EIN: 366004365
UEI: RJJGNDRT8N11
Audited by: BAKER TILLY US, LLP
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 22, 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 October 22, 2026 (54 days from today).
What is a management decision? →FAC accepted this audit on February 20, 2025 — management decision was due August 20, 2025.
FAC accepted this audit on April 17, 2024 — management decision was due October 17, 2024.
FAC accepted this audit on March 21, 2023 — management decision was due September 21, 2023.
FAC accepted this audit on April 18, 2022 — management decision was due October 18, 2022.
FAC accepted this audit on January 9, 2021 — management decision was due July 9, 2021.
1. FINDING NUMBER:14 2020- 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: National School Lunch Program PY 2019/2020 4. Project No.: 20-4210-00 5. CFDA No.: 10.555 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) Per 7 CFR section 210.14(e), "For each school year beginning July 1, 2011, school food authorities shall establish prices for paid lunches in accordance with this paragraph". Alternatively, if the District meets section 776 of the Consolidated Appropriations Act, 2018 (Public Law 115-141), congress proves that only SFAs that had a negative balance in the nonprofit school food service account as of January 31, 2018 shall be required to establish prices paid for lunches according to Paid Lunch Equity provisions." 9. Condition15 The District did not assess their paid lunch equity for the fiscal year and the District was unable to provide documentation stating that the District is exempt from assessing their paid lunch equity. As a result, the District not adjust the paid lunch price accordingly. 10. Questioned Costs16 Finding does not result in questioned costs. 11. Context17 This finding related to a program special test and did not pertain to the transactional level. Finding is limited to this special test and is not prevalent throughout the program. 12. Effect The District does not know how much it needs to raise its prices to be in compliance with the paid lunch equity requirement. 13. Cause The District was not appropriately monitoring compliance with the paid lunch equity requirement. 14. Recommendation The District should make themselves aware of Federal requirements and tests for their programs to ensure compliance with the paid lunch equity requirement.
Show full finding ▾Hide full finding ▴1. FINDING NUMBER:14 2020- 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: National School Lunch Program PY 2019/2020 4. Project No.: 20-4210-00 5. CFDA No.: 10.555 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) Per 7 CFR section 210.14(e), "For each school year beginning July 1, 2011, school food authorities shall establish prices for paid lunches in accordance with this paragraph". Alternatively, if the District meets section 776 of the Consolidated Appropriations Act, 2018 (Public Law 115-141), congress proves that only SFAs that had a negative balance in the nonprofit school food service account as of January 31, 2018 shall be required to establish prices paid for lunches according to Paid Lunch Equity provisions." 9. Condition15 The District did not assess their paid lunch equity for the fiscal year and the District was unable to provide documentation stating that the District is exempt from assessing their paid lunch equity. As a result, the District not adjust the paid lunch price accordingly. 10. Questioned Costs16 Finding does not result in questioned costs. 11. Context17 This finding related to a program special test and did not pertain to the transactional level. Finding is limited to this special test and is not prevalent throughout the program. 12. Effect The District does not know how much it needs to raise its prices to be in compliance with the paid lunch equity requirement. 13. Cause The District was not appropriately monitoring compliance with the paid lunch equity requirement. 14. Recommendation The District should make themselves aware of Federal requirements and tests for their programs to ensure compliance with the paid lunch equity requirement.
The district will continue to evaluate their lunch program. We will fill out the proper PLE form going forward to help assess our paid lunch equity.
FAC accepted this audit on January 30, 2020 — management decision was due July 30, 2020.
FAC accepted this audit on January 14, 2019 — management decision was due July 14, 2019.
FAC accepted this audit on December 27, 2017 — management decision was due June 27, 2018.
FAC accepted this audit on December 18, 2016 — management decision was due June 18, 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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
