FAC Explorer

Audit 330371

FY End
2024-06-30
Total Expended
$5.96M
Findings
22
Programs
10
Organization: McHenry Community Consolidated School Dist 15 (IL)
Year: 2024 Accepted: 2024-12-02
Auditor: Eccezion

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
512545 2024-001 - - E
512546 2024-001 - - E
512547 2024-001 - - E
512548 2024-002 Significant Deficiency - L
512549 2024-002 Significant Deficiency - L
512550 2024-002 Significant Deficiency - L
512551 2024-003 Significant Deficiency - L
512552 2024-003 Significant Deficiency - L
512553 2024-003 Significant Deficiency - L
512554 2024-003 Significant Deficiency - L
512555 2024-004 - Yes L
1088987 2024-001 - - E
1088988 2024-001 - - E
1088989 2024-001 - - E
1088990 2024-002 Significant Deficiency - L
1088991 2024-002 Significant Deficiency - L
1088992 2024-002 Significant Deficiency - L
1088993 2024-003 Significant Deficiency - L
1088994 2024-003 Significant Deficiency - L
1088995 2024-003 Significant Deficiency - L
1088996 2024-003 Significant Deficiency - L
1088997 2024-004 - Yes L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $1.61M - 1
84.010 Title I Grants to Local Educational Agencies $620,202 - 0
93.778 Medical Assistance Program $213,312 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $150,915 - 0
10.553 School Breakfast Program $143,549 Yes 2
10.555 National School Lunch Program $111,710 Yes 2
84.365 English Language Acquisition State Grants $73,018 - 0
84.027 Special Education Grants to States $66,714 Yes 1
84.424 Student Support and Academic Enrichment Program $6,288 - 0
84.173 Special Education Preschool Grants $3,692 Yes 1

Contacts

Name Title Type
PC6WGCJJQHL6 Jeff Schubert Auditee
8153857210 Kevin Smith Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Costs are charged as direct costs The Schedule of Expenditures of Federal Awards includes the federal award activity of McHenry Community Consolidated School District No. 15 under programs of the federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with requirements of the Title 2 U.S. Code of Federal Regularions Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the schedule may offer from amounts presented in, and used in the preparation of, the basic financial statements.
Title: SUMMARY OF ACCOUNTING POLICIES Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Costs are charged as direct costs Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: INDIRECT COST RATE Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Costs are charged as direct costs The District has elected not to use the 10 percent de minimis indirect rate as allowed under the Uniform Guidance.
Title: SUBRECIPIENTS Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Costs are charged as direct costs The District did not provide federal awards to subrecipients during the year ended June 30, 2024.
Title: FEDERAL LOANS Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Costs are charged as direct costs There were no federal loans or loan guarantees outstanding at year end.
Title: DONATED PERSONAL PROTECTIVE EQUIPMENT (PPE) (UNAUDITED) Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Costs are charged as direct costs The District was not the recipient of any federally donated PPE during the current fiscal year.

Finding Details

Finding 2024-001
1. FINDING NUMBER: 2024 - 001 2. THIS FINDING IS: New 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 4299-00, 4210-00, 4210-BT, 4210-LF, 4210-SC, 4220-00 5. CFDA No.: 10.555, 10.553 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): The District is required to ensure National School Lunch Program applications are appropriately completed before approving the application for free or reduced status. If the application is incorrectly filled out, they are to deny the application. 9. Condition: In the population of 40 applications selected for testing, an exception was noted on 1 of the applications. This exception stemmed from the "pay frequency" section of the application, where the person filling out the application left this section blank, thereby creating an issue where it was not possible to calculate the household's annual income. However, the District still approved the application for free status. The District noted that the frequency was confirmed verbally, however failed to obtain physical documentation. It does appear, however, that the student was appropriately classified as free status. 10. Questioned Costs: N/A 11. Context: 1 exception was noted out of the 40 applications selected for testing, which were selected from a population of several hundred. 12. Effect: Students could receive free lunch for the year when they might have not qualified for it. 13. Cause: The District did not correctly obtain physical documentation of the annual household income on the application, nor properly review the application to ensure completeness. 14. Recommendation: The District should implement/follow procedures to ensure a student's National School Lunch applications are appropriately filled out before approving the application. 15. Management will implement procedures to ensure applications are appropriately reviewed for completeness before approving.
