FAC Explorer

Audit 306124

FY End
2023-06-30
Total Expended
$1.40M
Findings
16
Programs
11
Organization: Monticello Cusd #25 (IL)
Year: 2023 Accepted: 2024-05-13
Auditor: Hottenrott & Associates LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
396551 2023-003 - - N
396552 2023-004 - - N
396553 2023-003 - - N
396554 2023-004 - - N
396555 2023-003 - - N
396556 2023-004 - - N
396557 2023-003 - - N
396558 2023-004 - - N
972993 2023-003 - - N
972994 2023-004 - - N
972995 2023-003 - - N
972996 2023-004 - - N
972997 2023-003 - - N
972998 2023-004 - - N
972999 2023-003 - - N
973000 2023-004 - - N

Programs

ALN Program Spent Major Findings
84.027 Special Education_grants to States $206,189 - 0
84.010 Title I Grants to Local Educational Agencies $107,937 - 0
10.553 School Breakfast Program $61,869 Yes 2
10.555 National School Lunch Program $37,570 Yes 2
84.367 Improving Teacher Quality State Grants $35,162 - 0
93.778 Medical Assistance Program $16,917 - 0
84.048 Career and Technical Education -- Basic Grants to States $13,215 - 0
84.173 Special Education_preschool Grants $10,543 - 0
84.425 Education Stabilization Fund $2,587 Yes 0
84.424 Student Support and Academic Enrichment Program $2,455 - 0
10.649 Pandemic Ebt Administrative Costs $628 - 0

Contacts

Name Title Type
SNPJTTQKLYS9 Adam Clapp Auditee
2177628511 Robin Yockey Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Monticello Community Unit School District #25 and is presented on the modified cash basis of accounting. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimus cost rate. The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Monticello Community Unit School District #25 and is presented on the modified cash basis of accounting. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Title: Indirect Facilities & Administration costs Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Monticello Community Unit School District #25 and is presented on the modified cash basis of accounting. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimus cost rate. Auditee elected to use 10% de minimis cost rate? ___ YES _X_ NO
Title: Subrecipients Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Monticello Community Unit School District #25 and is presented on the modified cash basis of accounting. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimus cost rate. See the Notes to the SEFA for chart/table
Title: Non-Cash Assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Monticello Community Unit School District #25 and is presented on the modified cash basis of accounting. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimus cost rate. The following amounts were expended in the form of non-cash assistance by Monticello Community Unit School District #25 and should be included in the Schedule of Expenditures of Federal Awards: NON-CASH COMMODITIES (CFDA 10.555): $37,570 OTHER NON-CASH ASSISTANCE - DEPT. OF DEFENSE FRUITS & VEGETABLES: $4,735 Total Non-Cash $42,305
Title: Other Information Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Monticello Community Unit School District #25 and is presented on the modified cash basis of accounting. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimus cost rate. Insurance coverage in effect paid with Federal funds during the fiscal year: Property-No, Auto-No, General Liability-No, Workers Compensation-No, Loans/Loan Guarantees Outstanding at June 30-No, District had Federal grants requiring matching expenditures-No

