EIN: 376003656
UEI: UBH2PAZGD5D5
Audited by: Phillips and Associates, CPAs PC
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 January 15, 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 15, 2026 (46 days ago).
What is a management decision? →FAC accepted this audit on July 1, 2025 — management decision was due January 1, 2026.
FAC accepted this audit on April 24, 2024 — management decision was due October 24, 2024.
Condition The District has not adequately established internal controls to ensure that net cash resources are being properly monitored. Questioned Costs None. Context The District did not properly calculate a running balance of the net cash resources of the nonprofit school food service nor did they have an understanding of the significance of their calculation. Effect Noncompliance with the federal award program's resource (cash) management requirements could occur and not be detected and corrected timely. Cause Management had not developed an adequate 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 monitor and ensure that the net cash resources of the nonprofit school food service does not exceed 3 months average expenditures. Mangement'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 ▴Condition The District has not adequately established internal controls to ensure that net cash resources are being properly monitored. Questioned Costs None. Context The District did not properly calculate a running balance of the net cash resources of the nonprofit school food service nor did they have an understanding of the significance of their calculation. Effect Noncompliance with the federal award program's resource (cash) management requirements could occur and not be detected and corrected timely. Cause Management had not developed an adequate 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 monitor and ensure that the net cash resources of the nonprofit school food service does not exceed 3 months average expenditures. Mangement'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 adequately established internal controls to ensure that net cash resources are being properly monitored. Plan: Internal controls will be established and implemented related to the cash management compliance requirement, including monitoring accumulated cash balances and ensuring that balance does not exceed 3 months of the average progam expenditures. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: Mike Weaver, Superintendent Management 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.
2022-002
FAC accepted this audit on February 21, 2023 — management decision was due August 21, 2023.
The District has not adequately established internal controls to ensure that net cash resources are being properly monitored. Questioned Costs: None. Context: The District did not properly calculate a running balance of the net cash resources of the nonprofit school food service nor did they have an understanding of the significance of their calculation. Effect: Noncompliance with the federal award program's resource (cash) management requirements could occur and not be detected and corrected timely. Cause: Management had not developed an adequate 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 monitor and 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 ▴FINDING NUMBER: 2022-002 THIS FINDING IS: Repeat from Prior year? Yes Year originally reported? 2020 FINDING TYPE: Internal Control DEFICIENCY TYPE: Significant Deficiency Federal Program Name and Year: Child Nutrition Cluster - 2022 Project No.: 21 & 22-4220, 4210, 4215, 4225 AL No.: 10.553, 10.555, 10.556, 10.559 Passed Through: Illinois State Board of Education 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 adequately established internal controls to ensure that net cash resources are being properly monitored. Questioned Costs: None. Context: The District did not properly calculate a running balance of the net cash resources of the nonprofit school food service nor did they have an understanding of the significance of their calculation. Effect: Noncompliance with the federal award program's resource (cash) management requirements could occur and not be detected and corrected timely. Cause: Management had not developed an adequate 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 monitor and 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 adequately established internal controls to ensure that net cash resources are being properly monitored. Plan: Internal controls will be established and implemented related to the cash management compliance requirement, including monitoring accumulated cash balances and ensuring that balance does not exceed 3 months of the average progam expenditures. Anticipated Date of Completion: 6/30/2023 Name of Contact Person: Brian Dukes, Superintendent Management 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.
2021-002
FAC accepted this audit on May 24, 2022 — management decision was due November 24, 2022.
The District has not adequately established internal controls to ensure that net cash resources are being properly monitored. 10. Questioned Costs: None. 11. Context: The District did not properly calculate a running balance of the net cash resources of the nonprofit school food service nor did they have an understanding of the significance of their calculation. 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 an adequate system of internal control to ensure compliance with the Cash Management compliance requirement. 14. Recommendation: We recommend that the management establish internal controls related to the cash management compliance requirement to monitor and 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 service.
