Criteria: According to 2 CFR Section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred or otherwise excluded. Condition: The District had transactions in excess of $25,000 with one vendor that they did not check for suspension and debarment or have a signed certification. Questioned Costs: None. Context: Total payments to the vendor were $110,248 as of June 30, 2022. Effect: The District was at risk of making material payments to vendors who are not allowed to do business with the federal government. There was no noncompliance, but there was no internal control in place to prevent noncompliance. Cause: The District was not aware of this requirement. Recommendation: We recommend the District check the Excluded Parties List System or collect certifications from the entity for any vendor that the District expects to pay more than $25,000 for the year. Management's Response: We were not aware of this requirement, but we will ensure that we comply going forward.
Criteria: Uniform Guidance requires policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The District did not have written policies and procedures over any of the components of grant administration. Questioned Costs: None. Context: Total federal grants expended during the fiscal year ended June 30, 2022 were $1,0057,874. Effect: There are no written policies in place to provide guidance on the administration of federal funds. Cause: The District was not aware of this requirement. Recommendation: The District needs to develop written policies and procedures related to cash management, cost allowability, procurement, and conflict of interest provisions for federal funds it receives. Management's Response: We have written the policies and procedures and plan to have the Board adopt them at the March board meeting.
Criteria: To ensure that reports for meal counts are accurately submitted to the Illinois State Board of Education, proper internal controls should be in place over reporting. Condition: There is no review of the meal count submission reports prepared by the Food Service Director before they are submitted to the Illinois State Board of Education. Questioned Costs: None. Context: Expenditures for the Child Nutrition Cluster totaled $336,726 for the year ended June 30, 2022. Effect: Meal counts could be inaccurately reported to the Illinois State Board of Education resulting in over or under reimbursement. Cause: The food service director was unaware this review process should be done each month. Recommendation: We recommend that the Food Service Director input the amounts in the Illinois State Board of Education monthly meal count report, print the report before submission, and give to the Bookkeeper or Superintendent along with the meal count sheets to review that the amounts are accurate. Their review should be documented on the report. Management's Response: The Bookkeeper or Superintendent will begin reviewing the monthly meal count reports prepared by the Food Service Director to ensure accuracy before they are submitted. We will ensure the review is documented.
Criteria: According to 2 CFR Section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred or otherwise excluded. Condition: The District had transactions in excess of $25,000 with one vendor that they did not check for suspension and debarment or have a signed certification. Questioned Costs: None. Context: Total payments to the vendor were $110,248 as of June 30, 2022. Effect: The District was at risk of making material payments to vendors who are not allowed to do business with the federal government. There was no noncompliance, but there was no internal control in place to prevent noncompliance. Cause: The District was not aware of this requirement. Recommendation: We recommend the District check the Excluded Parties List System or collect certifications from the entity for any vendor that the District expects to pay more than $25,000 for the year. Management's Response: We were not aware of this requirement, but we will ensure that we comply going forward.
Criteria: Uniform Guidance requires policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The District did not have written policies and procedures over any of the components of grant administration. Questioned Costs: None. Context: Total federal grants expended during the fiscal year ended June 30, 2022 were $1,0057,874. Effect: There are no written policies in place to provide guidance on the administration of federal funds. Cause: The District was not aware of this requirement. Recommendation: The District needs to develop written policies and procedures related to cash management, cost allowability, procurement, and conflict of interest provisions for federal funds it receives. Management's Response: We have written the policies and procedures and plan to have the Board adopt them at the March board meeting.
Criteria: To ensure that reports for meal counts are accurately submitted to the Illinois State Board of Education, proper internal controls should be in place over reporting. Condition: There is no review of the meal count submission reports prepared by the Food Service Director before they are submitted to the Illinois State Board of Education. Questioned Costs: None. Context: Expenditures for the Child Nutrition Cluster totaled $336,726 for the year ended June 30, 2022. Effect: Meal counts could be inaccurately reported to the Illinois State Board of Education resulting in over or under reimbursement. Cause: The food service director was unaware this review process should be done each month. Recommendation: We recommend that the Food Service Director input the amounts in the Illinois State Board of Education monthly meal count report, print the report before submission, and give to the Bookkeeper or Superintendent along with the meal count sheets to review that the amounts are accurate. Their review should be documented on the report. Management's Response: The Bookkeeper or Superintendent will begin reviewing the monthly meal count reports prepared by the Food Service Director to ensure accuracy before they are submitted. We will ensure the review is documented.
