Audit 43931

FY End
2022-06-30
Total Expended
$974,048
Findings
8
Programs
9
Year: 2022 Accepted: 2023-02-23

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
52302 2022-001 Material Weakness - L
52303 2022-001 Material Weakness - L
52304 2022-001 Material Weakness - L
52305 2022-001 Material Weakness - L
628744 2022-001 Material Weakness - L
628745 2022-001 Material Weakness - L
628746 2022-001 Material Weakness - L
628747 2022-001 Material Weakness - L

Programs

Contacts

Name Title Type
V275LYT96L39 Dave Palzet Auditee
7087842013 Nicholus Cavaliere Auditor
No contacts on file

Notes to SEFA

Title: Note 3: Subrecipients Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Pleasantdale School District 107 and is presented on the modified accrual 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. Of the federal expenditures presented in the schedule, Pleasantdale School District 107 provided federal awards to subrecipients as follows: None
Title: Note 4: Non-Cash Assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Pleasantdale School District 107 and is presented on the modified accrual 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 Pleasantdale School District 107 and should be included in the Schedule of Expenditures of Federal Awards:NON-CASH COMMODITIES (ASL 10.555)**: $12,353 OTHER NON-CASH ASSISTANCE - DEPT. OF DEFENSE FRUITS & VEGETABLES: $18,924 Total Non-Cash: $31,277
Title: Note 5: Other Information Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Pleasantdale School District 107 and is presented on the modified accrual 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. Insurance coverage in effect paid with Federal funds during the fiscal year:Property: $0 Auto: $0 General Liability: $0 Workers Compensation: $0 Loans/Loan Guarantees Outstanding at June 30: $0 District had Federal grants requiring matching expenditures: No

