EIN: 366004648
UEI: C4KNVM227R22
Audited by: Gorenz and Associates, Ltd.
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 30, 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 30, 2026 (27 days from today).
What is a management decision? →FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
FAC accepted this audit on March 30, 2024 — management decision was due September 30, 2024.
FAC accepted this audit on February 21, 2023 — management decision was due August 21, 2023.
FAC accepted this audit on February 16, 2022 — management decision was due August 16, 2022.
FAC accepted this audit on January 5, 2021 — management decision was due July 5, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 19-4210-00, -01 & 19-4220-00 5. CFDA No.: 10.553 & 10.555 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is required to monitor, through review or audit or by other means, the net cash resources of the nonprofit school food service program in accordance with Section 210.19 of the Code of Federal Regulation. 9. Condition The District has not established internal controls to ensure that net cash resources are being properly monitored. 10. Questioned Costs None 11. Context During the audit, it was determined that the District does not have net cash resources greater than three months average expenditures. However, the District has not been monitoring its cash balances throughout the year in order to determine this. 12. Effect The District is unaware of the cash balance in its food services account. 13. Cause Management has not implemented controls that would allow the District to monitor its net cash resources. 14. Recommendation It is recommended that the District maintain and monitor the cash balances it accumulates to help ensure that they do not exceed 3x the average monthly expenditures. 15. Management's response The District will monitor its net cash resources in its food services account.
Show full finding ▾Hide full finding ▴3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 19-4210-00, -01 & 19-4220-00 5. CFDA No.: 10.553 & 10.555 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is required to monitor, through review or audit or by other means, the net cash resources of the nonprofit school food service program in accordance with Section 210.19 of the Code of Federal Regulation. 9. Condition The District has not established internal controls to ensure that net cash resources are being properly monitored. 10. Questioned Costs None 11. Context During the audit, it was determined that the District does not have net cash resources greater than three months average expenditures. However, the District has not been monitoring its cash balances throughout the year in order to determine this. 12. Effect The District is unaware of the cash balance in its food services account. 13. Cause Management has not implemented controls that would allow the District to monitor its net cash resources. 14. Recommendation It is recommended that the District maintain and monitor the cash balances it accumulates to help ensure that they do not exceed 3x the average monthly expenditures. 15. Management's response The District will monitor its net cash resources in its food services account.
Condition: The District has not established internal controls to ensure compliance with the requirements of the Child Nutrition Cluster guidelines with respect to Cash Management. Plan: The District will implement controls that monitor the cash balance in its Food Services Account and ensure compliance with Child Nutrition Cluster guidelines. Anticipated Date of Completion: 6/30/2020 Name of Contact Person: Dr. Adam Brumbaugh, Superintendent Management Response: Not Required
FAC accepted this audit on October 18, 2018 — management decision was due April 18, 2019.
FAC accepted this audit on October 24, 2017 — management decision was due April 24, 2018.
FAC accepted this audit on October 17, 2016 — management decision was due April 17, 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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