FAC Explorer

Finding 1169118 (2025-004)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-01-15
Audit: 381895
Organization: Mascoutah Community Unit School District No 19 (IL)
Auditor: SCHEFFEL BOYLE

AI Summary

  • Core Issue: Meal counts by category for lunch were reported incorrectly in the December 2024 Claim for Reimbursement.
  • Impacted Requirements: Accurate meal counts are essential for federal reimbursement claims; errors could lead to receiving less than owed.
  • Recommended Follow-Up: Implement a double-check system where one employee inputs data and a second verifies it before submission.

Finding Text

Reporting: Accurate meal counts by category must be used on the claims for reimbursement each month. The ISBE exam found that meal counts by category for lunch were not correctly used in the December 2024 Claim for Reimbursement. Questioned costs: Undetermined but under $25,000. This was a finding in the ISBE exam. The District might receive an incorrect amount in federal reimbursement. This occurred because figures were copied incorrectly. Meal counts by category must be accurately reported each month. The monthly meal counts will be viewed and placed into WINS by one employee and then will be verified by a second employee before final submission.

Corrective Action Plan

Condition: The ISBE exam found that meal counts by category for lunch were not correctly used in the December 2024 Claim for Reimbursement. Recommendation: Meal counts by category must be accurately reported each month. Management Response: Meal counts by category must be accurately reported each month. Anticipated Date of Completion: June 30, 2026

Categories

Cash Management Reporting

Other Findings in this Audit

  • 1169116 2025-002
    Material Weakness Repeat
  • 1169117 2025-003
    Material Weakness Repeat
  • 1169119 2025-002
    Material Weakness Repeat
  • 1169120 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.041 IMPACT AID $20.45M
84.027 SPECIAL EDUCATION GRANTS TO STATES $979,975
12.558 DEPARTMENT OF DEFENSE IMPACT AID (SUPPLEMENT, CWSD, BRAC) $960,173
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $298,631
84.425 EDUCATION STABILIZATION FUND $285,569
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $104,163
10.553 SCHOOL BREAKFAST PROGRAM $96,492
10.555 NATIONAL SCHOOL LUNCH PROGRAM $51,683
93.778 MEDICAL ASSISTANCE PROGRAM $39,056
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $29,672
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $22,392
10.560 STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION $6,770
12.556 COMPETITIVE GRANTS: PROMOTING K-12 STUDENT ACHIEVEMENT AT MILITARY-CONNECTED SCHOOLS $5,621
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $2,300
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $1,619