Finding 2024-001
1. FINDING NUMBER: 2024 - 001 2. THIS FINDING IS: New 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 4299-00, 4210-00, 4210-BT, 4210-LF, 4210-SC, 4220-00 5. CFDA No.: 10.555, 10.553 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): The District is required to ensure National School Lunch Program applications are appropriately completed before approving the application for free or reduced status. If the application is incorrectly filled out, they are to deny the application. 9. Condition: In the population of 40 applications selected for testing, an exception was noted on 1 of the applications. This exception stemmed from the "pay frequency" section of the application, where the person filling out the application left this section blank, thereby creating an issue where it was not possible to calculate the household's annual income. However, the District still approved the application for free status. The District noted that the frequency was confirmed verbally, however failed to obtain physical documentation. It does appear, however, that the student was appropriately classified as free status. 10. Questioned Costs: N/A 11. Context: 1 exception was noted out of the 40 applications selected for testing, which were selected from a population of several hundred. 12. Effect: Students could receive free lunch for the year when they might have not qualified for it. 13. Cause: The District did not correctly obtain physical documentation of the annual household income on the application, nor properly review the application to ensure completeness. 14. Recommendation: The District should implement/follow procedures to ensure a student's National School Lunch applications are appropriately filled out before approving the application. 15. Management will implement procedures to ensure applications are appropriately reviewed for completeness before approving.
Finding 2024-001
1. FINDING NUMBER: 2024 - 001 2. THIS FINDING IS: New 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 4299-00, 4210-00, 4210-BT, 4210-LF, 4210-SC, 4220-00 5. CFDA No.: 10.555, 10.553 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): The District is required to ensure National School Lunch Program applications are appropriately completed before approving the application for free or reduced status. If the application is incorrectly filled out, they are to deny the application. 9. Condition: In the population of 40 applications selected for testing, an exception was noted on 1 of the applications. This exception stemmed from the "pay frequency" section of the application, where the person filling out the application left this section blank, thereby creating an issue where it was not possible to calculate the household's annual income. However, the District still approved the application for free status. The District noted that the frequency was confirmed verbally, however failed to obtain physical documentation. It does appear, however, that the student was appropriately classified as free status. 10. Questioned Costs: N/A 11. Context: 1 exception was noted out of the 40 applications selected for testing, which were selected from a population of several hundred. 12. Effect: Students could receive free lunch for the year when they might have not qualified for it. 13. Cause: The District did not correctly obtain physical documentation of the annual household income on the application, nor properly review the application to ensure completeness. 14. Recommendation: The District should implement/follow procedures to ensure a student's National School Lunch applications are appropriately filled out before approving the application. 15. Management will implement procedures to ensure applications are appropriately reviewed for completeness before approving.
Finding 2024-002
1. FINDING NUMBER: 2024 - 002 2. THIS FINDING IS: New 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 4299-00, 4210-00, 4210-BT, 4210-LF, 4210-SC, 4220-00 5. CFDA No.: 10.555, 10.553 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): Monthly SNP Claims for reimbursement should match the total daily count reports of meals for the month. 9. Condition: The District submitted a claim for meals higher than the count actually served for the month due to a clerical error. The District did not have someone, other than the preparer of the monthly claim, review the claim before it was submitted to ensure its accuracy. 10. Questioned Costs: $8.74 11. Context: Selected one month of meal counts and reviewed the month to make sure meal counts submitted matched counted number of meals served. 12. Effect: The District is not in compliance with requesting the correct number of meals to be reimbursed. 13. Cause: The District did not have someone other than the preparer of the monthly claim review the claim before it was submitted to ensure its accuracy. 14. Recommendation: We recommend that the District implement a review process over monthly SNP claims to ensure the claim being submitted to ISBE matches the total of daily meal counts for the month. 15. Management's response: Management will review and implement procedures to ensure the claim forms are filled out correctly.
