Finding Text
2025-001: Reporting Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Federal Award Identification Number and Year: 252IL058N1099-2024, 252IL058N1199-2024, 252IL058N1099-2025, 252IL058N1199-2025 Pass-Through Agency: Illinois State Board of Education Pass-Through Number(s): 25-4210-00, 25-4220-00, 24-4210-00, 24-4220-00, 24-4225-00 Award Period: July 1, 2024 – June 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Non-federal entities are required by Uniform Guidance to establish and maintain effective internal control over compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our audit, we identified that the District did not establish adequate internal control over compliance with federal reporting requirements as mandated by Uniform Guidance. Questioned Costs: None Context: We noted that 3 of 3 monthly claim reports tested, prior to being submitted to the grantor, were not reviewed and approved by someone other than the preparer. Cause: The District does not have an internal control policy in place that requires monthly claim reports to be consistently reviewed by someone other than the preparer prior to being submitted to the grantor. Effect: Lack of internal control over compliance could result in noncompliance with federal reporting requirements, potentially leading to penalties or loss of federal funding. Repeat Finding: No Recommendation: The District should ensure that monthly claim reports are reviewed and approved by someone other than the preparer prior to being submitted to the grantor and that reviews and approvals are documented.