Criteria: According to 2 CFR Section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred or otherwise excluded. Condition: The District had transactions in excess of $25,000 with one vendor that they did not check for suspension and debarment or have a signed certification. Questioned Costs: None. Context: Total payments to the vendor were $110,248 as of June 30, 2022. Effect: The District was at risk of making material payments to vendors who are not allowed to do business with the federal government. There was no noncompliance, but there was no internal control in place to prevent noncompliance. Cause: The District was not aware of this requirement. Recommendation: We recommend the District check the Excluded Parties List System or collect certifications from the entity for any vendor that the District expects to pay more than $25,000 for the year. Management's Response: We were not aware of this requirement, but we will ensure that we comply going forward.
Criteria: Uniform Guidance requires policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The District did not have written policies and procedures over any of the components of grant administration. Questioned Costs: None. Context: Total federal grants expended during the fiscal year ended June 30, 2022 were $1,0057,874. Effect: There are no written policies in place to provide guidance on the administration of federal funds. Cause: The District was not aware of this requirement. Recommendation: The District needs to develop written policies and procedures related to cash management, cost allowability, procurement, and conflict of interest provisions for federal funds it receives. Management's Response: We have written the policies and procedures and plan to have the Board adopt them at the March board meeting.
Criteria: To ensure that reports for meal counts are accurately submitted to the Illinois State Board of Education, proper internal controls should be in place over reporting. Condition: There is no review of the meal count submission reports prepared by the Food Service Director before they are submitted to the Illinois State Board of Education. Questioned Costs: None. Context: Expenditures for the Child Nutrition Cluster totaled $336,726 for the year ended June 30, 2022. Effect: Meal counts could be inaccurately reported to the Illinois State Board of Education resulting in over or under reimbursement. Cause: The food service director was unaware this review process should be done each month. Recommendation: We recommend that the Food Service Director input the amounts in the Illinois State Board of Education monthly meal count report, print the report before submission, and give to the Bookkeeper or Superintendent along with the meal count sheets to review that the amounts are accurate. Their review should be documented on the report. Management's Response: The Bookkeeper or Superintendent will begin reviewing the monthly meal count reports prepared by the Food Service Director to ensure accuracy before they are submitted. We will ensure the review is documented.
Criteria: According to 2 CFR Section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred or otherwise excluded. Condition: The District had transactions in excess of $25,000 with one vendor that they did not check for suspension and debarment or have a signed certification. Questioned Costs: None. Context: Total payments to the vendor were $110,248 as of June 30, 2022. Effect: The District was at risk of making material payments to vendors who are not allowed to do business with the federal government. There was no noncompliance, but there was no internal control in place to prevent noncompliance. Cause: The District was not aware of this requirement. Recommendation: We recommend the District check the Excluded Parties List System or collect certifications from the entity for any vendor that the District expects to pay more than $25,000 for the year. Management's Response: We were not aware of this requirement, but we will ensure that we comply going forward.
Criteria: Uniform Guidance requires policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The District did not have written policies and procedures over any of the components of grant administration. Questioned Costs: None. Context: Total federal grants expended during the fiscal year ended June 30, 2022 were $1,0057,874. Effect: There are no written policies in place to provide guidance on the administration of federal funds. Cause: The District was not aware of this requirement. Recommendation: The District needs to develop written policies and procedures related to cash management, cost allowability, procurement, and conflict of interest provisions for federal funds it receives. Management's Response: We have written the policies and procedures and plan to have the Board adopt them at the March board meeting.
