Finding Text
Harlem Consolidated School District 122 04-101-1220-22 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2022 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2022 - 001 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster - Project Year 2022 4. Project No.: 22-4220, 22-4210 5. ASL No.: 10.555/10.553 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) "Per OMG Compliance Supplement, Part 3 - Compliance Requirements, Section L - Reporting, one of the audit objectives is to ""Determine whether the required reports for Federal awards include all activity of the reporting period, are supported by applicable accounting records, and are fairly presented in accordance with governing requirements."" " 9. Condition15 For October, December, February, and April reports, there were variances between the support for meal counts maintained by the District and the number of meals claimed by the District. 10. Questioned Costs16 No reportable questioned costs 11. Context17 The issue was a result of an error made when preparing the reimbursement claims. 12. Effect Costs not actually incurred or allowable to the grant could be mistakenly claimed for reimbursement. 13. Cause Finding was consistent across all reports being testing. 14. Recommendation We recommend that the District implement controls and perform a review of monthly claim reimbursements to supporting internal meal count reports to ensure that only allowable and supported expenditures are claimed. 15. Management's response18 See corrective action plan 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.