Finding Text
2025-003: Reporting Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 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 Award Period: July 1, 2024 – June 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Grant Guidance (2 CFR 200.303) requires non-federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal Laws, regulations and program compliance requirements. Effective internal controls should include formal documentation of review and approval for reports submitted under the program. Condition: There is no formal documentation of review and approval of reports submitted by an individual other than the preparer. Questioned Costs: None Context: 5 of 5 financial reports tested. Cause: The District has not implemented adequate internal controls to ensure independent review and approval of submitted reports. Effect: Noncompliance with reporting requirements. Repeat Finding: No Recommendation: We recommend the District strengthen its internal control procedures by ensuring that all reports are reviewed and approved by someone other than the individual responsible for preparing and submitting them. This review should be formally documented. Views of Responsible Officials: There is no disagreement with the audit finding.