Show full finding ▾Hide full finding ▴1. FINDING NUMBER: 2021-002 2. THIS FINDING IS: a repeat from a prior year 3. Year originally reported? 2020 4. Project No.: 20 & 21-4210, 4215, 4220, 4225 5. CFDA No.: 10.553, 10.555, 10.556, 10.559 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 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 adequately established internal controls to ensure that net cash resources are being properly monitored. 10. Questioned Costs: None. 11. Context: The District did not properly calculate a running balance of the net cash resources of the nonprofit school food service nor did they have an understanding of the significance of their calculation. 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 an adequate system of internal control to ensure compliance with the Cash Management compliance requirement. 14. Recommendation: We recommend that the management establish internal controls related to the cash management compliance requirement to monitor and 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 service.
Finding No.: 2021-002 Condition: The District has not established adequate internal controls to ensure that net cash resources are being properly monitored. Plan: Internal controls will be established and implemented related to the cash management compliance requirement, including monitoring accumulated cash balances and ensuring that balance does not exceed 3 months of the average program expenditures. Anticipated Date of Completion: June 2022 Name of Contact Person: Brian Dukes, Superintendent Management Response: There is no disagreement with the finding and the corrective action plan will be implemented.
2020-002
FAC accepted this audit on November 30, 2020 — management decision was due May 30, 2021.
Criteria - The District is required to monitor, through review or audit or by other means, the net cash resources of the nonprofit school food service program in accordance with Section 210.19 of the Code of Federal Regulations. Condition - The District has not established internal controls to ensure that net cash resources are being properly monitored. Questioned Costs - None. Context - During the audit, it was determined that the District has not maintained and monitored the balance in the school food accounts to ensure compliance with Sections 210.19 of the Code of Federal Regulations. Effect - The District is unaware of the cash balance in the food services account. Cause - Management has not implemented controls that would allow the District to monitor the net cash resources. Recommendation - It is recommended that the District monitor the cash balances it accumulates to help ensure that net resources are being properly maintained. Management's response - The District will establish internal controls to ensure the monitoring of the net cash resources in the food services account.
Show full finding ▾Hide full finding ▴Criteria - The District is required to monitor, through review or audit or by other means, the net cash resources of the nonprofit school food service program in accordance with Section 210.19 of the Code of Federal Regulations. Condition - The District has not established internal controls to ensure that net cash resources are being properly monitored. Questioned Costs - None. Context - During the audit, it was determined that the District has not maintained and monitored the balance in the school food accounts to ensure compliance with Sections 210.19 of the Code of Federal Regulations. Effect - The District is unaware of the cash balance in the food services account. Cause - Management has not implemented controls that would allow the District to monitor the net cash resources. Recommendation - It is recommended that the District monitor the cash balances it accumulates to help ensure that net resources are being properly maintained. Management's response - The District will establish internal controls to ensure the monitoring of the net cash resources in the food services account.
Condition - The District has not established internal controls to ensure compliance with the requirements of the Child Nutrition Cluster guidelines with respect to Cash Management. Plan - The District will implement controls that monitor the cash balances in the Food Services Account and ensure compliance with Child Nutrition Cluster guidelines. Anticipated Date of Completion - July, 2021 Name of Contact Person - Brian Dukes, Superintendent Management Response - The District will establish internal controls to ensure the monitoring of the net cash resources in the food services account.
2019-002
Criteria - 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 Child Nutrition Cluster program are not suspended, debarred, or otherwise excluded from doing business. Recommendation -Procedures need to 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. Management's Response - There is no disagreement with this finding and 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 ▴Criteria - 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 Child Nutrition Cluster program are not suspended, debarred, or otherwise excluded from doing business. Recommendation -Procedures need to 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. Management's Response - There is no disagreement with this finding and 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 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. Plan - 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. Anticipated Date of Completion - July, 2021 Name of Contact Person: Brian Dukes, Superintendent Management Response - There is no disagreement with the finding and the corrective action plan will be implemented.
