EIN: 376006147
UEI: MLN4NVKAUY78
Audited by: PHILLIPS & ASSOCIATES, CPAS PC
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 April 26, 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 October 26, 2026 (48 days from today).
What is a management decision? →§ 200.512 - The audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). The cognizant agency for audit or oversight agency for audit (in the absence of a cognizant agency for audit) may authorize an extension when the nine-month timeframe would place an undue burden on the auditee. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The required submissions were not submitted within the due dates for the fiscal years ended June 30, 2023 and June 30, 2024. The basic audit for the year ended June 30, 2024 was issued in June 17, 2025,and the audit submissions were not completed and accepted until February 2026.
Show full finding ▾Hide full finding ▴§ 200.512 - The audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). The cognizant agency for audit or oversight agency for audit (in the absence of a cognizant agency for audit) may authorize an extension when the nine-month timeframe would place an undue burden on the auditee. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The required submissions were not submitted within the due dates for the fiscal years ended June 30, 2023 and June 30, 2024. The basic audit for the year ended June 30, 2024 was issued in June 17, 2025,and the audit submissions were not completed and accepted until February 2026.
The District acknowledges the finding. Upon internal review, it was determined that while the submission process for the 2024 fiscal year was initiated in a timely manner, it remained in a ""pending"" status because staff were unaware of the subsequent certification and submission steps required following the initial data upload. To ensure all future submissions reach submitted status by the regulatory deadline, the District will implement the following corrective measures: ● Step-by-Step Submission Checklist: The Business Office will develop a Federal Submission Workflow Document. This checklist will outline the phases of the process to ensure no step is overlooked. ● Staff Cross-Training: To mitigate the risk of a single-point failure, two staff members will be trained on the portal requirements. This ensures that the technical knowledge of the multi-step certification process is maintained within the department despite any potential
§ 200.512 - The audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). The cognizant agency for audit or oversight agency for audit (in the absence of a cognizant agency for audit) may authorize an extension when the nine-month timeframe would place an undue burden on the auditee. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The required submissions were not submitted within the due dates for the fiscal years ended June 30, 2023 and June 30, 2024. The basic audit for the year ended June 30, 2024 was issued in June 17, 2025,and the audit submissions were not completed and accepted until February 2026.
Show full finding ▾Hide full finding ▴§ 200.512 - The audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). The cognizant agency for audit or oversight agency for audit (in the absence of a cognizant agency for audit) may authorize an extension when the nine-month timeframe would place an undue burden on the auditee. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The required submissions were not submitted within the due dates for the fiscal years ended June 30, 2023 and June 30, 2024. The basic audit for the year ended June 30, 2024 was issued in June 17, 2025,and the audit submissions were not completed and accepted until February 2026.
The District acknowledges the finding. Upon internal review, it was determined that while the submission process for the 2024 fiscal year was initiated in a timely manner, it remained in a ""pending"" status because staff were unaware of the subsequent certification and submission steps required following the initial data upload. To ensure all future submissions reach submitted status by the regulatory deadline, the District will implement the following corrective measures: ● Step-by-Step Submission Checklist: The Business Office will develop a Federal Submission Workflow Document. This checklist will outline the phases of the process to ensure no step is overlooked. ● Staff Cross-Training: To mitigate the risk of a single-point failure, two staff members will be trained on the portal requirements. This ensures that the technical knowledge of the multi-step certification process is maintained within the department despite any potential
FAC accepted this audit on March 25, 2026 — management decision was due September 25, 2026.
§ 200.512 - The audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). The cognizant agency for audit or oversight agency for audit (in the absence of a cognizant agency for audit) may authorize an extension when the nine-month timeframe would place an undue burden on the auditee. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The required submissions were not submitted within the due dates for the fiscal years ended June 30, 2023 and June 30, 2024. The basic audit for the year ended June 30, 2024 was issued in June 17, 2025,and the audit submissions were not completed and accepted until February 2026.
Show full finding ▾Hide full finding ▴§ 200.512 - The audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). The cognizant agency for audit or oversight agency for audit (in the absence of a cognizant agency for audit) may authorize an extension when the nine-month timeframe would place an undue burden on the auditee. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The required submissions were not submitted within the due dates for the fiscal years ended June 30, 2023 and June 30, 2024. The basic audit for the year ended June 30, 2024 was issued in June 17, 2025,and the audit submissions were not completed and accepted until February 2026.
