Auburn Community Unit School District #10

8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District must submit monthly reimbursement claims for meals (both breakfast and lunch) served to eligible students. Accurate records must be maintained justifying all meals claimed. 9. Condition The District submitted claims which reported meals greater than what the supporting documentation reflected. In one instance, the counts for lunch and breakfast were reported opposite (lunch was reported as breakfast and breakfast as lunch). 10. Questioned Costs The program is funded based on eligible meals at the established reimbursement rate. Due to the errors identified, the District received excess funding. The exact amount of questioned costs was not determined. 11. Context We selected four months as our sample size to test for reporting. Errors were identified in two of the months selected (August 2022 and February 2023). 12. Effect The situation resulted in the District receiving excess funding from the Child Nutrition Cluster. 13. Cause District personnel incorrectly entered amounts into the monthly reimbursement claim reporting. 14. Recommendation We recommend that management heighten their review of the claims submission prior to its submittal to ISBE in order to identify errors. 15. Management's response Management agrees with the finding and has indicated that they will work with ISBE to correct this situation.

Action Steps: The district has hired a new food service director who has taken measures to implement a more accurate record-keeping system, which includes Accu-Claim, as recommended by ISBE. The new system provides a more detailed daily report. Also, the cashiers at the point of sale have been retrained so that the recording and reporting is accurate. Contact Person(s): Kala Dudley, Food Service Director Ruby Howard, Unit Office Secretary Darren Root, Superintendent Anticipated Completion Date: December 31, 2023

8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District should request Title I grant reimbursement for actual costs in accordance with the Uniform Guidance. 9. Condition The District submitted ISBE expenditure reports with amounts greater than the actual Title I amounts identified in the financial records (within the 200 Employee Benefits function). 10. Questioned Costs Amounts in the ISBE expenditure reports exceeds actual Title I amounts by $1,919. 11. Context Testing of other disbursements related to this grant identified no further exceptions. 12. Effect The situation had the effect of the District receiving $1,919 in excess receipts under this grant. 13. Cause District personnel incorrectly entered amounts into the ISBE grant expenditure reporting. 14. Recommendation We recommend that management heighten their review of the ISBE grant expenditure reports prior to filing. 15. Management's response Management agrees with this finding and indicated that they will work with ISBE to correct this situation.

Action Steps: The District will focus on a greater accountability through check and balance procedures. Both the grant writer and the superintendent review the expenditure reports prior to submitting to ISBE. After the expenditure reports have been submitted and approved by ISBE, they will be reviewed post-approval for accuracy. Contact Person(s): Amy Donaldson, Grant Writer Darren Root, Superintendent Anticipated Completion Date: Immediately. December 31, 2023