EIN: 376002708
UEI: E9HNP3DK8HC5
Audited by: CliftonLarsonAllen LLP
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 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 July 23, 2026 (43 days ago).
What is a management decision? →There is no formal documentation of review and approval of reports submitted by an individual other than the preparer. Questioned Costs: None Context: 5 of 5 financial reports tested. Cause: The District has not implemented adequate internal controls to ensure independent review and approval of submitted reports. Effect: Noncompliance with reporting requirements. Repeat Finding: No Recommendation: We recommend the District strengthen its internal control procedures by ensuring that all reports are reviewed and approved by someone other than the individual responsible for preparing and submitting them. This review should be formally documented. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2025-003: Reporting Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Federal Award Identification Number and Year: 252IL058N1099-2024, 252IL058N1199-2024, 252IL058N1099-2025, 252IL058N1199-2025 Pass-Through Agency: Illinois State Board of Education Pass-Through Number(s): 25-4210-00, 25-4220-00, 24-4210-00, 24-4220-00 Award Period: July 1, 2024 – June 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Grant Guidance (2 CFR 200.303) requires non-federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal Laws, regulations and program compliance requirements. Effective internal controls should include formal documentation of review and approval for reports submitted under the program. Condition: There is no formal documentation of review and approval of reports submitted by an individual other than the preparer. Questioned Costs: None Context: 5 of 5 financial reports tested. Cause: The District has not implemented adequate internal controls to ensure independent review and approval of submitted reports. Effect: Noncompliance with reporting requirements. Repeat Finding: No Recommendation: We recommend the District strengthen its internal control procedures by ensuring that all reports are reviewed and approved by someone other than the individual responsible for preparing and submitting them. This review should be formally documented. Views of Responsible Officials: There is no disagreement with the audit finding.
The District will review the work performed by the individual preparing the reports before submission
Procurement methods for certain purchases made with federal award funds were not adequately documented or approved in accordance with the District’s procurement policy. Questioned Costs: None Context: 3 of the 4 procurements tested. Cause: The District did not follow its established internal control procedures for procurement. Effect: May result in a disallowed cost if grant requirements are not followed. Repeat Finding: No Recommendation: We recommend the District review federal procurement requirements to ensure proper documentation and authorization procedures are followed. The District should consider implementing a federal procurement checklist to support compliance. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2025-004: Procurement Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Federal Award Identification Number and Year: 252IL058N1099-2024, 252IL058N1199-2024, 252IL058N1099-2025, 252IL058N1199-2025 Pass-Through Agency: Illinois State Board of Education Pass-Through Number(s): 25-4210-00, 25-4220-00, 24-4210-00, 24-4220-00 Award Period: July 1, 2024 – June 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Grant Guidance (2 CFR 200.303) requires non-federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal Laws, regulations and program compliance requirements. Effective internal controls should include formal documentation of review and approval by the board for procurements over the small purchases threshold. Condition: Procurement methods for certain purchases made with federal award funds were not adequately documented or approved in accordance with the District’s procurement policy. Questioned Costs: None Context: 3 of the 4 procurements tested. Cause: The District did not follow its established internal control procedures for procurement. Effect: May result in a disallowed cost if grant requirements are not followed. Repeat Finding: No Recommendation: We recommend the District review federal procurement requirements to ensure proper documentation and authorization procedures are followed. The District should consider implementing a federal procurement checklist to support compliance. Views of Responsible Officials: There is no disagreement with the audit finding.
The District will review federal procurement requirements to ensure proper documentation and authorization procedures are followed
The District did not retain documentation verifying that vendors were not suspended or debarred prior to entering into the transactions. Questioned Costs: None Context: 2 of 3 vendors tested did not have supporting documentation retained. Cause: The District lacks an effective internal control system to verify and document suspension and debarment status of vendors prior to contract execution. Effect: May result in a disallowed cost if grant requirements are not followed. Repeat Finding: No Recommendation: We recommend the District review federal procurement requirements and implement procedures to ensure proper documentation of suspension and debarment checks of vendors, prior to contracts and purchases over the covered transaction threshold. The District should consider using a federal procurement checklist to support compliance. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2025-005: Suspension and Debarment Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Federal Award Identification Number and Year: 252IL058N1099-2024, 252IL058N1199-2024, 252IL058N1099-2025, 252IL058N1199-2025 Pass-Through Agency: Illinois State Board of Education Pass-Through Number(s): 25-4210-00, 25-4220-00, 24-4210-00, 24-4220-00 Award Period: July 1, 2024 – June 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Grant Guidance (2 CFR 200.303) requires non-federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal Laws, regulations and program compliance requirements. Effective internal controls should include verification the vendor is not suspended or debarred through the SAMs exclusion list, collecting of certification from the entity, or by adding a clause or condition to the covered transaction with the entity. Condition: The District did not retain documentation verifying that vendors were not suspended or debarred prior to entering into the transactions. Questioned Costs: None Context: 2 of 3 vendors tested did not have supporting documentation retained. Cause: The District lacks an effective internal control system to verify and document suspension and debarment status of vendors prior to contract execution. Effect: May result in a disallowed cost if grant requirements are not followed. Repeat Finding: No Recommendation: We recommend the District review federal procurement requirements and implement procedures to ensure proper documentation of suspension and debarment checks of vendors, prior to contracts and purchases over the covered transaction threshold. The District should consider using a federal procurement checklist to support compliance. Views of Responsible Officials: There is no disagreement with the audit finding.
The District will review federal procurement requirements to ensure proper documentation of suspension and debarment checks of vendors, prior to contracts and purchases over the covered transaction threshold
FAC accepted this audit on July 22, 2025 — management decision was due January 22, 2026.
