Audit 378869

FINDING NUMBER: 2025 - 001 2. THIS FINDING IS: New 3. Federal Program Name and Year: Child Nutrition Cluster (2025) 4. Project No.: 4299, 4210 & 4220 5. AL No.: 10.555 6. Passed Through: Illinois State Board of Education 7. Federal Agency: US Department of Agriculture 8. Criteria or specific requirement: Management is responsible for ensuring applications are properly completed and that the status determined correctly in accordance with U.S. Department of Agriculture guidelines. 9. Condition: During the course of the audit, various applications were found to be improperly completed and/or the status was improperly determined. There was also an audit conducted by the State in the current year which found the same conditions to be true. 10. Questioned Costs: Not able to be calculated. 11. Context: Testing performed on a selection of 40 applications, in which 5 were found to be incorrectly completed or status determined was incorrect. 12. Effect: Reporting to the State for Free & Reduced Lunch Program lunches served was incorrect during the current fiscal year, which likely resulted in incorrect amounts being reimbursed. 13. Cause: The District's control policies and procedures did not detect or prevent the incorrect completed applications or status determined was incorrect. 14. Recommendation: The District should evaluate controls over the Free & Reduced approval process and verify the applications are being properly completed and approved. 15. Management's Response: The District has received guidance from the State, as an audit was performed by them. The staff involved in approving applications has gone through additional training and a checklist was developed to follow and verify accuracy.

FINDING NUMBER: 2025 - 002 2. THIS FINDING IS: New 3. Federal Program Name and Year: Title I - Low Income (2025) 4. Project No.: 4300 5. AL No.: 84.010 6. Passed Through: Illinois State Board of Education 7. Federal Agency: US Department of Education 8. Criteria or specific requirement: The District is required to have documentation of personnel expense (formerly Time and Effort). 9. Condition: It was noted that the District did not complete the documentation of personnel expenses. 10. Questioned Costs: None. 11. Context: There was nothing to review for documentation of personnel expenses. 12. Effect: The District is not in compliance with the requirement to have documentation of personnel expenses. 13. Cause: The District did not complete the documentation of personnel expenses. 14. Recommendation: We recommend the District review procedures to make sure that the documentation of personnel expenses is completed. 15. Management's Response: Management will implement procedures to ensure that the documentation of personnel expenses is completed.

FINDING NUMBER: 2025 - 003 2. THIS FINDING IS: New 3. Federal Program Name and Year: Title I - Low Income (2025) 4. Project No.: 4300 5. AL No.: 84.010 6. Passed Through: Illinois State Board of Education 7. Federal Agency: US Department of Education 8. Criteria or specific requirement: District is required to hold consultation with private schools where students that live within the district boundaries attend. 9. Condition: It was noted that the District did not hold consultation with private schools where students that live within the district boundaries attend. Even though there are no private high schools in the district boundaries, the District should make an effort to determine if there are any students attending a private school outside of the district boundaries. This process should be documented so it can be reviewed during future audits. 10. Questioned Costs: None. 11. Context: There was nothing to review for consultation with private schools. 12. Effect: The District is not in compliance with the requirement to have consulation with private schools, if any. In addition documenting the process if no students are identified, is required as well. 13. Cause: The District did not complete the consultation with private schools. 14. Recommendation: We recommend the District review procedures to make sure that the consultation with private schools (if any) and required documentation is completed. 15. Management's Response: Management will implement procedures to ensure that the consultation with private schools, if any and required documentation is completed.