EIN: 376004482
UEI: LJJKK8C345Y8
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 20, 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 November 20, 2026 (92 days from today).
What is a management decision? →GRANT COMMUNITY CONSOLIDATED SCHOOL DISTRICT 110 50-082-1100-04 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2025 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2025 - 004 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: National School Lunch Program, School Breakfast Program 4. Project No.: 25-4210-00, 24-4210-00, 25-4220-00, 24-4220-00 5. AL No.: 10.555 & 10.553 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) Per 2 CFR §200.303, non-federal entities must establish and maintain effective internal control over federal awards to provide reasonable assurance of compliance with federal statutes, regulations, and the terms and conditions of the award. Additionally, 7 CFR §210.8(a) requires school food authorities to establish internal controls to ensure the accuracy of meal counts prior to submitting monthly claims for reimbursement. 9. Condition Claims submitted for reimbursement did not reconcile with the District’s internally prepared monthly claim summary report. 10. Questioned Costs Total questioned costs equal $78,821.37. 11. Context The District participates in the National School Lunch Program (ALN 10.555) and the School Breakfast Program (ALN 10.553), which require accurate reporting of meal counts to determine reimbursement. Meal count claims are prepared monthly by a designated staff member and submitted to the state agency. However, the District’s independent review process for these claims is not functioning effectively. This lack of review contributed to errors in the reimbursement claims for October 2024, December 2024, and February 2025. 12. Effect The District submitted reimbursement claims that did not reconcile to its internally prepared monthly claim summary report, resulting in both underclaims & overclaims of meals. 13. Cause The District had a review process in place requiring a secondary review of meal count claims; however, the process was not functioning effectively. 14. Recommendation The District should strengthens internal controls over meal count claims prior to submission. 15. Management's response Management concurs with finding.
Finding No. 2025-004 Condition – Claims submitted for reimbursement did not reconcile with the District’s internally prepared monthly claim summary report. Plan – The District will ensure that meal counts are thoroughly reviewed prior to submission. Meal counts are entered into the computer by the FSMC, and has been a place where errors have occurred. The district secretary is responsible for entering the meal counts into the state system. She is verifying the counts from the FSMC, comparing to attendance and invoices, and ensuring correct data goes into IWAS. This was started last spring, when we became aware of FSMC inconsistencies. The current year, FY26, has been much more accurate. Anticipated Date of Completion: current – 9/1/2026 Name of Contact Person: Matt Stines, Superintendent
GRANT COMMUNITY CONSOLIDATED SCHOOL DISTRICT 110 50-082-1100-04 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2025 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2025 - 005 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: National School Lunch Program, School Breakfast Program 4. Project No.: 25-4210-00, 24-4210-00, 25-4220-00, 24-4220-00 5. AL No.: 10.555 & 10.553 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) Per 7 CFR §210.14(a), school food authorities are required to establish and maintain a nonprofit school food service account and ensure that all revenues received from the food service operation are properly credited to that account. This regulation requires that federal reimbursements and all other food service revenues be deposited into the nonprofit food service account and used solely for the operation and improvement of the school food service program. 9. Condition The District did not prepare bank reconciliations during fiscal year 2025. As a result, a portion of National School Lunch and School Breakfast program receipts were not promptly credited to the appropriate food service revenue accounts, and those reimbursements that were recorded incorrectly recorded to the Evidence-Based Funding revenue account in error. 10. Questioned Costs No reportable questioned costs identified. 11. Context The District participates in the National School Lunch Program (ALN 10.555) and the School Breakfast Program (ALN 10.553), which require that federal reimbursements be promptly recorded to the food service account. However, the District does not currently have a bank reconciliation process in place to ensure timely identification and posting of these reimbursements. This lack of a reconciliation process contributed to an error in which the December 2024, February 2025 and April 2025 reimbursements were not recorded to the food service account. 12. Effect The District’s food service revenues were misclassified and understated, resulting in reimbursements not being promptly recorded to the food service account. 13. Cause The District did not have bank reconciliations prepared during fiscal year 2025. 14. Recommendation The District should prepare bank reconciliations to ensure all bank accounts are reconciled on a monthly basis and reviewed by appropriate personnel. 15. Management's response Management concurs with finding.
Finding No. 2025-005 Condition – The District did not prepare bank reconciliations during fiscal year 2025. As a result, a portion of National School Lunch and School Breakfast program receipts were not promptly credited to the appropriate food service revenue accounts, and those reimbursements that were recorded incorrectly recorded to the Evidence-Based Funding revenue account in error. Plan – The District will perform bank reconciliations in a timely manner and ensure that National School Lunch and School Breakfast program receipts are appropriately recorded to the proper food service revenue accounts. Anticipated Date of Completion: 7/1/2025 - current Name of Contact Person: Matt Stines, Superintendent
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 30, 2025. 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 October 30, 2025, which was (294 days ago).
What is a management decision? →2024-003 Internal Controls over Preparation of the District’s Schedule of Expenditures of Federal Awards Condition: During the fiscal year ended June 30, 2024, components of the Schedule of Expenditures of Federal Awards (SEFA) were provided; however, a complete and accurate SEFA was not available for audit. Criteria: Prepare appropriate financial statements, including the Schedule of Expenditures of Federal Awards (SEFA), in accordance with federal OMB Uniform Guidance §200.510 Financial Statements. Effect: Lack of adequate controls over financial reporting of federal expenditures resulted in the inability to provide a complete and accurate Schedule of Expenditures of Federal Awards (SEFA). Accuracy of the SEFA is essential for selecting and testing major programs in accordance with OMB Uniform Guidance. Incomplete or inaccurate reporting may lead to improper selection and testing of compliance for major programs, potentially affecting the audit's reliability. Recommendation: We recommend that the District strengthen its policies and procedures to ensure that all federal expenditures are reported to one party within the District and that the one responsible party prepare an accurate, comprehensive list of federal revenues and expenditures for each fiscal year within 90 days of the fiscal year end. Response: The District agrees with the recommendation. Management will strengthen its policies and procedures to ensure that all federal expenditures are reported to one party within the District, and one responsible party will prepare an accurate, comprehensive list of federal revenues and expenditures for each fiscal year within.
Finding: 2024-003 Internal Controls over Preparation of SEFA. Finding Type: Material weakness. Name of Contact Person: Matt Stines, Superintendent. Recommendation: We recommend that the District strengthen its policies and procedures to ensure that all federal expenditures can be prepared in an accurate, comprehensive list for each fiscal year within 90 days of the fiscal year end. Corrective Action: The District is in agreement and will strengthen its policies and procedures to ensure that all federal expenditures are reported and prepared in an accurate, comprehensive list of federal revenues and expenditures for each fiscal year within. Proposed Completion Date: June 1, 2025.
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.
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