Audit 353840

FY End
2024-06-30
Total Expended
$13.93M
Findings
16
Programs
11
Year: 2024 Accepted: 2025-04-16

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
555223 2024-004 Significant Deficiency - ABL
555224 2024-004 Significant Deficiency - ABL
555225 2024-004 Significant Deficiency - ABL
555226 2024-004 Significant Deficiency - ABL
555227 2024-004 Significant Deficiency - ABL
555228 2024-004 Significant Deficiency - ABL
555229 2024-004 Significant Deficiency - ABL
555230 2024-004 Significant Deficiency - ABL
1131665 2024-004 Significant Deficiency - ABL
1131666 2024-004 Significant Deficiency - ABL
1131667 2024-004 Significant Deficiency - ABL
1131668 2024-004 Significant Deficiency - ABL
1131669 2024-004 Significant Deficiency - ABL
1131670 2024-004 Significant Deficiency - ABL
1131671 2024-004 Significant Deficiency - ABL
1131672 2024-004 Significant Deficiency - ABL

Contacts

Name Title Type
KDPRY9N9KEH4 Joe Barker Auditee
7085411100 David Jelonek 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 Chicago Heights School District 170 and is presented on the 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 minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Chicago Heights School District 170 and is presented on the 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 Chicago Heights School District 170 and is presented on the 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 minimis cost rate. The auditee did not elect to use 10% de minimis cost rate.
Title: Subrecipients Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Chicago Heights School District 170 and is presented on the 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 minimis cost rate. The Chicago Heights School District 170 did not provide federal awards to subrecipients.
Title: Non-Cash Assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Chicago Heights School District 170 and is presented on the 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 minimis cost rate. The following amounts were expended in the form of non-cash assistance by Chicago Heights School District 170 and are included in the Schedule of Expenditures of Federal Awards: Non-Cash Commodities (CFDA 10.555) - $37,631 and Other Non-Cash Assistance - Dept. of Defense Fruits & Vegetables - $54,899.
Title: Other Information Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Chicago Heights School District 170 and is presented on the 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 minimis cost rate. No insurance coverage was paid with Federal funds during the fiscal year.

Finding Details

Criteria or specific requirement (including statutory, regulatory, or other citation) Compliance Requirements: A., B., L. Internal Controls over Allowability of Activities and Costs as well as Reporting are achieved when there is evidence of an independent review, such as initials or a signature, of daily meal count sheets by supervisory personnel at individual schools. Condition - Out of 88 daily meal counts reviewed, 16 (18%) did not feature an approving signature or initials by supervisory personnel. Addtionally, 6 (7%) of the 88 daily meal counts reviewed did not match the amount of claims submitted for reimbursement. In total, a net amount of 15 less meals were requested for reimbursement than what was reported on the daily meal counts. Questioned Costs - N/A. Context - Daily meal count documentation should be signed by a supervisory level employee outside of the data entry process to ensure accuracy and reasonableness of the amounts being reported for grant reimbursements. Effect - Potential errors in reporting to funding agencies may not be caught leading to potential improper or inaccurate reimbursements to the District. Cause - Failure to implement a control structure with appropriate significations of approval/review of daily count sheet documentation prior to requesting reimbursement for meals served as well as assurances that such amounts requested are accurate. Recommendation - The District should institute a control structure where daily count documents are reviewed by supervisory personnel not involved with data entry of the claims. Signification of such a review should be documented through a signature or initials. Additionally, the control structure should add steps to ensure that all documentation used to request reimbursement has been accurately entered by reconciling the amount requested to the amount documented. Management's response - The District recognizes the importance of supervisor review in ensuring the accuracy of meal count documentation and reimbursement claims. To address this, the District will implement a standardized review process across all schools, requiring supervisory personnel to sign or initial daily meal count sheets. In addition, we will institute a reconciliation step to verify that reported counts align with reimbursement claims. Training will be provided to ensure compliance with these procedures.
