EIN: 366004950
UEI: M3R5XPKQMSP9
Audited by: NEWKIRK & ASSOCIATES, INC.
Oversight agency: 84 [Department of Education]
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Data as of September 14, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 8, 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 8, 2026 (22 days from today).
What is a management decision? →2 CFR section 200.302(b)(3-4) states “The financial management system of each non-Federal entity must provide for the following… (3) Records that identify adequately the source and application of funds for federally-funded activities. These records must contain information pertaining to Federal awards, authorizations, financial obligations, unobligated balances, assets, expenditures, income and interest and be supported by source documentation. (4) Effective control over, and accountability for, all funds, property, and other assets. The non-Federal entity must adequately safeguard all assets and assure that they are used solely for authorized purposes.”
Show full finding ▾Hide full finding ▴2 CFR section 200.302(b)(3-4) states “The financial management system of each non-Federal entity must provide for the following… (3) Records that identify adequately the source and application of funds for federally-funded activities. These records must contain information pertaining to Federal awards, authorizations, financial obligations, unobligated balances, assets, expenditures, income and interest and be supported by source documentation. (4) Effective control over, and accountability for, all funds, property, and other assets. The non-Federal entity must adequately safeguard all assets and assure that they are used solely for authorized purposes.”
We will change the way we prepare grant expenditure reports internally to ensure that journal entries are not counted twice. We will also have grant expenditures reports reviewed by someone other than the preparer before submission.
7 CFR Part 245.10(a)(2) states “An assurance that for children who are not categorically eligible for free and reduced price benefits the local educational agency will determine eligibility for free and reduced price meals or free milk in accordance with the current Income Eligibility Guidelines.”
Show full finding ▾Hide full finding ▴7 CFR Part 245.10(a)(2) states “An assurance that for children who are not categorically eligible for free and reduced price benefits the local educational agency will determine eligibility for free and reduced price meals or free milk in accordance with the current Income Eligibility Guidelines.”
1. Prior to final submission of the monthly claim to ISBE, staff will: o Print off each page of the ISBE claim entry. o Compare the printed claim data to the original backup documentation (meal counts, reimbursement worksheets, etc.). o Verify that all numbers align with the supporting records. 2. Any discrepancies found during this review will be corrected in the ISBE system before final submission.
7 CFR Part 210.8(a)(s) states, “Prior to the submission of a monthly Claim for Reimbursement, each school food authority shall review the lunch count data for each school under its jurisdiction to ensure the accuracy of the monthly Claim for Reimbursement. The objective of this review is to ensure that monthly claims include only the number of free, reduced price and paid lunches served on any day of operation to children currently eligible for such lunches.”
Show full finding ▾Hide full finding ▴7 CFR Part 210.8(a)(s) states, “Prior to the submission of a monthly Claim for Reimbursement, each school food authority shall review the lunch count data for each school under its jurisdiction to ensure the accuracy of the monthly Claim for Reimbursement. The objective of this review is to ensure that monthly claims include only the number of free, reduced price and paid lunches served on any day of operation to children currently eligible for such lunches.”
The District will consider possible additional training and other opportunities to increase the likelihood that an error like this does not occur again.
FAC accepted this audit on December 19, 2024 — management decision was due June 19, 2025.
FAC accepted this audit on November 18, 2023 — management decision was due May 18, 2024.
During our audit we noted all of the expenditures reports for ESSER II were submitted late. Context: All of the quarterly expenditure reports were filed late.
Show full finding ▾Hide full finding ▴Criteria: Expenditure reports are due by the 20th day after the end of each quarter. Condition: During our audit we noted all of the expenditures reports for ESSER II were submitted late. Context: All of the quarterly expenditure reports were filed late.
The District will create procedures to ensure the expenditure reports are submitted timely.
2022-001
FAC accepted this audit on November 16, 2022 — management decision was due May 16, 2023.
During our audit we noted all of the expenditures reports for ESSER II were submitted late. Context: All of the quarterly expenditure reports were filed late.
Show full finding ▾Hide full finding ▴Criteria or specific requriement: Expenditure reports are due by the 20th day after the end of each quarter. Condition: During our audit we noted all of the expenditures reports for ESSER II were submitted late. Context: All of the quarterly expenditure reports were filed late.
The District will create procedures to ensure the expenditure reports are submitted timely.
FAC accepted this audit on May 12, 2022 — management decision was due November 12, 2022.
FAC accepted this audit on December 22, 2020 — management decision was due June 22, 2021.
FAC accepted this audit on October 30, 2018 — management decision was due April 30, 2019.
FAC accepted this audit on October 23, 2017 — management decision was due April 23, 2018.
FAC accepted this audit on October 30, 2016 — management decision was due April 30, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
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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