Criteria: To ensure that reports for meal counts are accurately submitted to the Illinois State Board of Education, proper internal controls should be in place over reporting. Condition: There is no review of the meal count submission reports prepared by the Food Service Director before they are submitted to the Illinois State Board of Education. Questioned Costs: None. Context: Expenditures for the Child Nutrition Cluster totaled $336,726 for the year ended June 30, 2022. Effect: Meal counts could be inaccurately reported to the Illinois State Board of Education resulting in over or under reimbursement. Cause: The food service director was unaware this review process should be done each month. Recommendation: We recommend that the Food Service Director input the amounts in the Illinois State Board of Education monthly meal count report, print the report before submission, and give to the Bookkeeper or Superintendent along with the meal count sheets to review that the amounts are accurate. Their review should be documented on the report. Management's Response: The Bookkeeper or Superintendent will begin reviewing the monthly meal count reports prepared by the Food Service Director to ensure accuracy before they are submitted. We will ensure the review is documented.
Criteria: According to 2 CFR Section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred or otherwise excluded. Condition: The District had transactions in excess of $25,000 with one vendor that they did not check for suspension and debarment or have a signed certification. Questioned Costs: None. Context: Total payments to the vendor were $110,248 as of June 30, 2022. Effect: The District was at risk of making material payments to vendors who are not allowed to do business with the federal government. There was no noncompliance, but there was no internal control in place to prevent noncompliance. Cause: The District was not aware of this requirement. Recommendation: We recommend the District check the Excluded Parties List System or collect certifications from the entity for any vendor that the District expects to pay more than $25,000 for the year. Management's Response: We were not aware of this requirement, but we will ensure that we comply going forward.
Criteria: Uniform Guidance requires policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The District did not have written policies and procedures over any of the components of grant administration. Questioned Costs: None. Context: Total federal grants expended during the fiscal year ended June 30, 2022 were $1,0057,874. Effect: There are no written policies in place to provide guidance on the administration of federal funds. Cause: The District was not aware of this requirement. Recommendation: The District needs to develop written policies and procedures related to cash management, cost allowability, procurement, and conflict of interest provisions for federal funds it receives. Management's Response: We have written the policies and procedures and plan to have the Board adopt them at the March board meeting.
Criteria: To ensure that reports for meal counts are accurately submitted to the Illinois State Board of Education, proper internal controls should be in place over reporting. Condition: There is no review of the meal count submission reports prepared by the Food Service Director before they are submitted to the Illinois State Board of Education. Questioned Costs: None. Context: Expenditures for the Child Nutrition Cluster totaled $336,726 for the year ended June 30, 2022. Effect: Meal counts could be inaccurately reported to the Illinois State Board of Education resulting in over or under reimbursement. Cause: The food service director was unaware this review process should be done each month. Recommendation: We recommend that the Food Service Director input the amounts in the Illinois State Board of Education monthly meal count report, print the report before submission, and give to the Bookkeeper or Superintendent along with the meal count sheets to review that the amounts are accurate. Their review should be documented on the report. Management's Response: The Bookkeeper or Superintendent will begin reviewing the monthly meal count reports prepared by the Food Service Director to ensure accuracy before they are submitted. We will ensure the review is documented.
Criteria: Uniform Guidance requires policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The District did not have written policies and procedures over any of the components of grant administration. Questioned Costs: None. Context: Total federal grants expended during the fiscal year ended June 30, 2022 were $1,0057,874. Effect: There are no written policies in place to provide guidance on the administration of federal funds. Cause: The District was not aware of this requirement. Recommendation: The District needs to develop written policies and procedures related to cash management, cost allowability, procurement, and conflict of interest provisions for federal funds it receives. Management's Response: We have written the policies and procedures and plan to have the Board adopt them at the March board meeting.
Criteria: For good internal controls, expenditures should be authorized. Documentation of supervisory approval should also be retained for all expenditures. Condition: According to the District, the Superintendent reviews all expenditures and supporting documentation before payment is authorized. However, there is no documentation of this review. Questioned Costs: None Context: Total expenditures of the grant were $323,364 for the year ended June 30, 2022. Effect: Increases the risk that inappropriate expenditures could be applied to the grant program resulting in overcharging the grant for costs incurred. Our test determined that four out of ten expenditures did not have supervisory approval. Cause: The prior auditor did not require or make the District aware that the school Superintendent was to approve all invoices before payment. Recommendation: We recommend the District provide proper documentation of the Superintendent's approval for payment of invoices. Management's Response: The Superintendent will begin noting his approval by signing all invoices that are not accompanied by an approved purchase order.
