EIN: 366004330
UEI: HBJXU2YDRE67
Audited by: Baker Tilly US,LLP
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 11, 2024. 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 June 11, 2025 (456 days ago).
What is a management decision? →FAC accepted this audit on March 26, 2024 — management decision was due September 26, 2024.
3. Federal Program Name and Year: Child Nutrition Cluster - 2023 4. Project No.: 23-4210-00 and 23-4220-00 5. AL No.: 10.553, 10.555 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) The District should have functional internal controls in place to ensure compliance with reporting requirements of the federal award. The submissions of monthly claims for reimbursement should be reviewed and approved by someone other than the preparer of the claim to ensure the claim is properly prepared and agrees to supporting documentation. 9. Condition15 During our audit testing we noted that the District Cashier prepares and submits monthly reimbursement claims to ISBE and that these submissions are not reviewed or approved by anyone else. No formal documentation of the review. 10. Questioned Costs16 N/A 11. Context17 The internal control deficiency is systemic in the District's process for submitting reimbursement claims. 12. Effect Inaccurate monthly claims reimbursements could be submitted for reimbursement which could lead to potential questioned costs under the award. 13. Cause The District has not designed and implemented an internal control process to ensure that monthly reimbursement claims submissions are reviewed and approved by someone outside the preparer. 14. Recommendation Proper review of ISBE reimbursement submission by someone other than the preparer and or formal documentation of the review. 15. Management's response18 The District will implement a process in which the Business Manager will review and approve monthly reimbursement claim submissions prior to them being submitted. 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 ▴3. Federal Program Name and Year: Child Nutrition Cluster - 2023 4. Project No.: 23-4210-00 and 23-4220-00 5. AL No.: 10.553, 10.555 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) The District should have functional internal controls in place to ensure compliance with reporting requirements of the federal award. The submissions of monthly claims for reimbursement should be reviewed and approved by someone other than the preparer of the claim to ensure the claim is properly prepared and agrees to supporting documentation. 9. Condition15 During our audit testing we noted that the District Cashier prepares and submits monthly reimbursement claims to ISBE and that these submissions are not reviewed or approved by anyone else. No formal documentation of the review. 10. Questioned Costs16 N/A 11. Context17 The internal control deficiency is systemic in the District's process for submitting reimbursement claims. 12. Effect Inaccurate monthly claims reimbursements could be submitted for reimbursement which could lead to potential questioned costs under the award. 13. Cause The District has not designed and implemented an internal control process to ensure that monthly reimbursement claims submissions are reviewed and approved by someone outside the preparer. 14. Recommendation Proper review of ISBE reimbursement submission by someone other than the preparer and or formal documentation of the review. 15. Management's response18 The District will implement a process in which the Business Manager will review and approve monthly reimbursement claim submissions prior to them being submitted. 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.
Corrective Action Plan Finding No: 2023-002 Condition: During our audit testing we noted that the District Cashier prepares and submits monthly reimbursement claims to ISBE and that these submissions are not reviewed or approved by anyone else. No formal documentation of the review. Plan: The District will implement a process in which the Business Manager will review and approve monthly reimbursement claim submissions prior to them being submitted. Anticipated Date of Completion: June 30, 2024 Name of Contact Person: Ryan Leonard, Business Manager/CSBO (708) 496-8700 x 5004
FAC accepted this audit on January 22, 2023 — management decision was due July 22, 2023.
FAC accepted this audit on April 10, 2022 — management decision was due October 10, 2022.
FAC accepted this audit on December 6, 2020 — management decision was due June 6, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 27, 2018 — management decision was due June 27, 2019.
FAC accepted this audit on December 3, 2017 — management decision was due June 3, 2018.
FAC accepted this audit on December 19, 2016 — management decision was due June 19, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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