FAC Explorer

Finding 34023 (2022-005)

Material Weakness
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2022-12-11
Audit: 31720
Organization: Flora Community Unit School District #35 (IL)
Auditor: Leymone Hardcastle & CO LTD

AI Summary

  • Core Issue: The District did not conduct required on-site reviews for the National School Lunch and School Breakfast Programs before the February 1 deadline.
  • Impacted Requirements: This oversight violates compliance standards set by 7 CFR 210.8(a)(1) and 7 CFR 220.11(d)(1).
  • Recommended Follow-Up: Ensure all necessary on-site reviews are completed by February 1 each year to maintain compliance.

Finding Text

Finding Number: 2022-005 This finding is: New Federal Program Name and Year: National School Lunch Program 2022 & School Breakfast Program 2022 Project Number: 2022-4210 & 2022-4220 CFDA No: 10.555 & 10.553 Passed through: Illinois State Board of Education Federal Agency: United States Department of Agriculture Criteria: The District is responsible for ensuring the necessary on-site reviews are being completed to remain compliant with 7 CFR 210.8(a)(1) and 7 CFR 220.11(d)(1). Condition: No on-site review was done for the National School Lunch Program or for the School Breakfast Program as required to be done prior to February 1 of each school year. Questioned Costs: This section is not applicable to this finding. The on-site reviews are to ensure the system is working properly and does not directly effect the financials of the District. Therefore, the finding does not effect costs of the program. Context: The District did not make sure on-site reviews were completed before February 1 of each school year. Effect: The District did not follow the compliance requirements under the 7 CFR 210.8(a)(1) and 7 CFR 220.11(d)(1). Cause: The District failed to perform on-site reviews prior to February 1 of each school year. Recommendation: We recommend the District be sure to complete on-site reviews for both the National School Lunch Program and the School Breakfast Program by February 1 of each school year. Management's Response: The District will ensure all necessary on-site reviews are completed by February 1 of each school year.

Corrective Action Plan

Compliance: Finding: 2022-005 Condition: No on-site review was done for the National School Lunch Program or for the School Breakfast Program as required to be done prior to February 1 of each school year to remain compliant with 7 Code of Federal Regulations (CFR) 210.8(a)(1) and 7 CFR 220.11(d)(1). Plan: On-site reviews will be completed for both the National School Lunch Program and the School Breakfast Program by February 1 of each school year. Anticipated Date of Completion: June 30, 2023 Name of Contact Person: Dr. Joel Hackney, Superintendent Management's Response: Management will ensure all necessary on-site reviews are completed by February 1 of each school year.

Categories

School Nutrition Programs

Other Findings in this Audit

  • 34024 2022-006
    Material Weakness
  • 34025 2022-007
    Material Weakness
  • 34026 2022-005
    Material Weakness
  • 34027 2022-006
    Material Weakness
  • 34028 2022-007
    Material Weakness
  • 34029 2022-005
    Material Weakness
  • 34030 2022-006
    Material Weakness
  • 610465 2022-005
    Material Weakness
  • 610466 2022-006
    Material Weakness
  • 610467 2022-007
    Material Weakness
  • 610468 2022-005
    Material Weakness
  • 610469 2022-006
    Material Weakness
  • 610470 2022-007
    Material Weakness
  • 610471 2022-005
    Material Weakness
  • 610472 2022-006
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.425 Covid-19 - Education Stabilization Fund - Arp Esser $958,938
84.425 Covid-19 - Education Stabilization Fund - Esser $657,570
10.555 National School Lunch Program $494,455
84.027 Special Education_grants to States $364,519
10.553 School Breakfast Program $203,193
84.010 Title I Grants to Local Educational Agencies $61,506
84.367 Improving Teacher Quality State Grants $54,119
93.778 Medical Assistance Program $40,722
10.555 Noncash Commodities $26,753
84.048 Career and Technical Education -- Basic Grants to States $26,415
84.424 Student Support and Academic Enrichment Program $26,389
84.173 Special Education_preschool Grants $15,749
10.555 Fresh Fruits and Vegetables $15,153
10.555 Covid-19 - National School Lunch Program $9,213
84.027 Covid-19 - Special Education_grants to States - Arp Idea $7,309
10.556 Special Milk Program for Children $3,169
84.425 Covid-19 - Education Stabilization Fund - Arp Homeless $2,380
10.559 Summer Food Service Program for Children $2,092
45.310 Grants to States $708