Criteria: Uniform Guidance requires policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The District did not have written policies and procedures over any of the components of grant administration. Questioned Costs: None. Context: Total federal grants expended during the fiscal year ended June 30, 2022 were $1,0057,874. Effect: There are no written policies in place to provide guidance on the administration of federal funds. Cause: The District was not aware of this requirement. Recommendation: The District needs to develop written policies and procedures related to cash management, cost allowability, procurement, and conflict of interest provisions for federal funds it receives. Management's Response: We have written the policies and procedures and plan to have the Board adopt them at the March board meeting.
Criteria: For good internal controls, expenditures should be authorized. Documentation of supervisory approval should also be retained for all expenditures. Condition: According to the District, the Superintendent reviews all expenditures and supporting documentation before payment is authorized. However, there is no documentation of this review. Questioned Costs: None Context: Total expenditures of the grant were $323,364 for the year ended June 30, 2022. Effect: Increases the risk that inappropriate expenditures could be applied to the grant program resulting in overcharging the grant for costs incurred. Our test determined that four out of ten expenditures did not have supervisory approval. Cause: The prior auditor did not require or make the District aware that the school Superintendent was to approve all invoices before payment. Recommendation: We recommend the District provide proper documentation of the Superintendent's approval for payment of invoices. Management's Response: The Superintendent will begin noting his approval by signing all invoices that are not accompanied by an approved purchase order.
Criteria: Uniform Guidance requires policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The District did not have written policies and procedures over any of the components of grant administration. Questioned Costs: None. Context: Total federal grants expended during the fiscal year ended June 30, 2022 were $1,0057,874. Effect: There are no written policies in place to provide guidance on the administration of federal funds. Cause: The District was not aware of this requirement. Recommendation: The District needs to develop written policies and procedures related to cash management, cost allowability, procurement, and conflict of interest provisions for federal funds it receives. Management's Response: We have written the policies and procedures and plan to have the Board adopt them at the March board meeting.
Criteria: For good internal controls, expenditures should be authorized. Documentation of supervisory approval should also be retained for all expenditures. Condition: According to the District, the Superintendent reviews all expenditures and supporting documentation before payment is authorized. However, there is no documentation of this review. Questioned Costs: None Context: Total expenditures of the grant were $323,364 for the year ended June 30, 2022. Effect: Increases the risk that inappropriate expenditures could be applied to the grant program resulting in overcharging the grant for costs incurred. Our test determined that four out of ten expenditures did not have supervisory approval. Cause: The prior auditor did not require or make the District aware that the school Superintendent was to approve all invoices before payment. Recommendation: We recommend the District provide proper documentation of the Superintendent's approval for payment of invoices. Management's Response: The Superintendent will begin noting his approval by signing all invoices that are not accompanied by an approved purchase order.
Criteria: Uniform Guidance requires policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The District did not have written policies and procedures over any of the components of grant administration. Questioned Costs: None. Context: Total federal grants expended during the fiscal year ended June 30, 2022 were $1,0057,874. Effect: There are no written policies in place to provide guidance on the administration of federal funds. Cause: The District was not aware of this requirement. Recommendation: The District needs to develop written policies and procedures related to cash management, cost allowability, procurement, and conflict of interest provisions for federal funds it receives. Management's Response: We have written the policies and procedures and plan to have the Board adopt them at the March board meeting.
Criteria: For good internal controls, expenditures should be authorized. Documentation of supervisory approval should also be retained for all expenditures. Condition: According to the District, the Superintendent reviews all expenditures and supporting documentation before payment is authorized. However, there is no documentation of this review. Questioned Costs: None Context: Total expenditures of the grant were $323,364 for the year ended June 30, 2022. Effect: Increases the risk that inappropriate expenditures could be applied to the grant program resulting in overcharging the grant for costs incurred. Our test determined that four out of ten expenditures did not have supervisory approval. Cause: The prior auditor did not require or make the District aware that the school Superintendent was to approve all invoices before payment. Recommendation: We recommend the District provide proper documentation of the Superintendent's approval for payment of invoices. Management's Response: The Superintendent will begin noting his approval by signing all invoices that are not accompanied by an approved purchase order.
