Finding Text
VANDALIA CUSD #203
03-026-2030-26
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
Year Ending June 30, 2024
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS
1. FINDING NUMBER:14 2024 - 003 2. THIS FINDING IS: X New Repeat from Prior year?
Year originally reported?
3. Federal Program Name and Year: Child Nutrition Cluster
4. Project No.: "23-4210-00, 24-4210-00,
23-4215-00, 24-4215-00,
23-4220-00, 24-4220-00 " 5. AL No.: 10.555, 10.553, 10.556
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)
The District is responsible for the design and implementation of internal controls over federal programs in order to prevent or detect and correct misstatements in the financial statement as well as ensure program compliance.
9. Condition15
Three payroll disbursements made under the Child Nutrition Cluster did not agree to the approved salary schedule.
10. Questioned Costs16
None.
11. Context17
Exceptions were noted in three out of the forty items tested.
12. Effect
Unallowable/unapproved expenditures could be charged to the grant.
13. Cause
Lack of oversight over the program.
14. Recommendation
The District should take steps to ensure its internal control procedures are being followed at all times.
15. Management's response18
Management agrees with the finding.