EIN: 376004671
UEI: G951MFKKP3N9
Audited by: Gorenz and Associates Ltd
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 6, 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 August 6, 2026 (26 days ago).
What is a management decision? →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. Questioned Costs: This condition 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 grant program. Cause: Absence of formal internal control procedures resulted in one person performing all reporting functions. Recommendation: Implement segregation of duties by requiring one person to prepare the monthly meal claim and a second person (e.g., supervisor) to review and approve the claim before submission. The review should be supported with signatures or electronic approval logs. Management's Response: A correction 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 Compliance 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 individual is responsible for preparing and submitting monthly reimbursement claims for the Child Nutrition Program without an independent review or approval prior to submission. Questioned Costs: This condition 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 grant program. Cause: Absence of formal internal control procedures resulted in one person performing all reporting functions. Recommendation: Implement segregation of duties by requiring one person to prepare the monthly meal claim and a second person (e.g., supervisor) to review and approve the claim before submission. The review should be supported with signatures or electronic approval logs. Management's Response: A correction 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 or associate superintendent) compares the meal counts in the claim to the Skyward and RevTrak 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: June 30, 2026. Name of contact person: Tony Ingold, Superintendent. Management response: The corrective action plan was discussed with the employee responsible for filing the claim, the associate superintendent, and the superintendent. After discussion, the plan was approved and will be implemented.
FAC accepted this audit on March 17, 2025 — management decision was due September 17, 2025.
FAC accepted this audit on February 22, 2024 — management decision was due August 22, 2024.
FAC accepted this audit on March 1, 2023 — management decision was due September 1, 2023.
The District's expenditure report filed for June 30, 2022 included expenditures paid in July and August 2022. These amounts were not reported as committed or obligated. 10. Questioned Costs: None. 11. Context: The District received federal reimbursement before expenditures were paid and did not label the expenditures as committed or obligated. 12. Effect: The June 30, 2022 expenditure report was filed overstating cash basis expenditures. The expenditure report did not include the July and August 2022 paid expenditures as committed or obligated. These expenditures were later liquidated and the final expenditure claim is correct. 13. Cause: Grant expenditures reported on the final June 30, 2022 expenditure report included expenditures that should have been reported as obligated and not included with cash basis expenditures. 14. Recommendation: Grant expenditure reports should be prepared on the cash basis and obligations reported. The liquidation of the obligations should be reported on subsequent liquidation reports. 15. Management's response: There is no disagreement with this finding and management will monitor all future federal reimbursement requests. Committed and obligated expenditures will be reported appropriately, and will be paid within 90 days after project completion.
Show full finding ▾Hide full finding ▴1. FINDING NUMBER: 2022-001 4. THIS FINDING IS: X New 2. FINDING TYPE: Compliance 3. DEFICIENCY TYPE: Reporting 3. Federal Program Name and Year: COVID-19 - ARP Elementary and Secondary School Emergency Relief - E3 4. Project No.: 22-4998-E3 5. AL No.: 84.425U 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The Code of Federal Regulations (CFR) Title 2, part 200.305(b)(3) states that non-federal entities must disburse funds for program purposes before requesting payment from the federal awarding agency or pass-through entity. 9. Condition: The District's expenditure report filed for June 30, 2022 included expenditures paid in July and August 2022. These amounts were not reported as committed or obligated. 10. Questioned Costs: None. 11. Context: The District received federal reimbursement before expenditures were paid and did not label the expenditures as committed or obligated. 12. Effect: The June 30, 2022 expenditure report was filed overstating cash basis expenditures. The expenditure report did not include the July and August 2022 paid expenditures as committed or obligated. These expenditures were later liquidated and the final expenditure claim is correct. 13. Cause: Grant expenditures reported on the final June 30, 2022 expenditure report included expenditures that should have been reported as obligated and not included with cash basis expenditures. 14. Recommendation: Grant expenditure reports should be prepared on the cash basis and obligations reported. The liquidation of the obligations should be reported on subsequent liquidation reports. 15. Management's response: There is no disagreement with this finding and management will monitor all future federal reimbursement requests. Committed and obligated expenditures will be reported appropriately, and will be paid within 90 days after project completion.
Finding No.: 2022-001 Condition: The District's expenditure report filed for June 30, 2022 included expenditures paid in July and August 2022. These amounts were not reported as committed or obligated. Plan: Grant expenditure reports will be prepared on the cash basis and obligations reported. The liquidation of the obligations will be reported on subsequent liquidation reports. Anticipated Date of Completion: August 31, 2022 Name of Contact Person: Tony Ingold, Superintendent Management Response: There is no disagreement with this finding and management will monitor all future federal reimbursement requests. Committed and obligated expenditures will be reported appropriately, and will be paid within 90 days after project completion.
FAC accepted this audit on February 24, 2022 — management decision was due August 24, 2022.
The District did not maintain the proper property records as required under DVF Title 2, part 200.313(d). Questioned Costs: None. Context: The District maintained an inventory control list for property purchased with grant funds. However, the listing did not adequately identify the Source of the Grant funds or the condition of the property. Effect: Noncompliance with the federal award program's Equipment and Real Property Management occurred. Cause: Management had developed an incomplete system of internal controls to ensure compliance with the Equipment and Real Property Management compliance requirements. Recommendation: We recommend that management expand their existing listing to include the required missing elements related to the Equipment and Real Property Management compliance requirements. Management's response: There is no disagreement with this finding and the District will update the inventory control sheet to include all of the required elements 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.: 20-4998 ER CFDA No.: 84.425D Passed Through: ISBE 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 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 DVF Title 2, part 200.313(d). Questioned Costs: None. Context: The District maintained an inventory control list for property purchased with grant funds. However, the listing did not adequately identify the Source of the Grant funds or the condition of the property. Effect: Noncompliance with the federal award program's Equipment and Real Property Management occurred. Cause: Management had developed an incomplete system of internal controls to ensure compliance with the Equipment and Real Property Management compliance requirements. Recommendation: We recommend that management expand their existing listing to include the required missing elements related to the Equipment and Real Property Management compliance requirements. Management's response: There is no disagreement with this finding and the District will update the inventory control sheet to include all of the required elements 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: The District's Inventory Control sheet will be updated to include all of the required elements related to the Equipment and Real Property Management compliance requirements. Anticipated Date of Completion: July, 2022. Name of Contact Person: Tony Ingold, Superintendent. Management Response: There is no disagreement with this finding and the corrective action plan will be implemented.
FAC accepted this audit on November 23, 2020 — management decision was due May 23, 2021.
FAC accepted this audit on November 14, 2019 — management decision was due May 14, 2020.
FAC accepted this audit on October 22, 2018 — management decision was due April 22, 2019.
FAC accepted this audit on October 19, 2017 — management decision was due April 19, 2018.
FAC accepted this audit on October 25, 2016 — management decision was due April 25, 2017.
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