Township High School District 113Local Government

Township High School District 113 34-049-1130-17 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2021 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2021- 001 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Summer Food Service Program 4. Project No.: 21-4225-00 5. CFDA No.: 10.559 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) 7 CFR 225.15 "Sponsors shall maintain accurate records justifying all meals claimed and documenting that all Program funds were spent only on allowable Child Nutrition Program costs. Failure to maintain such records may be grounds for denial of reimbursement for meals served and/or administrative costs claimed during the period covered by the records in question." 9. Condition15 The District claimed $11,501 in unsupported meal counts for reimbursement due to an error when preparing the claims. Projected questioned costs: $29,205 when extrapolation the error rate in our sample throughout the population of claims submitted. 10. Questioned Costs16 CFDA No. 10.559: Known questioned costs identified based on sampling performed were $11,501. Projected questioned costs extrapolated to the population based on the error rate calculated in the sample were $29,205. 11. Context17 BT sampled the underlying hand count tally sheets that were used to compile the monthly summary claim counts for the months of October 21, December 21, February 22 and April 22. BT compared the total of the individual hand count tally sheets back to the monthly summary claim counts that were submittted to ISBE for reimburesment. During our testing it was noted that the individual hand count tally sheets did not support the collective meal counts submitted for the months sampled. The total value of the meal reimbursements sampled $559,902, the known questioned costs identified were $11,501, the total value of claims submitted by the District under the award was $1,421,762. A projected error was estimated at $29,205 based upon the error rate noted in our sample. 12. Effect Meals that were not actually served were mistakingly claimed for reimbursement. 13. Cause Information submitted for claims reimbursement was not reconcilied back to the hand count tally sheets which ultimately resulted in an inaccurate meal count to be submitted for reimbursement. 14. Recommendation The District should reconcile the underlying daily meal counts to the monthly summary reports that are provided by the food service provider prior to submitting the claim for reimbursement. Any differences should be investigated and remedied prior to submitting a reimbursement claim. 15. Management's response18 The District will implement additional procedures to ensure claims reimbursements are reconcilied back to the underlying meal count documentation prior to finalizing claim. 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.