Criteria: According to 2 CFR Section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred or otherwise excluded. Condition: The District had transactions in excess of $25,000 with one vendor that they did not check for suspension and debarment or have a signed certification. Questioned Costs: None. Context: Total payments to the vendor were $110,248 as of June 30, 2022. Effect: The District was at risk of making material payments to vendors who are not allowed to do business with the federal government. There was no noncompliance, but there was no internal control in place to prevent noncompliance. Cause: The District was not aware of this requirement. Recommendation: We recommend the District check the Excluded Parties List System or collect certifications from the entity for any vendor that the District expects to pay more than $25,000 for the year. Management's Response: We were not aware of this requirement, but we will ensure that we comply going forward.
Criteria: Uniform Guidance requires policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The District did not have written policies and procedures over any of the components of grant administration. Questioned Costs: None. Context: Total federal grants expended during the fiscal year ended June 30, 2022 were $1,0057,874. Effect: There are no written policies in place to provide guidance on the administration of federal funds. Cause: The District was not aware of this requirement. Recommendation: The District needs to develop written policies and procedures related to cash management, cost allowability, procurement, and conflict of interest provisions for federal funds it receives. Management's Response: We have written the policies and procedures and plan to have the Board adopt them at the March board meeting.
Criteria: To ensure that reports for meal counts are accurately submitted to the Illinois State Board of Education, proper internal controls should be in place over reporting. Condition: There is no review of the meal count submission reports prepared by the Food Service Director before they are submitted to the Illinois State Board of Education. Questioned Costs: None. Context: Expenditures for the Child Nutrition Cluster totaled $336,726 for the year ended June 30, 2022. Effect: Meal counts could be inaccurately reported to the Illinois State Board of Education resulting in over or under reimbursement. Cause: The food service director was unaware this review process should be done each month. Recommendation: We recommend that the Food Service Director input the amounts in the Illinois State Board of Education monthly meal count report, print the report before submission, and give to the Bookkeeper or Superintendent along with the meal count sheets to review that the amounts are accurate. Their review should be documented on the report. Management's Response: The Bookkeeper or Superintendent will begin reviewing the monthly meal count reports prepared by the Food Service Director to ensure accuracy before they are submitted. We will ensure the review is documented.
Criteria: According to 2 CFR Section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred or otherwise excluded. Condition: The District had transactions in excess of $25,000 with one vendor that they did not check for suspension and debarment or have a signed certification. Questioned Costs: None. Context: Total payments to the vendor were $110,248 as of June 30, 2022. Effect: The District was at risk of making material payments to vendors who are not allowed to do business with the federal government. There was no noncompliance, but there was no internal control in place to prevent noncompliance. Cause: The District was not aware of this requirement. Recommendation: We recommend the District check the Excluded Parties List System or collect certifications from the entity for any vendor that the District expects to pay more than $25,000 for the year. Management's Response: We were not aware of this requirement, but we will ensure that we comply going forward.
Criteria: Uniform Guidance requires policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The District did not have written policies and procedures over any of the components of grant administration. Questioned Costs: None. Context: Total federal grants expended during the fiscal year ended June 30, 2022 were $1,0057,874. Effect: There are no written policies in place to provide guidance on the administration of federal funds. Cause: The District was not aware of this requirement. Recommendation: The District needs to develop written policies and procedures related to cash management, cost allowability, procurement, and conflict of interest provisions for federal funds it receives. Management's Response: We have written the policies and procedures and plan to have the Board adopt them at the March board meeting.
Criteria: To ensure that reports for meal counts are accurately submitted to the Illinois State Board of Education, proper internal controls should be in place over reporting. Condition: There is no review of the meal count submission reports prepared by the Food Service Director before they are submitted to the Illinois State Board of Education. Questioned Costs: None. Context: Expenditures for the Child Nutrition Cluster totaled $336,726 for the year ended June 30, 2022. Effect: Meal counts could be inaccurately reported to the Illinois State Board of Education resulting in over or under reimbursement. Cause: The food service director was unaware this review process should be done each month. Recommendation: We recommend that the Food Service Director input the amounts in the Illinois State Board of Education monthly meal count report, print the report before submission, and give to the Bookkeeper or Superintendent along with the meal count sheets to review that the amounts are accurate. Their review should be documented on the report. Management's Response: The Bookkeeper or Superintendent will begin reviewing the monthly meal count reports prepared by the Food Service Director to ensure accuracy before they are submitted. We will ensure the review is documented.
