EIN: 376004619
UEI: Y4HFHL9ZU334
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 24, 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 September 24, 2026 (32 days from today).
What is a management decision? →The District did not comply with the reporting requirements with respect to filing accurate quarterly reports with the ISBE. Questioned Costs: None. Context: The noncompliance resulted from the District filing a September 30, 2024 quarterly report claiming $1,407,464 that had been expended in a previous period and reported on the schedule of Expenditures of Federal Awards for that period. Effect: Incorrect financial information was submitted to the ISBE for the quarter ended June 30, 2024 which may result in potential errors in analysis or other determinations. Cause: The District understood that the grant expenditures could be claimed through the project end date which was Septmeber 30, 2024. The District had controls in place to accumulate the grant expenditure amounts as well as the filing of expenditure reports. Recommendation: Management should submit accurate expenditure reports regardless of the project end date. Management's Response: Management concurs and has prepared a corrective action plan.
Show full finding ▾Hide full finding ▴Criteria or Specific Requirement: A federal agency or pass-through entity must collect financial reports no less than annually, 2 CFR 300.328(b). To comply with this reporting requirement the Illinois State Board of Education (ISBE) requires that grant subrecipients (i.e., the District) submit quarterly expenditure reports. Condition: The District did not comply with the reporting requirements with respect to filing accurate quarterly reports with the ISBE. Questioned Costs: None. Context: The noncompliance resulted from the District filing a September 30, 2024 quarterly report claiming $1,407,464 that had been expended in a previous period and reported on the schedule of Expenditures of Federal Awards for that period. Effect: Incorrect financial information was submitted to the ISBE for the quarter ended June 30, 2024 which may result in potential errors in analysis or other determinations. Cause: The District understood that the grant expenditures could be claimed through the project end date which was Septmeber 30, 2024. The District had controls in place to accumulate the grant expenditure amounts as well as the filing of expenditure reports. Recommendation: Management should submit accurate expenditure reports regardless of the project end date. Management's Response: Management concurs and has prepared a corrective action plan.
Condition - The District did not comply with the reporting requirements with respect to filing accurate quarterly reports with the ISBE. Plan - The District will submit accurate expenditure reports in the future regarless of the project end date. Anticipated Date of Completion - July 1, 2026; Name of Contact Person - Dr. Beau Fretueg, Superintendent; Management Response - We will review grant expenditures on a quarterly basis and submit accurate expenditure reports to the ISBE as required.
2024-001
The same individiual is responsible for preparing and submitting monthly reimbursement claims for the Child Nutrition Program without an independent review or approval before submission. Questioned Costs: The condition has resulted in no identified questioned costs. Context: Currently one individual is responsible for preparing and submitting the 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 program. Cause: Abscense of formal internal control procedures resulted in one person performing all reporting functions. Recomendation: 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 suppported with signatures or electronic approval logs. Management's Reponse: A corrective action plan will be developed and implemented. A secondary review of the meal claim to the supporting documents will be performed before the meal claim is submitted.
Show full finding ▾Hide full finding ▴Criteria or Specific Requirement: Per 2 CFR 200.303 - Internal Controls and the OMB Complaince Supplement: Child Nutrition Cluster, Reporting - The District is required to have internal controls, including segregation of duties, over reporting of monthly reimbursement claims. Condition: The same individiual is responsible for preparing and submitting monthly reimbursement claims for the Child Nutrition Program without an independent review or approval before submission. Questioned Costs: The condition has resulted in no identified questioned costs. Context: Currently one individual is responsible for preparing and submitting the 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 program. Cause: Abscense of formal internal control procedures resulted in one person performing all reporting functions. Recomendation: 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 suppported with signatures or electronic approval logs. Management's Reponse: A corrective action plan will be developed and implemented. A secondary review of the meal claim to the supporting documents will be performed before the meal claim is submitted.
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 (Superintendent) compares the meal counts in the claim to: the SDS daily meal count reports, monthly participation summary, eligibility rosters (free, reduced, paid) and USDA reimbursement rates. The reviewer will then sign and date a reconciliation sheet before submission. Anticipated Date of Completion - July 1, 2026; Name of Contact Person - Dr. Beau Fretueg, Superintendent; Management Response - The corrective action plan was discussed with the employee responsible for filing the claim, the business manager, and the superintendent. After discussion, the plan was approved by the superintendent.