The District acknowledges the finding. Upon internal review, it was determined that while the submission process for the 2024 fiscal year was initiated in a timely manner, it remained in a ""pending"" status because staff were unaware of the subsequent certification and submission steps required following the initial data upload. To ensure all future submissions reach submitted status by the regulatory deadline, the District will implement the following corrective measures: ● Step-by-Step Submission Checklist: The Business Office will develop a Federal Submission Workflow Document. This checklist will outline the phases of the process to ensure no step is overlooked. ● Staff Cross-Training: To mitigate the risk of a single-point failure, two staff members will be trained on the portal requirements. This ensures that the technical knowledge of the multi-step certification process is maintained within the department despite any potential
§ 200.512 - The audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). The cognizant agency for audit or oversight agency for audit (in the absence of a cognizant agency for audit) may authorize an extension when the nine-month timeframe would place an undue burden on the auditee. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The required submissions were not submitted within the due dates for the fiscal years ended June 30, 2023 and June 30, 2024. The basic audit for the year ended June 30, 2024 was issued in June 17, 2025,and the audit submissions were not completed and accepted until February 2026.
Show full finding ▾Hide full finding ▴§ 200.512 - The audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). The cognizant agency for audit or oversight agency for audit (in the absence of a cognizant agency for audit) may authorize an extension when the nine-month timeframe would place an undue burden on the auditee. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The required submissions were not submitted within the due dates for the fiscal years ended June 30, 2023 and June 30, 2024. The basic audit for the year ended June 30, 2024 was issued in June 17, 2025,and the audit submissions were not completed and accepted until February 2026.
The District acknowledges the finding. Upon internal review, it was determined that while the submission process for the 2024 fiscal year was initiated in a timely manner, it remained in a ""pending"" status because staff were unaware of the subsequent certification and submission steps required following the initial data upload. To ensure all future submissions reach submitted status by the regulatory deadline, the District will implement the following corrective measures: ● Step-by-Step Submission Checklist: The Business Office will develop a Federal Submission Workflow Document. This checklist will outline the phases of the process to ensure no step is overlooked. ● Staff Cross-Training: To mitigate the risk of a single-point failure, two staff members will be trained on the portal requirements. This ensures that the technical knowledge of the multi-step certification process is maintained within the department despite any potential
FAC accepted this audit on July 1, 2026 — management decision was due January 1, 2027.
§ 200.512 - The audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). The cognizant agency for audit or oversight agency for audit (in the absence of a cognizant agency for audit) may authorize an extension when the nine-month timeframe would place an undue burden on the auditee. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The required submissions were not submitted within the due dates for the fiscal years ended June 30, 2023 and June 30, 2024. The basic audit for the year ended June 30, 2024 was issued in June 17, 2025,and the audit submissions were not completed and accepted until February 2026.
Show full finding ▾Hide full finding ▴§ 200.512 - The audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). The cognizant agency for audit or oversight agency for audit (in the absence of a cognizant agency for audit) may authorize an extension when the nine-month timeframe would place an undue burden on the auditee. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The required submissions were not submitted within the due dates for the fiscal years ended June 30, 2023 and June 30, 2024. The basic audit for the year ended June 30, 2024 was issued in June 17, 2025,and the audit submissions were not completed and accepted until February 2026.
The District acknowledges the finding. Upon internal review, it was determined that while the submission process for the 2024 fiscal year was initiated in a timely manner, it remained in a ""pending"" status because staff were unaware of the subsequent certification and submission steps required following the initial data upload. To ensure all future submissions reach submitted status by the regulatory deadline, the District will implement the following corrective measures: ● Step-by-Step Submission Checklist: The Business Office will develop a Federal Submission Workflow Document. This checklist will outline the phases of the process to ensure no step is overlooked. ● Staff Cross-Training: To mitigate the risk of a single-point failure, two staff members will be trained on the portal requirements. This ensures that the technical knowledge of the multi-step certification process is maintained within the department despite any potential
§ 200.512 - The audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). The cognizant agency for audit or oversight agency for audit (in the absence of a cognizant agency for audit) may authorize an extension when the nine-month timeframe would place an undue burden on the auditee. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The required submissions were not submitted within the due dates for the fiscal years ended June 30, 2023 and June 30, 2024. The basic audit for the year ended June 30, 2024 was issued in June 17, 2025,and the audit submissions were not completed and accepted until February 2026.
