Finding 396556 (2023-004)

-
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-05-13
Audit: 306124
Organization: Monticello Cusd #25 (IL)

AI Summary

  • Core Issue: The District failed to conduct the required on-site review of the counting and claiming system for the Child Nutrition Cluster.
  • Impacted Requirements: This oversight violates the compliance requirement outlined in 7 CFR 210.8.
  • Recommended Follow-Up: Implement internal controls to ensure annual on-site reviews are conducted moving forward.

Finding Text

MONTICELLO COMMUNITY UNIT SCHOOL DISTRICT 25 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2023 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2023- 004 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster (National School Lunch Program & School Breakfast Program) 2022 & 2023 4. Project No.: 2022-4210, 2022-4220, 2023-4210, 2023-4210-SC, 2023-4220 5. CFDA No.: 10.553 & 10.555 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) 7 CFR 210.8 requires each school food authority to perform an on-site review of the counting and claiming system related to the Child Nutrition Cluster. 9. Condition The District did not perform an on-site review of their counting and claiming system related to the Child Nutrition Cluster. 10. Questioned Costs None 11. Context The on-site review was not performed during the fiscal year ended June 30, 2023. 12. Effect The District is not in compliance with 7 CFR 210.8. 13. Cause The on-site review not being performed was an oversight by District personnel. 14. Recommendation Internal controls need to be implemented that ensure that an on-site review of the counting and claiming system related to the Child Nutrition Cluster is performed on at least an annual basis. 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2024.

Categories

School Nutrition Programs Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.027 Special Education_grants to States $206,189
84.010 Title I Grants to Local Educational Agencies $107,937
10.553 School Breakfast Program $61,869
10.555 National School Lunch Program $37,570
84.367 Improving Teacher Quality State Grants $35,162
93.778 Medical Assistance Program $16,917
84.048 Career and Technical Education -- Basic Grants to States $13,215
84.173 Special Education_preschool Grants $10,543
84.425 Education Stabilization Fund $2,587
84.424 Student Support and Academic Enrichment Program $2,455
10.649 Pandemic Ebt Administrative Costs $628