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.