EIN: 376002714
UEI: K8LER2K5EHP5
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 27, 2023. 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 27, 2023 (1064 days ago).
What is a management decision? →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-ER & E2 5. CFDA No.: 84.425D-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's property records did not include serial numbers 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 was not aware that serial numbers needed to be included in the property records. 14. Recommendation The District should assign an employee independent of the preparer, preferably with knowledge of applicable federal grant expenditures, to review the District's property records on a periodic basis to ensure the listing meets the requirements of 2 CFR section 200.313(d)(1). 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2023.
Show full finding ▾Hide full finding ▴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-ER & E2 5. CFDA No.: 84.425D-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's property records did not include serial numbers 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 was not aware that serial numbers needed to be included in the property records. 14. Recommendation The District should assign an employee independent of the preparer, preferably with knowledge of applicable federal grant expenditures, to review the District's property records on a periodic basis to ensure the listing meets the requirements of 2 CFR section 200.313(d)(1). 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2023.
Finding No.: 2022-_ 004__ Condition: The District's property records did not include serial numbers for equipment purchased with Education Stabilization Funding. Plan: The District will assign an employee independent of the preparer, preferably with knowledge of applicable federal grant expenditures, to review the District's property records on a periodic basis to ensure the listing meets the requirements of 2 CFR section 200.313(d)(1). Anticipated Date of Completion: 06/30/2023 Name of Contact Person: Shannon Cheek Management Response: Management will implement the corrective action plan for the year ended June 30, 2023.
FAC accepted this audit on September 21, 2022 — management decision was due March 21, 2023.
ARTHUR COMMUNITY UNIT SCHOOL DISTRICT 305 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2021 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2021- 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster- 2021 & 2020 4. Project No.: 4210, 4220, 4225, Commodity Credit & Fresh Fruits and Vegetables 5. CFDA No.: 10.553, 10.555 & 10.559 6. Passed Through: Illinois State Board of Education & U.S. Department of Defense 7. Federal Agency: United States Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Internal controls over compliance with cash management require the District to have controls or procedures in place to monitor the program income of the food service program to ensure that annual profit does not exceed 3 months of operating expenses. 9. Condition No formal analysis of the profitability of the food service program is being prepared. 10. Questioned Costs None 11. Context Neither monthly, quarterly, nor annual formal food service program profitability analyses are being prepared. 12. Effect Noncompliance with cash management requirements could occur and not be detected. 13. Cause Food service costs and lunch revenues are monitored on an ongoing basis; however, no formal analysis is prepared for review by management or for compliance with the cash management requirements. 14. Recommendation Formal profitability analyses of the food service program should be periodically prepared to ensure compliance with Federal cash management requirements. 15. Management's response The auditor's recommendation will be implemented for the year ended June 30, 2022.
Show full finding ▾Hide full finding ▴ARTHUR COMMUNITY UNIT SCHOOL DISTRICT 305 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2021 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2021- 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster- 2021 & 2020 4. Project No.: 4210, 4220, 4225, Commodity Credit & Fresh Fruits and Vegetables 5. CFDA No.: 10.553, 10.555 & 10.559 6. Passed Through: Illinois State Board of Education & U.S. Department of Defense 7. Federal Agency: United States Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Internal controls over compliance with cash management require the District to have controls or procedures in place to monitor the program income of the food service program to ensure that annual profit does not exceed 3 months of operating expenses. 9. Condition No formal analysis of the profitability of the food service program is being prepared. 10. Questioned Costs None 11. Context Neither monthly, quarterly, nor annual formal food service program profitability analyses are being prepared. 12. Effect Noncompliance with cash management requirements could occur and not be detected. 13. Cause Food service costs and lunch revenues are monitored on an ongoing basis; however, no formal analysis is prepared for review by management or for compliance with the cash management requirements. 14. Recommendation Formal profitability analyses of the food service program should be periodically prepared to ensure compliance with Federal cash management requirements. 15. Management's response The auditor's recommendation will be implemented for the year ended June 30, 2022.
