EIN: 376004665
UEI: LDQKBCZECG41
Audited by: Kerber, Eck & Braeckel LLP
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 1, 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 1, 2026 (12 days ago).
What is a management decision? →See Schedule of Findings and Questioned Costs
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FAC accepted this audit on March 25, 2025 — management decision was due September 25, 2025.
FAC accepted this audit on April 3, 2024 — management decision was due October 3, 2024.
FAC accepted this audit on February 21, 2023 — management decision was due August 21, 2023.
FAC accepted this audit on May 18, 2022 — management decision was due November 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 did not calculate the net cash resources of the nonprofit school food services. 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 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.: 10.555, 10.556, 10.559 Passed Through: ISBE Federal Agency: U.S. Department of Agriculture Criteria or specific requirement (including statutory, regulations, 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 services. 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 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 2022 Name of Contact Person: Steven Johnson, Superintendent Management Response: There is no disagreement with the finding and the corrective action plan will be implemented.
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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