Audit 40494

Prairie-Hills Elementary School District 144 07-016-1440-02 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2022 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2022 - 002 2. THIS FINDING IS: x New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: National School Lunch Program, School Breakfast Program 4. Project No.: 22-4210-00 & 22-4220-00 5. ASL 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) According to 7 CFR 225.15 "Sponsors shall maintain accurate records justifying all meals claimed and documenting that all Program funds were spent only on allowable Child Nutrition Program costs. Failure to maintain such records may be grounds for denial of reimbursement for meals served and/or administrative costs claimed during the period covered by the records in question." 9. Condition15 The District reported the wrong month of meal counts for March 2022. As a result, the March 2022 claim for meals served did not match the March 2022 meal counts retained by the District. The February 2022 meal counts were submitted once in February 2022 and then again for the March 2022 reporting period. 10. Questioned Costs16 No reportable questioned costs identified. 11. Context17 Based on testing performed, the error noted is an isolated instance. BT reviewed a sample of meal claims, and aside from the month of March 2022, noted no similar issues. Furthermore, the February and March 2022 reimbursement receipts were the exact same dollar amount indicating an obvious issue. There were no other receipts that were the exact same dollar amount that would be indicative of a more pervasive issue. 12. Effect The District could have claimed additional meal counts. The March 2022 meal counts exceeded February 2022 meal counts that were inaccurately reported on the March 2022 meal claims report. 13. Cause A lack of oversight and review resulted in the District erroneously using the February 2022 meal counts for their March 2022 meal claim. BT reviewed the March 2022 meal counts noting a discrepancy between what was recorded and kept on file to what was actually claimed. 14. Recommendation The District should implement a review/oversight process. 15. Management's response18 Prior to reports being transmitted, the District Project Coordinator (as a third set of eyes) will review the meal count report for each month. An additional review of the meal count before transmission will avoid incorrect meal counts being reported. 14 See footnote 11. 15 Include facts that support the deficiency identified on the audit finding (?200.516 (b)(3)). 16 Identify questioned costs as required by ?200.516 (a)(3 - 4). 17 See footnote 12. 18 To the extent practical, indicate when management does not agree with the finding, questioned cost, or both.

Prairie-Hills Elementary School District 144 07-016-1440-02 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2022 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2022 - 002 2. THIS FINDING IS: x New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: National School Lunch Program, School Breakfast Program 4. Project No.: 22-4210-00 & 22-4220-00 5. ASL 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) According to 7 CFR 225.15 "Sponsors shall maintain accurate records justifying all meals claimed and documenting that all Program funds were spent only on allowable Child Nutrition Program costs. Failure to maintain such records may be grounds for denial of reimbursement for meals served and/or administrative costs claimed during the period covered by the records in question." 9. Condition15 The District reported the wrong month of meal counts for March 2022. As a result, the March 2022 claim for meals served did not match the March 2022 meal counts retained by the District. The February 2022 meal counts were submitted once in February 2022 and then again for the March 2022 reporting period. 10. Questioned Costs16 No reportable questioned costs identified. 11. Context17 Based on testing performed, the error noted is an isolated instance. BT reviewed a sample of meal claims, and aside from the month of March 2022, noted no similar issues. Furthermore, the February and March 2022 reimbursement receipts were the exact same dollar amount indicating an obvious issue. There were no other receipts that were the exact same dollar amount that would be indicative of a more pervasive issue. 12. Effect The District could have claimed additional meal counts. The March 2022 meal counts exceeded February 2022 meal counts that were inaccurately reported on the March 2022 meal claims report. 13. Cause A lack of oversight and review resulted in the District erroneously using the February 2022 meal counts for their March 2022 meal claim. BT reviewed the March 2022 meal counts noting a discrepancy between what was recorded and kept on file to what was actually claimed. 14. Recommendation The District should implement a review/oversight process. 15. Management's response18 Prior to reports being transmitted, the District Project Coordinator (as a third set of eyes) will review the meal count report for each month. An additional review of the meal count before transmission will avoid incorrect meal counts being reported. 14 See footnote 11. 15 Include facts that support the deficiency identified on the audit finding (?200.516 (b)(3)). 16 Identify questioned costs as required by ?200.516 (a)(3 - 4). 17 See footnote 12. 18 To the extent practical, indicate when management does not agree with the finding, questioned cost, or both.

