FAC Explorer

Finding 59705 (2022-002)

Significant Deficiency
Requirement
L
Questioned Costs
$1
Year
2022
Accepted
2022-12-12
Audit: 55313
Organization: Mt. Vernon City Schools District 80 (IL)
Auditor: Krehbiel & Associates LLC

AI Summary

  • Core Issue: Claims for the National School Lunch and School Breakfast Programs were inaccurate and did not match supporting documentation.
  • Impacted Requirements: The district must submit accurate claims that align with daily meal counts and supporting records.
  • Recommended Follow-Up: Implement a review process for daily count sheets to ensure accuracy and correct numbering before submitting claims.

Finding Text

FEDERAL PROGRAM NAME: NUTRITION CLUSTER (NATIONAL SCHOOL LUNCH & SCHOOL BREAKFAST PROGRAM) PROJECT NO: 22-4210-00 & 22-4220-00 ASSISTANCE LISTING NO: 10.555 & 10.553 PASSED THROUGH: ILLINOIS STATE BOARD OF EDUCATION FEDERAL AGENCY: DEPARTMENT OF AGRICULTURE CRITERIA OR SPECIFIC REQUIREMENT THE DISTRICT IS RESPONSIBLE FOR SUBMITTING ACCURATE CLAIMS FOR THE NATIONAL SCHOOL LUNCH AND SCHOOL BREAKFAST PROGRAM TO THE ILLINOIS STATE BOARD OF EDUCATION. CLAIMS SUBMITTED SHOULD BE IN AGREEMENT WITH SUPPORTING DOCUMENTATION. CONDITION THE OCTOBER, 2021 AND THE MARCH, 2022 CLAIM SUBMITTED FOR NATIONAL SCHOOL LUNCH AND SCHOOL BREAKFAST PROGRAM DID NOT AGREE TO THE SUPPORTING DOCUMENTATION. QUESTIONED COSTS NATIONAL SCHOOL LUNCH - $2,702.76 FOR OCTOBER, 2021 AND $3,859.88 FOR MARCH, 2022 SCHOOL BREAKFAST PROGRAM - $4,040.96 FOR OCTOBER, 2021 AND $1,591.66 FOR MARCH, 2022 CONTEXT THE DISTRICT MARKS OFF EACH MEAL SERVED ON A DAILY COUNT SHEET THAT WAS INCORRECTLY NUMBERED. EXAMPLE - ON THE COUNT SHEET NUMBERING WENT FROM 290 TO 300 AND 291 THROUGH 299 WERE NOT LISTED ON THE COUNT SHEET. ALSO, THERE WERE SEVERAL DAILY COUNT SHEETS THAT DID NOT AGREE TO THE TOTAL MEALS CLAIMED FOR THE DAY. EFFECT THE DISTRICT'S CLAIM FOR REIMBURSEMENT ON THE NATIONAL SCHOOL LUNCH & SCHOOL BREAKFAST PROGRAM DID NOT AGREE WITH THE SUPPORTING DOCUMENTATION. CAUSE THE DISTRICT DID NOT HAVE SOMEONE REVIEW THE DAILY COUNTY SHEETS TO ENSURE THAT THE NUMBERS MARKED OFF AGREED TO THE TOTAL MEALS SERVED AND CLAIMED. ALSO, HAVING INCORRECT NUMBERING ON THE COUNT SHEET CAUSE SOME DAILY MEAL COUNTS TO BE OVERSTATED. RECOMMENDATION WE RECOMMEND THAT THE DISTRICT HAVE SOMEONE REVIEW THE DAILY COUNT SHEETS TO ENSURE THE NUMBERS MARKED OFF AGREE TO THE TOTAL MEALS SERVED FOR THE DAY. ALSO, THE COUNT SHEET SHOULD BE REVIEWED TO ENSURE THE NUMBERING IS CORRECT AND THERE ARE NO NUMBERS SKIPPED IN ORDER TO SUBMIT AN ACCURATE CLAIM. MANAGEMENT'S RESPONSE THE INCORRECT NUMBERING ON THE COUNT SHEETS HAVE BEEN CORRECTED. WE WILL ALSO CREATE A SEPARATE MONTHLY SUMMARY SHEET TO CHECK MEAL COUNTS AGAINST WINS. THE FOOD SERVICE DIRECTOR AND SECRETARY WILL REVIEW THE DAILY COUNT SHEETS BEFORE THE MONTHLY CLAIM FOR REIMBURSEMENT IS FILED.

Corrective Action Plan

FINDING NO: 2022-002 CONDITION THE OCTOBER, 2021 AND THE MARCH, 2022 CLAIM SUBMITTED FOR NATIONAL SCHOOL LUNCH AND SCHOOL BREAKFAST PROGRAM DID NOT AGREE TO THE SUPPORTING DOCUMENTATION. PLAN THE INCORRECT NUMBERING ON THE COUNT SHEETS HAVE BEEN CORRECTED. WE WILL ALSO CREATE A SEPARATE MONTHLY SUMMARY SHEET TO CHECK MEAL COUNTS AGAINST WINS. THE FOOD SERVICE DIRECTOR AND SECRETARY WILL REVIEW THE DAILY COUNT SHEETS BEFORE THE MONTHLY CLAIM FOR REIMBURSEMENT IS FILED. ANTICIPATED DATE OF COMPLETION: IMMEDIATELY UPON LEARNING OF THE OVERSIGHT. NAME OF CONTACT PERSON: RYAN SWAN, SUPERINTENDENT

Categories

Questioned Costs School Nutrition Programs Cash Management

Other Findings in this Audit

  • 59706 2022-002
    Significant Deficiency
  • 636147 2022-002
    Significant Deficiency
  • 636148 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Covid-19 Elementary & Secondary School Emergency Relief $2.40M
93.600 Head Start $1.80M
84.010 Title I - Low Income & Title I - School Improvement & Accountability $1.23M
84.425 Covid-19 Elementary & Secondary School Emergency Relief III $1.03M
10.555 National School Lunch Program $860,105
84.027 Fed - Sp. Ed. - I.d.e.a. - Flow-Through $650,044
84.287 Twenty-First Century Community Learning Centers $478,416
10.553 School Breakfast Program $408,129
84.367 Title II - Teacher Quality $117,325
10.558 Child and Adult Care Food Program $112,797
93.600 Covid-19 Head Start Crrsa $87,307
93.778 Medical Assistance Program $75,488
10.555 Dept of Defense Fresh Fruits & Vegetables (non-Cash) $75,201
84.173 Fed. - Sp. Ed. - Pre-School Flow Through $63,578
10.555 Commodities (non-Cash) $60,772
10.559 Summer Food Service Program for Children $59,443
84.424 Title Iva Student Support and Academic Enrichment $57,436
93.600 Covid-19 Head Start Arp $53,787
84.358 Title V - Rural Education $42,745
16.710 Cops School Violence Prevention $21,691
10.582 Fresh Fruit and Vegetable Program $21,637
84.041 Impact Aid $2,438