EIN: 362716879
UEI: MHDXF7L86G33
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 2, 2026. 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 September 2, 2026 (5 days from today).
What is a management decision? →The District was unable to provide documentation for three invoices charged to the program. The District was also unable to provide supporting documentation for one employee time card. Questioned Costs:$4,823.03 Context: During testing of expenditures under the Child Nutrition Cluster, a sample of invoices and payroll transactions was selected for review. We requested supporting documentation to verify the allowability and accuracy of the charges. The District was unable to provide documentation for three invoices and one employee timecard included in the sample. Effect:Without adequate supporting documentation, we are unable to determine whether the questioned costs are allowable, allocable, and reasonable under program requirements. As a result, these costs are considered unsupported and questioned. Cause:The District did not maintain or was unable to locate required supporting documentation for certain expenditures charged to the Child Nutrition Cluster, indicating weaknesses in record retention and documentation controls. Recommendation: We recommend that management strengthen internal controls over record retention to ensure all invoices and payroll documentation supporting program expenditures are properly maintained and readily accessible. Management should also review current documentation practices to ensure compliance with federal and grant requirements. Mangement's Response: Management agrees with this finding and response is included within the corrective action plan.
Show full finding ▾Hide full finding ▴National School Lunch Program - 2025- Project No. 4210 ALN 10.555 Passed through: ISBE Federal Agency: U.S. Department of Agriculture Criteria or specific requirement (including statutory, regulatory, or other citation): Grant agreements and applicable federal regulations (e.g., 2 CFR 200.403 and 2 CFR 200.404) require that all costs charged to a federal program be adequately documented, supported, and allowable. Supporting documentation such as invoices and employee timecards must be maintained to substantiate expenditures. Condition:The District was unable to provide documentation for three invoices charged to the program. The District was also unable to provide supporting documentation for one employee time card. Questioned Costs:$4,823.03 Context: During testing of expenditures under the Child Nutrition Cluster, a sample of invoices and payroll transactions was selected for review. We requested supporting documentation to verify the allowability and accuracy of the charges. The District was unable to provide documentation for three invoices and one employee timecard included in the sample. Effect:Without adequate supporting documentation, we are unable to determine whether the questioned costs are allowable, allocable, and reasonable under program requirements. As a result, these costs are considered unsupported and questioned. Cause:The District did not maintain or was unable to locate required supporting documentation for certain expenditures charged to the Child Nutrition Cluster, indicating weaknesses in record retention and documentation controls. Recommendation: We recommend that management strengthen internal controls over record retention to ensure all invoices and payroll documentation supporting program expenditures are properly maintained and readily accessible. Management should also review current documentation practices to ensure compliance with federal and grant requirements. Mangement's Response: Management agrees with this finding and response is included within the corrective action plan.
Finding Number 2025-001 Condition: The District was unable to provide documentation for three invoices charged to the program. The District was also unable to provide supporting documentation for one employee time card. Management Response/Plan: The District acknowledges the finding and has strengthened internal controls over disbursements by implementing centralized invoice retention procedures and requiring verification of supporting documentation prior to payment approval. Staff have been retrained on documentation requirements, and periodic monitoring will be conducted to ensure all expenditures are properly supported and maintained. Anticipated Date of completion: June 2026 Name of Contact Person: Dr. Joe Mullikin
The District could not provide supporting documentation for one (1) invoice charged to the program. Questioned Cost: $2,324.25 Context: During testing of ESSER program expenditures, a sample of disbursements was selected for review. We requested supporting documentation to verify the allowability and accuracy of the charges. The District was unable to provide documentation for one invoice included in the sample. Effect: Without adequate supporting documentation, we are unable to determine whether the expenditure is allowable, allocable, and reasonable under ESSER program requirements. As a result, the cost is considered unsupported and questioned. Cause:The District did not maintain or was unable to locate the required supporting documentation for the expenditure, indicating weaknesses in documentation retention and internal controls over grant expenditures. Recommendation: We recommend that management strengthen internal controls over documentation retention to ensure all expenditures charged to ESSER are properly supported and readily available for review. Management should also conduct a review of recordkeeping procedures to ensure compliance with federal grant requirements. Management's Response: Management agrees with this finding and response is included within the corrective action plan.