Finding Details

1. FINDING NUMBER:14 2022 - 001 2. THIS FINDING IS: NEW 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 2022 5. CFDA No.: 10.555/10.553 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Per OMG Compliance Supplement, Part 3 - Compliance Requirements, Section L - Reporting, one of the audit objectives is to "Determine whether the required reports for Federal awards include all activity of the reporting period, are supported by applicable accounting records, and are fairly presented in accordance with governing requirements." 9. Condition For the February 2022 claim reimbursement, the amount of reimbursement received did not agree to the underlying supporting documentation. The District's February claim in the amount of $30,010 for the Elementary School was rejected as it was submitted with an error and further rejected by ISBE. 10. Questioned Costs None noted 11. Context The issue was a result of an error made when preparing the reimbursement claims. 12. Effect Costs not actually incurred or allowable to the grant could be mistakenly claimed for reimbursement. 13. Cause Finding is an isolated instance as no other issues were noted. 14. Recommendation We recommend that the District implement controls and perform a review of monthly claim reimbursements to supporting internal meal count reports to ensure that only allowable and supported expenditures are claimed.
1. FINDING NUMBER:14 2022 - 001 2. THIS FINDING IS: NEW 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 2022 5. CFDA No.: 10.555/10.553 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Per OMG Compliance Supplement, Part 3 - Compliance Requirements, Section L - Reporting, one of the audit objectives is to "Determine whether the required reports for Federal awards include all activity of the reporting period, are supported by applicable accounting records, and are fairly presented in accordance with governing requirements." 9. Condition For the February 2022 claim reimbursement, the amount of reimbursement received did not agree to the underlying supporting documentation. The District's February claim in the amount of $30,010 for the Elementary School was rejected as it was submitted with an error and further rejected by ISBE. 10. Questioned Costs None noted 11. Context The issue was a result of an error made when preparing the reimbursement claims. 12. Effect Costs not actually incurred or allowable to the grant could be mistakenly claimed for reimbursement. 13. Cause Finding is an isolated instance as no other issues were noted. 14. Recommendation We recommend that the District implement controls and perform a review of monthly claim reimbursements to supporting internal meal count reports to ensure that only allowable and supported expenditures are claimed.
1. FINDING NUMBER:14 2022 - 001 2. THIS FINDING IS: NEW 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 2022 5. CFDA No.: 10.555/10.553 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Per OMG Compliance Supplement, Part 3 - Compliance Requirements, Section L - Reporting, one of the audit objectives is to "Determine whether the required reports for Federal awards include all activity of the reporting period, are supported by applicable accounting records, and are fairly presented in accordance with governing requirements." 9. Condition For the February 2022 claim reimbursement, the amount of reimbursement received did not agree to the underlying supporting documentation. The District's February claim in the amount of $30,010 for the Elementary School was rejected as it was submitted with an error and further rejected by ISBE. 10. Questioned Costs None noted 11. Context The issue was a result of an error made when preparing the reimbursement claims. 12. Effect Costs not actually incurred or allowable to the grant could be mistakenly claimed for reimbursement. 13. Cause Finding is an isolated instance as no other issues were noted. 14. Recommendation We recommend that the District implement controls and perform a review of monthly claim reimbursements to supporting internal meal count reports to ensure that only allowable and supported expenditures are claimed.
1. FINDING NUMBER:14 2022 - 001 2. THIS FINDING IS: NEW 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 2022 5. CFDA No.: 10.555/10.553 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Per OMG Compliance Supplement, Part 3 - Compliance Requirements, Section L - Reporting, one of the audit objectives is to "Determine whether the required reports for Federal awards include all activity of the reporting period, are supported by applicable accounting records, and are fairly presented in accordance with governing requirements." 9. Condition For the February 2022 claim reimbursement, the amount of reimbursement received did not agree to the underlying supporting documentation. The District's February claim in the amount of $30,010 for the Elementary School was rejected as it was submitted with an error and further rejected by ISBE. 10. Questioned Costs None noted 11. Context The issue was a result of an error made when preparing the reimbursement claims. 12. Effect Costs not actually incurred or allowable to the grant could be mistakenly claimed for reimbursement. 13. Cause Finding is an isolated instance as no other issues were noted. 14. Recommendation We recommend that the District implement controls and perform a review of monthly claim reimbursements to supporting internal meal count reports to ensure that only allowable and supported expenditures are claimed.
1. FINDING NUMBER:14 2022 - 001 2. THIS FINDING IS: NEW 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 2022 5. CFDA No.: 10.555/10.553 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Per OMG Compliance Supplement, Part 3 - Compliance Requirements, Section L - Reporting, one of the audit objectives is to "Determine whether the required reports for Federal awards include all activity of the reporting period, are supported by applicable accounting records, and are fairly presented in accordance with governing requirements." 9. Condition For the February 2022 claim reimbursement, the amount of reimbursement received did not agree to the underlying supporting documentation. The District's February claim in the amount of $30,010 for the Elementary School was rejected as it was submitted with an error and further rejected by ISBE. 10. Questioned Costs None noted 11. Context The issue was a result of an error made when preparing the reimbursement claims. 12. Effect Costs not actually incurred or allowable to the grant could be mistakenly claimed for reimbursement. 13. Cause Finding is an isolated instance as no other issues were noted. 14. Recommendation We recommend that the District implement controls and perform a review of monthly claim reimbursements to supporting internal meal count reports to ensure that only allowable and supported expenditures are claimed.
1. FINDING NUMBER:14 2022 - 001 2. THIS FINDING IS: NEW 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 2022 5. CFDA No.: 10.555/10.553 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Per OMG Compliance Supplement, Part 3 - Compliance Requirements, Section L - Reporting, one of the audit objectives is to "Determine whether the required reports for Federal awards include all activity of the reporting period, are supported by applicable accounting records, and are fairly presented in accordance with governing requirements." 9. Condition For the February 2022 claim reimbursement, the amount of reimbursement received did not agree to the underlying supporting documentation. The District's February claim in the amount of $30,010 for the Elementary School was rejected as it was submitted with an error and further rejected by ISBE. 10. Questioned Costs None noted 11. Context The issue was a result of an error made when preparing the reimbursement claims. 12. Effect Costs not actually incurred or allowable to the grant could be mistakenly claimed for reimbursement. 13. Cause Finding is an isolated instance as no other issues were noted. 14. Recommendation We recommend that the District implement controls and perform a review of monthly claim reimbursements to supporting internal meal count reports to ensure that only allowable and supported expenditures are claimed.
1. FINDING NUMBER:14 2022 - 001 2. THIS FINDING IS: NEW 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 2022 5. CFDA No.: 10.555/10.553 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Per OMG Compliance Supplement, Part 3 - Compliance Requirements, Section L - Reporting, one of the audit objectives is to "Determine whether the required reports for Federal awards include all activity of the reporting period, are supported by applicable accounting records, and are fairly presented in accordance with governing requirements." 9. Condition For the February 2022 claim reimbursement, the amount of reimbursement received did not agree to the underlying supporting documentation. The District's February claim in the amount of $30,010 for the Elementary School was rejected as it was submitted with an error and further rejected by ISBE. 10. Questioned Costs None noted 11. Context The issue was a result of an error made when preparing the reimbursement claims. 12. Effect Costs not actually incurred or allowable to the grant could be mistakenly claimed for reimbursement. 13. Cause Finding is an isolated instance as no other issues were noted. 14. Recommendation We recommend that the District implement controls and perform a review of monthly claim reimbursements to supporting internal meal count reports to ensure that only allowable and supported expenditures are claimed.
1. FINDING NUMBER:14 2022 - 001 2. THIS FINDING IS: NEW 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 2022 5. CFDA No.: 10.555/10.553 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Per OMG Compliance Supplement, Part 3 - Compliance Requirements, Section L - Reporting, one of the audit objectives is to "Determine whether the required reports for Federal awards include all activity of the reporting period, are supported by applicable accounting records, and are fairly presented in accordance with governing requirements." 9. Condition For the February 2022 claim reimbursement, the amount of reimbursement received did not agree to the underlying supporting documentation. The District's February claim in the amount of $30,010 for the Elementary School was rejected as it was submitted with an error and further rejected by ISBE. 10. Questioned Costs None noted 11. Context The issue was a result of an error made when preparing the reimbursement claims. 12. Effect Costs not actually incurred or allowable to the grant could be mistakenly claimed for reimbursement. 13. Cause Finding is an isolated instance as no other issues were noted. 14. Recommendation We recommend that the District implement controls and perform a review of monthly claim reimbursements to supporting internal meal count reports to ensure that only allowable and supported expenditures are claimed.