Finding 44358 (2022-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-01-30

AI Summary

  • Core Issue: The District incorrectly reported meal counts for March 2022, using February counts instead, leading to discrepancies in claims.
  • Impacted Requirements: This violates 7 CFR 225.15, which mandates accurate record-keeping for meal claims to ensure proper reimbursement.
  • Recommended Follow-Up: Implement a review process where a third party checks meal count reports before submission to prevent future errors.

Finding Text

Prairie-Hills Elementary School District 144 07-016-1440-02 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2022 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2022 - 002 2. THIS FINDING IS: x New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: National School Lunch Program, School Breakfast Program 4. Project No.: 22-4210-00 & 22-4220-00 5. ASL No.: 10.555 & 10.553 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) According to 7 CFR 225.15 "Sponsors shall maintain accurate records justifying all meals claimed and documenting that all Program funds were spent only on allowable Child Nutrition Program costs. Failure to maintain such records may be grounds for denial of reimbursement for meals served and/or administrative costs claimed during the period covered by the records in question." 9. Condition15 The District reported the wrong month of meal counts for March 2022. As a result, the March 2022 claim for meals served did not match the March 2022 meal counts retained by the District. The February 2022 meal counts were submitted once in February 2022 and then again for the March 2022 reporting period. 10. Questioned Costs16 No reportable questioned costs identified. 11. Context17 Based on testing performed, the error noted is an isolated instance. BT reviewed a sample of meal claims, and aside from the month of March 2022, noted no similar issues. Furthermore, the February and March 2022 reimbursement receipts were the exact same dollar amount indicating an obvious issue. There were no other receipts that were the exact same dollar amount that would be indicative of a more pervasive issue. 12. Effect The District could have claimed additional meal counts. The March 2022 meal counts exceeded February 2022 meal counts that were inaccurately reported on the March 2022 meal claims report. 13. Cause A lack of oversight and review resulted in the District erroneously using the February 2022 meal counts for their March 2022 meal claim. BT reviewed the March 2022 meal counts noting a discrepancy between what was recorded and kept on file to what was actually claimed. 14. Recommendation The District should implement a review/oversight process. 15. Management's response18 Prior to reports being transmitted, the District Project Coordinator (as a third set of eyes) will review the meal count report for each month. An additional review of the meal count before transmission will avoid incorrect meal counts being reported. 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.

Corrective Action Plan

Prairie-Hills Elementary School District 144 07-016-1440-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS21 Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022- 002 Condition: The District reported the wrong month of meal counts for March 2022. As a result, the March 2022 claim for meals served did not match the March 2022 meal counts retained by the District. The February 2022 meal counts were submitted once in February 2022 and then again for the March 2022 reporting period. Plan: Prior to reports being transmitted, the District Project Coordinator (as a third set of eyes) will review the meal count report for each month. An additional review of the meal count before transmission will avoid incorrect meal counts being reported. Anticipated Date of Completion: 11/30/2022 Name of Contact Person: Terry O?Brien; Chief School Business Official

Categories

School Nutrition Programs Cash Management Reporting

Other Findings in this Audit

  • 44359 2022-002
    Significant Deficiency
  • 620800 2022-002
    Significant Deficiency
  • 620801 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $3.92M
84.010 Title I Grants to Local Educational Agencies $1.57M
84.027 Special Education_grants to States $701,354
10.553 School Breakfast Program $290,618
10.555 National School Lunch Program $237,452
84.367 Improving Teacher Quality State Grants $198,384
84.424 Student Support and Academic Enrichment Program $130,922
10.559 Summer Food Service Program for Children $78,262
10.582 Fresh Fruit and Vegetable Program $73,976
93.778 Medical Assistance Program $57,097
32.009 Emergency Connectivity Fund Program $28,431
84.173 Special Education_preschool Grants $27,563
84.365 English Language Acquisition State Grants $12,665
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $10,106
10.649 Pandemic Ebt Administrative Costs $3,063