Criteria or specific requirement (including statutory, regulatory, or other citation) Compliance Requirements: A., B., L. Internal Controls over Allowability of Activities and Costs as well as Reporting are achieved when there is evidence of an independent review, such as initials or a signature, of daily meal count sheets by supervisory personnel at individual schools. Condition - Out of 88 daily meal counts reviewed, 16 (18%) did not feature an approving signature or initials by supervisory personnel. Addtionally, 6 (7%) of the 88 daily meal counts reviewed did not match the amount of claims submitted for reimbursement. In total, a net amount of 15 less meals were requested for reimbursement than what was reported on the daily meal counts. Questioned Costs - N/A. Context - Daily meal count documentation should be signed by a supervisory level employee outside of the data entry process to ensure accuracy and reasonableness of the amounts being reported for grant reimbursements. Effect - Potential errors in reporting to funding agencies may not be caught leading to potential improper or inaccurate reimbursements to the District. Cause - Failure to implement a control structure with appropriate significations of approval/review of daily count sheet documentation prior to requesting reimbursement for meals served as well as assurances that such amounts requested are accurate. Recommendation - The District should institute a control structure where daily count documents are reviewed by supervisory personnel not involved with data entry of the claims. Signification of such a review should be documented through a signature or initials. Additionally, the control structure should add steps to ensure that all documentation used to request reimbursement has been accurately entered by reconciling the amount requested to the amount documented. Management's response - The District recognizes the importance of supervisor review in ensuring the accuracy of meal count documentation and reimbursement claims. To address this, the District will implement a standardized review process across all schools, requiring supervisory personnel to sign or initial daily meal count sheets. In addition, we will institute a reconciliation step to verify that reported counts align with reimbursement claims. Training will be provided to ensure compliance with these procedures.
Criteria or specific requirement (including statutory, regulatory, or other citation) Compliance Requirements: A., B., L. Internal Controls over Allowability of Activities and Costs as well as Reporting are achieved when there is evidence of an independent review, such as initials or a signature, of daily meal count sheets by supervisory personnel at individual schools. Condition - Out of 88 daily meal counts reviewed, 16 (18%) did not feature an approving signature or initials by supervisory personnel. Addtionally, 6 (7%) of the 88 daily meal counts reviewed did not match the amount of claims submitted for reimbursement. In total, a net amount of 15 less meals were requested for reimbursement than what was reported on the daily meal counts. Questioned Costs - N/A. Context - Daily meal count documentation should be signed by a supervisory level employee outside of the data entry process to ensure accuracy and reasonableness of the amounts being reported for grant reimbursements. Effect - Potential errors in reporting to funding agencies may not be caught leading to potential improper or inaccurate reimbursements to the District. Cause - Failure to implement a control structure with appropriate significations of approval/review of daily count sheet documentation prior to requesting reimbursement for meals served as well as assurances that such amounts requested are accurate. Recommendation - The District should institute a control structure where daily count documents are reviewed by supervisory personnel not involved with data entry of the claims. Signification of such a review should be documented through a signature or initials. Additionally, the control structure should add steps to ensure that all documentation used to request reimbursement has been accurately entered by reconciling the amount requested to the amount documented. Management's response - The District recognizes the importance of supervisor review in ensuring the accuracy of meal count documentation and reimbursement claims. To address this, the District will implement a standardized review process across all schools, requiring supervisory personnel to sign or initial daily meal count sheets. In addition, we will institute a reconciliation step to verify that reported counts align with reimbursement claims. Training will be provided to ensure compliance with these procedures.
Criteria or specific requirement (including statutory, regulatory, or other citation) Compliance Requirements: A., B., L. Internal Controls over Allowability of Activities and Costs as well as Reporting are achieved when there is evidence of an independent review, such as initials or a signature, of daily meal count sheets by supervisory personnel at individual schools. Condition - Out of 88 daily meal counts reviewed, 16 (18%) did not feature an approving signature or initials by supervisory personnel. Addtionally, 6 (7%) of the 88 daily meal counts reviewed did not match the amount of claims submitted for reimbursement. In total, a net amount of 15 less meals were requested for reimbursement than what was reported on the daily meal counts. Questioned Costs - N/A. Context - Daily meal count documentation should be signed by a supervisory level employee outside of the data entry process to ensure accuracy and reasonableness of the amounts being reported for grant reimbursements. Effect - Potential errors in reporting to funding agencies may not be caught leading to potential improper or inaccurate reimbursements to the District. Cause - Failure to implement a control structure with appropriate significations of approval/review of daily count sheet documentation prior to requesting reimbursement for meals served as well as assurances that such amounts requested are accurate. Recommendation - The District should institute a control structure where daily count documents are reviewed by supervisory personnel not involved with data entry of the claims. Signification of such a review should be documented through a signature or initials. Additionally, the control structure should add steps to ensure that all documentation used to request reimbursement has been accurately entered by reconciling the amount requested to the amount documented. Management's response - The District recognizes the importance of supervisor review in ensuring the accuracy of meal count documentation and reimbursement claims. To address this, the District will implement a standardized review process across all schools, requiring supervisory personnel to sign or initial daily meal count sheets. In addition, we will institute a reconciliation step to verify that reported counts align with reimbursement claims. Training will be provided to ensure compliance with these procedures.
