EIN: 366005746
UEI: KW35A3EH9PM5
Audited by: Sikich CPA LLC
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 8, 2023. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by August 8, 2023 (1116 days ago).
What is a management decision? →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.
Show full finding ▾Hide full finding ▴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.
Harlem Consolidated School District 122 Corrective Action Plan for Current Year Audit Findings Year Ending June 30, 2022 Corrective Action Plan Finding No: 2022-001 Condition: For October, December, February, and April, there were variances between the support for meal counts maintained by the District and the number of meals claimed by the District. Plan: The District will create a process in which the elementary buildings will enter their hand tallied breakfast meal counts into a shared spreadsheet daily, and upload the backup documentation weekly. The administrative assistant will review the documents and compile the total meal counts to be entered into WINS monthly. The Director of Food and Nutritional Services will review and verify the compiled information, sign off on the totals and submit the claim to the State. Anticipated Date of Completion: January 2023 Name of Contact Person: Josh Aurand, Chief School Business Official (815) 654-4500
FAC accepted this audit on October 31, 2016 — management decision was due May 1, 2017.
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