EIN: 370842638
UEI: Z8V4X1EHR9C6
Audited by: Eck Schafer and Punke LLP
Oversight agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 4, 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 4, 2026 (39 days ago).
What is a management decision? →FAC accepted this audit on January 24, 2025 — management decision was due July 24, 2025.
FAC accepted this audit on May 30, 2024 — management decision was due November 30, 2024.
FAC accepted this audit on January 31, 2023 — management decision was due July 31, 2023.
FAC accepted this audit on January 26, 2022 — management decision was due July 26, 2022.
FAC accepted this audit on November 17, 2019 — management decision was due May 17, 2020.
PORTA COMMUNITY UNIT SCHOOL DISTRICT #202 51-065202026 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2019 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2019- 002 2. THIS FINDING IS NEW 3. Federal Program Name and Year: Child Nutrition Cluster- 2019 & 2018 4. Project No.: 2018-4210, 2018-4220, 2018-4250, 2019-4210, 2019-4220 & 2019-4250 5. CFDA No.: 10.555 & 10.553 6. Passed Through: U.S. Department of Defense & Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) 7 CFR 210.8 requires each school food authority to perform an on-site review of the counting and claiming system related to the Child Nutrition Cluster. 9. Condition The District did not perform an on-site review of their counting and claiming system related to the Child Nutrition Cluster. 10. Questioned Costs None 11. Context The on-site review was not performed during the fiscal year ended June 30, 2019. 12. Effect The District is not in compliance with 7 CFR 210.8. 13. Cause The on-site review not being performed was an oversight by District personnel. 14. Recommendation Internal controls need to be implemented that ensure that an on-site review of their counting and claiming system related to the Child Nutrition Cluster is performed on at least an annual basis. 15. Management's response Management will implement the auditor's recommendation in fiscal year 2020.
Show full finding ▾Hide full finding ▴PORTA COMMUNITY UNIT SCHOOL DISTRICT #202 51-065202026 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2019 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2019- 002 2. THIS FINDING IS NEW 3. Federal Program Name and Year: Child Nutrition Cluster- 2019 & 2018 4. Project No.: 2018-4210, 2018-4220, 2018-4250, 2019-4210, 2019-4220 & 2019-4250 5. CFDA No.: 10.555 & 10.553 6. Passed Through: U.S. Department of Defense & Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) 7 CFR 210.8 requires each school food authority to perform an on-site review of the counting and claiming system related to the Child Nutrition Cluster. 9. Condition The District did not perform an on-site review of their counting and claiming system related to the Child Nutrition Cluster. 10. Questioned Costs None 11. Context The on-site review was not performed during the fiscal year ended June 30, 2019. 12. Effect The District is not in compliance with 7 CFR 210.8. 13. Cause The on-site review not being performed was an oversight by District personnel. 14. Recommendation Internal controls need to be implemented that ensure that an on-site review of their counting and claiming system related to the Child Nutrition Cluster is performed on at least an annual basis. 15. Management's response Management will implement the auditor's recommendation in fiscal year 2020.
51-065202026 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2019 Corrective Action Plan Finding No.: 2019-_ 002__ Condition: The District did not perform an on-site review of their counting and claiming system related to the Child Nutrition Cluster. Plan: Internal controls need to be implemented that ensure that an on-site review of their counting and claiming system related to the Child Nutrition Cluster is performed on at least an annual basis. Anticipated Date of Completion: 06/30/2020 Name of Contact Person: Matt Brue Management Response: Management will implement the auditor's recommendation in fiscal year 2020.
PORTA COMMUNITY UNIT SCHOOL DISTRICT #202 51-065202026 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2019 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2019-003 2. THIS FINDING IS NEW 3. Federal Program Name and Year: Child Nutrition Cluster- 2019 & 2018 4. Project No.: 2018-4210, 2018-4220, 2018-4250, 2019-4210, 2019-4220 & 2019-4250 5. CFDA No.: 10.555 & 10.553 6. Passed Through: U.S. Department of Defense & Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Internal controls over compliance with cash management require the District to have controls or procedures in place to monitor the program income of the food service program to ensure that annual profit does not exceed 3 months of operating expenses. 9. Condition No formal analysis of the profitability of the food service program is being prepared. 10. Questioned Costs None 11. Context Neither monthly nor annual formal food service program profitability analyses are being prepared. 12. Effect Noncompliance with cash management requirements could occur and not be detected. 13. Cause Food service costs and lunch revenues are monitored on an ongoing basis; however, no formal analysis is prepared for review by management or for compliance with the cash management requirements. 14. Recommendation Formal profitability analyses of the food service program should be periodically prepared to ensure compliance with Federal cash management requirements. 15. Management's response Profitability analyses will be periodically prepared for review for compliance with Federal cash management requirements.
