Audit 385261

FEDERAL PROGRAM NAME: Child Nutrition Cluster 2024/2025. PROJECT NO.: 4210, 4220. AL NO.: 10.553/10.555. PASS THROUGH: Illinois State Board of Education. FEDERAL AGENCY: United States Department of Agriculture. CRITERIA: Per the compliance supplement, the District must submit “monthly claims form reimbursement for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim. Each month’s claim for reimbursement and all data used in the claims review process must be maintained justifying all meals claimed.” Internal controls should be in place to provide reasonable assurance that the number of meals claimed for reimbursement agree to the actual number of meals served and are properly documented and retained. CONDITION: The District has inadequate controls over reviewing and approving child nutrition monthly "claims summary" forms. QUESTIONED COSTS: None. CONTEXT: 'The "claims summary" forms were tested for the period June 2024 - May 2025. The number of meals served per the "claims summary" forms were traced to the manual "Meal Count Edit Form" reports documenting the number of actual meals served. Of the monthly reports tested, 2 of the 11 "claims summary" forms did not agree to the actual number of meals served per District records. The November 2024 report was understated by 70 meals and the January 2025 report was understated by 116 meals. EFFECT: The number of meals reported for reimbursement may be misstated and result in over/under funding to the District. CAUSE: The "claims summary" form is prepared and submitted by one employee and is not reviewed and approved for accuracy prior to its submission. RECOMMENDATION: The administrative assistant should prepare the “claims summary” forms by obtaining the number of meals served directly from the "Meal Count Edit Form" reports. The Treasurer or Superintendent should also review the "claims summary" forms and supporting documentation for accuracy prior to the electronic submissions. Corresponding documents should be manually signed and dated to indicate approval. MANAGEMENT'S RESPONSE: The District intends to implement the recommended controls in FY 2026.