Finding 37437 (2022-003)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-26

AI Summary

  • Core Issue: Meal count reports submitted to the Illinois State Board of Education lack proper review, risking inaccuracies.
  • Impacted Requirements: Internal controls over reporting are insufficient, which could lead to incorrect reimbursements.
  • Recommended Follow-Up: Implement a review process where the Bookkeeper or Superintendent checks the meal count reports for accuracy before submission.

Finding Text

Criteria: To ensure that reports for meal counts are accurately submitted to the Illinois State Board of Education, proper internal controls should be in place over reporting. Condition: There is no review of the meal count submission reports prepared by the Food Service Director before they are submitted to the Illinois State Board of Education. Questioned Costs: None. Context: Expenditures for the Child Nutrition Cluster totaled $336,726 for the year ended June 30, 2022. Effect: Meal counts could be inaccurately reported to the Illinois State Board of Education resulting in over or under reimbursement. Cause: The food service director was unaware this review process should be done each month. Recommendation: We recommend that the Food Service Director input the amounts in the Illinois State Board of Education monthly meal count report, print the report before submission, and give to the Bookkeeper or Superintendent along with the meal count sheets to review that the amounts are accurate. Their review should be documented on the report. Management's Response: The Bookkeeper or Superintendent will begin reviewing the monthly meal count reports prepared by the Food Service Director to ensure accuracy before they are submitted. We will ensure the review is documented.

Categories

Cash Management Reporting School Nutrition Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 37426 2022-001
    Material Weakness
  • 37427 2022-002
    -
  • 37428 2022-003
    Significant Deficiency
  • 37429 2022-001
    Material Weakness
  • 37430 2022-002
    -
  • 37431 2022-003
    Significant Deficiency
  • 37432 2022-001
    Material Weakness
  • 37433 2022-002
    -
  • 37434 2022-003
    Significant Deficiency
  • 37435 2022-001
    Material Weakness
  • 37436 2022-002
    -
  • 37438 2022-001
    Material Weakness
  • 37439 2022-002
    -
  • 37440 2022-003
    Significant Deficiency
  • 37441 2022-002
    -
  • 37442 2022-007
    Material Weakness
  • 37443 2022-002
    -
  • 37444 2022-007
    Material Weakness
  • 37445 2022-002
    -
  • 37446 2022-007
    Material Weakness
  • 37447 2022-002
    -
  • 37448 2022-007
    Material Weakness
  • 613868 2022-001
    Material Weakness
  • 613869 2022-002
    -
  • 613870 2022-003
    Significant Deficiency
  • 613871 2022-001
    Material Weakness
  • 613872 2022-002
    -
  • 613873 2022-003
    Significant Deficiency
  • 613874 2022-001
    Material Weakness
  • 613875 2022-002
    -
  • 613876 2022-003
    Significant Deficiency
  • 613877 2022-001
    Material Weakness
  • 613878 2022-002
    -
  • 613879 2022-003
    Significant Deficiency
  • 613880 2022-001
    Material Weakness
  • 613881 2022-002
    -
  • 613882 2022-003
    Significant Deficiency
  • 613883 2022-002
    -
  • 613884 2022-007
    Material Weakness
  • 613885 2022-002
    -
  • 613886 2022-007
    Material Weakness
  • 613887 2022-002
    -
  • 613888 2022-007
    Material Weakness
  • 613889 2022-002
    -
  • 613890 2022-007
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $152,585
10.553 School Breakfast Program $97,265
84.358 Rural Education $27,861
10.555 National School Lunch Program $26,458
84.027 Special Education_grants to States $24,363
84.367 Improving Teacher Quality State Grants $18,280
93.778 Medical Assistance Program $6,955
84.425 Education Stabilization Fund $6,401
15.226 Payments in Lieu of Taxes $4,052
84.173 Special Education_preschool Grants $2,432
10.649 Pandemic Ebt Administrative Costs $614