Finding Text
1. FINDING NUMBER: 2023 - 001
2. THIS FINDING IS: New
3. Federal Program Name and Year: National School Breakfast Program, National School Lunch Program - PY 2022 and 2023
4. Project No.: 22-4210-00, 23-4210-00, 22-4220-00, 23-4220-00
5. AL No.: 10.553, 10.555
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 7 CFR 210.14(e), the District is required to determine the weighted average price of paid lunches, calculate the paid lunch equity (PLE) requirement and if the paid lunch equity calculated is higher than the weighted average price the District has been charging increase the price charged. Additionally, as noted in 2 CFR 200.303, the District should establish and maintain effective internal control over Federal awards that provide reasonable assurance that the District is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.
9. Condition: The District failed to perform and submit the required PLE calculation.
10. Questioned Costs: No questioned costs identified.
11. Context: The deficiency represents an isolated instance rather than a systemic problem. This was a one time occurence due to the transition of the program from outsourcing to in-house management. The District did complete the PLE document for FY24 in the Spring 2023. The sample was not statistically valid.
12. Effect: The District may inadvertently charge incorrect meal prices, affecting program equity.
13. Cause: The lack of completion was due to the transition from outsourcing the management of their food service program to moving the management of the program in-house. Due to this transition, the new management was not employed at the time this procedure is typically completed.
14. Recommendation: The District should complete the PLE each year going forward and implement internal controls to ensure the requirement is met.
15. Management's response: See corrective action plan.