EIN: 370973775
UEI: KFSFGJPKKVP8
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 20, 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 May 20, 2025, which was (458 days ago).
What is a management decision? →This finding is: New Federal Program Name & Year: National School Lunch Program 2024 & School Breakfast Program 2024 Project Number: 2024-4210 & 2024-4220 ALN No.: 10.555 & 10.553 Passed through: Illinois State Board of Education Federal Agency: United States Department of Agriculture Criteria: The District is responsible for ensuring that there is a termination clause noted in the Aramark contract stating wherby either party may cancel for cause with 60-day notification as required by 7 CFR 210.16(d) and 7 CFR 220.7(d)(4). Condition: There was no termination clause noted in the District's contract with Aramark stating wherby either party may cancel for cause with 60-day notification. Questioned Costs: This section is not applicable to this specific finding. This finding relates to the administrative details of the program and respective contract. Therefore, the finding does not effect costs of the program. Context: The District did not make sure the Aramark contract included the proper termination clause before signing. Effect: The District did not follow the compliance requirements in 7 CFR 210.16(d) and 7 CFR 220.7(d)(4). Cause: The District failed to check for the proper termination clause in the Aramark contract. Recommendation: We recommend the Aramark contract being updated to include the proper termination clause stating wherby either party may cancel for cause with 60-day notification. Management's Response: The District will ensure the Aramark contract has been updated with the proper termination clause before signing another contract.
Condition: There was no termination clause noted in the Aramark contract stating whereby either party may cancel for cause with 60-day notification as required by 7 CFR 210.16(d) and 7 CFR 220.7(d)(4). Plan: The Aramark contract will be updated to include the proper termination clause stating whereby either party may cancel for cause with 60-day notification. Anticipated Date of Completion: June 30, 2025 Name of Contact Person: Dr. Joel Hackney, Superintendent Management's Response: Management will ensure the Aramark contract has been updated with the proper termination clause before signing another contract.
This finding is: New Federal Program Name & Year: Title I - Low Income 2024 Project No.: 2024-4300 ALN No.: 84.010 Passed Through: Illinois State Board of Education Federal Agency: United States Department of Education Criteria: The District is responsible for ensuring that they are reporting expenses on the expenditure report filed with ISBE in the same accounts that the expenses were claimed on the general ledger. Condition: The District claimed supplies expense as salary expense on the expenditure report filed with ISBE. Questioned Costs: This section is not applicable. The expenses were allowable expenses that were budgeted for in the Title I grant. This finding applies to the administrative details of the grants reporting requirements. Context: The District did not make sure expenditures were claimed on the expenditure reports in the same accounts that they were incurred on the general ledger. Effect: The expenses claimed on the expenditure report were not reported in the same expense accounts on the general ledger. Cause: The District claimed supplies expense as salaries on the expenditure report. Recommendation: We recommend the District be sure to claim expenses in the same accounts in which they are expensed from on the general ledger. Management's Response: The District will be sure to claim the expenditures in the same accounts in which they were expensed from on the general ledger.
Condition: The District claimed supplies expense as salary expense on the expenditure report filed with the Illinois State Board of Education. Plan: The District will be sure to claim expenses in the same accounts in which they are expensed form on the general ledger. Anticipated Date of Completion: June 30, 2025 Name of Contact Person: Dr. Joel Hackney, Superintendent Management's Response: The District will be sure to claim the expenditures in the same accounts in which they were expensed from on the general ledger.