Finding Details

Finding 2023-003
MONTICELLO COMMUNITY UNIT SCHOOL DISTRICT 25 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2023 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2023- 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster (National School Lunch Program & School Breakfast Program) 2022 & 2023 4. Project No.: 2022-4210, 2022-4220, 2023-4210, 2023-4210-SC, 2023-4220 5. CFDA No.: 10.553 & 10.555 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) By November 15th of each school year, the School District must verify the correct free and reduced price eligibility of households selected from a sample of applications that it has approved for free and reduced price meals and complete and submit a verification summary by December 15th. (7 CFR section 245.6a) 9. Condition The verification process was not performed. 10. Questioned Costs None 11. Context The verification process was not performed for fiscal year 2023. 12. Effect The District did not comply with the Federal compliance requirement. 13. Cause After the exemption from the verification process during school years impacted by COVID-19, it was an oversight that the verification procedures were not implemented. 14. Recommendation The annual verification process should be completed by November 15th and the results should be reported to ISBE by December 15th. 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2024.
Finding 2023-004
MONTICELLO COMMUNITY UNIT SCHOOL DISTRICT 25 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2023 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2023- 004 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster (National School Lunch Program & School Breakfast Program) 2022 & 2023 4. Project No.: 2022-4210, 2022-4220, 2023-4210, 2023-4210-SC, 2023-4220 5. CFDA No.: 10.553 & 10.555 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) 7 CFR 210.8 requires each school food authority to perform an on-site review of the counting and claiming system related to the Child Nutrition Cluster. 9. Condition The District did not perform an on-site review of their counting and claiming system related to the Child Nutrition Cluster. 10. Questioned Costs None 11. Context The on-site review was not performed during the fiscal year ended June 30, 2023. 12. Effect The District is not in compliance with 7 CFR 210.8. 13. Cause The on-site review not being performed was an oversight by District personnel. 14. Recommendation Internal controls need to be implemented that ensure that an on-site review of the counting and claiming system related to the Child Nutrition Cluster is performed on at least an annual basis. 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2024.
Finding 2023-003
MONTICELLO COMMUNITY UNIT SCHOOL DISTRICT 25 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2023 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2023- 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster (National School Lunch Program & School Breakfast Program) 2022 & 2023 4. Project No.: 2022-4210, 2022-4220, 2023-4210, 2023-4210-SC, 2023-4220 5. CFDA No.: 10.553 & 10.555 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) By November 15th of each school year, the School District must verify the correct free and reduced price eligibility of households selected from a sample of applications that it has approved for free and reduced price meals and complete and submit a verification summary by December 15th. (7 CFR section 245.6a) 9. Condition The verification process was not performed. 10. Questioned Costs None 11. Context The verification process was not performed for fiscal year 2023. 12. Effect The District did not comply with the Federal compliance requirement. 13. Cause After the exemption from the verification process during school years impacted by COVID-19, it was an oversight that the verification procedures were not implemented. 14. Recommendation The annual verification process should be completed by November 15th and the results should be reported to ISBE by December 15th. 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2024.
Finding 2023-004
MONTICELLO COMMUNITY UNIT SCHOOL DISTRICT 25 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2023 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2023- 004 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster (National School Lunch Program & School Breakfast Program) 2022 & 2023 4. Project No.: 2022-4210, 2022-4220, 2023-4210, 2023-4210-SC, 2023-4220 5. CFDA No.: 10.553 & 10.555 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) 7 CFR 210.8 requires each school food authority to perform an on-site review of the counting and claiming system related to the Child Nutrition Cluster. 9. Condition The District did not perform an on-site review of their counting and claiming system related to the Child Nutrition Cluster. 10. Questioned Costs None 11. Context The on-site review was not performed during the fiscal year ended June 30, 2023. 12. Effect The District is not in compliance with 7 CFR 210.8. 13. Cause The on-site review not being performed was an oversight by District personnel. 14. Recommendation Internal controls need to be implemented that ensure that an on-site review of the counting and claiming system related to the Child Nutrition Cluster is performed on at least an annual basis. 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2024.
Finding 2023-003
MONTICELLO COMMUNITY UNIT SCHOOL DISTRICT 25 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2023 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2023- 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster (National School Lunch Program & School Breakfast Program) 2022 & 2023 4. Project No.: 2022-4210, 2022-4220, 2023-4210, 2023-4210-SC, 2023-4220 5. CFDA No.: 10.553 & 10.555 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) By November 15th of each school year, the School District must verify the correct free and reduced price eligibility of households selected from a sample of applications that it has approved for free and reduced price meals and complete and submit a verification summary by December 15th. (7 CFR section 245.6a) 9. Condition The verification process was not performed. 10. Questioned Costs None 11. Context The verification process was not performed for fiscal year 2023. 12. Effect The District did not comply with the Federal compliance requirement. 13. Cause After the exemption from the verification process during school years impacted by COVID-19, it was an oversight that the verification procedures were not implemented. 14. Recommendation The annual verification process should be completed by November 15th and the results should be reported to ISBE by December 15th. 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2024.
Finding 2023-004
