Finding 1169461 (2025-001)

Material Weakness Repeat Finding
Requirement
EIN
Questioned Costs
-
Year
2025
Accepted
2026-01-16
Audit: 382390
Organization: Prairie Central Cusd 8 (IL)

AI Summary

  • Core Issue: There is a discrepancy between the meal count report used for reimbursement and the production reports from cafeteria staff.
  • Impacted Requirements: Inconsistent internal documentation undermines the accuracy of meal counts and compliance with program standards.
  • Recommended Follow-Up: Review and align the meal count and production reporting processes to ensure consistency and accuracy in documentation.

Finding Text

During our testing of the School Nutrition Program, we noted the District maintains two types of internal meal count reports. The report used to prepare and submit claims for reimbursement agreed to the meal count report generated by the District’s meal point-of-sale system. However, the meal system report did not agree to production reports prepared by cafeteria staff, which are intended to document meals prepared and served. While the report used for submission agreed to the system-generated meal counts, the lack of agreement between the meal system report and the production reports indicates inconsistent internal documentation supporting meal counts.

Corrective Action Plan

The District will implement a monthly reconciliation process to compare production reports prepared by cafeteria staff to the meal system report used for reimbursement claims. Any discrepancies will be reviewed and resolved prior to claim submission, and the review will be documented to ensure consistent and accurate internal reporting.

Categories

Cash Management

Other Findings in this Audit

  • 1169460 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $296,196
10.553 SCHOOL BREAKFAST PROGRAM $84,719
10.555 NATIONAL SCHOOL LUNCH PROGRAM $50,175
93.778 MEDICAL ASSISTANCE PROGRAM $45,319
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $42,422
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $27,352
84.027 SPECIAL EDUCATION GRANTS TO STATES $23,592
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $14,452
10.185 LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM $7,327
10.556 SPECIAL MILK PROGRAM FOR CHILDREN $377