Finding 2024-002
1. FINDING NUMBER: 2024 - 002 2. THIS FINDING IS: New 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 4299-00, 4210-00, 4210-BT, 4210-LF, 4210-SC, 4220-00 5. CFDA No.: 10.555, 10.553 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): Monthly SNP Claims for reimbursement should match the total daily count reports of meals for the month. 9. Condition: The District submitted a claim for meals higher than the count actually served for the month due to a clerical error. The District did not have someone, other than the preparer of the monthly claim, review the claim before it was submitted to ensure its accuracy. 10. Questioned Costs: $8.74 11. Context: Selected one month of meal counts and reviewed the month to make sure meal counts submitted matched counted number of meals served. 12. Effect: The District is not in compliance with requesting the correct number of meals to be reimbursed. 13. Cause: The District did not have someone other than the preparer of the monthly claim review the claim before it was submitted to ensure its accuracy. 14. Recommendation: We recommend that the District implement a review process over monthly SNP claims to ensure the claim being submitted to ISBE matches the total of daily meal counts for the month. 15. Management's response: Management will review and implement procedures to ensure the claim forms are filled out correctly.
Finding 2024-002
1. FINDING NUMBER: 2024 - 002 2. THIS FINDING IS: New 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 4299-00, 4210-00, 4210-BT, 4210-LF, 4210-SC, 4220-00 5. CFDA No.: 10.555, 10.553 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): Monthly SNP Claims for reimbursement should match the total daily count reports of meals for the month. 9. Condition: The District submitted a claim for meals higher than the count actually served for the month due to a clerical error. The District did not have someone, other than the preparer of the monthly claim, review the claim before it was submitted to ensure its accuracy. 10. Questioned Costs: $8.74 11. Context: Selected one month of meal counts and reviewed the month to make sure meal counts submitted matched counted number of meals served. 12. Effect: The District is not in compliance with requesting the correct number of meals to be reimbursed. 13. Cause: The District did not have someone other than the preparer of the monthly claim review the claim before it was submitted to ensure its accuracy. 14. Recommendation: We recommend that the District implement a review process over monthly SNP claims to ensure the claim being submitted to ISBE matches the total of daily meal counts for the month. 15. Management's response: Management will review and implement procedures to ensure the claim forms are filled out correctly.
Finding 2024-003
1. FINDING NUMBER: 2024 - 003 2. THIS FINDING IS: New 3. Federal Program Name and Year: Special Education Cluster 4. Project No.: 4998-ID, 4620-00, 4998-PS, 4600-00 5. CFDA No.: 84.027, 84.173 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation): The District is required to document their review and approval process for quarterly expenditure reports. 9. Condition: Review and approval of quarterly expenditure reports were not documented and the same person preparing the reports is submitting them. 10. Questioned Costs: N/A 11. Context: No review process of the quarterly expenditure reports is currently in place. 12. Effect: The District's review and approval process is not in compliance. 13. Cause: The same person preparing the expenditure reports is submitting them; there is no documented second reviewer. 14. Recommendation: District should develop and implement procedures to have reports reviewed by a second person prior to submission. 15. Management's response: Management will implement review procedures of quarterly expenditure reports, which will be documented before submission.
