EIN: 370913781
UEI: PMC4V2ZJDSA6
Data as of August 19, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 15, 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 July 15, 2026, which was (36 days ago).
What is a management decision? →Eligibility: Per the USDA Free and Reduced Price School Meals instructions, the free and reduced status must be determined using the Federal Registry income eligibility guidelines or a valid SNAP case number. Based upon single audit testing noted 4 applications approved in the wrong category: two applications that were approved as free but should have been reduced, one application that was approved reduced but should have been free, and one application that was approved reduced but should have been paid. Also noted that per ISBE exam, ISBE noted eight applications that were approved in the wrong category: 7 applications that were approved free but should have been reduced and one application that was approved free but should have been paid. Also, the ISBE exam noted two applications that were missing a valid SNAP case number. Questioned Costs: Undetermined but under $25,000. Per the single audit testing, 40 applications were selected for testing and 4 were approved in the wrong category. This resulted in students receiving the wrong benefits and the school receiving the wrong federal grant reimbursements. This occurred due to human error. We recommend establishing a procedure to ensure household eligibility applications are approved in the appropriate category according the current income guidelines. All household eligibility applications will be first taken be one employee, checked over by a second employee and then confirmed by a third employee.
Condition: Based upon single audit testing noted 4 applications approved in the wrong category: two applications that were approved as free but should have been reduced, one application that was approved reduced but should have been free, and one application that was approved reduced but should have been paid. Also noted that per ISBE exam, ISBE noted eight applications that were approved in the wrong category: 7 applications that were approved free but should have been reduced and one application that was approved free but should have been paid. Also, the ISBE exam noted two applications that were missing a valid SNAP case number. Recommendation: We recommend establishing a procedure to ensure household eligibility applications are approved in the appropriate category according the current income guidelines. Management Response: All household eligibility applications will be first taken be one employee, checked over by a second employee and then confirmed by a third employee. Anticipated Date of Completion: June 30, 2026
2024-002
Eligibility: Either an application must be filled out correctly or Direct Certification completed to determine the eligibility of students for free or reduced price meals. The District could not find 1 free/reduced application selected. No questioned costs. 40 students were tested for eligibility for free/reduced meals. Out of the 40 selected noted 1 application that could not be found for testing. Could not complete the testing for the application that could not be found. This occurred due to human error. We recommend establishing a procedure to ensure that all applications are kept in a manner where they can be found in the future. The district has employed a new Food Service Director. The new Director has been made aware of the previous errors and is following the procedures to double check applications and organize and store documents in a manner in which they can be retrieved with the appropriate back up for food claims.
Condition: The District could not find 1 free/reduced application selected. Recommendation: We recommend establishing a procedure to ensure that all applications are kept in a manner where they can be found in the future. Management Response: The district has employed a new Food Service Director. The new Director has been made aware of the previous errors and is following the procedures to double check applications and organize and store documents in a manner in which they can be retrieved with the appropriate back up for food claims. Anticipated Date of Completion: June 30, 2026
2024-003
Reporting: Accurate meal counts by category must be used on the claims for reimbursement each month. The ISBE exam found that meal counts by category for lunch were not correctly used in the December 2024 Claim for Reimbursement. Questioned costs: Undetermined but under $25,000. This was a finding in the ISBE exam. The District might receive an incorrect amount in federal reimbursement. This occurred because figures were copied incorrectly. Meal counts by category must be accurately reported each month. The monthly meal counts will be viewed and placed into WINS by one employee and then will be verified by a second employee before final submission.
Condition: The ISBE exam found that meal counts by category for lunch were not correctly used in the December 2024 Claim for Reimbursement. Recommendation: Meal counts by category must be accurately reported each month. Management Response: Meal counts by category must be accurately reported each month. Anticipated Date of Completion: June 30, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 13, 2025. 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 July 13, 2025, which was (403 days ago).
What is a management decision? →CRITERIA: Special Tests: Nonfederal entities have to follow the Wage Rate Requirements. This includes a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance. CONDITION: The District did not receive the weekly certified pays for the construction project that was partially funded by Impact Aid construction funds. QUESTIONED COSTS: None CONTEXT: The District used the Impact Aid construction money to help fund the high school addition. No certified pays were given to the District during the fiscal year as this work was completed. EFFECT: The District was not able to confirm weekly that prevailing wages were being paid on this project. CAUSE: The District was not aware of this requirement. RECOMMENDATION: We recommend that school officials review the grant requirements for all of the federal grants that they receive. MANAGEMENT RESPONSE: Management will request weekly certified payroll and a statement of compliance from all contractors working on construction projects to ensure that prevailing wages are being paid on the project.
