EIN: 370914269
UEI: SPN5MDS9PT95
Audited by: GORENZ AND ASSOCIATES, LTD.
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 22, 2024. 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 November 22, 2024 (647 days ago).
What is a management decision? →Criteria or specific requirement (including statutory, regulatory, or other citation) - The Code of Federal Regulations (CFR) Title 2, part 200.313(d) states that the non-federal entity must maintain property records that include a description of the property, a serial number or other identification number, the source of funding, who holds title, the acquisition date, the cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Condition - The District did not maintain the proper property records as required under CFR Title 2, part 200.313(d). Questioned Costs - None. Context - The District maintained an inventory control list for property purchased with grant funds. However, the listing did not adequately identify categories for unique identification or serial number, funding source (including in-kind) and disposition of property date. Effect - Noncompliance with the federal award program's Equipment and Real Property Management occured. Cause - Management has not ensured compliance with the Equipment and Real Property Management requirements. Recommendation - Management needs to expand their existing listing to include the required missing elements related to the Equipment and Real Property Management compliance requirements. Management's response - There is no disagreement with this finding and the District will update the invenory control sheet to include all of the required elements to ensure the District is complying with the Equipment and Real Property compliance requirements.
Show full finding ▾Hide full finding ▴Criteria or specific requirement (including statutory, regulatory, or other citation) - The Code of Federal Regulations (CFR) Title 2, part 200.313(d) states that the non-federal entity must maintain property records that include a description of the property, a serial number or other identification number, the source of funding, who holds title, the acquisition date, the cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Condition - The District did not maintain the proper property records as required under CFR Title 2, part 200.313(d). Questioned Costs - None. Context - The District maintained an inventory control list for property purchased with grant funds. However, the listing did not adequately identify categories for unique identification or serial number, funding source (including in-kind) and disposition of property date. Effect - Noncompliance with the federal award program's Equipment and Real Property Management occured. Cause - Management has not ensured compliance with the Equipment and Real Property Management requirements. Recommendation - Management needs to expand their existing listing to include the required missing elements related to the Equipment and Real Property Management compliance requirements. Management's response - There is no disagreement with this finding and the District will update the invenory control sheet to include all of the required elements to ensure the District is complying with the Equipment and Real Property compliance requirements.
Condition - The District did not maintain the proper property records as required under CFR Title 2, part 200.313(d). Plan - The District's Inventory Control sheet will be updated to include all of the required elements related to the Equipment and Real Property Management compliance requirements. Anticipated Date of Completion - 6/30/2024. Name of Contact Person - Tony Shinall, Superintendent. Management Response - There is no disagreement with this finding and the District will update the invenory control sheet to include all of the required elements to ensure the District is complying with the Equipment and Real Property compliance requirements.
FAC accepted this audit on March 27, 2023 — management decision was due September 27, 2023.
FAC accepted this audit on May 17, 2022 — management decision was due November 17, 2022.
The District had several employees paid with federal funds from the Special Education Cluster. One employee did not have a time and effort report to reflect the work performed. Upon further review, it was determined that the compensation charged to the Special Education Cluster was allowable. Questioned Costs: None. Context: The District did not maintain time and effort reports for the Special Education Cluster. Effect: Noncompliance with the federal award program's standards for documentation of personnel expenses could occur and not be detected and corrected in a timely manner. Cause: Procedures were not in place that required all employees paid with federal funds (Special Education Cluster) to report the activities and programs they worked on. Recommendation: Employees paid with federal awards should be required to provide reports that detail their time and effort by activity spent on grants and other activities. Management's response: There is no disagreement with this finding and procedures will be implemented to ensure time and effort is documented for federal awards.
Show full finding ▾Hide full finding ▴Federal Program Name and Year: Special Education Cluster Project No.: 21-4620-00 CFDA No.: 84.027 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 200.430 cost principles, compensation - personal services states cost of compensation are allowable to the extent that they satisfy specific requirements of which one is Standards for Documentation of Personnel Expenses. These standards required that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. Condition: The District had several employees paid with federal funds from the Special Education Cluster. One employee did not have a time and effort report to reflect the work performed. Upon further review, it was determined that the compensation charged to the Special Education Cluster was allowable. Questioned Costs: None. Context: The District did not maintain time and effort reports for the Special Education Cluster. Effect: Noncompliance with the federal award program's standards for documentation of personnel expenses could occur and not be detected and corrected in a timely manner. Cause: Procedures were not in place that required all employees paid with federal funds (Special Education Cluster) to report the activities and programs they worked on. Recommendation: Employees paid with federal awards should be required to provide reports that detail their time and effort by activity spent on grants and other activities. Management's response: There is no disagreement with this finding and procedures will be implemented to ensure time and effort is documented for federal awards.