Finding 2024-003
1. FINDING NUMBER: 2024 - 003 2. THIS FINDING IS: New 3. Federal Program Name and Year: Special Education Cluster 4. Project No.: 4998-ID, 4620-00, 4998-PS, 4600-00 5. CFDA No.: 84.027, 84.173 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation): The District is required to document their review and approval process for quarterly expenditure reports. 9. Condition: Review and approval of quarterly expenditure reports were not documented and the same person preparing the reports is submitting them. 10. Questioned Costs: N/A 11. Context: No review process of the quarterly expenditure reports is currently in place. 12. Effect: The District's review and approval process is not in compliance. 13. Cause: The same person preparing the expenditure reports is submitting them; there is no documented second reviewer. 14. Recommendation: District should develop and implement procedures to have reports reviewed by a second person prior to submission. 15. Management's response: Management will implement review procedures of quarterly expenditure reports, which will be documented before submission.
Finding 2024-003
1. FINDING NUMBER: 2024 - 003 2. THIS FINDING IS: New 3. Federal Program Name and Year: Special Education Cluster 4. Project No.: 4998-ID, 4620-00, 4998-PS, 4600-00 5. CFDA No.: 84.027, 84.173 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation): The District is required to document their review and approval process for quarterly expenditure reports. 9. Condition: Review and approval of quarterly expenditure reports were not documented and the same person preparing the reports is submitting them. 10. Questioned Costs: N/A 11. Context: No review process of the quarterly expenditure reports is currently in place. 12. Effect: The District's review and approval process is not in compliance. 13. Cause: The same person preparing the expenditure reports is submitting them; there is no documented second reviewer. 14. Recommendation: District should develop and implement procedures to have reports reviewed by a second person prior to submission. 15. Management's response: Management will implement review procedures of quarterly expenditure reports, which will be documented before submission.
Finding 2024-003
1. FINDING NUMBER: 2024 - 003 2. THIS FINDING IS: New 3. Federal Program Name and Year: Special Education Cluster 4. Project No.: 4998-ID, 4620-00, 4998-PS, 4600-00 5. CFDA No.: 84.027, 84.173 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation): The District is required to document their review and approval process for quarterly expenditure reports. 9. Condition: Review and approval of quarterly expenditure reports were not documented and the same person preparing the reports is submitting them. 10. Questioned Costs: N/A 11. Context: No review process of the quarterly expenditure reports is currently in place. 12. Effect: The District's review and approval process is not in compliance. 13. Cause: The same person preparing the expenditure reports is submitting them; there is no documented second reviewer. 14. Recommendation: District should develop and implement procedures to have reports reviewed by a second person prior to submission. 15. Management's response: Management will implement review procedures of quarterly expenditure reports, which will be documented before submission.
Finding 2024-004
1. FINDING NUMBER: 2024 - 004 2. THIS FINDING IS: Repeat from prior year Year originally reported? 2023 3. Federal Program Name and Year: Elementary and Secondary Emergency Relief Fund 4. Project No.: 4998-E2, 4998-E3, 4998-HL, 4998-EB 5. CFDA No.: 84.425 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation): Recipients are required to submit accurate data to the state outlining expenditures by specific categories and object codes. 9. Condition: Data submitted to the state showed some expenditures categorized differently from previously filed expenditure reports. 10. Questioned Costs: N/A 11. Context: Amounts reported were not reconciled to the expenditure reports causing amounts to be categorized incorrectly. 12. Effect: Data was not accurately submitted. 13. Cause: District procedures did not detect or prevent this error. 14. Recommendation: District should develop and implement procedures to reconcile amounts for annual reports to periodic expenditure reports. 15. Management's response: Management will implement procedures including reconciling amounts between underlying data, quarterly expenditure reports, and annual data collection reports.