Criteria: According to 2 CFR Section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred or otherwise excluded. Condition: The District had transactions in excess of $25,000 with one vendor that they did not check for suspension and debarment or have a signed certification. Questioned Costs: None. Context: Total payments to the vendor were $110,248 as of June 30, 2022. Effect: The District was at risk of making material payments to vendors who are not allowed to do business with the federal government. There was no noncompliance, but there was no internal control in place to prevent noncompliance. Cause: The District was not aware of this requirement. Recommendation: We recommend the District check the Excluded Parties List System or collect certifications from the entity for any vendor that the District expects to pay more than $25,000 for the year. Management's Response: We were not aware of this requirement, but we will ensure that we comply going forward.
Criteria: Uniform Guidance requires policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The District did not have written policies and procedures over any of the components of grant administration. Questioned Costs: None. Context: Total federal grants expended during the fiscal year ended June 30, 2022 were $1,0057,874. Effect: There are no written policies in place to provide guidance on the administration of federal funds. Cause: The District was not aware of this requirement. Recommendation: The District needs to develop written policies and procedures related to cash management, cost allowability, procurement, and conflict of interest provisions for federal funds it receives. Management's Response: We have written the policies and procedures and plan to have the Board adopt them at the March board meeting.
Criteria: To ensure that reports for meal counts are accurately submitted to the Illinois State Board of Education, proper internal controls should be in place over reporting. Condition: There is no review of the meal count submission reports prepared by the Food Service Director before they are submitted to the Illinois State Board of Education. Questioned Costs: None. Context: Expenditures for the Child Nutrition Cluster totaled $336,726 for the year ended June 30, 2022. Effect: Meal counts could be inaccurately reported to the Illinois State Board of Education resulting in over or under reimbursement. Cause: The food service director was unaware this review process should be done each month. Recommendation: We recommend that the Food Service Director input the amounts in the Illinois State Board of Education monthly meal count report, print the report before submission, and give to the Bookkeeper or Superintendent along with the meal count sheets to review that the amounts are accurate. Their review should be documented on the report. Management's Response: The Bookkeeper or Superintendent will begin reviewing the monthly meal count reports prepared by the Food Service Director to ensure accuracy before they are submitted. We will ensure the review is documented.
Criteria: According to 2 CFR Section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred or otherwise excluded. Condition: The District had transactions in excess of $25,000 with one vendor that they did not check for suspension and debarment or have a signed certification. Questioned Costs: None. Context: Total payments to the vendor were $110,248 as of June 30, 2022. Effect: The District was at risk of making material payments to vendors who are not allowed to do business with the federal government. There was no noncompliance, but there was no internal control in place to prevent noncompliance. Cause: The District was not aware of this requirement. Recommendation: We recommend the District check the Excluded Parties List System or collect certifications from the entity for any vendor that the District expects to pay more than $25,000 for the year. Management's Response: We were not aware of this requirement, but we will ensure that we comply going forward.
Criteria: Uniform Guidance requires policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The District did not have written policies and procedures over any of the components of grant administration. Questioned Costs: None. Context: Total federal grants expended during the fiscal year ended June 30, 2022 were $1,0057,874. Effect: There are no written policies in place to provide guidance on the administration of federal funds. Cause: The District was not aware of this requirement. Recommendation: The District needs to develop written policies and procedures related to cash management, cost allowability, procurement, and conflict of interest provisions for federal funds it receives. Management's Response: We have written the policies and procedures and plan to have the Board adopt them at the March board meeting.
