Finding Text
FINDING NUMBER: 2025 - 001 2. THIS FINDING IS: New 3. Federal Program Name and Year: Child Nutrition Cluster (2025) 4. Project No.: 4299, 4210 & 4220 5. AL No.: 10.555 6. Passed Through: Illinois State Board of Education 7. Federal Agency: US Department of Agriculture 8. Criteria or specific requirement: Management is responsible for ensuring applications are properly completed and that the status determined correctly in accordance with U.S. Department of Agriculture guidelines. 9. Condition: During the course of the audit, various applications were found to be improperly completed and/or the status was improperly determined. There was also an audit conducted by the State in the current year which found the same conditions to be true. 10. Questioned Costs: Not able to be calculated. 11. Context: Testing performed on a selection of 40 applications, in which 5 were found to be incorrectly completed or status determined was incorrect. 12. Effect: Reporting to the State for Free & Reduced Lunch Program lunches served was incorrect during the current fiscal year, which likely resulted in incorrect amounts being reimbursed. 13. Cause: The District's control policies and procedures did not detect or prevent the incorrect completed applications or status determined was incorrect. 14. Recommendation: The District should evaluate controls over the Free & Reduced approval process and verify the applications are being properly completed and approved. 15. Management's Response: The District has received guidance from the State, as an audit was performed by them. The staff involved in approving applications has gone through additional training and a checklist was developed to follow and verify accuracy.