MONTICELLO COMMUNITY UNIT SCHOOL DISTRICT 25 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2023 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2023- 004 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster (National School Lunch Program & School Breakfast Program) 2022 & 2023 4. Project No.: 2022-4210, 2022-4220, 2023-4210, 2023-4210-SC, 2023-4220 5. CFDA No.: 10.553 & 10.555 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) 7 CFR 210.8 requires each school food authority to perform an on-site review of the counting and claiming system related to the Child Nutrition Cluster. 9. Condition The District did not perform an on-site review of their counting and claiming system related to the Child Nutrition Cluster. 10. Questioned Costs None 11. Context The on-site review was not performed during the fiscal year ended June 30, 2023. 12. Effect The District is not in compliance with 7 CFR 210.8. 13. Cause The on-site review not being performed was an oversight by District personnel. 14. Recommendation Internal controls need to be implemented that ensure that an on-site review of the counting and claiming system related to the Child Nutrition Cluster is performed on at least an annual basis. 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2024.
Finding 2023-003
MONTICELLO COMMUNITY UNIT SCHOOL DISTRICT 25 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2023 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2023- 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster (National School Lunch Program & School Breakfast Program) 2022 & 2023 4. Project No.: 2022-4210, 2022-4220, 2023-4210, 2023-4210-SC, 2023-4220 5. CFDA No.: 10.553 & 10.555 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) By November 15th of each school year, the School District must verify the correct free and reduced price eligibility of households selected from a sample of applications that it has approved for free and reduced price meals and complete and submit a verification summary by December 15th. (7 CFR section 245.6a) 9. Condition The verification process was not performed. 10. Questioned Costs None 11. Context The verification process was not performed for fiscal year 2023. 12. Effect The District did not comply with the Federal compliance requirement. 13. Cause After the exemption from the verification process during school years impacted by COVID-19, it was an oversight that the verification procedures were not implemented. 14. Recommendation The annual verification process should be completed by November 15th and the results should be reported to ISBE by December 15th. 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2024.
Finding 2023-004
MONTICELLO COMMUNITY UNIT SCHOOL DISTRICT 25 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2023 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2023- 004 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster (National School Lunch Program & School Breakfast Program) 2022 & 2023 4. Project No.: 2022-4210, 2022-4220, 2023-4210, 2023-4210-SC, 2023-4220 5. CFDA No.: 10.553 & 10.555 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) 7 CFR 210.8 requires each school food authority to perform an on-site review of the counting and claiming system related to the Child Nutrition Cluster. 9. Condition The District did not perform an on-site review of their counting and claiming system related to the Child Nutrition Cluster. 10. Questioned Costs None 11. Context The on-site review was not performed during the fiscal year ended June 30, 2023. 12. Effect The District is not in compliance with 7 CFR 210.8. 13. Cause The on-site review not being performed was an oversight by District personnel. 14. Recommendation Internal controls need to be implemented that ensure that an on-site review of the counting and claiming system related to the Child Nutrition Cluster is performed on at least an annual basis. 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2024.
Finding 2023-003
MONTICELLO COMMUNITY UNIT SCHOOL DISTRICT 25 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2023 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2023- 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster (National School Lunch Program & School Breakfast Program) 2022 & 2023 4. Project No.: 2022-4210, 2022-4220, 2023-4210, 2023-4210-SC, 2023-4220 5. CFDA No.: 10.553 & 10.555 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) By November 15th of each school year, the School District must verify the correct free and reduced price eligibility of households selected from a sample of applications that it has approved for free and reduced price meals and complete and submit a verification summary by December 15th. (7 CFR section 245.6a) 9. Condition The verification process was not performed. 10. Questioned Costs None 11. Context The verification process was not performed for fiscal year 2023. 12. Effect The District did not comply with the Federal compliance requirement. 13. Cause After the exemption from the verification process during school years impacted by COVID-19, it was an oversight that the verification procedures were not implemented. 14. Recommendation The annual verification process should be completed by November 15th and the results should be reported to ISBE by December 15th. 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2024.
Finding 2023-004
MONTICELLO COMMUNITY UNIT SCHOOL DISTRICT 25 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2023 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2023- 004 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster (National School Lunch Program & School Breakfast Program) 2022 & 2023 4. Project No.: 2022-4210, 2022-4220, 2023-4210, 2023-4210-SC, 2023-4220 5. CFDA No.: 10.553 & 10.555 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) 7 CFR 210.8 requires each school food authority to perform an on-site review of the counting and claiming system related to the Child Nutrition Cluster. 9. Condition The District did not perform an on-site review of their counting and claiming system related to the Child Nutrition Cluster. 10. Questioned Costs None 11. Context The on-site review was not performed during the fiscal year ended June 30, 2023. 12. Effect The District is not in compliance with 7 CFR 210.8. 13. Cause The on-site review not being performed was an oversight by District personnel. 14. Recommendation Internal controls need to be implemented that ensure that an on-site review of the counting and claiming system related to the Child Nutrition Cluster is performed on at least an annual basis. 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2024.
Finding 2023-003
MONTICELLO COMMUNITY UNIT SCHOOL DISTRICT 25 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2023 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2023- 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster (National School Lunch Program & School Breakfast Program) 2022 & 2023 4. Project No.: 2022-4210, 2022-4220, 2023-4210, 2023-4210-SC, 2023-4220 5. CFDA No.: 10.553 & 10.555 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) By November 15th of each school year, the School District must verify the correct free and reduced price eligibility of households selected from a sample of applications that it has approved for free and reduced price meals and complete and submit a verification summary by December 15th. (7 CFR section 245.6a) 9. Condition The verification process was not performed. 10. Questioned Costs None 11. Context The verification process was not performed for fiscal year 2023. 12. Effect The District did not comply with the Federal compliance requirement. 13. Cause After the exemption from the verification process during school years impacted by COVID-19, it was an oversight that the verification procedures were not implemented. 14. Recommendation The annual verification process should be completed by November 15th and the results should be reported to ISBE by December 15th. 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2024.