This finding is: New Federal Program Name and Year: Title I - Low Income 2024 Project No.: 2024-4300 ALN No.: 84.010 Passed Through: Illinois State Board of Education Federal Agency: United States Department of Education Criteria: The District is responsible for ensuring that they are following the reimbursement basis method and incurring expenses before they are claimed on the expenditure report. Condition: The District charged expenses to the grant that had not actually been incurred. Questioned Costs: The questioned costs identified in the amount of $795.60 is the amount reported on the expenditure reports filed with ISBE, but never actually incurred. Context: The District did not make sure expenditures were truly paid for before claiming them for reimbursement through expenditure reports filed with ISBE. Effect: The District did not follow the reimbursement method required by ISBE. Cause: The District claimed expenditures for reimbursement when those expenses had not truly been incurred; therefore, the District would have been reimbursed for expenditures that had not yet been paid for out of District bank accounts. Recommendation: We recommend the District be sure to first spend the money to claim it for reimbursement. Management's Response: The District will be sure to incur expenses before claiming them fo reimbursement on the expenditure reports filed with ISBE.
Condition: During the course of the audit, it was noted that the District charged expenses to the grant that had not actually been incurred. Therefore, the reimbursement basis method was not followed and expenses that were not incurred were claimed in June 2024 resulting in the District receiving revenue before expenses were paid. Plan: The District will be sure to spend the money before claiming the expense for reimbursement. Anticipated Date of Completion: June 30, 2025 Name of Contact Person: Dr. Joel Hackney, Superintendent Management's Response: The District will be sure to spend the money before claiming the expense for reimbursement.
This finding is: New Federal Program Name and Year: Preschool Flow Through & IDEA Flow Through Project No.: 2024-4600 & 2024-4620 ALN No.: 84.027 & 84.173 Passed Through: Illinois State Board of Education Federal Agency: United States Department of Education Criteria: Under the Procurement and Suspension and Debarment compliance requirement, management is responsible for designing internal control activities to verify and document suspension and debarment on vendors who are paid with federal funds. Condition: During the course of the audit it was noted that the District did not verify and document the suspension and debarment check of vendors paid with federal funds of which they used to purchase special education services. Questioned Costs: This section is not applicable to this specific finding. This finding relates to the Procurement and Suspension and Debarment section of the compliance requirements of the OMB 2 CFR Part 200 Compliance Supplement. This finding does not affect costs of the program as vendors paid with federal funds were not suspended or debarred. Context: The District did not verify and document that the vendors they used for special education services were not suspended, debarred, or otherwise excluded from participating in the covered transaction with the District. Effect: The District is in noncompliance with the Suspension and Debarment verification and documentation requirement. Cause: The District did not verify and document suspension or debarment of special education vendors who were paid with federal funds for special education services during the fiscal year. Recommendation: We recommend the District annually verifies and documents that the vendors they use to purchase special education services from who are paid with federal funds are not suspended, debarred, or otherwise excluded from participating in the covered transaction. This can be done by checking the excluded parties list on www.sam.gov or adding a clause or receiving verification from the vendor. Management's Response: The District will make sure to verify that the vendors they use, and pay with federal funds, for special education services are not suspended, debarred, or otherwise excluded from participating in the covered transation annually.
Condition: During the course of the audit, it was noted that the District did not verify and document the suspension and debarment check of vendors paid with federal funds for which they used to purchase special education services from. Plan: The District will annually check suspension and debarment on special education vendors with whom they enter into a covered transaction with. Anticipated Date of Completion: June 30, 2025 Name of Contact Person: Dr. Joel Hackney, Superintendent Management's Response: The District will make sure to verify that the vendors they use, and pay with federal funds, for special education services are not suspended, debarred, or otherwise excluded from participating in the covered transactions annually.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 11, 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 June 11, 2023, which was (1167 days ago).