Finding 2024-001
1. FINDING NUMBER: 2024 - 001 2. THIS FINDING IS: New 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 4299-00, 4210-00, 4210-BT, 4210-LF, 4210-SC, 4220-00 5. CFDA No.: 10.555, 10.553 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): The District is required to ensure National School Lunch Program applications are appropriately completed before approving the application for free or reduced status. If the application is incorrectly filled out, they are to deny the application. 9. Condition: In the population of 40 applications selected for testing, an exception was noted on 1 of the applications. This exception stemmed from the "pay frequency" section of the application, where the person filling out the application left this section blank, thereby creating an issue where it was not possible to calculate the household's annual income. However, the District still approved the application for free status. The District noted that the frequency was confirmed verbally, however failed to obtain physical documentation. It does appear, however, that the student was appropriately classified as free status. 10. Questioned Costs: N/A 11. Context: 1 exception was noted out of the 40 applications selected for testing, which were selected from a population of several hundred. 12. Effect: Students could receive free lunch for the year when they might have not qualified for it. 13. Cause: The District did not correctly obtain physical documentation of the annual household income on the application, nor properly review the application to ensure completeness. 14. Recommendation: The District should implement/follow procedures to ensure a student's National School Lunch applications are appropriately filled out before approving the application. 15. Management will implement procedures to ensure applications are appropriately reviewed for completeness before approving.
Finding 2024-001
1. FINDING NUMBER: 2024 - 001 2. THIS FINDING IS: New 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 4299-00, 4210-00, 4210-BT, 4210-LF, 4210-SC, 4220-00 5. CFDA No.: 10.555, 10.553 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): The District is required to ensure National School Lunch Program applications are appropriately completed before approving the application for free or reduced status. If the application is incorrectly filled out, they are to deny the application. 9. Condition: In the population of 40 applications selected for testing, an exception was noted on 1 of the applications. This exception stemmed from the "pay frequency" section of the application, where the person filling out the application left this section blank, thereby creating an issue where it was not possible to calculate the household's annual income. However, the District still approved the application for free status. The District noted that the frequency was confirmed verbally, however failed to obtain physical documentation. It does appear, however, that the student was appropriately classified as free status. 10. Questioned Costs: N/A 11. Context: 1 exception was noted out of the 40 applications selected for testing, which were selected from a population of several hundred. 12. Effect: Students could receive free lunch for the year when they might have not qualified for it. 13. Cause: The District did not correctly obtain physical documentation of the annual household income on the application, nor properly review the application to ensure completeness. 14. Recommendation: The District should implement/follow procedures to ensure a student's National School Lunch applications are appropriately filled out before approving the application. 15. Management will implement procedures to ensure applications are appropriately reviewed for completeness before approving.
Finding 2024-001
1. FINDING NUMBER: 2024 - 001 2. THIS FINDING IS: New 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 4299-00, 4210-00, 4210-BT, 4210-LF, 4210-SC, 4220-00 5. CFDA No.: 10.555, 10.553 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): The District is required to ensure National School Lunch Program applications are appropriately completed before approving the application for free or reduced status. If the application is incorrectly filled out, they are to deny the application. 9. Condition: In the population of 40 applications selected for testing, an exception was noted on 1 of the applications. This exception stemmed from the "pay frequency" section of the application, where the person filling out the application left this section blank, thereby creating an issue where it was not possible to calculate the household's annual income. However, the District still approved the application for free status. The District noted that the frequency was confirmed verbally, however failed to obtain physical documentation. It does appear, however, that the student was appropriately classified as free status. 10. Questioned Costs: N/A 11. Context: 1 exception was noted out of the 40 applications selected for testing, which were selected from a population of several hundred. 12. Effect: Students could receive free lunch for the year when they might have not qualified for it. 13. Cause: The District did not correctly obtain physical documentation of the annual household income on the application, nor properly review the application to ensure completeness. 14. Recommendation: The District should implement/follow procedures to ensure a student's National School Lunch applications are appropriately filled out before approving the application. 15. Management will implement procedures to ensure applications are appropriately reviewed for completeness before approving.
