EIN: 376004216
UEI: ELEVVA7CDFD1
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 5, 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 August 5, 2026 (17 days ago).
What is a management decision? →The same individual is responsible for preparing and submitting monthly reimbursement claims for the Child Nutrition Program without an independent review or approval prior to submission. Questioned Costs: This condition resulted in no identified questioned costs. Context: Currently, one individual is responsible for preparing and submitting monthly reimbursement claims. Effect: Meal claims could be submitted to the Illinois State Board of Education that do not accurately reflect the number of meals served. Consequently, the District could be over- or under- reimbursed by this grant program. Cause: Absence of formal internal control procedures resulted in one person performing all reporting functions. Recommendation: Implement segregation of duties by requiring one person to prepare the monthly claim and a second person (e.g., supervisor) to review and approve the claim before submission. The review should be supported with signatures or electronic approval logs. Management's Response: A corrective action plan will be developed and implemented. A secondary review of the meal claim will be performed and documented.
Show full finding ▾Hide full finding ▴Criteria or Specific Requirement: Per 2 CFR 200.303 - Internal Controls and the OMB Compliance Supplement: Child Nutrition Cluster - The District is required to have internal controls, including segregation of duties, over reporting of monthly reimbursement claims. Condition: The same individual is responsible for preparing and submitting monthly reimbursement claims for the Child Nutrition Program without an independent review or approval prior to submission. Questioned Costs: This condition resulted in no identified questioned costs. Context: Currently, one individual is responsible for preparing and submitting monthly reimbursement claims. Effect: Meal claims could be submitted to the Illinois State Board of Education that do not accurately reflect the number of meals served. Consequently, the District could be over- or under- reimbursed by this grant program. Cause: Absence of formal internal control procedures resulted in one person performing all reporting functions. Recommendation: Implement segregation of duties by requiring one person to prepare the monthly claim and a second person (e.g., supervisor) to review and approve the claim before submission. The review should be supported with signatures or electronic approval logs. Management's Response: A corrective action plan will be developed and implemented. A secondary review of the meal claim will be performed and documented.
Condition: The same individual is responsible for preparing and submitting monthly reimbursement claims for the Child Nutrition Program without an independent review or approval prior to submission. Plan: A second person will compare the meal counts in the claim to: (1) the daily meal counts prepared by cafeteria staff and (2) the monthly enrollment reports from the accounting software. The reviewer will then sign and date the supporting documentation before the meal claim is submitted. Anticipated date of completion: December 2025. Name of contact person: Jake Flowers, Superintendent. Management response: The corrective action plan was discussed with the employees responsible for filing the claim and the superintendent. After discussion, the plan was approved by the superintendent and will be adopted.
FAC accepted this audit on March 26, 2023 — management decision was due September 26, 2023.
The District's expenditure report filed for June 30, 2022 included expenditures paid in July 2022. These amounts were not reported as committed or obligated. 10. Questioned Costs: None. 11. Context: The District received federal reimbursement before expenditures were paid and did not label the expenditures as committed or obligated. 12. Effect: The June 30, 2022 expenditure report was filed overstating cash basis expenditures. The expenditure report did not include the July 2022 paid expenditures as committed or obligated. These expenditures were later liquidated and the final expenditure claim is correct. 13. Cause: Grant expenditures reported on the final June 30, 2022 expenditure report included expenditures that should have been reported as obligated and not included with cash basis expenditures. 14. Recommendation: Grant expenditure reports should be prepared on the cash basis and obligations reported. The liquidation of the obligations should be reported on subsequent liquidation reports. 15. Management's response: There is no disagreement with this finding and management will monitor all future federal reimbursement requests. Committed and obligated expenditures will be reported appropriately, and will be paid within 90 days after project completion.
Show full finding ▾Hide full finding ▴1. FINDING NUMBER: 2022-003 4. THIS FINDING IS: New 2. FINDING TYPE: Internal Control 3. DEFICIENCY TYPE: Significant Deficiency 3. Federal Program Name and Year: COVID-19 - Digital Equity II - D2 4. Project No.: 22-4998-D2 5. AL No.: 84.425D 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The Code of Federal Regulations (CFR) Title 2, part 200.305(b)(3) states that non-federal entities must disburse funds for program purposes before requesting payment from the federal awarding agency or pass-through entity. 9. Condition: The District's expenditure report filed for June 30, 2022 included expenditures paid in July 2022. These amounts were not reported as committed or obligated. 10. Questioned Costs: None. 11. Context: The District received federal reimbursement before expenditures were paid and did not label the expenditures as committed or obligated. 12. Effect: The June 30, 2022 expenditure report was filed overstating cash basis expenditures. The expenditure report did not include the July 2022 paid expenditures as committed or obligated. These expenditures were later liquidated and the final expenditure claim is correct. 13. Cause: Grant expenditures reported on the final June 30, 2022 expenditure report included expenditures that should have been reported as obligated and not included with cash basis expenditures. 14. Recommendation: Grant expenditure reports should be prepared on the cash basis and obligations reported. The liquidation of the obligations should be reported on subsequent liquidation reports. 15. Management's response: There is no disagreement with this finding and management will monitor all future federal reimbursement requests. Committed and obligated expenditures will be reported appropriately, and will be paid within 90 days after project completion.
Finding No.: 2022- 003 Condition: The District's expenditure report filed for June 30, 2022 included expenditures paid in July 2022. These amounts were not reported as committed or obligated. Plan: Grant expenditure reports will be prepared on the cash basis and obligations reported. The liquidation of the obligations will be reported on subsequent liquidation reports. Anticipated Date of Completion: July 31, 2022 Name of Contact Person: Jake Flowers, Superintendent Management Response: There is no disagreement with this finding and management will monitor all future federal reimbursement requests. Committed and obligated expenditures will be reported appropriately, and will be paid within 90 days after project completion.
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