11-021-3050-26 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2021 Corrective Action Plan Finding No.: 2021-_ 003__ Condition: No formal analysis of the profitability of the food service program is being prepared. Plan: Formal profitability analyses of the food service program will be periodically prepared to ensure compliance with Federal cash management requirements. Anticipated Date of Completion: 06/30/2022 Name of Contact Person: Shannon Cheek Management Response: The plan will be implemented for the audit year ended June 30, 2022. 08/18/22 Shannon Cheek, Superintendent Date
ARTHUR COMMUNITY UNIT SCHOOL DISTRICT 305 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2021 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2021- 004 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster Summer Food Service Program- 2021 4. Project No.: 4225 5. CFDA No.: 10.559 6. Passed Through: Illinois State Board of Education 7. Federal Agency: United States Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Strong internal controls over the Summer Food Service Program program income compliance requirements require the review of the monthly reimbursable meals claim by someone independent of the preparer. 9. Condition The monthly individual site claims for the Summer Food Service Program are not being reviewed prior to consolidation and submission. 10. Questioned Costs $1,141 11. Context The finding pertains to six months of the Summer Food Service Program at one district site operated in the fiscal year ending June 30, 2021. 12. Effect The District incorrectly claimed adult meals served for reimbursement and received an immaterial amount of reimbursement for which it was not entitled. 13. Cause The preparer of the monthly reimbursement claim for one site inadvertently included adult meals on the site claim. 14. Recommendation We recommend someone with knowledge of the Program compliance requirements that is independent of the preparer review the monthly site reimbursement claims prior to submission of the consolidated claim. 15. Management's response Management will properly educate the preparer of the monthly reimbursement claims.
Show full finding ▾Hide full finding ▴ARTHUR COMMUNITY UNIT SCHOOL DISTRICT 305 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2021 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2021- 004 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster Summer Food Service Program- 2021 4. Project No.: 4225 5. CFDA No.: 10.559 6. Passed Through: Illinois State Board of Education 7. Federal Agency: United States Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Strong internal controls over the Summer Food Service Program program income compliance requirements require the review of the monthly reimbursable meals claim by someone independent of the preparer. 9. Condition The monthly individual site claims for the Summer Food Service Program are not being reviewed prior to consolidation and submission. 10. Questioned Costs $1,141 11. Context The finding pertains to six months of the Summer Food Service Program at one district site operated in the fiscal year ending June 30, 2021. 12. Effect The District incorrectly claimed adult meals served for reimbursement and received an immaterial amount of reimbursement for which it was not entitled. 13. Cause The preparer of the monthly reimbursement claim for one site inadvertently included adult meals on the site claim. 14. Recommendation We recommend someone with knowledge of the Program compliance requirements that is independent of the preparer review the monthly site reimbursement claims prior to submission of the consolidated claim. 15. Management's response Management will properly educate the preparer of the monthly reimbursement claims.
11-021-3050-26 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2021 Corrective Action Plan Finding No.: 2021-_ 004__ Condition: The monthly individual site claims for the Summer Food Service Program are not being reviewed prior to consolidation and submission. Plan: We recommend someone with knowledge of the Program compliance requirements that is independent of the preparer review the monthly site reimbursement claims prior to submission of the consolidated claim. Anticipated Date of Completion: 06/30/2023 Name of Contact Person: Shannon Cheek Management Response: Management will properly educate the preparer of the monthly reimbursement claims. 08/18/22 Shannon Cheek, Superintendent Date
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
The free and reduced application process is a decentralized manual process requiring no independent verification of eligibility determination. 10. Questioned Costs: None 11. Context: Applications are received and processed at the individual school site locations. No independent verification of clerical accuracy or determination of eligibility is made. Additionally, eligibility determination is not automatically calculated when the application is entered into the school lunch management system. 12. Effect: Lack of independent review of clerical accuracy and eligibility determination could result in incorrect eligibility determination. 13. Cause: The District has multiple schools, each with its own personnel responsible for application processing and eligibility determination. Internal controls do not require independent review of application processing or resulting eligibility determination. 14. Recommendation: A centralized or automated review function to verify clerical accuracy, completeness and eligibility determination should be added to ensure eligibility determination is proper. 15. Management's response: Effective with fiscal year 2020, the District has implemented a new student management system which includes a food management software which recalculates amounts entered from applications, determines eligibility and identifies error prone applications.