Finding 2024-002
1. FINDING NUMBER: 2024 - 002 2. THIS FINDING IS: New 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 4299-00, 4210-00, 4210-BT, 4210-LF, 4210-SC, 4220-00 5. CFDA No.: 10.555, 10.553 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): Monthly SNP Claims for reimbursement should match the total daily count reports of meals for the month. 9. Condition: The District submitted a claim for meals higher than the count actually served for the month due to a clerical error. The District did not have someone, other than the preparer of the monthly claim, review the claim before it was submitted to ensure its accuracy. 10. Questioned Costs: $8.74 11. Context: Selected one month of meal counts and reviewed the month to make sure meal counts submitted matched counted number of meals served. 12. Effect: The District is not in compliance with requesting the correct number of meals to be reimbursed. 13. Cause: The District did not have someone other than the preparer of the monthly claim review the claim before it was submitted to ensure its accuracy. 14. Recommendation: We recommend that the District implement a review process over monthly SNP claims to ensure the claim being submitted to ISBE matches the total of daily meal counts for the month. 15. Management's response: Management will review and implement procedures to ensure the claim forms are filled out correctly.
Finding 2024-002
1. FINDING NUMBER: 2024 - 002 2. THIS FINDING IS: New 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 4299-00, 4210-00, 4210-BT, 4210-LF, 4210-SC, 4220-00 5. CFDA No.: 10.555, 10.553 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): Monthly SNP Claims for reimbursement should match the total daily count reports of meals for the month. 9. Condition: The District submitted a claim for meals higher than the count actually served for the month due to a clerical error. The District did not have someone, other than the preparer of the monthly claim, review the claim before it was submitted to ensure its accuracy. 10. Questioned Costs: $8.74 11. Context: Selected one month of meal counts and reviewed the month to make sure meal counts submitted matched counted number of meals served. 12. Effect: The District is not in compliance with requesting the correct number of meals to be reimbursed. 13. Cause: The District did not have someone other than the preparer of the monthly claim review the claim before it was submitted to ensure its accuracy. 14. Recommendation: We recommend that the District implement a review process over monthly SNP claims to ensure the claim being submitted to ISBE matches the total of daily meal counts for the month. 15. Management's response: Management will review and implement procedures to ensure the claim forms are filled out correctly.
Finding 2024-002
1. FINDING NUMBER: 2024 - 002 2. THIS FINDING IS: New 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 4299-00, 4210-00, 4210-BT, 4210-LF, 4210-SC, 4220-00 5. CFDA No.: 10.555, 10.553 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): Monthly SNP Claims for reimbursement should match the total daily count reports of meals for the month. 9. Condition: The District submitted a claim for meals higher than the count actually served for the month due to a clerical error. The District did not have someone, other than the preparer of the monthly claim, review the claim before it was submitted to ensure its accuracy. 10. Questioned Costs: $8.74 11. Context: Selected one month of meal counts and reviewed the month to make sure meal counts submitted matched counted number of meals served. 12. Effect: The District is not in compliance with requesting the correct number of meals to be reimbursed. 13. Cause: The District did not have someone other than the preparer of the monthly claim review the claim before it was submitted to ensure its accuracy. 14. Recommendation: We recommend that the District implement a review process over monthly SNP claims to ensure the claim being submitted to ISBE matches the total of daily meal counts for the month. 15. Management's response: Management will review and implement procedures to ensure the claim forms are filled out correctly.
Finding 2024-003
1. FINDING NUMBER: 2024 - 003 2. THIS FINDING IS: New 3. Federal Program Name and Year: Special Education Cluster 4. Project No.: 4998-ID, 4620-00, 4998-PS, 4600-00 5. CFDA No.: 84.027, 84.173 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation): The District is required to document their review and approval process for quarterly expenditure reports. 9. Condition: Review and approval of quarterly expenditure reports were not documented and the same person preparing the reports is submitting them. 10. Questioned Costs: N/A 11. Context: No review process of the quarterly expenditure reports is currently in place. 12. Effect: The District's review and approval process is not in compliance. 13. Cause: The same person preparing the expenditure reports is submitting them; there is no documented second reviewer. 14. Recommendation: District should develop and implement procedures to have reports reviewed by a second person prior to submission. 15. Management's response: Management will implement review procedures of quarterly expenditure reports, which will be documented before submission.
