Finding 384545 (2023-001)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-03-26
Audit: 297649
Organization: River Trails School District 26 (IL)

AI Summary

  • Core Issue: The District did not perform the required Paid Lunch Equity (PLE) calculation for the National School Breakfast and Lunch Programs.
  • Impacted Requirements: This finding relates to compliance with 7 CFR 210.14(e) and 2 CFR 200.303 regarding pricing and internal controls for Federal awards.
  • Recommended Follow-Up: Ensure the PLE calculation is completed annually and establish internal controls to prevent future lapses.

Finding Text

1. FINDING NUMBER: 2023 - 001 2. THIS FINDING IS: New 3. Federal Program Name and Year: National School Breakfast Program, National School Lunch Program - PY 2022 and 2023 4. Project No.: 22-4210-00, 23-4210-00, 22-4220-00, 23-4220-00 5. AL No.: 10.553, 10.555 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) Per 7 CFR 210.14(e), the District is required to determine the weighted average price of paid lunches, calculate the paid lunch equity (PLE) requirement and if the paid lunch equity calculated is higher than the weighted average price the District has been charging increase the price charged. Additionally, as noted in 2 CFR 200.303, the District should establish and maintain effective internal control over Federal awards that provide reasonable assurance that the District is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. 9. Condition: The District failed to perform and submit the required PLE calculation. 10. Questioned Costs: No questioned costs identified. 11. Context: The deficiency represents an isolated instance rather than a systemic problem. This was a one time occurence due to the transition of the program from outsourcing to in-house management. The District did complete the PLE document for FY24 in the Spring 2023. The sample was not statistically valid. 12. Effect: The District may inadvertently charge incorrect meal prices, affecting program equity. 13. Cause: The lack of completion was due to the transition from outsourcing the management of their food service program to moving the management of the program in-house. Due to this transition, the new management was not employed at the time this procedure is typically completed. 14. Recommendation: The District should complete the PLE each year going forward and implement internal controls to ensure the requirement is met. 15. Management's response: See corrective action plan.

Corrective Action Plan

Finding 2023-001 Condition The District failed to perform and submit the required PLE calculation. Corrective Action Plan Corrective Action Planned: The PLE for the following school year, FY24, was performed and submitted. Name(s) of Contact Person(s) Responsible for Corrective Action: Lyndl Schuster, Assistant Superintendent for Business Services Anticipated Completion Date: April 2023, for FY24

Categories

School Nutrition Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 384546 2023-001
    Significant Deficiency
  • 384547 2023-002
    Significant Deficiency
  • 384548 2023-002
    Significant Deficiency
  • 960987 2023-001
    Significant Deficiency
  • 960988 2023-001
    Significant Deficiency
  • 960989 2023-002
    Significant Deficiency
  • 960990 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $316,448
84.425 Education Stabilization Fund $236,389
84.010 Title I Grants to Local Educational Agencies $152,102
16.839 Stop School Violence $125,116
84.027 Special Education_grants to States $78,857
10.560 State Administrative Expenses for Child Nutrition $51,725
93.778 Medical Assistance Program $48,629
84.365 English Language Acquisition State Grants $40,129
84.367 Improving Teacher Quality State Grants $33,484
10.553 School Breakfast Program $32,908
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $20,481
84.424 Student Support and Academic Enrichment Program $11,638
84.173 Special Education_preschool Grants $8,059
10.649 Pandemic Ebt Administrative Costs $628