Show full finding ▾Hide full finding ▴§ 200.512 - The audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). The cognizant agency for audit or oversight agency for audit (in the absence of a cognizant agency for audit) may authorize an extension when the nine-month timeframe would place an undue burden on the auditee. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The required submissions were not submitted within the due dates for the fiscal years ended June 30, 2023 and June 30, 2024. The basic audit for the year ended June 30, 2024 was issued in June 17, 2025,and the audit submissions were not completed and accepted until February 2026.
The District acknowledges the finding. Upon internal review, it was determined that while the submission process for the 2024 fiscal year was initiated in a timely manner, it remained in a ""pending"" status because staff were unaware of the subsequent certification and submission steps required following the initial data upload. To ensure all future submissions reach submitted status by the regulatory deadline, the District will implement the following corrective measures: ● Step-by-Step Submission Checklist: The Business Office will develop a Federal Submission Workflow Document. This checklist will outline the phases of the process to ensure no step is overlooked. ● Staff Cross-Training: To mitigate the risk of a single-point failure, two staff members will be trained on the portal requirements. This ensures that the technical knowledge of the multi-step certification process is maintained within the department despite any potential
FAC accepted this audit on February 25, 2026 — management decision was due August 25, 2026.
FAC accepted this audit on December 30, 2024 — management decision was due June 30, 2025.
FAC accepted this audit on June 28, 2023 — management decision was due December 28, 2023.
FAC accepted this audit on November 21, 2022 — management decision was due May 21, 2023.
RIDGEVIEW COMMUNITY UNIT SCHOOL DISTRICT 19 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2021 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2021- 002 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster Summer Food Service Program- 2021 4. Project No.: 4220, 4210, 4225 5. CFDA No.: 10.553, 10.555, 10.559 6. Passed Through: Illinois State Board of Education 7. Federal Agency: United States Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Internal controls over the Summer Food Service Program program income compliance requirements require the review of the monthly reimbursable meals claim by someone independent of the preparer. 9. Condition The monthly individual site claims for the Summer Food Service Program are not being reviewed prior to submission. 10. Questioned Costs None 11. Context The finding pertains to the Summer Food Service Program operated in the fiscal year ending June 30, 2021. 12. Effect Meals served could be incorrectly claimed for reimbursement and not be detected causing noncompliance with Summer Food Service Program income compliance requirements. 13. Cause No one independent of the preparer reviews the monthly claims submission process. 14. Recommendation We recommend someone with knowledge of the Program compliance requirements that is independent of the preparer review the monthly site reimbursement claims prior to submission of the claim. 15. Management's response The auditor's recommendation will be implemented in subsequent years.
Show full finding ▾Hide full finding ▴RIDGEVIEW COMMUNITY UNIT SCHOOL DISTRICT 19 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2021 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2021- 002 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster Summer Food Service Program- 2021 4. Project No.: 4220, 4210, 4225 5. CFDA No.: 10.553, 10.555, 10.559 6. Passed Through: Illinois State Board of Education 7. Federal Agency: United States Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Internal controls over the Summer Food Service Program program income compliance requirements require the review of the monthly reimbursable meals claim by someone independent of the preparer. 9. Condition The monthly individual site claims for the Summer Food Service Program are not being reviewed prior to submission. 10. Questioned Costs None 11. Context The finding pertains to the Summer Food Service Program operated in the fiscal year ending June 30, 2021. 12. Effect Meals served could be incorrectly claimed for reimbursement and not be detected causing noncompliance with Summer Food Service Program income compliance requirements. 13. Cause No one independent of the preparer reviews the monthly claims submission process. 14. Recommendation We recommend someone with knowledge of the Program compliance requirements that is independent of the preparer review the monthly site reimbursement claims prior to submission of the claim. 15. Management's response The auditor's recommendation will be implemented in subsequent years.
RIDGEVIEW COMMUNITY UNIT SCHOOL DISTRICT 19 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2021 Corrective Action Plan Finding No.: 2021-_ 002__ Condition: The monthly individual site claims for the Summer Food Service Program are not being reviewed prior to submission. Plan: Someone with knowledge of the Program compliance requirements that is independent of the preparer will review the monthly site reimbursement claims prior to submission of the claim. Anticipated Date of Completion: 06/30/2023 Name of Contact Person: Erik Young Management Response: The auditor?s recommendation will be implemented in subsequent years. 11/15/2022 Erik Young, 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.
Browse other Single Audit organizations in Illinois →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
