Finding Text
Oak Park Elementary School District 97 06-016-0970-02 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2022 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2022 - 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: National School Breakfast Program, National School Lunch Program - PY 2021 and 2022 and Summer Food Service Program - PY 21 4. Project No.: 21-4220-00, 22-4220-00, 21-4210-00, 22-4210-00, 21-4225-00 5. ASL No.: 10.553, 10.555, 10.559 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District should have functional internal controls in place to ensure compliance with reporting requirements of the federal award. The submissions of monthly claims for reimbursement should be reviewed and approved by someone other than the preparer of the claim to ensure the claim is properly prepared and agrees to supporting documentation. 9. Condition15 The Food Service Coordinator, prepares and submits monthly reimbursement claims to ISBE and these submissions are not reviewed or approved by anyone else. 10. Questioned Costs16 The District has not designed and implemented and internal control process to ensure that monthly reimbursement claims submissions are reviewed and approved by someone outside the preparer. 11. Context17 The internal control deficiency is systemic in the District's process for submitting reimbursement claims. 12. Effect Inaccurate monthly claims reimbursements could be submitted for reimbursement which could lead to potential questioned costs under the award. 13. Cause The District has not designed and implemented an internal control process to ensure that monthly reimbursement claims submissions are reviewed and approved by someone outside the preparer. 14. Recommendation Proper review of ISBE reimbursement submissions by someone else other than the preparer. 15. Management's response18 See corrective action plan 14 See footnote 11. 15 Include facts that support the deficiency identified on the audit finding (?200.516 (b)(3)). 16 Identify questioned costs as required by ?200.516 (a)(3 - 4). 17 See footnote 12. 18 To the extent practical, indicate when management does not agree with the finding, questioned cost, or both.