EIN: 366005401
UEI: LGP9TDMDJAN7
Audited by: Gorenz and Associates Ltd
Oversight agency: 84 [Department of Education]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 5, 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 August 5, 2026 (27 days ago).
What is a management decision? →FAC accepted this audit on March 24, 2025 — management decision was due September 24, 2025.
FAC accepted this audit on February 23, 2024 — management decision was due August 23, 2024.
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
FAC accepted this audit on May 12, 2022 — management decision was due November 12, 2022.
The District has not monitored the net cash resources of the child nutrition program. Upon further review, it was determined that the net cash resources of the nonprofit school food service did not exceed 3 months average expenditures. Questioned Costs: None. Context: The District did no calculate the net cash resources of the nonprofit school food service. Effect: Noncompliance with the federal award program's resource (cash) management requirements could occur and not be detected and corrected timely. Cause: Management had not developed a system of internal control to ensure compliance with the Cash Management compliance requirement. Recommendation: We recommend that management establish internal controls related to the cash management compliance requirement to ensure that the net cash resources of the nonprofit school food service does not exceed 3 months average expenditures. Management's response: There is no disagreement with this finding and internal controls will be developed to monitor the net cash resources of the nonprofit school food service.
Show full finding ▾Hide full finding ▴Federal Program Name and Year: Child Nutrition Cluster - 2021 Project No.: 20 & 21 - 4225 CFDA No.: 10.555,10.559 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 Code of Federal Regulations (CFR) Title 7, part 210.14(b) states the school food authority shall limit its net cash resources to an amount that does not exceed 3 months average expenditures for its nonprofit school food service. Condition: The District has not monitored the net cash resources of the child nutrition program. Upon further review, it was determined that the net cash resources of the nonprofit school food service did not exceed 3 months average expenditures. Questioned Costs: None. Context: The District did no calculate the net cash resources of the nonprofit school food service. Effect: Noncompliance with the federal award program's resource (cash) management requirements could occur and not be detected and corrected timely. Cause: Management had not developed a system of internal control to ensure compliance with the Cash Management compliance requirement. Recommendation: We recommend that management establish internal controls related to the cash management compliance requirement to ensure that the net cash resources of the nonprofit school food service does not exceed 3 months average expenditures. Management's response: There is no disagreement with this finding and internal controls will be developed to monitor the net cash resources of the nonprofit school food service.
Condition: The District has not monitored the net cash resources of the child nutrition program. Upon further review, it was determined that the net cash resources of the nonprofit school food service did not exceed 3 months average expenditures. Plan: Internal controls will be established and implemented related to the cash management compliance requirement. Anticipated Date of Completion: 6/1/2022 Name of Contact Person: Joshua Temple Management Response: There is no disagreement with the finding and the corrective action plan will be implemented.
The District claimed expenditures for reimbursement that had not been paid as of the reimbursement request reporting date. Questioned Costs: $51,008 Context: The District received federal reimbursement before expenditure was paid. Effect: Noncompliance with the federal award program's resource (cash) management requirements occurred and was not detected and corrected timely. Cause: Management did not ensure compliance with the Cash Management requirement. Recommendation: We recommend that the management ensure that all federal reimbursement requests include disbursed expenditures. Management's response: There is no disagreement with this finding and management will monitor all future federal reimbursement requests.
Show full finding ▾Hide full finding ▴Federal Program Name and Year: COVID-19 Elementary and Secondary School Relief I - 2020 Project No.: 20-4998-ER CFDA 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 Code of Federal Regulations (CFR) Title 2, part 200.305(b)(3) states that non-federal entities must disburse funds for program purposes before requesting payment from the federal awarding agency or pass-through entity. Condition: The District claimed expenditures for reimbursement that had not been paid as of the reimbursement request reporting date. Questioned Costs: $51,008 Context: The District received federal reimbursement before expenditure was paid. Effect: Noncompliance with the federal award program's resource (cash) management requirements occurred and was not detected and corrected timely. Cause: Management did not ensure compliance with the Cash Management requirement. Recommendation: We recommend that the management ensure that all federal reimbursement requests include disbursed expenditures. Management's response: There is no disagreement with this finding and management will monitor all future federal reimbursement requests.
Condition: The District claimed expenditures for reimbursement that had not been paid as of the reimbursement request reporting date. Plan: We recommend that management ensure that all federal reimbursement requests include disbursed expenditures. Anticipated Date of Completion: 6/1/2022 Name of Contact Person: Joshua Temple Management Response: There is no disagreement with this finding and management will monitor all future federal reimbursement requests.
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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