Audit 46026

FY End
2022-06-30
Total Expended
$5.48M
Findings
8
Programs
19
Organization: Bellwood School District 88 (IL)
Year: 2022 Accepted: 2023-06-04
Auditor: Wipfli LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
44601 2022-001 Significant Deficiency - L
44602 2022-001 Significant Deficiency - L
44603 2022-001 Significant Deficiency - L
44604 2022-001 Significant Deficiency - L
621043 2022-001 Significant Deficiency - L
621044 2022-001 Significant Deficiency - L
621045 2022-001 Significant Deficiency - L
621046 2022-001 Significant Deficiency - L

Contacts

Name Title Type
MWZJF2UFAMU7 Jan Baptist Auditee
7084103000 Scott Duenser Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Bellwood School District 88 and is presented on the modified cash 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.

Finding Details

a. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is required to submit accurate meal counts to the State for reimbursement. b. Condition The meal counts for August 2021 were inaccurate and overclaimed breakfasts by 20 and lunches by 2,671, and the meal counts for March 2022 were inaccurate and overclaimed breakfasts by 70 and lunches by 213. c. Questioned Costs16 The questioned costs for overclaimed meals totaled $213.60 for breakfasts and $12,503.85 for lunches for a total of $12,717.45. d. Context The District is using manual daily meal count sheets without summarizing data, which led to inaccuracies when totaling meal counts on a monthly basis. e. Effect The District is at risk of jeopardizing the continued funding provided by the federal agencies. f. Cause Inadequate documentation led to the meal overclaims.
a. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is required to submit accurate meal counts to the State for reimbursement. b. Condition The meal counts for August 2021 were inaccurate and overclaimed breakfasts by 20 and lunches by 2,671, and the meal counts for March 2022 were inaccurate and overclaimed breakfasts by 70 and lunches by 213. c. Questioned Costs16 The questioned costs for overclaimed meals totaled $213.60 for breakfasts and $12,503.85 for lunches for a total of $12,717.45. d. Context The District is using manual daily meal count sheets without summarizing data, which led to inaccuracies when totaling meal counts on a monthly basis. e. Effect The District is at risk of jeopardizing the continued funding provided by the federal agencies. f. Cause Inadequate documentation led to the meal overclaims.
a. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is required to submit accurate meal counts to the State for reimbursement. b. Condition The meal counts for August 2021 were inaccurate and overclaimed breakfasts by 20 and lunches by 2,671, and the meal counts for March 2022 were inaccurate and overclaimed breakfasts by 70 and lunches by 213. c. Questioned Costs16 The questioned costs for overclaimed meals totaled $213.60 for breakfasts and $12,503.85 for lunches for a total of $12,717.45. d. Context The District is using manual daily meal count sheets without summarizing data, which led to inaccuracies when totaling meal counts on a monthly basis. e. Effect The District is at risk of jeopardizing the continued funding provided by the federal agencies. f. Cause Inadequate documentation led to the meal overclaims.
a. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is required to submit accurate meal counts to the State for reimbursement. b. Condition The meal counts for August 2021 were inaccurate and overclaimed breakfasts by 20 and lunches by 2,671, and the meal counts for March 2022 were inaccurate and overclaimed breakfasts by 70 and lunches by 213. c. Questioned Costs16 The questioned costs for overclaimed meals totaled $213.60 for breakfasts and $12,503.85 for lunches for a total of $12,717.45. d. Context The District is using manual daily meal count sheets without summarizing data, which led to inaccuracies when totaling meal counts on a monthly basis. e. Effect The District is at risk of jeopardizing the continued funding provided by the federal agencies. f. Cause Inadequate documentation led to the meal overclaims.
a. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is required to submit accurate meal counts to the State for reimbursement. b. Condition The meal counts for August 2021 were inaccurate and overclaimed breakfasts by 20 and lunches by 2,671, and the meal counts for March 2022 were inaccurate and overclaimed breakfasts by 70 and lunches by 213. c. Questioned Costs16 The questioned costs for overclaimed meals totaled $213.60 for breakfasts and $12,503.85 for lunches for a total of $12,717.45. d. Context The District is using manual daily meal count sheets without summarizing data, which led to inaccuracies when totaling meal counts on a monthly basis. e. Effect The District is at risk of jeopardizing the continued funding provided by the federal agencies. f. Cause Inadequate documentation led to the meal overclaims.
a. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is required to submit accurate meal counts to the State for reimbursement. b. Condition The meal counts for August 2021 were inaccurate and overclaimed breakfasts by 20 and lunches by 2,671, and the meal counts for March 2022 were inaccurate and overclaimed breakfasts by 70 and lunches by 213. c. Questioned Costs16 The questioned costs for overclaimed meals totaled $213.60 for breakfasts and $12,503.85 for lunches for a total of $12,717.45. d. Context The District is using manual daily meal count sheets without summarizing data, which led to inaccuracies when totaling meal counts on a monthly basis. e. Effect The District is at risk of jeopardizing the continued funding provided by the federal agencies. f. Cause Inadequate documentation led to the meal overclaims.
a. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is required to submit accurate meal counts to the State for reimbursement. b. Condition The meal counts for August 2021 were inaccurate and overclaimed breakfasts by 20 and lunches by 2,671, and the meal counts for March 2022 were inaccurate and overclaimed breakfasts by 70 and lunches by 213. c. Questioned Costs16 The questioned costs for overclaimed meals totaled $213.60 for breakfasts and $12,503.85 for lunches for a total of $12,717.45. d. Context The District is using manual daily meal count sheets without summarizing data, which led to inaccuracies when totaling meal counts on a monthly basis. e. Effect The District is at risk of jeopardizing the continued funding provided by the federal agencies. f. Cause Inadequate documentation led to the meal overclaims.
a. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is required to submit accurate meal counts to the State for reimbursement. b. Condition The meal counts for August 2021 were inaccurate and overclaimed breakfasts by 20 and lunches by 2,671, and the meal counts for March 2022 were inaccurate and overclaimed breakfasts by 70 and lunches by 213. c. Questioned Costs16 The questioned costs for overclaimed meals totaled $213.60 for breakfasts and $12,503.85 for lunches for a total of $12,717.45. d. Context The District is using manual daily meal count sheets without summarizing data, which led to inaccuracies when totaling meal counts on a monthly basis. e. Effect The District is at risk of jeopardizing the continued funding provided by the federal agencies. f. Cause Inadequate documentation led to the meal overclaims.