Condition: The District did not receive the weekly certified pays for the construction project that was partially funded by Impact Aid construction funds. Recommendation: We recommend that school officials review the grant requirements for all of the federal grants that they receive. Management Response: Management will request weekly certified payroll and a statement of compliance from all contractors working on construction projects to ensure that prevailing wages are being paid on the project. Anticipated Date of Completion: June 30, 2025
CRITERIA: Eligibility: Per the USDA Free and Reduced Price School Meals instructions, the household size number MUST be equal to the number of household members listed in Step 1 and Step 3 on the application. Also the free and reduced status must be determined using the Federal Registry income eligibility guidelines. CONDITION: There were 8 cases where the household size was larger than the number of household members listed in Step 1 and Step 3 on the application. In 3 cases there was no change in the free/reduced status if the smaller number of household members were used. In 5 cases there were changes in the status. There was an additional case where the listed income put the family in the reduced status but they were listed as free. QUESTIONED COSTS: There were 2 cases in the 5 mentioned above that were listed as free but based on the listed household members the status should have been reduced. If those applications were reduced instead, possible questioned costs for both lunch and breakfast were $730. The other 3 cases were listed as reduced but should have been full price based on the listed household members. Possible questioned costs for those 3 for lunch and breakfast was $5,250. In the additional case where based on income the correct status was reduced not free, the possible questioned costs were $851. Total $6,831. CONTEXT: 40 students were tested to confirm the free/reduced status. Found classification issues with 6 and 3 others that didn't have the correct household size with no classification issues. EFFECT: Using the household size number instead of the listed number of household members could result in students receiving more federal nutrition benefits than they should have. CAUSE: The District used the household size number rather than the listed household members. RECOMMENDATION: We recommend reviewing applications to ensure that the household size and the listed household members in Step 1 and Step 3 match. MANAGEMENT RESPONSE: The Food Service Department will implement a triple check process to ensure that all household data matches and the appropriate criteria is being used to calculate household eligibility.
Condition: Pertaining to the Nutrition Cluster, there were 8 cases where the household size was larger than the number of household members listed in Step 1 and Step 3 on the free/reduced application. In 3 cases there was no change in the free/reduced status if the smaller number of household members were used. In 5 cases there were changes in the status. There was an additional case where the listed income put the family in the reduced status but they were listed as free. Recommendation: We recommend reviewing applications to ensure that the household size and the listed household members in Step 1 and Step 3 match. Management Response: The Food Service Department will implement a triple check process to ensure that all household data matches and the appropriate criteria is being used to calculate household eligibility. Anticipated Date of Completion: June 30, 2025
CRITERIA: Eligibility: Either an application must be filled out correctly or Direct Certification completed to determine the eligibility of students for free or reduced price meals. CONDITION: The District could not find 8 free/reduced applications selected and one application selected was not signed as required. QUESTIONED COSTS: None CONTEXT: 40 students were tested for eligibility for free/reduced meals. Out of the 40 selected noted 1 that didn't have a signature and 8 applications that could not be found for testing. EFFECT: Could not complete the testing for the 8 applications that could not be found. Could not verify the authenticity of the application that was not signed. CAUSE: The applications were mostly done online for the year and then the District changed software and lost access to the applications. They worked with the former software company to get access to some of the digital applications but not all could be located. RECOMMENDATION:We recommend ensuring that no matter in which format the District collects the applications, that they have access to the data for any possible future audits. MANAGEMENT RESPONSE: Management and the Food Service Department will ensure that all records are appropriately saved in digital and paper formats in anticipation of future audits. The Food Service Department will implement a triple check process to ensure that all electronic and paper applications are signed.
Condition: Pertaining to the Nutrition Cluster, the District could not find 8 free/reduced applications selected and one application selected was not signed as required. Recommendation: We recommend ensuring that no matter in which format the District collects the applications, that they have access to the data for any possible future audits. Management Response: Management and the Food Service Department will ensure that all records are appropriately saved in digital and paper formats in anticipation of future audits. The Food Service Department will implement a triple check process to ensure that all electronic and paper applications are signed. Anticipated Date of Completion: June 30, 2025
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 13, 2022. 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 May 13, 2023, which was (1195 days ago).