Criteria: To ensure that reports for meal counts are accurately submitted to the Illinois State Board of Education, proper internal controls should be in place over reporting. Condition: There is no review of the meal count submission reports prepared by the Food Service Director before they are submitted to the Illinois State Board of Education. Questioned Costs: None. Context: Expenditures for the Child Nutrition Cluster totaled $336,726 for the year ended June 30, 2022. Effect: Meal counts could be inaccurately reported to the Illinois State Board of Education resulting in over or under reimbursement. Cause: The food service director was unaware this review process should be done each month. Recommendation: We recommend that the Food Service Director input the amounts in the Illinois State Board of Education monthly meal count report, print the report before submission, and give to the Bookkeeper or Superintendent along with the meal count sheets to review that the amounts are accurate. Their review should be documented on the report. Management's Response: The Bookkeeper or Superintendent will begin reviewing the monthly meal count reports prepared by the Food Service Director to ensure accuracy before they are submitted. We will ensure the review is documented.
Criteria: According to 2 CFR Section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred or otherwise excluded. Condition: The District had transactions in excess of $25,000 with one vendor that they did not check for suspension and debarment or have a signed certification. Questioned Costs: None. Context: Total payments to the vendor were $110,248 as of June 30, 2022. Effect: The District was at risk of making material payments to vendors who are not allowed to do business with the federal government. There was no noncompliance, but there was no internal control in place to prevent noncompliance. Cause: The District was not aware of this requirement. Recommendation: We recommend the District check the Excluded Parties List System or collect certifications from the entity for any vendor that the District expects to pay more than $25,000 for the year. Management's Response: We were not aware of this requirement, but we will ensure that we comply going forward.
Criteria: Uniform Guidance requires policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The District did not have written policies and procedures over any of the components of grant administration. Questioned Costs: None. Context: Total federal grants expended during the fiscal year ended June 30, 2022 were $1,0057,874. Effect: There are no written policies in place to provide guidance on the administration of federal funds. Cause: The District was not aware of this requirement. Recommendation: The District needs to develop written policies and procedures related to cash management, cost allowability, procurement, and conflict of interest provisions for federal funds it receives. Management's Response: We have written the policies and procedures and plan to have the Board adopt them at the March board meeting.
Criteria: To ensure that reports for meal counts are accurately submitted to the Illinois State Board of Education, proper internal controls should be in place over reporting. Condition: There is no review of the meal count submission reports prepared by the Food Service Director before they are submitted to the Illinois State Board of Education. Questioned Costs: None. Context: Expenditures for the Child Nutrition Cluster totaled $336,726 for the year ended June 30, 2022. Effect: Meal counts could be inaccurately reported to the Illinois State Board of Education resulting in over or under reimbursement. Cause: The food service director was unaware this review process should be done each month. Recommendation: We recommend that the Food Service Director input the amounts in the Illinois State Board of Education monthly meal count report, print the report before submission, and give to the Bookkeeper or Superintendent along with the meal count sheets to review that the amounts are accurate. Their review should be documented on the report. Management's Response: The Bookkeeper or Superintendent will begin reviewing the monthly meal count reports prepared by the Food Service Director to ensure accuracy before they are submitted. We will ensure the review is documented.
Criteria: Uniform Guidance requires policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The District did not have written policies and procedures over any of the components of grant administration. Questioned Costs: None. Context: Total federal grants expended during the fiscal year ended June 30, 2022 were $1,0057,874. Effect: There are no written policies in place to provide guidance on the administration of federal funds. Cause: The District was not aware of this requirement. Recommendation: The District needs to develop written policies and procedures related to cash management, cost allowability, procurement, and conflict of interest provisions for federal funds it receives. Management's Response: We have written the policies and procedures and plan to have the Board adopt them at the March board meeting.
Criteria: For good internal controls, expenditures should be authorized. Documentation of supervisory approval should also be retained for all expenditures. Condition: According to the District, the Superintendent reviews all expenditures and supporting documentation before payment is authorized. However, there is no documentation of this review. Questioned Costs: None Context: Total expenditures of the grant were $323,364 for the year ended June 30, 2022. Effect: Increases the risk that inappropriate expenditures could be applied to the grant program resulting in overcharging the grant for costs incurred. Our test determined that four out of ten expenditures did not have supervisory approval. Cause: The prior auditor did not require or make the District aware that the school Superintendent was to approve all invoices before payment. Recommendation: We recommend the District provide proper documentation of the Superintendent's approval for payment of invoices. Management's Response: The Superintendent will begin noting his approval by signing all invoices that are not accompanied by an approved purchase order.