Prairie-Hills Elementary School District 144 07-016-1440-02 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2022 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2022 - 002 2. THIS FINDING IS: x New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: National School Lunch Program, School Breakfast Program 4. Project No.: 22-4210-00 & 22-4220-00 5. ASL 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) According to 7 CFR 225.15 "Sponsors shall maintain accurate records justifying all meals claimed and documenting that all Program funds were spent only on allowable Child Nutrition Program costs. Failure to maintain such records may be grounds for denial of reimbursement for meals served and/or administrative costs claimed during the period covered by the records in question." 9. Condition15 The District reported the wrong month of meal counts for March 2022. As a result, the March 2022 claim for meals served did not match the March 2022 meal counts retained by the District. The February 2022 meal counts were submitted once in February 2022 and then again for the March 2022 reporting period. 10. Questioned Costs16 No reportable questioned costs identified. 11. Context17 Based on testing performed, the error noted is an isolated instance. BT reviewed a sample of meal claims, and aside from the month of March 2022, noted no similar issues. Furthermore, the February and March 2022 reimbursement receipts were the exact same dollar amount indicating an obvious issue. There were no other receipts that were the exact same dollar amount that would be indicative of a more pervasive issue. 12. Effect The District could have claimed additional meal counts. The March 2022 meal counts exceeded February 2022 meal counts that were inaccurately reported on the March 2022 meal claims report. 13. Cause A lack of oversight and review resulted in the District erroneously using the February 2022 meal counts for their March 2022 meal claim. BT reviewed the March 2022 meal counts noting a discrepancy between what was recorded and kept on file to what was actually claimed. 14. Recommendation The District should implement a review/oversight process. 15. Management's response18 Prior to reports being transmitted, the District Project Coordinator (as a third set of eyes) will review the meal count report for each month. An additional review of the meal count before transmission will avoid incorrect meal counts being reported. 14 See footnote 11. 15 Include facts that support the deficiency identified on the audit finding (?200.516 (b)(3)). 16 Identify questioned costs as required by ?200.516 (a)(3 - 4). 17 See footnote 12. 18 To the extent practical, indicate when management does not agree with the finding, questioned cost, or both.

Prairie-Hills Elementary School District 144 07-016-1440-02 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2022 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2022 - 002 2. THIS FINDING IS: x New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: National School Lunch Program, School Breakfast Program 4. Project No.: 22-4210-00 & 22-4220-00 5. ASL 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) According to 7 CFR 225.15 "Sponsors shall maintain accurate records justifying all meals claimed and documenting that all Program funds were spent only on allowable Child Nutrition Program costs. Failure to maintain such records may be grounds for denial of reimbursement for meals served and/or administrative costs claimed during the period covered by the records in question." 9. Condition15 The District reported the wrong month of meal counts for March 2022. As a result, the March 2022 claim for meals served did not match the March 2022 meal counts retained by the District. The February 2022 meal counts were submitted once in February 2022 and then again for the March 2022 reporting period. 10. Questioned Costs16 No reportable questioned costs identified. 11. Context17 Based on testing performed, the error noted is an isolated instance. BT reviewed a sample of meal claims, and aside from the month of March 2022, noted no similar issues. Furthermore, the February and March 2022 reimbursement receipts were the exact same dollar amount indicating an obvious issue. There were no other receipts that were the exact same dollar amount that would be indicative of a more pervasive issue. 12. Effect The District could have claimed additional meal counts. The March 2022 meal counts exceeded February 2022 meal counts that were inaccurately reported on the March 2022 meal claims report. 13. Cause A lack of oversight and review resulted in the District erroneously using the February 2022 meal counts for their March 2022 meal claim. BT reviewed the March 2022 meal counts noting a discrepancy between what was recorded and kept on file to what was actually claimed. 14. Recommendation The District should implement a review/oversight process. 15. Management's response18 Prior to reports being transmitted, the District Project Coordinator (as a third set of eyes) will review the meal count report for each month. An additional review of the meal count before transmission will avoid incorrect meal counts being reported. 14 See footnote 11. 15 Include facts that support the deficiency identified on the audit finding (?200.516 (b)(3)). 16 Identify questioned costs as required by ?200.516 (a)(3 - 4). 17 See footnote 12. 18 To the extent practical, indicate when management does not agree with the finding, questioned cost, or both.