What is a management decision? →'8. Criteria or specific requirement (including statutory, regulatory, or other citation: Equipment/Real Property Management '9. Condition: The District budgeted for and included items in capital outlay objects in both the general ledger and Illinois State Board of Education expenditure reports that were below the District's capitalization threshold of $5,000. '10. Questioned Costs: No questioned costs '11. Context: Of the 5 Education Stabilization Fund grants that had expenditures in fiscal year 2022 , one of the grants included items below the capitalization threshold of $5,000 in capital outlay objects. '12. Effect: The District did not follow its capitalization threshold as outlined in its Fixed Asset Policy. 13. Cause: This was an oversight by the grant coordinator as they did not take into consideration the District's capitalization policy when compiling the budget. 14. Recommendation: The District should only include items greater than its $5,000 capitalization threshold in capital outlay objects in its general ledger, budgets, and expenditure reports filed with the Illinois State Board of Education. Items between $5,000 and $500 but still capital in nature should be recorded in the 700 object (non-capital equipment). 15. Management's response: The budget will now include Function 7000 to recognize non-capitalized equipment with purchase price between $500 and $4,999.
2022-002 Condition: The District budgeted for and included items in capital outlay objects in both the general ledger and Illinois State Board of Education expenditure reports that were below the District's capitalization threshold of $5,000. Recommendation: The District should only include items greater than its $5,000 capitalization threshold in capital outlay objects in its general ledger, budgets, and expenditure reports filed with the Illinois State Board of Education. Items between $5,000 and $500 but still capital in nature should be recorded in the 700 object (non-capital equipment). Management Response: The budget will now include Function 7000 to recognize non-capitalized equipment with purchase price between $500 and $4,999. Anticipated Date of Completion: June 30, 2023
'8. Criteria or specific requirement (including statutory, regulatory, or other citation): Reporting '9. Condition: The District did not submit timely expenditure reports. The Illinois State Board of Education requires that expenditure reports be submitted on a quarterly basis 20 days after the quarter ends. 10. Questioned Costs: No questioned costs. '11. Context: Of the 10 quarterly expenditure reports for project year 2022 that were submitted to the Illinois State Board of Education for the Education Stabilization fund, 4 were not filed by the required due date of 20 days after the quarter ends. '12. Effect: Late filing of expenditure reports. 13. Cause: Due to some uncertainty when reports were needed, the District was late in filing some of the required quarterly reports. 14. Recommendation: The District must submit timely quarterly expenditure reports to the Illinois State Board of Education. The District should consider checking the list of expenditure reports due on the FRIS website frequently. 15. Management's response: The Business Office is aware of quarterly due dates for applied for and approved grants. It will monitor the quarterly due dates of both federal and state grants that have not been approved.
Condition: The District did not submit timely expenditure reports. The Illinois State Board of Education requires that expenditure reports be submitted on a quarterly basis 20 days after the quarter ends. Recommendation: The District must submit timely quarterly expenditure reports to the Illinois State Board of Education. The District should consider checking the list of expenditure reports due on the FRIS website frequently. Management Response: The Business Office is aware of quarterly due dates for applied for and approved grants. It will monitor the quarterly due dates of both federal and state grants that have not been approved. Anticipated Date of Completion: June 30, 2023
'8. Criteria or specific requirement (including statutory, regulatory, or other citation): Reporting: Special reporting. '9. Condition: The District did not submit accurate total additional expenditures in the Expenditures for CWD section of the 2023 Impact Aid application. '10. Questioned Costs: No questioned costs. '11. Context: The District reported total additional expenditures of $8,622,372 for the 2023 application when the amount should have been $8,526,219. '12. Effect: The total additional expenditures under the Expenditures for CWD was overstated by $96,153. 13. Cause: The prior year transportation report total for special ed transportation (FY21) was used instead of the correct current year transportation report total. 14. Recommendation: The District should have a second employee review the Impact Aid application numbers before it is submitted. 15. Management's response: The Business Office will add an additional quality check prior to submitting Impact Aid data.
2022-004 Condition: The District did not submit accurate total additional expenditures in the Expenditures for CWD section of the 2023 Impact Aid application. Recommendation: The District should have a second employee review the Impact Aid application numbers before it is submitted. Management Response: The Business Office will add an additional quality check prior to submitting Impact Aid data. Anticipated Date of Completion: June 30, 2023
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 12, 2018. 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 May 12, 2019, which was (2657 days ago).
What is a management decision? →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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