EIN: 376006342
UEI: RJMPK8Z68N31
Audited by: Gorenz and Associates Ltd
Oversight agency: 10 [Department of Agriculture]
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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 February 9, 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 9, 2026 (25 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 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 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 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 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 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 (business manager) compares the meal counts in the claim to the SDS 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: Todd Hellrigel, Superintendent. Management response: The corrective action plan was discussed with the employee responsible for filing the claim, the business manager, and the superintendent. After discussion, the plan was approved by the superintendent.
FAC accepted this audit on March 17, 2025 — management decision was due September 17, 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.
FAC accepted this audit on June 8, 2022 — management decision was due December 8, 2022.
FAC accepted this audit on December 12, 2020 — management decision was due June 12, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
3. Federal Program Name and Year: Child Nutrition Cluster - 2019 4. Project No.: 18 & 19-4210, 4220-00 5. CFDA No.: 10.553, 10.555 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is required to monitor, through review or audit or by other means, the net cash resources of the nonprofit school food service program in accordance with Section 210.19 of the Code of Federal Regulations. 9. Condition The District has not established internal controls to ensure that net cash resources are being properly monitored. 10. Questioned Costs None. 11. Context During the audit, it was determined that the District has not maintained and monitored the balance in the school food accounts to ensure compliance with Section 210.19 of the Code of Federal Regulations. 12. Effect The District is unaware of the cash balance in the food services account. 13. Cause Management has not implemented controls that would allow the District to monitor the net cash resources. 14. Recommendation It is recommended that the District monitor the cash balances it accumulates to help ensure that net resources are being properly maintained. 15. Management's response The District will establish internal controls to ensure the monitoring of the net cash resources in the food services account.
Show full finding ▾Hide full finding ▴3. Federal Program Name and Year: Child Nutrition Cluster - 2019 4. Project No.: 18 & 19-4210, 4220-00 5. CFDA No.: 10.553, 10.555 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is required to monitor, through review or audit or by other means, the net cash resources of the nonprofit school food service program in accordance with Section 210.19 of the Code of Federal Regulations. 9. Condition The District has not established internal controls to ensure that net cash resources are being properly monitored. 10. Questioned Costs None. 11. Context During the audit, it was determined that the District has not maintained and monitored the balance in the school food accounts to ensure compliance with Section 210.19 of the Code of Federal Regulations. 12. Effect The District is unaware of the cash balance in the food services account. 13. Cause Management has not implemented controls that would allow the District to monitor the net cash resources. 14. Recommendation It is recommended that the District monitor the cash balances it accumulates to help ensure that net resources are being properly maintained. 15. Management's response The District will establish internal controls to ensure the monitoring of the net cash resources in the food services account.
Condition: The District has not established internal controls to ensure compliance with the requirements of the Child Nutrition Cluster guidelines with respect to Cash Management. Plan: The District will implement controls that monitor the cash balances in the Food Services Account and ensure compliance with Child Nutrition Cluster guidelines. Anticipated Date of Completion: June 30, 2020 Name of Contact Person: Todd Hellrigel, Superintendent Management Response: The District will establish internal controls to ensure the monitoring of the net cash resources in the food services account.
FAC accepted this audit on October 23, 2018 — management decision was due April 23, 2019.
FAC accepted this audit on October 25, 2017 — management decision was due April 25, 2018.
FAC accepted this audit on October 26, 2016 — management decision was due April 26, 2017.
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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