Show full finding ▾Hide full finding ▴ARTHUR CUSD #305 11-021-3050-26 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2019 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2019-004 2. THIS FINDING IS: New 3. Federal Program Name and Year: Child Nutrition Cluster 2018 & 2019 4. Project No.: 2018-4220, 2019-4220, 2018-4210 & 2019-4210, 2019-4250 5. CFDA No.: 10.553 & 10.555 6. Passed Through: Illinois State Board of Education & U.S. Department of Defense 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation): Internal controls over eligibility compliance are required to ensure correct determination of eligibility is made. 9. Condition: The free and reduced application process is a decentralized manual process requiring no independent verification of eligibility determination. 10. Questioned Costs: None 11. Context: Applications are received and processed at the individual school site locations. No independent verification of clerical accuracy or determination of eligibility is made. Additionally, eligibility determination is not automatically calculated when the application is entered into the school lunch management system. 12. Effect: Lack of independent review of clerical accuracy and eligibility determination could result in incorrect eligibility determination. 13. Cause: The District has multiple schools, each with its own personnel responsible for application processing and eligibility determination. Internal controls do not require independent review of application processing or resulting eligibility determination. 14. Recommendation: A centralized or automated review function to verify clerical accuracy, completeness and eligibility determination should be added to ensure eligibility determination is proper. 15. Management's response: Effective with fiscal year 2020, the District has implemented a new student management system which includes a food management software which recalculates amounts entered from applications, determines eligibility and identifies error prone applications.
Corrective Action Plan Finding No.: 2019-_ 004__ Condition: The free and reduced application process is a decentralized manual process requiring no independent verification of eligibility determination. Plan: The District will add a centralized or automated review function to verify clerical accuracy, completeness and eligibility determination is proper. Anticipated Date of Completion: 06/30/2020 Name of Contact Person: Shannon Cheek Management Response: Effective with fiscal year 2020, the District has implemented a new student management system which includes a food management software which recalculates amounts entered from applications, determines eligibility and identifies error prone applications.
Internal controls over program income do not ensure that all revenue generated by the Child Nutrition Cluster is properly recorded in the general ledger. 10. Questioned Costs: None 11. Context: Local monies received for one month tested for two sites/schools could not be reconciled to the general ledger. 12. Effect: Program income could be misstated in the general ledger. 13. Cause: Program income is not identified by site/school or by deposit date in the general ledger. 14. Recommendation: Local monies received for the Child Nutrition Cluster should be deposited timely and entered individually in the general ledger with a deposit date reference. Consideration should be given to utilizing separate revenue sub-accounts for each site/school and reconciling these receipts to food management software totals. 15. Management's response: Effective with fiscal year 2020, the District has implemented a new student management system which includes a food management software which provides detail reports for deposits. Internal controls have been established requiring support from the food management system to be included with individual deposit tickets.
Show full finding ▾Hide full finding ▴ARTHUR CUSD #305 11-021-3050-26 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2019 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2019-005 2. THIS FINDING IS: New 3. Federal Program Name and Year: Child Nutrition Cluster 2018 & 2019 4. Project No.: 2018-4220, 2019-4220, 2018-4210 & 2019-4210, 2019-4250 5. CFDA No.: 10.553 & 10.555 6. Passed Through: Illinois State Board of Education & U.S. Department of Defense 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation): Internal controls over compliance with program income must ensure that all revenue generated by the Child Nutrition Cluster is fairly stated and is correctly assessed, collected and recorded. 9. Condition: Internal controls over program income do not ensure that all revenue generated by the Child Nutrition Cluster is properly recorded in the general ledger. 10. Questioned Costs: None 11. Context: Local monies received for one month tested for two sites/schools could not be reconciled to the general ledger. 12. Effect: Program income could be misstated in the general ledger. 13. Cause: Program income is not identified by site/school or by deposit date in the general ledger. 14. Recommendation: Local monies received for the Child Nutrition Cluster should be deposited timely and entered individually in the general ledger with a deposit date reference. Consideration should be given to utilizing separate revenue sub-accounts for each site/school and reconciling these receipts to food management software totals. 15. Management's response: Effective with fiscal year 2020, the District has implemented a new student management system which includes a food management software which provides detail reports for deposits. Internal controls have been established requiring support from the food management system to be included with individual deposit tickets.
Corrective Action Plan Finding No.: 2019-_ 005__ Condition: Internal controls over program income do not ensure that all revenue generated by the Child Nutrition Cluster is properly recorded in the general ledger. Plan: The District will deposit local monies received for the Child Nutrition Cluster timely and enter individually in the general ledger with a deposit date reference. The District will also give consideration to utilizing separate revenue sub-accounts for each site/school and reconciling these receipts to food management software totals. Anticipated Date of Completion: 06/30/2020 Name of Contact Person: Shannon Cheek Management Response: Effective with fiscal year 2020, the District has implemented a new student management system which includes a food management software which provides detail reports for deposits. Internal controls have been established requiring support from the food management system to be included with individual deposit tickets.
FAC accepted this audit on December 6, 2017 — management decision was due June 6, 2018.
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