Finding Text
Federal Agency: U.S. Department of Education
Federal Program Title: Child Nutrition Cluster
Assistance Listing Number: 10.555, 10-553, 10.559.
Pass-Through Agency: Illinois State Board of Education (ISBE)
Pass-Through Number(s): 22-4210-000, 23-4210-00, 22-4220-00, 23-4220-00, 23-4225-00
Award Period: July 1, 2022 – June 30, 2023
Type of Finding: Significant Deficiency in Internal Control over Compliance - Other Matter
Criteria or Specific Requirement: The District is required to have an internal control over compliance of reporting.
Condition: During our testing of reports for the Child Nutrition Cluster, we noted the reports were not reviewed by someone within the District that is separate from the preparer. The District does not have an internal control system over the submission of reports related to this program.
Questioned Costs: None
Context: We noted this condition in 6 out of 6 financial reports tested.
Cause: The District does not have proper internal controls in place regarding submission of reports.
Effect: The District may not detect errors in grant reporting in which it is responsible for.
Repeat Finding: This finding was not reported in the prior year.
Recommendation: We recommend the District implement an internal control to review the work performed by the individual preparing the reports before submission.
Views of Responsible Officials and Planned Corrective Actions: The District now reviews the work performed by the individual preparing the reports before submission.