EIN: 376006129
UEI: SGFNMN2C7KQ7
Audited by: Hottenrott & Associates, LLC
Oversight agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 2, 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 December 2, 2025 (280 days ago).
What is a management decision? →FAC accepted this audit on May 13, 2024 — management decision was due November 13, 2024.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
FAC accepted this audit on May 25, 2022 — management decision was due November 25, 2022.
BROWNSTOWN COMMUNITY UNIT SCHOOL DISTRICT 201 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2021 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2021- 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster- 2021 & 2020 4. Project No.: 4225, Commodity Credit & Fresh Fruits and Vegetables 5. CFDA No.: 10.555 & 10.559 6. Passed Through: Illinois State Board of Education & U.S. Department of Defense 7. Federal Agency: United States Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Internal controls over compliance with cash management require the District to have controls or procedures in place to monitor the program income of the food service program to ensure that annual profit does not exceed 3 months of operating expenses. 9. Condition No formal analysis of the profitability of the food service program is being prepared. 10. Questioned Costs None 11. Context Neither monthly, quarterly, nor annual formal food service program profitability analyses are being prepared. 12. Effect Noncompliance with cash management requirements could occur and not be detected. 13. Cause Food service costs and lunch revenues are monitored on an ongoing basis; however, no formal analysis is prepared for review by management or for compliance with the cash management requirements. 14. Recommendation Formal profitability analyses of the food service program should be periodically prepared to ensure compliance with Federal cash management requirements. 15. Management's response The auditor's recommendation will be implemented in the year ended June 30, 2022.
Show full finding ▾Hide full finding ▴BROWNSTOWN COMMUNITY UNIT SCHOOL DISTRICT 201 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2021 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2021- 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster- 2021 & 2020 4. Project No.: 4225, Commodity Credit & Fresh Fruits and Vegetables 5. CFDA No.: 10.555 & 10.559 6. Passed Through: Illinois State Board of Education & U.S. Department of Defense 7. Federal Agency: United States Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Internal controls over compliance with cash management require the District to have controls or procedures in place to monitor the program income of the food service program to ensure that annual profit does not exceed 3 months of operating expenses. 9. Condition No formal analysis of the profitability of the food service program is being prepared. 10. Questioned Costs None 11. Context Neither monthly, quarterly, nor annual formal food service program profitability analyses are being prepared. 12. Effect Noncompliance with cash management requirements could occur and not be detected. 13. Cause Food service costs and lunch revenues are monitored on an ongoing basis; however, no formal analysis is prepared for review by management or for compliance with the cash management requirements. 14. Recommendation Formal profitability analyses of the food service program should be periodically prepared to ensure compliance with Federal cash management requirements. 15. Management's response The auditor's recommendation will be implemented in the year ended June 30, 2022.
03-026-2010-26 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2021 Corrective Action Plan Finding No.: 2021-_ 003__ Condition: No formal analysis of the profitability of the food service program is being prepared. Plan: Formal profitability analyses of the food service program should be periodically prepared to ensure compliance with Federal cash management requirements. Anticipated Date of Completion: 06/30/2022 Name of Contact Person: Michael Shackelford Management Response: The auditor's recommendation will be implemented in the year ended June 30, 2022. 5/18/2022 Michael Shackelford, Superintendent Date
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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