Criteria: Uniform Guidance requires policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The District did not have written policies and procedures over any of the components of grant administration. Questioned Costs: None. Context: Total federal grants expended during the fiscal year ended June 30, 2022 were $1,0057,874. Effect: There are no written policies in place to provide guidance on the administration of federal funds. Cause: The District was not aware of this requirement. Recommendation: The District needs to develop written policies and procedures related to cash management, cost allowability, procurement, and conflict of interest provisions for federal funds it receives. Management's Response: We have written the policies and procedures and plan to have the Board adopt them at the March board meeting.
Criteria: For good internal controls, expenditures should be authorized. Documentation of supervisory approval should also be retained for all expenditures. Condition: According to the District, the Superintendent reviews all expenditures and supporting documentation before payment is authorized. However, there is no documentation of this review. Questioned Costs: None Context: Total expenditures of the grant were $323,364 for the year ended June 30, 2022. Effect: Increases the risk that inappropriate expenditures could be applied to the grant program resulting in overcharging the grant for costs incurred. Our test determined that four out of ten expenditures did not have supervisory approval. Cause: The prior auditor did not require or make the District aware that the school Superintendent was to approve all invoices before payment. Recommendation: We recommend the District provide proper documentation of the Superintendent's approval for payment of invoices. Management's Response: The Superintendent will begin noting his approval by signing all invoices that are not accompanied by an approved purchase order.
Criteria: Uniform Guidance requires policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The District did not have written policies and procedures over any of the components of grant administration. Questioned Costs: None. Context: Total federal grants expended during the fiscal year ended June 30, 2022 were $1,0057,874. Effect: There are no written policies in place to provide guidance on the administration of federal funds. Cause: The District was not aware of this requirement. Recommendation: The District needs to develop written policies and procedures related to cash management, cost allowability, procurement, and conflict of interest provisions for federal funds it receives. Management's Response: We have written the policies and procedures and plan to have the Board adopt them at the March board meeting.
Criteria: For good internal controls, expenditures should be authorized. Documentation of supervisory approval should also be retained for all expenditures. Condition: According to the District, the Superintendent reviews all expenditures and supporting documentation before payment is authorized. However, there is no documentation of this review. Questioned Costs: None Context: Total expenditures of the grant were $323,364 for the year ended June 30, 2022. Effect: Increases the risk that inappropriate expenditures could be applied to the grant program resulting in overcharging the grant for costs incurred. Our test determined that four out of ten expenditures did not have supervisory approval. Cause: The prior auditor did not require or make the District aware that the school Superintendent was to approve all invoices before payment. Recommendation: We recommend the District provide proper documentation of the Superintendent's approval for payment of invoices. Management's Response: The Superintendent will begin noting his approval by signing all invoices that are not accompanied by an approved purchase order.
Criteria: Uniform Guidance requires policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The District did not have written policies and procedures over any of the components of grant administration. Questioned Costs: None. Context: Total federal grants expended during the fiscal year ended June 30, 2022 were $1,0057,874. Effect: There are no written policies in place to provide guidance on the administration of federal funds. Cause: The District was not aware of this requirement. Recommendation: The District needs to develop written policies and procedures related to cash management, cost allowability, procurement, and conflict of interest provisions for federal funds it receives. Management's Response: We have written the policies and procedures and plan to have the Board adopt them at the March board meeting.
Criteria: For good internal controls, expenditures should be authorized. Documentation of supervisory approval should also be retained for all expenditures. Condition: According to the District, the Superintendent reviews all expenditures and supporting documentation before payment is authorized. However, there is no documentation of this review. Questioned Costs: None Context: Total expenditures of the grant were $323,364 for the year ended June 30, 2022. Effect: Increases the risk that inappropriate expenditures could be applied to the grant program resulting in overcharging the grant for costs incurred. Our test determined that four out of ten expenditures did not have supervisory approval. Cause: The prior auditor did not require or make the District aware that the school Superintendent was to approve all invoices before payment. Recommendation: We recommend the District provide proper documentation of the Superintendent's approval for payment of invoices. Management's Response: The Superintendent will begin noting his approval by signing all invoices that are not accompanied by an approved purchase order.