EIN: 366004647
UEI: J2AUXG6C61N1
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 27, 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 September 27, 2023 (1063 days ago).
What is a management decision? →Monthly Claim for Reimbursement included second meal claims in excess of two percent of the number of first meals served to children for each meal type. Questioned Costs: The questioned costs of this finding are unknown. Context: The District's current internal controls did not detect and correct the inaccurate meal counts before the Claim for Reimbursement were submitted. Effect: Claim for Reimbursement included lunch and breakfast claims that were ineligible. Cause: Internal controls over the Claim for Reimbursement did not detect the inaccurate meal counts prior to the submission. Recommendation: Implement additional procedures to ensure the accuracy of meal counts prior to the submission of the monthly Claim for Reimbursement such as but not limited to training and conferences. Additionally, the District should contact the Illinois State Board of Education for further recommendation on this finding. Management's response: There is no disagreement with this finding and procedures will be implemented. The District will contact the Illinois State Board of Education for further recommendation.
Show full finding ▾Hide full finding ▴THIS FINDING IS: New FINDING TYPE: Internal Control DEFICIENCY TYPE: Significant Deficiency Federal Program Name and Year: Child Nutrition Cluster - 2022 Project No.: 21 & 22-4210 & 4220 AL No.: 10.553, 10.555 Passed Through: Illinois State Board of Education Federal Agency: U.S. Department of Agriculture Criteria or specific requirement (including statutory, regulatory, or other citation): The Code of Federal Regulations (CFR) Title 7, parts 210.8 and 220.11 state that a school food authority shall establish internal controls which ensure the accuracy of meal counts prior to the submission of monthly Claim for Reimbursement . The Code of Federal Regulations (CFR) Title 7, part 225.15(b)(4) states that a school food authority may claim reimbursement for a number of second meals which does not exceed two percent of the number of first meals served to children for each meal type. Condition: Monthly Claim for Reimbursement included second meal claims in excess of two percent of the number of first meals served to children for each meal type. Questioned Costs: The questioned costs of this finding are unknown. Context: The District's current internal controls did not detect and correct the inaccurate meal counts before the Claim for Reimbursement were submitted. Effect: Claim for Reimbursement included lunch and breakfast claims that were ineligible. Cause: Internal controls over the Claim for Reimbursement did not detect the inaccurate meal counts prior to the submission. Recommendation: Implement additional procedures to ensure the accuracy of meal counts prior to the submission of the monthly Claim for Reimbursement such as but not limited to training and conferences. Additionally, the District should contact the Illinois State Board of Education for further recommendation on this finding. Management's response: There is no disagreement with this finding and procedures will be implemented. The District will contact the Illinois State Board of Education for further recommendation.
Condition: Monthly Claim for Reimbursement included second meal claims in excess of two percent of the number of first meals served to children for each meal type. Plan: Implement additional procedures to ensure the accuracy of meal counts prior to the submission of the monthly Claim for Reimbursement such as but not limited to training and conferences. Additionally, the District should contact the Illinois State Board of Education for further recommendation on this finding. Anticipated Date of Completion: 6/30/2023 Name of Contact Person: Thomas Akers, Superintendent Management's response: There is no disagreement with this finding and procedures will be implemented. The District will contact the Illinois State Board of Education for further recommendation.
The District overstated expenditures on the ESSER I June 30, 2021 expenditure report. Questioned Costs: The ESSER I 2020 project year's June 30, 2021 expenditure report included $10,678 of questioned costs. Purchased Services were overstated by $2,300, Supplies and Materials were overstated by $6,035, and Capital Outlay was overstated by $2,343 when compared to the accounting records. Context: The ESSER I 2020 project year's June 30, 2021 expenditure report included $10,678 of questioned costs. Purchased Services were overstated by $2,300, Supplies and Materials were overstated by $6,035, and Capital Outlay was overstated by $2,343 when compared to the accounting records. Effect: Expenditures reported on the final project expenditure report were overstated by $10,678. Excluding the $10,678 of overstated expenditures from the calculation of over all expenditures of federal awards resulted in the district expending less than $750,000 of federal awards during the year ended June 30, 2021 and thereby not being subject to the Uniform Guidance/Single Audit provisions. Cause: ESSER I 2020 project year's final expenditures were reported in error. Recommendation: Grant expenditures should be reviewed and reconciled back to the accounting records prior to submitting final reports; ISBE grants division should be contacted regarding this discrepancy. Management's response: The District agrees that the expenditures claimed on the June 30, 2021 expenditure report was overstated by $10,678 and in the future will review and reconcile the expenditure reports to the accounting records before submitting to ISBE.
Show full finding ▾Hide full finding ▴THIS FINDING IS: New FINDING TYPE: Internal Control DEFICIENCY TYPE: Significant Deficiency Federal Program Name and Year: Education Stabilization Fund - 2022 Project No.: 20-4998-ER AL No.: 84.425D Passed Through: Illinois State Board of Education Federal Agency: U.S. Department of Education Criteria or specific requirement (including statutory, regulatory, or other citation): The District is required to report grant expenditures in accordance with the Illinois State Board of Education State and Federal Grant Administration Policy and Fiscal Requirements and Procedures and the ISBE Illinois Program Account Manual, which is consistent with the provisions of the Uniform Guidance. According to Uniform Guidance, Title 2 CFR 200.516, the District is required to maintain internal control over Federal programs that provide reasonable assurance that the Auditee is managing Federal awards in compliance with laws, regulations, and provisions of contracts or grant agreements that could have a material effect on each of its Federal programs. Under Uniform Guidance, Title 2 CFR 200.501, a non-Federal entity that expends $750,000 or more during the entity's fiscal year in Federal awards must have a single audit conducted for that year. Condition: The District overstated expenditures on the ESSER I June 30, 2021 expenditure report. Questioned Costs: The ESSER I 2020 project year's June 30, 2021 expenditure report included $10,678 of questioned costs. Purchased Services were overstated by $2,300, Supplies and Materials were overstated by $6,035, and Capital Outlay was overstated by $2,343 when compared to the accounting records. Context: The ESSER I 2020 project year's June 30, 2021 expenditure report included $10,678 of questioned costs. Purchased Services were overstated by $2,300, Supplies and Materials were overstated by $6,035, and Capital Outlay was overstated by $2,343 when compared to the accounting records. Effect: Expenditures reported on the final project expenditure report were overstated by $10,678. Excluding the $10,678 of overstated expenditures from the calculation of over all expenditures of federal awards resulted in the district expending less than $750,000 of federal awards during the year ended June 30, 2021 and thereby not being subject to the Uniform Guidance/Single Audit provisions. Cause: ESSER I 2020 project year's final expenditures were reported in error. Recommendation: Grant expenditures should be reviewed and reconciled back to the accounting records prior to submitting final reports; ISBE grants division should be contacted regarding this discrepancy. Management's response: The District agrees that the expenditures claimed on the June 30, 2021 expenditure report was overstated by $10,678 and in the future will review and reconcile the expenditure reports to the accounting records before submitting to ISBE.
Condition: The District overstated expenditures on the ESSER I June 30, 2021 expenditure report. Plan: Grant expenditures should be reviewed and reconciled back to the accounting records prior to submitting final reports; ISBE grants division should be contacted regarding this discrepancy. Anticipated Date of Completion: 6/30/2023 Name of Contact Person: Thomas Akers, Superintendent Management's response: The District agrees that the expenditures claimed on the June 30, 2021 expenditure report was overstated by $10,678 and in the future will review and reconcile the expenditure reports to the accounting records before submitting to ISBE.
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 compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.