EIN: 376004319
UEI: SNPJTTQKLYS9
Audited by: Hottenrott & Associates, LLC
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 13, 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 November 13, 2024 (659 days ago).
What is a management decision? →MONTICELLO COMMUNITY UNIT SCHOOL DISTRICT 25 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2023 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2023- 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster (National School Lunch Program & School Breakfast Program) 2022 & 2023 4. Project No.: 2022-4210, 2022-4220, 2023-4210, 2023-4210-SC, 2023-4220 5. CFDA No.: 10.553 & 10.555 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) By November 15th of each school year, the School District must verify the correct free and reduced price eligibility of households selected from a sample of applications that it has approved for free and reduced price meals and complete and submit a verification summary by December 15th. (7 CFR section 245.6a) 9. Condition The verification process was not performed. 10. Questioned Costs None 11. Context The verification process was not performed for fiscal year 2023. 12. Effect The District did not comply with the Federal compliance requirement. 13. Cause After the exemption from the verification process during school years impacted by COVID-19, it was an oversight that the verification procedures were not implemented. 14. Recommendation The annual verification process should be completed by November 15th and the results should be reported to ISBE by December 15th. 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2024.
Show full finding ▾Hide full finding ▴MONTICELLO COMMUNITY UNIT SCHOOL DISTRICT 25 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2023 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2023- 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster (National School Lunch Program & School Breakfast Program) 2022 & 2023 4. Project No.: 2022-4210, 2022-4220, 2023-4210, 2023-4210-SC, 2023-4220 5. CFDA No.: 10.553 & 10.555 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) By November 15th of each school year, the School District must verify the correct free and reduced price eligibility of households selected from a sample of applications that it has approved for free and reduced price meals and complete and submit a verification summary by December 15th. (7 CFR section 245.6a) 9. Condition The verification process was not performed. 10. Questioned Costs None 11. Context The verification process was not performed for fiscal year 2023. 12. Effect The District did not comply with the Federal compliance requirement. 13. Cause After the exemption from the verification process during school years impacted by COVID-19, it was an oversight that the verification procedures were not implemented. 14. Recommendation The annual verification process should be completed by November 15th and the results should be reported to ISBE by December 15th. 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2024.
39-074-0250-26 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2023 Corrective Action Plan Finding No.: 2023-_ 003__ Condition: The verification process was not performed. Plan: The District will complete the annual verification process by November 15th and will report the results to ISBE by December 15th. Anticipated Date of Completion: 06/30/2024 Name of Contact Person: Adam Clapp Management Response: Management will implement the corrective action plan for the year ended June 30, 2024.
MONTICELLO COMMUNITY UNIT SCHOOL DISTRICT 25 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2023 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2023- 004 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster (National School Lunch Program & School Breakfast Program) 2022 & 2023 4. Project No.: 2022-4210, 2022-4220, 2023-4210, 2023-4210-SC, 2023-4220 5. CFDA No.: 10.553 & 10.555 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) 7 CFR 210.8 requires each school food authority to perform an on-site review of the counting and claiming system related to the Child Nutrition Cluster. 9. Condition The District did not perform an on-site review of their counting and claiming system related to the Child Nutrition Cluster. 10. Questioned Costs None 11. Context The on-site review was not performed during the fiscal year ended June 30, 2023. 12. Effect The District is not in compliance with 7 CFR 210.8. 13. Cause The on-site review not being performed was an oversight by District personnel. 14. Recommendation Internal controls need to be implemented that ensure that an on-site review of the counting and claiming system related to the Child Nutrition Cluster is performed on at least an annual basis. 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2024.
Show full finding ▾Hide full finding ▴MONTICELLO COMMUNITY UNIT SCHOOL DISTRICT 25 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2023 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2023- 004 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster (National School Lunch Program & School Breakfast Program) 2022 & 2023 4. Project No.: 2022-4210, 2022-4220, 2023-4210, 2023-4210-SC, 2023-4220 5. CFDA No.: 10.553 & 10.555 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) 7 CFR 210.8 requires each school food authority to perform an on-site review of the counting and claiming system related to the Child Nutrition Cluster. 9. Condition The District did not perform an on-site review of their counting and claiming system related to the Child Nutrition Cluster. 10. Questioned Costs None 11. Context The on-site review was not performed during the fiscal year ended June 30, 2023. 12. Effect The District is not in compliance with 7 CFR 210.8. 13. Cause The on-site review not being performed was an oversight by District personnel. 14. Recommendation Internal controls need to be implemented that ensure that an on-site review of the counting and claiming system related to the Child Nutrition Cluster is performed on at least an annual basis. 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2024.
