Audit 390260

VANDALIA CUSD #203 03-026-2030-26 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2025 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2025 - 005 2. THIS FINDING IS: New X Repeat from Prior year? Year originally reported? 2024 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 24-4210-SC, 24-4210-00, 24-4220-00, 24-4215-00, 25-4210-00, 25-4220-00, 25-4215-00 5. AL No.: 10.555, 10.553, 10.556 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is responsible for the design and implementation of internal controls over federal programs in order to prevent or detect and correct misstatements in the financial statement as well as ensure program compliance. 9. Condition One employee's payroll disbursement made under the Child Nutrition Cluster was improperly calculated. 10. Questioned Costs None. 11. Context Exceptions were noted in one of the forty items tested. 12. Effect Unallowable/unapproved expenditures could be charged to the grant. 13. Cause Lack of oversight over the program. 14. Recommendation The District should take steps to ensure its internal control procedures are being followed at all times. 15. Management's response Management agrees with the finding.