EIN: 370914006
UEI: MUV9BLAV4U49
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 23, 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 23, 2026 (20 days from today).
What is a management decision? →District personnel perform a search for all new vendors on SAM.gov's exclusion list to ensure that the vendor is neither suspended nor debarred from contracting with federal agencies; however, District personnel do not retain documentation that this search was performed. Questioned Costs: This condition resulted in no identified questioned costs. Context: District personnel are not documenting the procedures performed to ensure that vendors are neither suspended nor debarred by the federal governemnt. Effect: Is is possible for District personnel to not perform internal control procedures, as there is no way for management to determine if the procedure had been performed. Cause: The District's policies do not require that this procedure be documented. Recommendation: The District's policies should require that documentation is retained for all internal control procedures performed, including a search to verify that vendors are neither suspended nor debarred by the federal government. Management's Response: Management does not disagree with this response. Documentation will be maintained for this internal control in the future.
Show full finding ▾Hide full finding ▴Criteria or Specifc Requirement: Per 2 CFR 200.303 - Internal Controls and the OMB Compliance Supplement: Special Education Cluster (IDEA), Procurement and Suspension and Debarment - the District is required to create, implement, and document an effective system of internal controls to certify that vendors utilized by the District are neither suspended nor debarred by the federal government. Condition: District personnel perform a search for all new vendors on SAM.gov's exclusion list to ensure that the vendor is neither suspended nor debarred from contracting with federal agencies; however, District personnel do not retain documentation that this search was performed. Questioned Costs: This condition resulted in no identified questioned costs. Context: District personnel are not documenting the procedures performed to ensure that vendors are neither suspended nor debarred by the federal governemnt. Effect: Is is possible for District personnel to not perform internal control procedures, as there is no way for management to determine if the procedure had been performed. Cause: The District's policies do not require that this procedure be documented. Recommendation: The District's policies should require that documentation is retained for all internal control procedures performed, including a search to verify that vendors are neither suspended nor debarred by the federal government. Management's Response: Management does not disagree with this response. Documentation will be maintained for this internal control in the future.
Condition - District personnel perform a search for all new vendors on SAM.gov's exclusion list to ensure that the vendor is neither suspended nor debarred from contracting with federal agencies; however, District personnel do not retain documentation that this search was performed. Plan - District personnel will take a screenshot of the search screen after performing the search. This screenshot will be maintained with the vendor's file. This search will be reperformed each year for vendors known to be utilized for federal grant programs. Anticpiated Date of Completion - February 2026; Name of Contact - Mike McKenzie, Chief Financial Officer; Management Response - The plan, as described above, has been communicated with the personnel responsible for performing this procedure and will be implemented immediately.
FAC accepted this audit on March 24, 2025 — management decision was due September 24, 2025.
FAC accepted this audit on March 26, 2024 — management decision was due September 26, 2024.
FAC accepted this audit on February 16, 2023 — management decision was due August 16, 2023.
FAC accepted this audit on July 7, 2022 — management decision was due January 7, 2023.
FAC accepted this audit on December 30, 2020 — management decision was due June 30, 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 - 2019 4. Project No.: 18 & 19-4210 5, CFDA No.: 10.555 6. Passed Through: ISBE 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The Code of Federal Regulations (CFR) Title 7, part 210.14(b) states that 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. 9. 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. 10. Questioned Costs None. 11. Context The District did not calculate the net cash resources of the nonprofit school food service. 12. Effect Noncompliance with the federal award program's resource (cash) management requirements could occur and not be detected and corrected timely. 13. Cause Management had not developed a system of internal controls to ensure compliance with the Cash Management compliance requirement. 14. 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. 15. 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 services.
Show full finding ▾Hide full finding ▴3. Federal Program Name and Year: Child Nutrition Cluster - 2019 4. Project No.: 18 & 19-4210 5, CFDA No.: 10.555 6. Passed Through: ISBE 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The Code of Federal Regulations (CFR) Title 7, part 210.14(b) states that 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. 9. 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. 10. Questioned Costs None. 11. Context The District did not calculate the net cash resources of the nonprofit school food service. 12. Effect Noncompliance with the federal award program's resource (cash) management requirements could occur and not be detected and corrected timely. 13. Cause Management had not developed a system of internal controls to ensure compliance with the Cash Management compliance requirement. 14. 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. 15. 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 services.
Corrective Action Plan Finding No.: 2019-004 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 child nutrition program cash management compliance requirement. Anticipated Date of Completion: 12/1/2019 Name of Contact Person: Mr. Damon Hackett, Assistant Superintendent Management Response: The plan will be implemented.
FAC accepted this audit on December 9, 2018 — management decision was due June 9, 2019.
FAC accepted this audit on October 24, 2017 — management decision was due April 24, 2018.
FAC accepted this audit on November 1, 2016 — management decision was due May 1, 2017.
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