Finding 37193 (2022-003)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2022-10-16

AI Summary

  • Core Issue: The District reported inaccurate meal counts to the Illinois School Board of Education.
  • Impacted Requirements: Accurate records must be maintained for all meals claimed.
  • Recommended Follow-Up: Improve internal controls to verify meal counts before submission to ISBE.

Finding Text

Federal Agency: U.S. Department of Education Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, 10.559 Pass-Through Agency: Illinois School Board of Education Pass-Through Numbers: 22-4210-00, 22-4220-00, 22-4215-00, 22-4225-00 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: Accurate records must be maintained justifying all meals claimed and reported to the Illinois School Board of Education (ISBE). Condition: During our testing, we noted there were discrepancies in the meal counts reported by the District to ISBE. Questioned Costs: N/A Context: 3 of the 4 reports tested. The sample tested was a statistically valid sample. Cause: Lack of internal controls in reporting meal counts. Effect: Incorrect reporting can lead to over(under)funding. Repeat Finding: N/A Recommendation: We recommend the District enhance its internal controls over the review of the meal claim reports prior to claims being submitted to ISBE, to ensure agreement with counts performed.

Corrective Action Plan

There is no disagreement with the finding. Corrective action was started immediately. Arbor is responsible for sending the CSBO all of their source data and the reports to create the claim data. The CSBO will review the source data to make sure that it matches the reporting. When bills are received, they will be matched up to the claims to make sure that there aren't any discrepancies before the bill is paid. Person responsible: Heather Smith, CSBO.

Categories

Reporting School Nutrition Programs Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 37194 2022-003
    Significant Deficiency
  • 37195 2022-003
    Significant Deficiency
  • 37196 2022-003
    Significant Deficiency
  • 37197 2022-003
    Significant Deficiency
  • 37198 2022-003
    Significant Deficiency
  • 613635 2022-003
    Significant Deficiency
  • 613636 2022-003
    Significant Deficiency
  • 613637 2022-003
    Significant Deficiency
  • 613638 2022-003
    Significant Deficiency
  • 613639 2022-003
    Significant Deficiency
  • 613640 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $1.19M
84.425 Education Stabilization Fund $1.08M
32.009 Emergency Connectivity Fund Program $518,700
84.027 Idea Flowthrough $444,973
84.027 Idea Room and Board $331,977
84.010 Title I Grants to Local Educational Agencies $312,602
10.553 School Breakfast Program $173,512
84.367 Improving Teacher Quality State Grants $61,846
10.555 Dod Fruits and Vegetables (noncash) $41,994
10.555 Noncash Usda Foods $40,850
93.778 Medical Assistance Program $15,751
84.424 Student Support and Academic Enrichment Program $15,671
84.173 Idea Preschool $12,700
10.559 Summer Food Service Program for Children $5,916
84.027 Covid 19 - American Rescue Plan Lea Idea $2,855
84.425 American Rescue Plan - Homeless Children and Youth Grant $2,732
10.556 Special Milk Program for Children $1,189