Show full finding ▾Hide full finding ▴PORTA COMMUNITY UNIT SCHOOL DISTRICT #202 51-065202026 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2019 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2019-003 2. THIS FINDING IS NEW 3. Federal Program Name and Year: Child Nutrition Cluster- 2019 & 2018 4. Project No.: 2018-4210, 2018-4220, 2018-4250, 2019-4210, 2019-4220 & 2019-4250 5. CFDA No.: 10.555 & 10.553 6. Passed Through: U.S. Department of Defense & Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Internal controls over compliance with cash management require the District to have controls or procedures in place to monitor the program income of the food service program to ensure that annual profit does not exceed 3 months of operating expenses. 9. Condition No formal analysis of the profitability of the food service program is being prepared. 10. Questioned Costs None 11. Context Neither monthly nor annual formal food service program profitability analyses are being prepared. 12. Effect Noncompliance with cash management requirements could occur and not be detected. 13. Cause Food service costs and lunch revenues are monitored on an ongoing basis; however, no formal analysis is prepared for review by management or for compliance with the cash management requirements. 14. Recommendation Formal profitability analyses of the food service program should be periodically prepared to ensure compliance with Federal cash management requirements. 15. Management's response Profitability analyses will be periodically prepared for review for compliance with Federal cash management requirements.
51-065202026 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2019 Corrective Action Plan Finding No.: 2019-_ 003__ Condition: No formal analysis of the profitability of the food service program is being prepared. Plan: Formal profitability analyses of the food service program should be periodically prepared to ensure compliance with Federal cash management requirements. Anticipated Date of Completion: 06/30/2020 Name of Contact Person: Matt Brue Management Response: Profitability analyses will be periodically prepared for review for compliance with Federal cash management requirements.
PORTA COMMUNITY UNIT SCHOOL DISTRICT #202 51-065202026 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2019 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2019-004 2. THIS FINDING IS NEW 3. Federal Program Name and Year: Child Nutrition Cluster- 2019 & 2018 4. Project No.: 2018-4210, 2018-4220, 2018-4250, 2019-4210, 2019-4220 & 2019-4250 5. CFDA No.: 10.555 & 10.553 6. Passed Through: U.S. Department of Defense & Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Internal controls over compliance with special tests and provisions require the District to have controls or procedures in place to correctly complete the paid lunch equity calculation and adjust lunch prices for the following fiscal year accordingly. 9. Condition The District's paid lunch equity calculation was not complete. 10. Questioned Costs None 11. Context The paid lunch equity calculation completed in the fiscal year ending June 30, 2019 was not complete. 12. Effect The paid lunch equity calculation determined that the District did not need to raise lunch prices for the fiscal year ended June 30, 2020. However, if completed correctly, the District would have been required to raise lunch prices by $.10 for the fiscal year ended June 30, 2020. 13. Cause The "Requirement price to the nearest cent" amount was not entered on the paid lunch equity calculation by District personnel. 14. Recommendation Internal controls should be implemented that require someone independent of the preparer to review the paid lunch equity calculation to determine its accuracy and completeness before lunch prices are determined for the subsequent fiscal year. 15. Management's response Management will implement the auditor's recommendation in fiscal year 2020.
Show full finding ▾Hide full finding ▴PORTA COMMUNITY UNIT SCHOOL DISTRICT #202 51-065202026 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2019 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2019-004 2. THIS FINDING IS NEW 3. Federal Program Name and Year: Child Nutrition Cluster- 2019 & 2018 4. Project No.: 2018-4210, 2018-4220, 2018-4250, 2019-4210, 2019-4220 & 2019-4250 5. CFDA No.: 10.555 & 10.553 6. Passed Through: U.S. Department of Defense & Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Internal controls over compliance with special tests and provisions require the District to have controls or procedures in place to correctly complete the paid lunch equity calculation and adjust lunch prices for the following fiscal year accordingly. 9. Condition The District's paid lunch equity calculation was not complete. 10. Questioned Costs None 11. Context The paid lunch equity calculation completed in the fiscal year ending June 30, 2019 was not complete. 12. Effect The paid lunch equity calculation determined that the District did not need to raise lunch prices for the fiscal year ended June 30, 2020. However, if completed correctly, the District would have been required to raise lunch prices by $.10 for the fiscal year ended June 30, 2020. 13. Cause The "Requirement price to the nearest cent" amount was not entered on the paid lunch equity calculation by District personnel. 14. Recommendation Internal controls should be implemented that require someone independent of the preparer to review the paid lunch equity calculation to determine its accuracy and completeness before lunch prices are determined for the subsequent fiscal year. 15. Management's response Management will implement the auditor's recommendation in fiscal year 2020.
51-065202026 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2019 Corrective Action Plan Finding No.: 2019-_ 004__ Condition: The District's paid lunch equity calculation was not complete. Plan: Internal controls should be implemented that require someone independent of the preparer to review the paid lunch equity calculation to determine its accuracy and completeness before lunch prices are determined for the subsequent fiscal year. Anticipated Date of Completion: 06/30/2020 Name of Contact Person: Matt Brue Management Response: Management will implement the auditor's recommendation in fiscal year 2020.
FAC accepted this audit on November 13, 2018 — management decision was due May 13, 2019.
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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