What is a management decision? →Finding Number: 2022-005 This finding is: New Federal Program Name and Year: National School Lunch Program 2022 & School Breakfast Program 2022 Project Number: 2022-4210 & 2022-4220 CFDA No: 10.555 & 10.553 Passed through: Illinois State Board of Education Federal Agency: United States Department of Agriculture Criteria: The District is responsible for ensuring the necessary on-site reviews are being completed to remain compliant with 7 CFR 210.8(a)(1) and 7 CFR 220.11(d)(1). Condition: No on-site review was done for the National School Lunch Program or for the School Breakfast Program as required to be done prior to February 1 of each school year. Questioned Costs: This section is not applicable to this finding. The on-site reviews are to ensure the system is working properly and does not directly effect the financials of the District. Therefore, the finding does not effect costs of the program. Context: The District did not make sure on-site reviews were completed before February 1 of each school year. Effect: The District did not follow the compliance requirements under the 7 CFR 210.8(a)(1) and 7 CFR 220.11(d)(1). Cause: The District failed to perform on-site reviews prior to February 1 of each school year. Recommendation: We recommend the District be sure to complete on-site reviews for both the National School Lunch Program and the School Breakfast Program by February 1 of each school year. Management's Response: The District will ensure all necessary on-site reviews are completed by February 1 of each school year.
Compliance: Finding: 2022-005 Condition: No on-site review was done for the National School Lunch Program or for the School Breakfast Program as required to be done prior to February 1 of each school year to remain compliant with 7 Code of Federal Regulations (CFR) 210.8(a)(1) and 7 CFR 220.11(d)(1). Plan: On-site reviews will be completed for both the National School Lunch Program and the School Breakfast Program by February 1 of each school year. Anticipated Date of Completion: June 30, 2023 Name of Contact Person: Dr. Joel Hackney, Superintendent Management's Response: Management will ensure all necessary on-site reviews are completed by February 1 of each school year.
Finding number: 2022-006 This finding is: New Federal Program Name and Year: National School Lunch Program 2022 & School Breakfast Program 2022 Project No: 2022-4210 & 2022-4220 CFDA No: 10.555 & 10.553 Passed through: Illinois State Board of Education Federal Agency: United States Department of Agriculture Criteria: The District is responsible for ensuring that there is a termination clause noted in the Aramark contract stating whereby either party may cancel for cause with 60-day notification as required by 7 CFR 210.16(d) and 7 CFR 220.7(d)(4). Condition: There was no termination clause noted in the District's contract with Aramark stating whereby either party may cancel for cause with 60-day notification. Questioned Costs: This section is not applicable to this specific finding. This finding relates to the administrative details of the program and respective contract. Therefore, the finding does not effect costs of the program. Context: The District did not make sure the Aramark contract included the proper termination clause before signing. Effect: The District did not follow the compliance requirements in 7 CFR 210.16(d) and 7 CFR 220.7(d)(4). Cause: The District failed to check for the proper termination clause in the Aramark contract. Recommendation: We recommend the Aramark contract being updated to include the proper termination clause stating whereby either party may cancel for cause with 60-day notification. Management's Response: The District will ensure the Aramark contract has been updated with the proper termination clause before signing another contract.
Compliance: Finding: 2022-006 Condition: There was no termination clause noted in the Aramark contract stating whereby either party may cancel for cause with 60-day notification as required by 7 CFR 210.16(d) and 7 CFR 220.7(d)(4). Plan: The Aramark contract will be updated to include the proper termination clause stating whereby either party may cancel for cause with 60-day notification. Anticipated Date of Completion: June 30, 2023 Name of Contact Person: Dr. Joel Hackney, Superintendent Management's Response: Management will ensure the Aramark contract has been updated with the proper termination clause before signing another contract.