Finding 2023-004
MONTICELLO COMMUNITY UNIT SCHOOL DISTRICT 25 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2023 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2023- 004 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster (National School Lunch Program & School Breakfast Program) 2022 & 2023 4. Project No.: 2022-4210, 2022-4220, 2023-4210, 2023-4210-SC, 2023-4220 5. CFDA No.: 10.553 & 10.555 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) 7 CFR 210.8 requires each school food authority to perform an on-site review of the counting and claiming system related to the Child Nutrition Cluster. 9. Condition The District did not perform an on-site review of their counting and claiming system related to the Child Nutrition Cluster. 10. Questioned Costs None 11. Context The on-site review was not performed during the fiscal year ended June 30, 2023. 12. Effect The District is not in compliance with 7 CFR 210.8. 13. Cause The on-site review not being performed was an oversight by District personnel. 14. Recommendation Internal controls need to be implemented that ensure that an on-site review of the counting and claiming system related to the Child Nutrition Cluster is performed on at least an annual basis. 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2024.
Finding 2023-003
MONTICELLO COMMUNITY UNIT SCHOOL DISTRICT 25 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2023 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2023- 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster (National School Lunch Program & School Breakfast Program) 2022 & 2023 4. Project No.: 2022-4210, 2022-4220, 2023-4210, 2023-4210-SC, 2023-4220 5. CFDA No.: 10.553 & 10.555 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) By November 15th of each school year, the School District must verify the correct free and reduced price eligibility of households selected from a sample of applications that it has approved for free and reduced price meals and complete and submit a verification summary by December 15th. (7 CFR section 245.6a) 9. Condition The verification process was not performed. 10. Questioned Costs None 11. Context The verification process was not performed for fiscal year 2023. 12. Effect The District did not comply with the Federal compliance requirement. 13. Cause After the exemption from the verification process during school years impacted by COVID-19, it was an oversight that the verification procedures were not implemented. 14. Recommendation The annual verification process should be completed by November 15th and the results should be reported to ISBE by December 15th. 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2024.
Finding 2023-004
MONTICELLO COMMUNITY UNIT SCHOOL DISTRICT 25 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2023 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2023- 004 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster (National School Lunch Program & School Breakfast Program) 2022 & 2023 4. Project No.: 2022-4210, 2022-4220, 2023-4210, 2023-4210-SC, 2023-4220 5. CFDA No.: 10.553 & 10.555 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) 7 CFR 210.8 requires each school food authority to perform an on-site review of the counting and claiming system related to the Child Nutrition Cluster. 9. Condition The District did not perform an on-site review of their counting and claiming system related to the Child Nutrition Cluster. 10. Questioned Costs None 11. Context The on-site review was not performed during the fiscal year ended June 30, 2023. 12. Effect The District is not in compliance with 7 CFR 210.8. 13. Cause The on-site review not being performed was an oversight by District personnel. 14. Recommendation Internal controls need to be implemented that ensure that an on-site review of the counting and claiming system related to the Child Nutrition Cluster is performed on at least an annual basis. 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2024.
Finding 2023-003
MONTICELLO COMMUNITY UNIT SCHOOL DISTRICT 25 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2023 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2023- 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster (National School Lunch Program & School Breakfast Program) 2022 & 2023 4. Project No.: 2022-4210, 2022-4220, 2023-4210, 2023-4210-SC, 2023-4220 5. CFDA No.: 10.553 & 10.555 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) By November 15th of each school year, the School District must verify the correct free and reduced price eligibility of households selected from a sample of applications that it has approved for free and reduced price meals and complete and submit a verification summary by December 15th. (7 CFR section 245.6a) 9. Condition The verification process was not performed. 10. Questioned Costs None 11. Context The verification process was not performed for fiscal year 2023. 12. Effect The District did not comply with the Federal compliance requirement. 13. Cause After the exemption from the verification process during school years impacted by COVID-19, it was an oversight that the verification procedures were not implemented. 14. Recommendation The annual verification process should be completed by November 15th and the results should be reported to ISBE by December 15th. 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2024.
Finding 2023-004
MONTICELLO COMMUNITY UNIT SCHOOL DISTRICT 25 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2023 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2023- 004 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster (National School Lunch Program & School Breakfast Program) 2022 & 2023 4. Project No.: 2022-4210, 2022-4220, 2023-4210, 2023-4210-SC, 2023-4220 5. CFDA No.: 10.553 & 10.555 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) 7 CFR 210.8 requires each school food authority to perform an on-site review of the counting and claiming system related to the Child Nutrition Cluster. 9. Condition The District did not perform an on-site review of their counting and claiming system related to the Child Nutrition Cluster. 10. Questioned Costs None 11. Context The on-site review was not performed during the fiscal year ended June 30, 2023. 12. Effect The District is not in compliance with 7 CFR 210.8. 13. Cause The on-site review not being performed was an oversight by District personnel. 14. Recommendation Internal controls need to be implemented that ensure that an on-site review of the counting and claiming system related to the Child Nutrition Cluster is performed on at least an annual basis. 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2024.