Criteria or specific requirement (including statutory, regulatory, or other citation) Compliance Requirements: A., B., L. Internal Controls over Allowability of Activities and Costs as well as Reporting are achieved when there is evidence of an independent review, such as initials or a signature, of daily meal count sheets by supervisory personnel at individual schools. Condition - Out of 88 daily meal counts reviewed, 16 (18%) did not feature an approving signature or initials by supervisory personnel. Addtionally, 6 (7%) of the 88 daily meal counts reviewed did not match the amount of claims submitted for reimbursement. In total, a net amount of 15 less meals were requested for reimbursement than what was reported on the daily meal counts. Questioned Costs - N/A. Context - Daily meal count documentation should be signed by a supervisory level employee outside of the data entry process to ensure accuracy and reasonableness of the amounts being reported for grant reimbursements. Effect - Potential errors in reporting to funding agencies may not be caught leading to potential improper or inaccurate reimbursements to the District. Cause - Failure to implement a control structure with appropriate significations of approval/review of daily count sheet documentation prior to requesting reimbursement for meals served as well as assurances that such amounts requested are accurate. Recommendation - The District should institute a control structure where daily count documents are reviewed by supervisory personnel not involved with data entry of the claims. Signification of such a review should be documented through a signature or initials. Additionally, the control structure should add steps to ensure that all documentation used to request reimbursement has been accurately entered by reconciling the amount requested to the amount documented. Management's response - The District recognizes the importance of supervisor review in ensuring the accuracy of meal count documentation and reimbursement claims. To address this, the District will implement a standardized review process across all schools, requiring supervisory personnel to sign or initial daily meal count sheets. In addition, we will institute a reconciliation step to verify that reported counts align with reimbursement claims. Training will be provided to ensure compliance with these procedures.
Criteria or specific requirement (including statutory, regulatory, or other citation) Compliance Requirements: A., B., L. Internal Controls over Allowability of Activities and Costs as well as Reporting are achieved when there is evidence of an independent review, such as initials or a signature, of daily meal count sheets by supervisory personnel at individual schools. Condition - Out of 88 daily meal counts reviewed, 16 (18%) did not feature an approving signature or initials by supervisory personnel. Addtionally, 6 (7%) of the 88 daily meal counts reviewed did not match the amount of claims submitted for reimbursement. In total, a net amount of 15 less meals were requested for reimbursement than what was reported on the daily meal counts. Questioned Costs - N/A. Context - Daily meal count documentation should be signed by a supervisory level employee outside of the data entry process to ensure accuracy and reasonableness of the amounts being reported for grant reimbursements. Effect - Potential errors in reporting to funding agencies may not be caught leading to potential improper or inaccurate reimbursements to the District. Cause - Failure to implement a control structure with appropriate significations of approval/review of daily count sheet documentation prior to requesting reimbursement for meals served as well as assurances that such amounts requested are accurate. Recommendation - The District should institute a control structure where daily count documents are reviewed by supervisory personnel not involved with data entry of the claims. Signification of such a review should be documented through a signature or initials. Additionally, the control structure should add steps to ensure that all documentation used to request reimbursement has been accurately entered by reconciling the amount requested to the amount documented. Management's response - The District recognizes the importance of supervisor review in ensuring the accuracy of meal count documentation and reimbursement claims. To address this, the District will implement a standardized review process across all schools, requiring supervisory personnel to sign or initial daily meal count sheets. In addition, we will institute a reconciliation step to verify that reported counts align with reimbursement claims. Training will be provided to ensure compliance with these procedures.