FAC accepted this audit on December 9, 2024 — management decision was due June 9, 2025.
FAC accepted this audit on July 10, 2023 — management decision was due January 10, 2024.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2022- 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: COVID 19: Education Stabilization Fund (2021 & 2022) 4. Project No.: 4998-E2, E3 5. CFDA No.: 84.425D-COVID 19, 84.425U-COVID 19 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Equipment and Real Property Management compliance requirements require that property records be maintained that include a description of the property, a serial number or other identification number, the source of funding of the property (including the federal award identification number), who holds title, the acquisition date, 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 the sales price of the property. (2 CFR section 200.313(d)(1)) 9. Condition The District did not maintain property records for equipment purchased with Education Stabilization Funding. 10. Questioned Costs None 11. Context The inventory of equipment is material to the program. 12. Effect The District is not in compliance with Equipment and Real Property Management compliance requirements. 13. Cause The District has rarely paid for projects with federal funds in the past and was unaware of the requirement. 14. Recommendation The District should assign an employee to prepare the District's property records in accordance with the requirements of 2 CFR section 200.313(d)(1). 15. Management's response Management will implement the auditor's recommendation in the year ended June 30, 2023.
Show full finding ▾Hide full finding ▴SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2022- 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: COVID 19: Education Stabilization Fund (2021 & 2022) 4. Project No.: 4998-E2, E3 5. CFDA No.: 84.425D-COVID 19, 84.425U-COVID 19 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Equipment and Real Property Management compliance requirements require that property records be maintained that include a description of the property, a serial number or other identification number, the source of funding of the property (including the federal award identification number), who holds title, the acquisition date, 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 the sales price of the property. (2 CFR section 200.313(d)(1)) 9. Condition The District did not maintain property records for equipment purchased with Education Stabilization Funding. 10. Questioned Costs None 11. Context The inventory of equipment is material to the program. 12. Effect The District is not in compliance with Equipment and Real Property Management compliance requirements. 13. Cause The District has rarely paid for projects with federal funds in the past and was unaware of the requirement. 14. Recommendation The District should assign an employee to prepare the District's property records in accordance with the requirements of 2 CFR section 200.313(d)(1). 15. Management's response Management will implement the auditor's recommendation in the year ended June 30, 2023.
17-020-0150-26 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022-_ 003_ Condition: The District did not maintain property records for equipment purchased with Education Stabilization Funding. Plan: The District will assign an employee to prepare the District's property records in accordance with the requirements of 2 CFR section 200.313(d)(1). Anticipated Date of Completion: 06/30/2023 Name of Contact Person: Drew Goebel Management Response: Management will implement the auditor's recommendation in the year ended June 30, 2023.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2022- 004 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: COVID 19: Education Stabilization Fund (2021 & 2022) 4. Project No.: 4998-E2, E3 5. CFDA No.: 84.425D-COVID 19, 84.425U-COVID 19 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Strong internal controls over equipment and real property management compliance requirements require District personnel to have knowledge of all of the equipment and real property management compliance requirements. 9. Condition District personnel were unaware of the requirement to maintain property records for equipment purchased with Education Stabilization Funding. 10. Questioned Costs None 11. Context This condition existed for all equipment purchased with Education Stabilization Funding. 12. Effect The District did not maintain property records for equipment purchased in accordance with 2 CFR section 200.313(d)(1). 13. Cause The District has rarely paid for projects with federal funds in the past and was unaware of the requirement. 14. Recommendation Annually, District personnel should read the 2 CFR Part 200, Appendix XI, Compliance Supplement for all federal programs received by the District to ensure they are aware of all applicable compliance requirements. 15. Management's response Management will implement the auditor's recommendation in the year ended June 30, 2023.
Show full finding ▾Hide full finding ▴SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2022- 004 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: COVID 19: Education Stabilization Fund (2021 & 2022) 4. Project No.: 4998-E2, E3 5. CFDA No.: 84.425D-COVID 19, 84.425U-COVID 19 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Strong internal controls over equipment and real property management compliance requirements require District personnel to have knowledge of all of the equipment and real property management compliance requirements. 9. Condition District personnel were unaware of the requirement to maintain property records for equipment purchased with Education Stabilization Funding. 10. Questioned Costs None 11. Context This condition existed for all equipment purchased with Education Stabilization Funding. 12. Effect The District did not maintain property records for equipment purchased in accordance with 2 CFR section 200.313(d)(1). 13. Cause The District has rarely paid for projects with federal funds in the past and was unaware of the requirement. 14. Recommendation Annually, District personnel should read the 2 CFR Part 200, Appendix XI, Compliance Supplement for all federal programs received by the District to ensure they are aware of all applicable compliance requirements. 15. Management's response Management will implement the auditor's recommendation in the year ended June 30, 2023.
17-020-0150-26 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022-_ 004_ Condition: District personnel were unaware of the requirement to maintain property records for equipment purchased with Education Stabilization Funding. Plan: Annually, District personnel will read the 2 CFR Part 200, Appendix XI, Compliance Supplement for all federal programs received by the District to ensure they are aware of all applicable compliance requirements. Anticipated Date of Completion: 06/30/2023 Name of Contact Person: Drew Goebel Management Response: Management will implement the auditor's recommendation in the year ended June 30, 2023.
FAC accepted this audit on November 17, 2022 — management decision was due May 17, 2023.
FAC accepted this audit on October 3, 2021 — management decision was due April 3, 2022.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on November 18, 2018 — management decision was due May 18, 2019.
FAC accepted this audit on April 4, 2018 — management decision was due October 4, 2018.
FAC accepted this audit on December 12, 2016 — management decision was due June 12, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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.
Browse other Single Audit organizations in Illinois →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