Condition: The District had several employees paid with federal funds from the Special Education Cluster. One employee did not have a time and effort report to reflect the work performed. Upon further review, it was determined that the compensation charged to the Special Education Cluster was allowable. Plan: Procedures will be implemented to ensure time and effort reporting is maintained for federal award programs. Anticipated Date of Completion: July, 2022 Name of Contact Person: Shannon Duling, Superintendent Management Response: None Required
The District did not maintain the proper property records as required under CFR Title 2, part 200.313(d) Questioned Costs: None. Context: The District did not have internal controls in place to ensure compliance with the Equipment and Real Property Management compliance requirements. Effect: Noncompliance with the federal award program's Equipment and Real Property Management occured. Cause: Management had not developed a system of internal controls to ensure compliance with the Equipment and Real Property Management compliance requirements. . Recommendation: We recommend that management establish internal controls related to the Equipment and Real Property Management compliance requirements. Management's response: There is no disagreement with this finding and internal controls will be developed to ensure the District is complying with the Equipment and Real Property compliance requirements.
Show full finding ▾Hide full finding ▴Federal Program Name and Year: Education Stabilization Fund - 2021 Project No.: 20-4998-ER & 21-4998-E2 CFDA No.: 84.425D Passed Through: ISBE 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 200.313(d) states that the non-federal entity must maintain property records that include a description of the property, a serial number or other identification number, the source of funding, who holds title, the acquisition date, the cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Condition: The District did not maintain the proper property records as required under CFR Title 2, part 200.313(d) Questioned Costs: None. Context: The District did not have internal controls in place to ensure compliance with the Equipment and Real Property Management compliance requirements. Effect: Noncompliance with the federal award program's Equipment and Real Property Management occured. Cause: Management had not developed a system of internal controls to ensure compliance with the Equipment and Real Property Management compliance requirements. . Recommendation: We recommend that management establish internal controls related to the Equipment and Real Property Management compliance requirements. Management's response: There is no disagreement with this finding and internal controls will be developed to ensure the District is complying with the Equipment and Real Property compliance requirements.
Condition: The District did not maintain the proper property records as required under CFR Title 2, part 200.313(d) Plan: Internal controls will be established and implemented related to the Equipment and Real Property Management compliance requirements. Anticipated Date of Completion: July, 2022 Name of Contact Person: Shannon Duling, Superintendent Management Response: None Required
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 not 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 or 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 the 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 & 21-4210, 4220, 4225 CFDA No.: 10.553, 10.555, 10.559 Passed Through: ISBE Federal Agency: U.S. Department of Agriculture 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 not 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 or 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 the 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 to monitor the net cash resources of the non profit school food service. Anticipated Date of Completion: July, 2022 Name of Contact Person: Shannon Duling, Superintendent Management Response: None Required
FAC accepted this audit on December 21, 2020 — management decision was due June 21, 2021.
The district did not obtain debarment certification or check the System for Award Management website for vendors contracted in excess of $25,000 related to the grant program. Upon further review, it was determined that the vendors were not suspended or debarred. Questioned Costs: None Context: The district did not verify that selected vendors were not suspended or debarred. Effect: Noncompliance with the federal award program's suspension and debarment compliance requirements could occur and not be detected and corrected timely. Cause: Procedures are not in place to verify if vendors contracted with in excess of $25,000 related to the IDEA Cluster program are not suspended, debarred, or otherwise excluded from doing business. Recommendation: Procedures need to be implemented to ensure that all vendors contracted with have not been suspended or debarred or otherwise excluded from doing business, prior to procuring their services. Management's response: Procedures will be implemented to ensure all vendors contracted with have not been suspended or debarred or otherwise excluded from doing business, prior to procuring their services.
Show full finding ▾Hide full finding ▴Federal Program Name and Year: IDEA - Cluster 2020 Project No.: 2020-4620-00 CFDA No.: 84.027 Passed Through: Illinois State Board of Education Federal Agency: U.S. Dept. of Education Criteria or specific requirement (including statutory, regulatory, or other citation): The Code of Federal Regulations (CFR) Title 2, part 180.220 states that non-Federal entities are prohibited from contracting with or making sub-awards under covered transactions to parties that are suspended or disbarred. Condition: The district did not obtain debarment certification or check the System for Award Management website for vendors contracted in excess of $25,000 related to the grant program. Upon further review, it was determined that the vendors were not suspended or debarred. Questioned Costs: None Context: The district did not verify that selected vendors were not suspended or debarred. Effect: Noncompliance with the federal award program's suspension and debarment compliance requirements could occur and not be detected and corrected timely. Cause: Procedures are not in place to verify if vendors contracted with in excess of $25,000 related to the IDEA Cluster program are not suspended, debarred, or otherwise excluded from doing business. Recommendation: Procedures need to be implemented to ensure that all vendors contracted with have not been suspended or debarred or otherwise excluded from doing business, prior to procuring their services. Management's response: Procedures will be implemented to ensure all vendors contracted with have not been suspended or debarred or otherwise excluded from doing business, prior to procuring their services.
Condition: The District contracted with several different entities throughout the year who provided goods and services for the IDEA Program without checking whether or not the vendors were debarred. Plan: Adopt a policy to check for debarred vendors before entering into a contract. Anticipated Date of Completion: 6/30/2021 Name of Contact Person: Shannon Duling, Superintendent Management Response: See Plan.
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