Show full finding ▾Hide full finding ▴COVID-19 Elementary and Secondary School Emergency Relief Grant - 2024 Passed through: ISBE Federal Agency: U.S. Department of Education Project Number: 2024-4998-E3 ALN 84.425U Criteria or specific requirement (including statutory, regulatory, or other citation): In accordance with 2 CFR 200.403, 2 CFR 200.404, and applicable ESSER grant requirements, all costs charged to federal awards must be adequately documented, supported, allowable, allocable, and reasonable. Supporting documentation, including vendor invoices, must be maintained to substantiate expenditures. Condition: The District could not provide supporting documentation for one (1) invoice charged to the program. Questioned Cost: $2,324.25 Context: During testing of ESSER program expenditures, a sample of disbursements was selected for review. We requested supporting documentation to verify the allowability and accuracy of the charges. The District was unable to provide documentation for one invoice included in the sample. Effect: Without adequate supporting documentation, we are unable to determine whether the expenditure is allowable, allocable, and reasonable under ESSER program requirements. As a result, the cost is considered unsupported and questioned. Cause:The District did not maintain or was unable to locate the required supporting documentation for the expenditure, indicating weaknesses in documentation retention and internal controls over grant expenditures. Recommendation: We recommend that management strengthen internal controls over documentation retention to ensure all expenditures charged to ESSER are properly supported and readily available for review. Management should also conduct a review of recordkeeping procedures to ensure compliance with federal grant requirements. Management's Response: Management agrees with this finding and response is included within the corrective action plan.
Finding Number 2025-002 Condition: The District could not provide supporting documentation for one (1) invoice charged to the program. Management Response/Plan: The District acknowledges the finding and has strengthened internal controls over disbursements by implementing centralized invoice retention procedures and requiring verification of supporting documentation prior to payment approval. Staff have been retrained on documentation requirements, and periodic monitoring will be conducted to ensure all expenditures are properly supported and maintained. Anticipated Date of completion: June 2026 Name of Contact Person: Dr. Joe Mullikin
The District could not provide free and reduced-price meal applications for two (2) students selected for testing. Additionally, two (2) students were provided free lunches when, based on eligibility information, they should have been classified and provided benefits at the reduced-price level. One (1) student was provided reduced lunches, when, based upon eligibility information, they should have been classified as free lunches. Questioned Costs: The monetary impact was not quantified; however, the difference between free and reduced lunch reimbursement rates represents the questioned amount associated with the two misclassified students. Context: During testing of eligibility determinations under the Child Nutrition Cluster, a sample of student applications was selected to verify proper classification and benefit issuance. The District was unable to provide applications for two students included in the sample. Further review identified two students who were incorrectly approved for free meals instead of reduced-price meals and one student was approved for reduced-price meals instead of free meals. Effect: Failure to maintain required applications and properly determine eligibility may result in incorrect reimbursement claims and noncompliance with Child Nutrition Program requirements. This increases the risk of overclaiming federal reimbursement. Cause: The errors appear to be due to weaknesses in documentation retention and review procedures related to student eligibility determinations and benefit issuance. Recommendation: We recommend that the District strengthen internal controls over eligibility documentation and review procedures to ensure: All student applications are properly maintained and readily accessible; and Eligibility determinations are reviewed for accuracy prior to benefit approval. Periodic internal reviews should be conducted to verify compliance with Child Nutrition Program requirements. Management's response: Management agrees with this finding and response is included within the corrective action plan.
Show full finding ▾Hide full finding ▴National School Lunch Program - 2025- Project No. 4210 ALN 10.555 Passed through: ISBE Federal Agency: U.S. Department of Agriculture Criteria or specific requirement (including statutory, regulatory, or other citation): In accordance with 7 CFR Part 245 and Child Nutrition Program regulations, school districts must maintain approved free and reduced-price meal applications to support student eligibility determinations. Benefits must be accurately determined and properly applied based on documented household eligibility information. Condition: The District could not provide free and reduced-price meal applications for two (2) students selected for testing. Additionally, two (2) students were provided free lunches when, based on eligibility information, they should have been classified and provided benefits at the reduced-price level. One (1) student was provided reduced lunches, when, based upon eligibility information, they should have been classified as free lunches. Questioned Costs: The monetary impact was not quantified; however, the difference between free and reduced lunch reimbursement rates represents the questioned amount associated with the two misclassified students. Context: During testing of eligibility determinations under the Child Nutrition Cluster, a sample of student applications was selected to verify proper classification and benefit issuance. The District was unable to provide applications for two students included in the sample. Further review identified two students who were incorrectly approved for free meals instead of reduced-price meals and one student was approved for reduced-price meals instead of free meals. Effect: Failure to maintain required applications and properly determine eligibility may result in incorrect reimbursement claims and noncompliance with Child Nutrition Program requirements. This increases the risk of overclaiming federal reimbursement. Cause: The errors appear to be due to weaknesses in documentation retention and review procedures related to student eligibility determinations and benefit issuance. Recommendation: We recommend that the District strengthen internal controls over eligibility documentation and review procedures to ensure: All student applications are properly maintained and readily accessible; and Eligibility determinations are reviewed for accuracy prior to benefit approval. Periodic internal reviews should be conducted to verify compliance with Child Nutrition Program requirements. Management's response: Management agrees with this finding and response is included within the corrective action plan.