Finding number: 2022-007 This finding is: New Federal Program Name and Year: National School Lunch Program 2022 Project No.: 2022-4210 CFDA No.: 10.555 Passed through: Illinois State Board of Education Federal Agency: United States Department of Agriculture Criteria: The District is responsible for monitoring the District's compliance with 7 CFR 210.14(f) to ensure that costs of nonprogram foods are not being subsidized by program food revenues. Condition: The District does not have a process in place currently nor is using the USDA's Nonprogram Revenue Tool to ensure that costs of nonprogram foods are not being subsidized by program food revenues. Questioned Costs: This section is not applicable to this specific finding. Questioned costs are not identifiable as costs of both the program and nonprogram foods are not kept separately. Context: The District did not put a process into place to ensure that costs of nonprogram foods are not being subsidized by program food revenues. Effect: The District did not follow the compliance requirements in 7 CFR 210.14(f). Cause: The District failed to ensure that costs of nonprogram foods were not being subsidized by program food revenues. Recommendation: We recommend the District begin using the USDA's Nonprogram Revenue Tool as well as work with Aramark to change the presentation of the invoices received. The District will also request additional monthly reports detailing revenue from nonprogram foods. Management's Response: The District will begin using the USDA's Nonprogram Revenue Tool, updated invoices from Aramark, and new reports from Aramark to ensure compliance with the Code of Federal Regulations.
Compliance: Finding: 2022-007 Condition: The District does not have a process in place currently nor is using the USDA's Nonprogram Revenue Tool to monitor the District's compliance with 7 CFR 210.14(f) to ensure that costs of nonprogram foods are not being subsidized by program food revenues. Plan: The District will begin using the USDA's Nonprogram Revenue Tool as well as work with Aramark to change the presentation of the invoices received. The District will also request additional monthly reports detailing revenue from nonprogram foods. Anticipated Date of Completion: June 30, 2023 Name of Contact Person: Dr. Joel Hackney, Superintendent Management's Response: Management will begin using the USDA's Nonprogram Revenue Tool, updated invoices from Aramark, and new reports from Aramark to ensure compliance with the Code of Federal Regulations.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 18, 2020. 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 18, 2021, which was (1921 days ago).
What is a management decision? →This finding is: New Federal Program Name and Year: Special Education Cluster IDEA Preschool Flow Through and Flow Through 2020 Project No.: 2020-4600 & 2020-4620 CFDA No.: 84.173 & 84.027 Passed Through: Illinois State Board of Education Federal Agency: United States Department of Education Criteria: Under the Procurement and Suspension and Debarment compliance requirement, management is responsible for designing internal control activities to verify and document suspension and debarment annually on Southeastern Special Education District who is paid with federal funds. Condition: During the course of the audit it was noted that the District did not verify and document the suspension and debarment check of Southeastern Special Education District who they paid for services with federal funds. The Joint Agreement with Southeastern Special Education District states that they will verify and document all employees licensures annually, but the District did not check on the entity as a whole. Questioned Costs: This section is not applicable to this specific finding. This finding relates to the Procurement and Suspension and Debarment section of the compliance requirements of the OMB 2 CFR Part 200 Compliance Supplement. This finding does not affect costs of the program. Context: The District did not verify and document that Southeastern Special Education District was not suspended, debarred, or otherwise excluded from participating in the covered transaction (providing special education services). Effect: The District is in noncompliance with the Suspension and Debarment verification and documentation requirement. Cause: The District did not verify and document suspension or debarment of Southeastern Special Education District who was paid with federal funds for special education services during the fiscal year. Recommendation: We recommend the District annually verifies and documents that Southeastern Special Education District is not suspended, debarred, or otherwise excluded from participating in the covered transaction. This can be done by checking the excluded parties list on www.sam.gov or adding a clause or condition to the contract. Management's Response: The District will make sure to verify that Southeastern Special Education District, who is paid with federal funds, is not suspended, debarred, or otherwise excluded from participating in the covered transaction annually.
Condition: During the course of the audit, it was noted that the District did not verify and document the suspension and debarment check of Southeastern Special Education District that was paid out of IDEA grant money through a covered transaction for special education services. Plan: The District will annually check the suspension and debarment of Southeastern Special Education District as a whole. Anticipated Date of Completion: June 30, 2021 Name of Contact Person: Dr. Joel Hackney, Superintendent Management's Response: The District will make sure to verify that Southeastern Special Education District, who is paid with federal funds, is not suspended, debarred, or otherwise excluded from participating in the covered transaction.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 3, 2017. 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 June 3, 2018, which was (3001 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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