Criteria or specific requirement (including statutory, regulatory, or other citation) Compliance Requirements: A., B., L. Internal Controls over Allowability of Activities and Costs as well as Reporting are achieved when there is evidence of an independent review, such as initials or a signature, of daily meal count sheets by supervisory personnel at individual schools. Condition - Out of 88 daily meal counts reviewed, 16 (18%) did not feature an approving signature or initials by supervisory personnel. Addtionally, 6 (7%) of the 88 daily meal counts reviewed did not match the amount of claims submitted for reimbursement. In total, a net amount of 15 less meals were requested for reimbursement than what was reported on the daily meal counts. Questioned Costs - N/A. Context - Daily meal count documentation should be signed by a supervisory level employee outside of the data entry process to ensure accuracy and reasonableness of the amounts being reported for grant reimbursements. Effect - Potential errors in reporting to funding agencies may not be caught leading to potential improper or inaccurate reimbursements to the District. Cause - Failure to implement a control structure with appropriate significations of approval/review of daily count sheet documentation prior to requesting reimbursement for meals served as well as assurances that such amounts requested are accurate. Recommendation - The District should institute a control structure where daily count documents are reviewed by supervisory personnel not involved with data entry of the claims. Signification of such a review should be documented through a signature or initials. Additionally, the control structure should add steps to ensure that all documentation used to request reimbursement has been accurately entered by reconciling the amount requested to the amount documented. Management's response - The District recognizes the importance of supervisor review in ensuring the accuracy of meal count documentation and reimbursement claims. To address this, the District will implement a standardized review process across all schools, requiring supervisory personnel to sign or initial daily meal count sheets. In addition, we will institute a reconciliation step to verify that reported counts align with reimbursement claims. Training will be provided to ensure compliance with these procedures.
Criteria or specific requirement (including statutory, regulatory, or other citation) Compliance Requirements: A., B., L. Internal Controls over Allowability of Activities and Costs as well as Reporting are achieved when there is evidence of an independent review, such as initials or a signature, of daily meal count sheets by supervisory personnel at individual schools. Condition - Out of 88 daily meal counts reviewed, 16 (18%) did not feature an approving signature or initials by supervisory personnel. Addtionally, 6 (7%) of the 88 daily meal counts reviewed did not match the amount of claims submitted for reimbursement. In total, a net amount of 15 less meals were requested for reimbursement than what was reported on the daily meal counts. Questioned Costs - N/A. Context - Daily meal count documentation should be signed by a supervisory level employee outside of the data entry process to ensure accuracy and reasonableness of the amounts being reported for grant reimbursements. Effect - Potential errors in reporting to funding agencies may not be caught leading to potential improper or inaccurate reimbursements to the District. Cause - Failure to implement a control structure with appropriate significations of approval/review of daily count sheet documentation prior to requesting reimbursement for meals served as well as assurances that such amounts requested are accurate. Recommendation - The District should institute a control structure where daily count documents are reviewed by supervisory personnel not involved with data entry of the claims. Signification of such a review should be documented through a signature or initials. Additionally, the control structure should add steps to ensure that all documentation used to request reimbursement has been accurately entered by reconciling the amount requested to the amount documented. Management's response - The District recognizes the importance of supervisor review in ensuring the accuracy of meal count documentation and reimbursement claims. To address this, the District will implement a standardized review process across all schools, requiring supervisory personnel to sign or initial daily meal count sheets. In addition, we will institute a reconciliation step to verify that reported counts align with reimbursement claims. Training will be provided to ensure compliance with these procedures.
Criteria or specific requirement (including statutory, regulatory, or other citation) Compliance Requirements: A., B., L. Internal Controls over Allowability of Activities and Costs as well as Reporting are achieved when there is evidence of an independent review, such as initials or a signature, of daily meal count sheets by supervisory personnel at individual schools. Condition - Out of 88 daily meal counts reviewed, 16 (18%) did not feature an approving signature or initials by supervisory personnel. Addtionally, 6 (7%) of the 88 daily meal counts reviewed did not match the amount of claims submitted for reimbursement. In total, a net amount of 15 less meals were requested for reimbursement than what was reported on the daily meal counts. Questioned Costs - N/A. Context - Daily meal count documentation should be signed by a supervisory level employee outside of the data entry process to ensure accuracy and reasonableness of the amounts being reported for grant reimbursements. Effect - Potential errors in reporting to funding agencies may not be caught leading to potential improper or inaccurate reimbursements to the District. Cause - Failure to implement a control structure with appropriate significations of approval/review of daily count sheet documentation prior to requesting reimbursement for meals served as well as assurances that such amounts requested are accurate. Recommendation - The District should institute a control structure where daily count documents are reviewed by supervisory personnel not involved with data entry of the claims. Signification of such a review should be documented through a signature or initials. Additionally, the control structure should add steps to ensure that all documentation used to request reimbursement has been accurately entered by reconciling the amount requested to the amount documented. Management's response - The District recognizes the importance of supervisor review in ensuring the accuracy of meal count documentation and reimbursement claims. To address this, the District will implement a standardized review process across all schools, requiring supervisory personnel to sign or initial daily meal count sheets. In addition, we will institute a reconciliation step to verify that reported counts align with reimbursement claims. Training will be provided to ensure compliance with these procedures.