2019-003
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.: 19-4210, 4215, 4220, and 4225 5. CFDA No.: 10.555, 556, 553, and 559 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is required to monitor, through review or audit or by other means, the net cash resources of the nonprofit school food service program in accordance with Section 210.19 of the Code of Federal Regulations. 9. Condition The District has not established internal controls to ensure that net cash resources are being properly monitored. 10. Questioned Costs None. 11. Context During the audit, it was determined that the District has not maintained and monitored the balance in the school food accounts to ensure compliance with Section 210.19 of the Code of Federal Regulations. 12. Effect The District is unaware of the cash balance in the food services account. 13. Cause Management has not implemented controls that would allow the District to monitor the net cash resources. 14. Recommendation It is recommended that the District monitor the cash balances it accumulates to help ensure that net resources are being properly maintained. 15. Management's response The District will establish internal controls to ensure the monitoring of the net cash resources in the food services account.
Show full finding ▾Hide full finding ▴3. Federal Program Name and Year: Child Nutrition Cluster - 2019 4. Project No.: 19-4210, 4215, 4220, and 4225 5. CFDA No.: 10.555, 556, 553, and 559 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is required to monitor, through review or audit or by other means, the net cash resources of the nonprofit school food service program in accordance with Section 210.19 of the Code of Federal Regulations. 9. Condition The District has not established internal controls to ensure that net cash resources are being properly monitored. 10. Questioned Costs None. 11. Context During the audit, it was determined that the District has not maintained and monitored the balance in the school food accounts to ensure compliance with Section 210.19 of the Code of Federal Regulations. 12. Effect The District is unaware of the cash balance in the food services account. 13. Cause Management has not implemented controls that would allow the District to monitor the net cash resources. 14. Recommendation It is recommended that the District monitor the cash balances it accumulates to help ensure that net resources are being properly maintained. 15. Management's response The District will establish internal controls to ensure the monitoring of the net cash resources in the food services account.
Finding No.: 2019-002 Condition: The District has not established internal controls to ensure compliance with the requirements of the Child Nutrition Cluster guidelines with respect to Cash Management. Plan: The District will implement controls that monitor the cash balances in the Food Services Account and ensure compliance with Child Nutrition Cluster guidelines. Anticipated Date of Completion: June 2020 Name of Contact Person: Brian Dukes, Superintendent Management Response: The District will establish internal controls to ensure the monitoring of the net cash resources in the food services account.
3. Federal Program Name and Year: Child Nutrition Cluster - 2019 4. Project No.: 19-4210, 4215, 4220, and 4225 5. CFDA No.: 10.555, 556, 553, and 559 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 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. 9. 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. 10. Questioned Costs None. 11. Context The District did not verify that selected vendors were not suspended or debarred. 12. Effect Noncompliance with the federal award program's suspension and debarment compliance requirements could occur and not be detected and corrected timely. 13. Cause Procedures are not in place to verify if vendors contracted with in excess of $25,000 related to the Child Nutrition Cluster program are not suspended, debarred, or otherwise excluded from doing business. 14. Recommendation Procedures need to 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. 15. Management's response There is no disagreement with this finding and 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 ▴3. Federal Program Name and Year: Child Nutrition Cluster - 2019 4. Project No.: 19-4210, 4215, 4220, and 4225 5. CFDA No.: 10.555, 556, 553, and 559 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 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. 9. 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. 10. Questioned Costs None. 11. Context The District did not verify that selected vendors were not suspended or debarred. 12. Effect Noncompliance with the federal award program's suspension and debarment compliance requirements could occur and not be detected and corrected timely. 13. Cause Procedures are not in place to verify if vendors contracted with in excess of $25,000 related to the Child Nutrition Cluster program are not suspended, debarred, or otherwise excluded from doing business. 14. Recommendation Procedures need to 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. 15. Management's response There is no disagreement with this finding and 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 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. Plan: 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. Anticipated Date of Completion: July 2020 Name of Contact Person: Brian Dukes, Superintendent Management Response: There is no disagreement with the finding and the corrective action plan will be implemented.
FAC accepted this audit on October 23, 2018 — management decision was due April 23, 2019.
FAC accepted this audit on October 25, 2017 — management decision was due April 25, 2018.
FAC accepted this audit on October 27, 2016 — management decision was due April 27, 2017.
GSA_MIGRATION
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GSA_MIGRATION
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