FAC accepted this audit on March 17, 2025 — management decision was due September 17, 2025.
Compliance finding (Reporting). Criteria or specific requirement (including statutory, regulatory, or other citation) - A federal agency or pass-through entity must collect financial reports no less than annually, 2 CFR 200.328(b). To comply with this reporting requirement the Illinois State Board of Education (ISBE) requires that grant subrecipients (i.e., the District) submit quarterly expenditure reports. Condition - The District did not comply with the reporting requirements with respect to filing accurate quarterly reports with the ISBE. Questioned Costs – None. Context - The noncompliance resulted from the District filing a June 30, 2024, quarterly report with the ISBE claiming no grant expenditures. The actual expenditures incurred prior to June 30, 2024 was $1,407,464. These expenditures were claimed on subsequent expenditure reports filed with the ISBE. Effect - Incorrect financial information was submitted to the ISBE for the quarter ended June 30, 2024 which may result in potential errors in analysis or other determinations. Cause - The District understood that the grant expenditures could be claimed through the project end date which was September 30, 2024. The District had controls in place to accumulate the grant expenditure amounts as well as the filing of expenditure reports. Recommendation - Management should submit accurate expenditure reports regardless of the project end date. Management's response - Management concurs and has prepared a corrective action plan.
Show full finding ▾Hide full finding ▴Compliance finding (Reporting). Criteria or specific requirement (including statutory, regulatory, or other citation) - A federal agency or pass-through entity must collect financial reports no less than annually, 2 CFR 200.328(b). To comply with this reporting requirement the Illinois State Board of Education (ISBE) requires that grant subrecipients (i.e., the District) submit quarterly expenditure reports. Condition - The District did not comply with the reporting requirements with respect to filing accurate quarterly reports with the ISBE. Questioned Costs – None. Context - The noncompliance resulted from the District filing a June 30, 2024, quarterly report with the ISBE claiming no grant expenditures. The actual expenditures incurred prior to June 30, 2024 was $1,407,464. These expenditures were claimed on subsequent expenditure reports filed with the ISBE. Effect - Incorrect financial information was submitted to the ISBE for the quarter ended June 30, 2024 which may result in potential errors in analysis or other determinations. Cause - The District understood that the grant expenditures could be claimed through the project end date which was September 30, 2024. The District had controls in place to accumulate the grant expenditure amounts as well as the filing of expenditure reports. Recommendation - Management should submit accurate expenditure reports regardless of the project end date. Management's response - Management concurs and has prepared a corrective action plan.
Condition: The District did not comply with the reporting requirements with respect to filing accurate quarterly reports with the ISBE. Plan: The District will submit accurate expenditure reports in the future regardless of the project end date. Anticipated Date of Completion: July 1, 2024. Name of Contact Person: Dr. Beau Fretueg, Superintendent. Management Response: We will review grant expenditures on a quarterly basis and submit accurate expenditure reports to the ISBE as required.
FAC accepted this audit on April 18, 2022 — management decision was due October 18, 2022.
The District has not monitored the net cash resources of the child nutrition program. Upon further review, it was determined that the net cash resources of the nonprofit school food service did not exceed 3 months average expenditures. Questioned Costs: None. Context: The District has not calculated the net cash resources of the nonprofit school food service. 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 a 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 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 findings and internal controls and compliance procedures will be developed to monitor the net cash resources of the nonprofit school food service. Additionally, the District will develop a plan to spend the excess funds accumulated.
Show full finding ▾Hide full finding ▴Federal Program Name and Year: Child Nutrition Cluster - 2021 Project No.: 20 & 21-4120,4220,4225 CFDA No.: 10.553,10.555,10.559 Passed Through: ISBE 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 monitored the net cash resources of the child nutrition program. Upon further review, it was determined that the net cash resources of the nonprofit school food service did not exceed 3 months average expenditures. Questioned Costs: None. Context: The District has not calculated the net cash resources of the nonprofit school food service. 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 a 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 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 findings and internal controls and compliance procedures will be developed to monitor the net cash resources of the nonprofit school food service. Additionally, the District will develop a plan to spend the excess funds accumulated.
Condition: The District has not monitored the net cash resources of the child nutrition program. Upon further review, it was determined that the net cash resources of the nonprofit school food service did not exceed 3 months average expenditures. Plan: Internal controls will be established and implemented related to the cash management compliance requirement.
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