Criteria or specific requirement (including statutory, regulatory, or other citation) Compliance Requirements: A., B., L. Internal Controls over Allowability of Activities and Costs as well as Reporting are achieved when there is evidence of an independent review, such as initials or a signature, of daily meal count sheets by supervisory personnel at individual schools. Condition - Out of 88 daily meal counts reviewed, 16 (18%) did not feature an approving signature or initials by supervisory personnel. Addtionally, 6 (7%) of the 88 daily meal counts reviewed did not match the amount of claims submitted for reimbursement. In total, a net amount of 15 less meals were requested for reimbursement than what was reported on the daily meal counts. Questioned Costs - N/A. Context - Daily meal count documentation should be signed by a supervisory level employee outside of the data entry process to ensure accuracy and reasonableness of the amounts being reported for grant reimbursements. Effect - Potential errors in reporting to funding agencies may not be caught leading to potential improper or inaccurate reimbursements to the District. Cause - Failure to implement a control structure with appropriate significations of approval/review of daily count sheet documentation prior to requesting reimbursement for meals served as well as assurances that such amounts requested are accurate. Recommendation - The District should institute a control structure where daily count documents are reviewed by supervisory personnel not involved with data entry of the claims. Signification of such a review should be documented through a signature or initials. Additionally, the control structure should add steps to ensure that all documentation used to request reimbursement has been accurately entered by reconciling the amount requested to the amount documented. Management's response - The District recognizes the importance of supervisor review in ensuring the accuracy of meal count documentation and reimbursement claims. To address this, the District will implement a standardized review process across all schools, requiring supervisory personnel to sign or initial daily meal count sheets. In addition, we will institute a reconciliation step to verify that reported counts align with reimbursement claims. Training will be provided to ensure compliance with these procedures.
Criteria or specific requirement (including statutory, regulatory, or other citation) Compliance Requirements: A., B., L. Internal Controls over Allowability of Activities and Costs as well as Reporting are achieved when there is evidence of an independent review, such as initials or a signature, of daily meal count sheets by supervisory personnel at individual schools. Condition - Out of 88 daily meal counts reviewed, 16 (18%) did not feature an approving signature or initials by supervisory personnel. Addtionally, 6 (7%) of the 88 daily meal counts reviewed did not match the amount of claims submitted for reimbursement. In total, a net amount of 15 less meals were requested for reimbursement than what was reported on the daily meal counts. Questioned Costs - N/A. Context - Daily meal count documentation should be signed by a supervisory level employee outside of the data entry process to ensure accuracy and reasonableness of the amounts being reported for grant reimbursements. Effect - Potential errors in reporting to funding agencies may not be caught leading to potential improper or inaccurate reimbursements to the District. Cause - Failure to implement a control structure with appropriate significations of approval/review of daily count sheet documentation prior to requesting reimbursement for meals served as well as assurances that such amounts requested are accurate. Recommendation - The District should institute a control structure where daily count documents are reviewed by supervisory personnel not involved with data entry of the claims. Signification of such a review should be documented through a signature or initials. Additionally, the control structure should add steps to ensure that all documentation used to request reimbursement has been accurately entered by reconciling the amount requested to the amount documented. Management's response - The District recognizes the importance of supervisor review in ensuring the accuracy of meal count documentation and reimbursement claims. To address this, the District will implement a standardized review process across all schools, requiring supervisory personnel to sign or initial daily meal count sheets. In addition, we will institute a reconciliation step to verify that reported counts align with reimbursement claims. Training will be provided to ensure compliance with these procedures.