39-074-0250-26 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2023 Corrective Action Plan Finding No.: 2023-_ 004__ Condition: The District did not perform an on-site review of their counting and claiming system related to the Child Nutrition Cluster. Plan: The District will implement Internal controls that ensure that an on-site review of the counting and claiming system related to the Child Nutrition Cluster is performed on at least an annual basis. Anticipated Date of Completion: 06/30/2024 Name of Contact Person: Adam Clapp Management Response: Management will implement the corrective action plan for the year ended June 30, 2024.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
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's property records did not include the required information 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 of the level of detail 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- 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's property records did not include the required information 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 of the level of detail 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-_ 003__ Condition: The District's property records did not include the required information 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: Adam Clapp Management Response: Management will implement the corrective action plan for the year ended June 30, 2023.
1. FINDING NUMBER: 2022- 004 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster 2022 4. Project No.: 4210, 4210-SC, 4220, Commodity Credit & Fresh Fruits and Vegetables 5. CFDA No.: 10.553 & 10.555 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 The District prepared analysis of the profitability of the food service program was not clerically accurate by a material amount. 10. Questioned Costs None 11. Context The food service receipts used in the profitability analysis were understated by $65,030. Only Federal sources were included in the receipt total. 12. Effect Noncompliance with cash management requirements could occur and not be detected. 13. Cause The report generated from the District's accounting system did not included all sources of revenue required to be included in the profitability analysis. 14. Recommendation The profitability analysis should be reviewed by someone independent of the preparer to ensure that all food service receipts and disbursements are included in the profitability analysis. 15. Management's response The auditor's recommendation will be implemented in subsequent years.
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: Child Nutrition Cluster 2022 4. Project No.: 4210, 4210-SC, 4220, Commodity Credit & Fresh Fruits and Vegetables 5. CFDA No.: 10.553 & 10.555 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 The District prepared analysis of the profitability of the food service program was not clerically accurate by a material amount. 10. Questioned Costs None 11. Context The food service receipts used in the profitability analysis were understated by $65,030. Only Federal sources were included in the receipt total. 12. Effect Noncompliance with cash management requirements could occur and not be detected. 13. Cause The report generated from the District's accounting system did not included all sources of revenue required to be included in the profitability analysis. 14. Recommendation The profitability analysis should be reviewed by someone independent of the preparer to ensure that all food service receipts and disbursements are included in the profitability analysis. 15. Management's response The auditor's recommendation will be implemented in subsequent years.
Finding No.: 2022-_ 004__ Condition: The District prepared analysis of the profitability of the food service program was not clerically accurate by a material amount. Plan: The profitability analysis will be reviewed by someone independent of the preparer to ensure that all food service receipts and disbursements are included in the profitability analysis. Anticipated Date of Completion: 06/30/2023 Name of Contact Person: Adam Clapp Management Response: Management will implement the corrective action plan for the year ended June 30, 2023.
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
MONTICELLO COMMUNITY UNIT SCHOOL DISTRICT 25 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2021 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2021- 002 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster 2021 4. Project No.: 4225, Commodity Credit & Fresh Fruits and Vegetables 5. CFDA No.: 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 in subsequent years.
Show full finding ▾Hide full finding ▴MONTICELLO COMMUNITY UNIT SCHOOL DISTRICT 25 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2021 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2021- 002 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster 2021 4. Project No.: 4225, Commodity Credit & Fresh Fruits and Vegetables 5. CFDA No.: 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 in subsequent years.
MONTICELLO COMMUNITY UNIT SCHOOL DISTRICT 25 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2021 Corrective Action Plan Finding No.: 2021-_ 002__ 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: Adam Clapp Management Response: The plan will be implemented for the audit year ended June 30, 2022. 09/28/2022 Adam Clapp, Superintendent Date
MONTICELLO COMMUNITY UNIT SCHOOL DISTRICT 25 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 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 None 11. Context The finding pertains to eight 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 ▴MONTICELLO COMMUNITY UNIT SCHOOL DISTRICT 25 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 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 None 11. Context The finding pertains to eight 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.
MONTICELLO COMMUNITY UNIT SCHOOL DISTRICT 25 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2021 Corrective Action Plan Finding No.: 2021-_ 003__ 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: Adam Clapp Management Response: Management will properly educate the preparer of the monthly reimbursement claims. 09/28/2022 Adam Clapp, Superintendent Date
FAC accepted this audit on March 10, 2021 — management decision was due September 10, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on November 8, 2018 — management decision was due May 8, 2019.
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