Finding 2024-003
1. FINDING NUMBER: 2024 - 003 2. THIS FINDING IS: New 3. Federal Program Name and Year: Special Education Cluster 4. Project No.: 4998-ID, 4620-00, 4998-PS, 4600-00 5. CFDA No.: 84.027, 84.173 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation): The District is required to document their review and approval process for quarterly expenditure reports. 9. Condition: Review and approval of quarterly expenditure reports were not documented and the same person preparing the reports is submitting them. 10. Questioned Costs: N/A 11. Context: No review process of the quarterly expenditure reports is currently in place. 12. Effect: The District's review and approval process is not in compliance. 13. Cause: The same person preparing the expenditure reports is submitting them; there is no documented second reviewer. 14. Recommendation: District should develop and implement procedures to have reports reviewed by a second person prior to submission. 15. Management's response: Management will implement review procedures of quarterly expenditure reports, which will be documented before submission.
Finding 2024-003
1. FINDING NUMBER: 2024 - 003 2. THIS FINDING IS: New 3. Federal Program Name and Year: Special Education Cluster 4. Project No.: 4998-ID, 4620-00, 4998-PS, 4600-00 5. CFDA No.: 84.027, 84.173 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation): The District is required to document their review and approval process for quarterly expenditure reports. 9. Condition: Review and approval of quarterly expenditure reports were not documented and the same person preparing the reports is submitting them. 10. Questioned Costs: N/A 11. Context: No review process of the quarterly expenditure reports is currently in place. 12. Effect: The District's review and approval process is not in compliance. 13. Cause: The same person preparing the expenditure reports is submitting them; there is no documented second reviewer. 14. Recommendation: District should develop and implement procedures to have reports reviewed by a second person prior to submission. 15. Management's response: Management will implement review procedures of quarterly expenditure reports, which will be documented before submission.
Finding 2024-003
1. FINDING NUMBER: 2024 - 003 2. THIS FINDING IS: New 3. Federal Program Name and Year: Special Education Cluster 4. Project No.: 4998-ID, 4620-00, 4998-PS, 4600-00 5. CFDA No.: 84.027, 84.173 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation): The District is required to document their review and approval process for quarterly expenditure reports. 9. Condition: Review and approval of quarterly expenditure reports were not documented and the same person preparing the reports is submitting them. 10. Questioned Costs: N/A 11. Context: No review process of the quarterly expenditure reports is currently in place. 12. Effect: The District's review and approval process is not in compliance. 13. Cause: The same person preparing the expenditure reports is submitting them; there is no documented second reviewer. 14. Recommendation: District should develop and implement procedures to have reports reviewed by a second person prior to submission. 15. Management's response: Management will implement review procedures of quarterly expenditure reports, which will be documented before submission.
Finding 2024-004
1. FINDING NUMBER: 2024 - 004 2. THIS FINDING IS: Repeat from prior year Year originally reported? 2023 3. Federal Program Name and Year: Elementary and Secondary Emergency Relief Fund 4. Project No.: 4998-E2, 4998-E3, 4998-HL, 4998-EB 5. CFDA No.: 84.425 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation): Recipients are required to submit accurate data to the state outlining expenditures by specific categories and object codes. 9. Condition: Data submitted to the state showed some expenditures categorized differently from previously filed expenditure reports. 10. Questioned Costs: N/A 11. Context: Amounts reported were not reconciled to the expenditure reports causing amounts to be categorized incorrectly. 12. Effect: Data was not accurately submitted. 13. Cause: District procedures did not detect or prevent this error. 14. Recommendation: District should develop and implement procedures to reconcile amounts for annual reports to periodic expenditure reports. 15. Management's response: Management will implement procedures including reconciling amounts between underlying data, quarterly expenditure reports, and annual data collection reports.