PLEASANTDALE SCHOOL DISTRICT 107Local Government

1. FINDING NUMBER:14 2022 - 001 2. THIS FINDING IS: NEW 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 2022 5. CFDA 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. Condition For the February 2022 claim reimbursement, the amount of reimbursement received did not agree to the underlying supporting documentation. The District's February claim in the amount of $30,010 for the Elementary School was rejected as it was submitted with an error and further rejected by ISBE. 10. Questioned Costs None noted 11. Context 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 is an isolated instance as no other issues were noted. 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.