Finding Number 2025-003 Condition: The District could not provide free and reduced-price meal applications for two (2) students selected for testing. Additionally, two (2) students were provided free lunches when, based on eligibility information, they should have been classified and provided benefits at the reduced-price level. One (1) student was provided reduced lunches, when, based upon eligibility information, they should have been classified as free lunches. Management Response/Plan: The District acknowledges the finding and has strengthened internal controls over eligibility determination and document retention for the National School Lunch Program by implementing centralized recordkeeping procedures and a secondary review of all applications prior to approval. Staff have been retrained, and the District will perform periodic monitoring to ensure applications are properly retained and student benefit levels are accurately assigned. Anticipated Date of completion: June 2026 Name of Contact Person: Dr. Joe Mullikin
FAC accepted this audit on January 8, 2020 — management decision was due July 8, 2020.
3. Federal Program Name and Year: Child Nutrition Cluster 20194. Project No.: 18 & 19-4210-005. CFDA No.: 10.5556. Passed Through: Illinois State Board of Education7. Federal Agency: U.S. Department of Agriculture8. Criteria or specific requirement (including statutory, regulatory, or other citation)The Code of Federal Regulations (CFR) Title 2, part 180.220 states that non-Federal entities are prohibited from contracting with or making sub-awards under covered transactions to parties that are suspended or disbarred.9. ConditionThe District did not obtain debarment certification or check the System for Award Management website for vendors contracted in excess of $25,000 related to the grant program. Upon further review, it was determined that the vendors were not suspended or debarred.10. Questioned CostsNone.11. ContextThe District did not verify that selected vendors were not suspended or debarred.12. EffectNoncompliance with the federal award program's suspension and debarment compliance requirements could occur and not be detected and corrected timely.13. CauseProcedures are not in place to verify if vendors contracted with in excess of $25,000 related to the Child Nutrition Cluster program are not suspended, debarred, or otherwise excluded from doing business.14. RecommendationProcedures need to be implemented to ensure all vendors contracted with have not been suspended or debarred or otherwise excluded from doing business, prior to procuring their services.15. Management's responseThere is no disagreement with this finding and procedures will be implemented to ensure all vendors contracted with have not been suspended or debarred or otherwise excluded from doing business, prior to procuring their services.
Show full finding ▾Hide full finding ▴3. Federal Program Name and Year: Child Nutrition Cluster 20194. Project No.: 18 & 19-4210-005. CFDA No.: 10.5556. Passed Through: Illinois State Board of Education7. Federal Agency: U.S. Department of Agriculture8. Criteria or specific requirement (including statutory, regulatory, or other citation)The Code of Federal Regulations (CFR) Title 2, part 180.220 states that non-Federal entities are prohibited from contracting with or making sub-awards under covered transactions to parties that are suspended or disbarred.9. ConditionThe District did not obtain debarment certification or check the System for Award Management website for vendors contracted in excess of $25,000 related to the grant program. Upon further review, it was determined that the vendors were not suspended or debarred.10. Questioned CostsNone.11. ContextThe District did not verify that selected vendors were not suspended or debarred.12. EffectNoncompliance with the federal award program's suspension and debarment compliance requirements could occur and not be detected and corrected timely.13. CauseProcedures are not in place to verify if vendors contracted with in excess of $25,000 related to the Child Nutrition Cluster program are not suspended, debarred, or otherwise excluded from doing business.14. RecommendationProcedures need to be implemented to ensure all vendors contracted with have not been suspended or debarred or otherwise excluded from doing business, prior to procuring their services.15. Management's responseThere is no disagreement with this finding and procedures will be implemented to ensure all vendors contracted with have not been suspended or debarred or otherwise excluded from doing business, prior to procuring their services.
Condition:The District did not obtain debarment certification or check the System for Award Management website for vendors contracted in excess of $25,000 related to the grant program. Upon further review, it was determined that the vendors were not suspended or debarred.Plan:Procedures will be implemented to ensure all vendors contracted with have not been suspended or debarred or otherwiseexcluded from doing business, prior to procuring their services.Anticipated Date of Completion: 6/30/2020Name of Contact Person: Dr. Michael Greenlee, SuperintendentManagement Response: Not Required.
FAC accepted this audit on December 19, 2018 — management decision was due June 19, 2019.
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Show full finding ▾Hide full finding ▴FAC accepted this audit on October 19, 2017 — management decision was due April 19, 2018.
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2016-003
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FAC accepted this audit on December 27, 2016 — management decision was due June 27, 2017.
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2014-005
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2015-005
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