EIN: 376004658
UEI: ULNEVVW9NJ48
Audited by: Gorenz and Associates, Ltd.
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 March 30, 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 30, 2026 (23 days from today).
What is a management decision? →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 Skyward daily meal count reports, monthly participation summary, eligibility rosters (free, reduced, paid) and USDA reimursement rates. The reviewer will then sign and date a reconciliation sheet before submission.
FAC accepted this audit on March 29, 2025 — management decision was due September 29, 2025.
FAC accepted this audit on March 28, 2024 — management decision was due September 28, 2024.
FAC accepted this audit on February 14, 2023 — management decision was due August 14, 2023.
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 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 ▴Federal Program Name and Year: Child Nutrition Cluster - 2022 Project No.: 21 & 22-4210, 4220, 4225 AL No.: 10.553, 10.555, 10.559 Passed Through: Illinois State Board of Education Federal Agency: U.S. Department of Education 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 debarred. 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 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 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. Anticipated Date of Completion: June 1,2023 Name of Contact Person: Dr. Chad Allaman 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.
FAC accepted this audit on July 25, 2022 — management decision was due January 25, 2023.
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 did not calculate 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 controls 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 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 ▴Federal Program Name and Year: Child Nutrition Cluster - 2021 Project No.: 20 & 21-4210, 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 did not calculate 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 controls 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 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 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. Anticipated Date of Completion: June 30, 2022 Name of Contact Person: Chad Allaman, Superintendent Management Response: There is no disagreement with the finding and the corrective action plan will be implemented.
The District did not have internal controls over vendor suspension and debarment. Questioned Costs: None. Context: The District did not have internal controls in place to verify that vendors were not suspended or debarred. Effect: Noncompliance with the Federal awards program's suspension and debarment compliance requirements could occur. Cause: Procedures are not in place to verify if vendors contracted are not suspended or debarred. Recommendation: The District should implement procedures to ensure all vendors paid with federal funds have not been suspended or debarred. 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 ▴Federal Program Name and Year: Child Nutrition Cluster Project No.: 20 & 21-4225 CFDA No.: 10.555, 10.559 Passed Through: ISBE Federal Agency: U.S. Department of Agriculture Criteria or specific regulation (including statutory, regulatory, or other citation): The Code of 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 have internal controls over vendor suspension and debarment. Questioned Costs: None. Context: The District did not have internal controls in place to verify that vendors were not suspended or debarred. Effect: Noncompliance with the Federal awards program's suspension and debarment compliance requirements could occur. Cause: Procedures are not in place to verify if vendors contracted are not suspended or debarred. Recommendation: The District should implement procedures to ensure all vendors paid with federal funds have not been suspended or debarred. 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 have internal controls over vendor suspension and debarment. Plan: The District will implement procedures to ensure all vendors paid with federal funds have not been suspended or debarred. Anticipated Date of Completion: June 30, 2022 Name of Contact Person: Chad Allaman, Superintendent Management Response: There is no disagreement with the finding and the corrective action plan will be implemented.
The District did not maintain the proper property records as required under CFR Title 2, part 200.313(d) Questioned Costs: None. Context: The District did not have internal controls in place to ensure compliance with the Equipment and Real Property Management compliance requirements. Effect: Noncompliance with the federal award program's Equipment and Real Property Management occurred. Cause: Management had not developed a system of internal controls or compliance procedures to ensure compliance with the Equipment and Real Property Management compliance requirements. Recommendation: We recommend that management establish internal controls and compliance procedures related to the Equipment and Real Property Management compliance requirements. Management's response: There is no disagreement with this finding and internal controls will be developed to ensure the District is complying with the Equipment and Real Property compliance requirements.
Show full finding ▾Hide full finding ▴Federal Program Name and Year: Education Stabilization Fund - 2021 Project No.: 20 & 21-4998-ER, DE, E2 CFDA No.: 84.425D 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 2, part 200.313(d) states that the non-federal entity must maintain property records that include a description of the property, a serial number or other identification number, the source of funding, who holds title, the acquisition date, the 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 sale price of the property. Condition: The District did not maintain the proper property records as required under CFR Title 2, part 200.313(d) Questioned Costs: None. Context: The District did not have internal controls in place to ensure compliance with the Equipment and Real Property Management compliance requirements. Effect: Noncompliance with the federal award program's Equipment and Real Property Management occurred. Cause: Management had not developed a system of internal controls or compliance procedures to ensure compliance with the Equipment and Real Property Management compliance requirements. Recommendation: We recommend that management establish internal controls and compliance procedures related to the Equipment and Real Property Management compliance requirements. Management's response: There is no disagreement with this finding and internal controls will be developed to ensure the District is complying with the Equipment and Real Property compliance requirements.
Condition: The District did not maintain the proper property records as required under CFR Title 2, part 200.313(d) Plan: Internal controls will be established and implemented related to the Equipment and Real Property Management compliance requirements. Anticipated Date of Completion: June 30, 2022 Name of Contact Person: Chad Allaman, Superintendent Management Response: There is no disagreement with this finding and the corrective action plan will be implemented.
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