Finding 589332 (2022-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-27

AI Summary

  • Core Issue: The District submitted meal reimbursement claims that included second meal counts exceeding the allowable limit of 2% of first meals served.
  • Impacted Requirements: Internal controls were inadequate, failing to ensure accurate meal counts as required by CFR Title 7, parts 210.8 and 220.11.
  • Recommended Follow-Up: Implement stronger procedures for meal count accuracy and seek guidance from the Illinois State Board of Education.

Finding Text

THIS FINDING IS: New FINDING TYPE: Internal Control DEFICIENCY TYPE: Significant Deficiency Federal Program Name and Year: Child Nutrition Cluster - 2022 Project No.: 21 & 22-4210 & 4220 AL No.: 10.553, 10.555 Passed Through: Illinois State Board of Education Federal Agency: U.S. Department of Agriculture Criteria or specific requirement (including statutory, regulatory, or other citation): The Code of Federal Regulations (CFR) Title 7, parts 210.8 and 220.11 state that a school food authority shall establish internal controls which ensure the accuracy of meal counts prior to the submission of monthly Claim for Reimbursement . The Code of Federal Regulations (CFR) Title 7, part 225.15(b)(4) states that a school food authority may claim reimbursement for a number of second meals which does not exceed two percent of the number of first meals served to children for each meal type. Condition: Monthly Claim for Reimbursement included second meal claims in excess of two percent of the number of first meals served to children for each meal type. Questioned Costs: The questioned costs of this finding are unknown. Context: The District's current internal controls did not detect and correct the inaccurate meal counts before the Claim for Reimbursement were submitted. Effect: Claim for Reimbursement included lunch and breakfast claims that were ineligible. Cause: Internal controls over the Claim for Reimbursement did not detect the inaccurate meal counts prior to the submission. Recommendation: Implement additional procedures to ensure the accuracy of meal counts prior to the submission of the monthly Claim for Reimbursement such as but not limited to training and conferences. Additionally, the District should contact the Illinois State Board of Education for further recommendation on this finding. Management's response: There is no disagreement with this finding and procedures will be implemented. The District will contact the Illinois State Board of Education for further recommendation.

Categories

Internal Control / Segregation of Duties Cash Management Eligibility School Nutrition Programs Significant Deficiency

Other Findings in this Audit

  • 12889 2022-003
    Significant Deficiency
  • 12890 2022-002
    Significant Deficiency
  • 12891 2022-002
    Significant Deficiency
  • 12892 2022-002
    Significant Deficiency
  • 12893 2022-002
    Significant Deficiency
  • 589331 2022-003
    Significant Deficiency
  • 589333 2022-002
    Significant Deficiency
  • 589334 2022-002
    Significant Deficiency
  • 589335 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.027 Special Education_grants to States $126,291
84.010 Title I Grants to Local Educational Agencies $74,980
10.553 School Breakfast Program $64,945
10.555 National School Lunch Program $47,985
84.358 Rural Education $44,656
10.559 Summer Food Service Program for Children $23,045
84.027 Covid-19 - Special Education_grants to States $21,550
84.425 Covid-19 Education Stabilization Fund $17,017
84.367 Improving Teacher Quality State Grants $11,046
93.778 Medical Assistance Program $6,289
84.424 Student Support and Academic Enrichment Program $5,800
84.173 Special Education_preschool Grants $4,359
84.173 Covid-19 - Special Education_preschool Grants $2,131
10.556 Special Milk Program for Children $1,056
10.649 Covid-19 - Pandemic Ebt Administrative Costs $614