Criteria or specific requirement (including statutory, regulatory, or other citation) Compliance Requirements: A., B., L. Internal Controls over Allowability of Activities and Costs as well as Reporting are achieved when there is evidence of an independent review, such as initials or a signature, of daily meal count sheets by supervisory personnel at individual schools. Condition - Out of 88 daily meal counts reviewed, 16 (18%) did not feature an approving signature or initials by supervisory personnel. Addtionally, 6 (7%) of the 88 daily meal counts reviewed did not match the amount of claims submitted for reimbursement. In total, a net amount of 15 less meals were requested for reimbursement than what was reported on the daily meal counts. Questioned Costs - N/A. Context - Daily meal count documentation should be signed by a supervisory level employee outside of the data entry process to ensure accuracy and reasonableness of the amounts being reported for grant reimbursements. Effect - Potential errors in reporting to funding agencies may not be caught leading to potential improper or inaccurate reimbursements to the District. Cause - Failure to implement a control structure with appropriate significations of approval/review of daily count sheet documentation prior to requesting reimbursement for meals served as well as assurances that such amounts requested are accurate. Recommendation - The District should institute a control structure where daily count documents are reviewed by supervisory personnel not involved with data entry of the claims. Signification of such a review should be documented through a signature or initials. Additionally, the control structure should add steps to ensure that all documentation used to request reimbursement has been accurately entered by reconciling the amount requested to the amount documented. Management's response - The District recognizes the importance of supervisor review in ensuring the accuracy of meal count documentation and reimbursement claims. To address this, the District will implement a standardized review process across all schools, requiring supervisory personnel to sign or initial daily meal count sheets. In addition, we will institute a reconciliation step to verify that reported counts align with reimbursement claims. Training will be provided to ensure compliance with these procedures.
Criteria or specific requirement (including statutory, regulatory, or other citation) Compliance Requirements: A., B., L. Internal Controls over Allowability of Activities and Costs as well as Reporting are achieved when there is evidence of an independent review, such as initials or a signature, of daily meal count sheets by supervisory personnel at individual schools. Condition - Out of 88 daily meal counts reviewed, 16 (18%) did not feature an approving signature or initials by supervisory personnel. Addtionally, 6 (7%) of the 88 daily meal counts reviewed did not match the amount of claims submitted for reimbursement. In total, a net amount of 15 less meals were requested for reimbursement than what was reported on the daily meal counts. Questioned Costs - N/A. Context - Daily meal count documentation should be signed by a supervisory level employee outside of the data entry process to ensure accuracy and reasonableness of the amounts being reported for grant reimbursements. Effect - Potential errors in reporting to funding agencies may not be caught leading to potential improper or inaccurate reimbursements to the District. Cause - Failure to implement a control structure with appropriate significations of approval/review of daily count sheet documentation prior to requesting reimbursement for meals served as well as assurances that such amounts requested are accurate. Recommendation - The District should institute a control structure where daily count documents are reviewed by supervisory personnel not involved with data entry of the claims. Signification of such a review should be documented through a signature or initials. Additionally, the control structure should add steps to ensure that all documentation used to request reimbursement has been accurately entered by reconciling the amount requested to the amount documented. Management's response - The District recognizes the importance of supervisor review in ensuring the accuracy of meal count documentation and reimbursement claims. To address this, the District will implement a standardized review process across all schools, requiring supervisory personnel to sign or initial daily meal count sheets. In addition, we will institute a reconciliation step to verify that reported counts align with reimbursement claims. Training will be provided to ensure compliance with these procedures.
Criteria or specific requirement (including statutory, regulatory, or other citation) Compliance Requirements: A., B., L. Internal Controls over Allowability of Activities and Costs as well as Reporting are achieved when there is evidence of an independent review, such as initials or a signature, of daily meal count sheets by supervisory personnel at individual schools. Condition - Out of 88 daily meal counts reviewed, 16 (18%) did not feature an approving signature or initials by supervisory personnel. Addtionally, 6 (7%) of the 88 daily meal counts reviewed did not match the amount of claims submitted for reimbursement. In total, a net amount of 15 less meals were requested for reimbursement than what was reported on the daily meal counts. Questioned Costs - N/A. Context - Daily meal count documentation should be signed by a supervisory level employee outside of the data entry process to ensure accuracy and reasonableness of the amounts being reported for grant reimbursements. Effect - Potential errors in reporting to funding agencies may not be caught leading to potential improper or inaccurate reimbursements to the District. Cause - Failure to implement a control structure with appropriate significations of approval/review of daily count sheet documentation prior to requesting reimbursement for meals served as well as assurances that such amounts requested are accurate. Recommendation - The District should institute a control structure where daily count documents are reviewed by supervisory personnel not involved with data entry of the claims. Signification of such a review should be documented through a signature or initials. Additionally, the control structure should add steps to ensure that all documentation used to request reimbursement has been accurately entered by reconciling the amount requested to the amount documented. Management's response - The District recognizes the importance of supervisor review in ensuring the accuracy of meal count documentation and reimbursement claims. To address this, the District will implement a standardized review process across all schools, requiring supervisory personnel to sign or initial daily meal count sheets. In addition, we will institute a reconciliation step to verify that reported counts align with reimbursement claims. Training will be provided to ensure compliance with these procedures.
