with Reporting Requirements Criteria: Per the compliance supplement, the ?ESSER Grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations.? Internal controls should be in place to provide reasonable assurance that "historical expenditure reports" filed with the Illinois State Board of Education agree and reconcile to actual expenditures incurred and paid by the District. Condition: The District has inadequate controls over reviewing and approving child nutrition monthly "claims summary" forms. Condition: The District has inadequate controls over reviewing and approving quarterly "historical expenditure reports" filed with the Illinois State Board of Education. Context: Quarterly "historical expenditure reports" filed with the Illinois State Board of Education were reconciled to the Districts general ledger. The District erroneously overstated the June 30, 2022 "historical expenditure report" by duplicating expenditures previously claimed on the March 31, 2022 report. The overstatement amounted to $9,698. Effect: Program expenditures may be overstated on the "historical expenditure reports" submitted to the Illinois State Board of Education and result in excess funding reimbursements. Cause: The ?Historical Expenditure Summary Report? is prepared by one employee and is not reviewed and approved for accuracy prior to its electronic submission. Recommendation: The superintendent should review and approve quarterly 'historical expenditure reports" and supporting documentation on a regular basis prior to electronic submissions. Corresponding documents should be manually signed and dated to indicate approval. Management?s Response: The District intends to implement the recommendations in FY 2023.
United States Department of Education Education Stabilization Fund - CFDA #84.425D, 84.425W Finding: 2022-004 Noncompliance with Reporting Requirements Criteria: Per the compliance supplement, the ?ESSER Grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations.? Internal controls should be in place to provide reasonable assurance that "historical expenditure reports" filed with the Illinois State Board of Education agree and reconcile to actual expenditures incurred and paid by the District. Condition: The District has inadequate controls over reviewing and approving child nutrition monthly "claims summary" forms. Condition: The District has inadequate controls over reviewing and approving quarterly "historical expenditure reports" filed with the Illinois State Board of Education. Context: Quarterly "historical expenditure reports" filed with the Illinois State Board of Education were reconciled to the Districts general ledger. The District erroneously overstated the June 30, 2022 "historical expenditure report" by duplicating expenditures previously claimed on the March 31, 2022 report. The overstatement amounted to $9,698. Effect: Program expenditures may be overstated on the "historical expenditure reports" submitted to the Illinois State Board of Education and result in excess funding reimbursements. Cause: The ?Historical Expenditure Summary Report? is prepared by one employee and is not reviewed and approved for accuracy prior to its electronic submission. Recommendation: The superintendent should review and approve quarterly 'historical expenditure reports" and supporting documentation on a regular basis prior to electronic submissions. Corresponding documents should be manually signed and dated to indicate approval. Management?s Response: The District intends to implement the recommendations in FY 2023.