Criteria or specific requirement (including statutory, regulatory, or other citation) Compliance Requirements: A., B., L. Internal Controls over Allowability of Activities and Costs as well as Reporting are achieved when there is evidence of an independent review, such as initials or a signature, of daily meal count sheets by supervisory personnel at individual schools. Condition - Out of 88 daily meal counts reviewed, 16 (18%) did not feature an approving signature or initials by supervisory personnel. Addtionally, 6 (7%) of the 88 daily meal counts reviewed did not match the amount of claims submitted for reimbursement. In total, a net amount of 15 less meals were requested for reimbursement than what was reported on the daily meal counts. Questioned Costs - N/A. Context - Daily meal count documentation should be signed by a supervisory level employee outside of the data entry process to ensure accuracy and reasonableness of the amounts being reported for grant reimbursements. Effect - Potential errors in reporting to funding agencies may not be caught leading to potential improper or inaccurate reimbursements to the District. Cause - Failure to implement a control structure with appropriate significations of approval/review of daily count sheet documentation prior to requesting reimbursement for meals served as well as assurances that such amounts requested are accurate. Recommendation - The District should institute a control structure where daily count documents are reviewed by supervisory personnel not involved with data entry of the claims. Signification of such a review should be documented through a signature or initials. Additionally, the control structure should add steps to ensure that all documentation used to request reimbursement has been accurately entered by reconciling the amount requested to the amount documented. Management's response - The District recognizes the importance of supervisor review in ensuring the accuracy of meal count documentation and reimbursement claims. To address this, the District will implement a standardized review process across all schools, requiring supervisory personnel to sign or initial daily meal count sheets. In addition, we will institute a reconciliation step to verify that reported counts align with reimbursement claims. Training will be provided to ensure compliance with these procedures.
Criteria or specific requirement (including statutory, regulatory, or other citation) Compliance Requirements: A., B., L. Internal Controls over Allowability of Activities and Costs as well as Reporting are achieved when there is evidence of an independent review, such as initials or a signature, of daily meal count sheets by supervisory personnel at individual schools. Condition - Out of 88 daily meal counts reviewed, 16 (18%) did not feature an approving signature or initials by supervisory personnel. Addtionally, 6 (7%) of the 88 daily meal counts reviewed did not match the amount of claims submitted for reimbursement. In total, a net amount of 15 less meals were requested for reimbursement than what was reported on the daily meal counts. Questioned Costs - N/A. Context - Daily meal count documentation should be signed by a supervisory level employee outside of the data entry process to ensure accuracy and reasonableness of the amounts being reported for grant reimbursements. Effect - Potential errors in reporting to funding agencies may not be caught leading to potential improper or inaccurate reimbursements to the District. Cause - Failure to implement a control structure with appropriate significations of approval/review of daily count sheet documentation prior to requesting reimbursement for meals served as well as assurances that such amounts requested are accurate. Recommendation - The District should institute a control structure where daily count documents are reviewed by supervisory personnel not involved with data entry of the claims. Signification of such a review should be documented through a signature or initials. Additionally, the control structure should add steps to ensure that all documentation used to request reimbursement has been accurately entered by reconciling the amount requested to the amount documented. Management's response - The District recognizes the importance of supervisor review in ensuring the accuracy of meal count documentation and reimbursement claims. To address this, the District will implement a standardized review process across all schools, requiring supervisory personnel to sign or initial daily meal count sheets. In addition, we will institute a reconciliation step to verify that reported counts align with reimbursement claims. Training will be provided to ensure compliance with these procedures.