EIN: 376006838
UEI: HKV1TFFRM1S8
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 4, 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 4, 2026 (13 days from today).
What is a management decision? →VANDALIA CUSD #203 03-026-2030-26 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2025 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2025 - 005 2. THIS FINDING IS: New X Repeat from Prior year? Year originally reported? 2024 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 24-4210-SC, 24-4210-00, 24-4220-00, 24-4215-00, 25-4210-00, 25-4220-00, 25-4215-00 5. AL No.: 10.555, 10.553, 10.556 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is responsible for the design and implementation of internal controls over federal programs in order to prevent or detect and correct misstatements in the financial statement as well as ensure program compliance. 9. Condition One employee's payroll disbursement made under the Child Nutrition Cluster was improperly calculated. 10. Questioned Costs None. 11. Context Exceptions were noted in one of the forty items tested. 12. Effect Unallowable/unapproved expenditures could be charged to the grant. 13. Cause Lack of oversight over the program. 14. Recommendation The District should take steps to ensure its internal control procedures are being followed at all times. 15. Management's response Management agrees with the finding.
Show full finding ▾Hide full finding ▴VANDALIA CUSD #203 03-026-2030-26 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2025 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2025 - 005 2. THIS FINDING IS: New X Repeat from Prior year? Year originally reported? 2024 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 24-4210-SC, 24-4210-00, 24-4220-00, 24-4215-00, 25-4210-00, 25-4220-00, 25-4215-00 5. AL No.: 10.555, 10.553, 10.556 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is responsible for the design and implementation of internal controls over federal programs in order to prevent or detect and correct misstatements in the financial statement as well as ensure program compliance. 9. Condition One employee's payroll disbursement made under the Child Nutrition Cluster was improperly calculated. 10. Questioned Costs None. 11. Context Exceptions were noted in one of the forty items tested. 12. Effect Unallowable/unapproved expenditures could be charged to the grant. 13. Cause Lack of oversight over the program. 14. Recommendation The District should take steps to ensure its internal control procedures are being followed at all times. 15. Management's response Management agrees with the finding.
Finding Synopsis: One employee's payroll disbursement made under the Child Nutrition Cluster was improperly calculated. Action Steps: A district staff member will review the payroll calculations so no transpositions or errors occur. Contact Person(s): Dr. Jennifer Garrison, Superintendent Anticipated Completion Date: February 11, 2026
2024-003
FAC accepted this audit on January 31, 2025 — management decision was due July 31, 2025.
VANDALIA CUSD #203 03-026-2030-26 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2024 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2024 - 002 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Special Education Cluster (IDEA) 4. Project No.: 24-4600-00, 24-4620-00 5. AL No.: 84.027A, 84.173A 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is responsible for the design and implementation of internal controls over federal programs in order to prevent or detect and correct misstatements in the financial statement as well as ensure program compliance. 9. Condition15 Three payroll disbursements made under the Special Education Cluster did not agree to the approved salary schedule. 10. Questioned Costs16 None. 11. Context17 Exceptions were noted in three out of the thirty eight items tested. 12. Effect Unallowable/unapproved expenditures could be charged to the grant. 13. Cause Lack of oversight over the program. 14. Recommendation The District should take steps to ensure its internal control procedures are being followed at all times. 15. Management's response18 Management agrees with the finding.
Show full finding ▾Hide full finding ▴VANDALIA CUSD #203 03-026-2030-26 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2024 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2024 - 002 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Special Education Cluster (IDEA) 4. Project No.: 24-4600-00, 24-4620-00 5. AL No.: 84.027A, 84.173A 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is responsible for the design and implementation of internal controls over federal programs in order to prevent or detect and correct misstatements in the financial statement as well as ensure program compliance. 9. Condition15 Three payroll disbursements made under the Special Education Cluster did not agree to the approved salary schedule. 10. Questioned Costs16 None. 11. Context17 Exceptions were noted in three out of the thirty eight items tested. 12. Effect Unallowable/unapproved expenditures could be charged to the grant. 13. Cause Lack of oversight over the program. 14. Recommendation The District should take steps to ensure its internal control procedures are being followed at all times. 15. Management's response18 Management agrees with the finding.
Payroll disbursements will align to the approved salary schedule.
VANDALIA CUSD #203 03-026-2030-26 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2024 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2024 - 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: "23-4210-00, 24-4210-00, 23-4215-00, 24-4215-00, 23-4220-00, 24-4220-00 " 5. AL No.: 10.555, 10.553, 10.556 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 responsible for the design and implementation of internal controls over federal programs in order to prevent or detect and correct misstatements in the financial statement as well as ensure program compliance. 9. Condition15 Three payroll disbursements made under the Child Nutrition Cluster did not agree to the approved salary schedule. 10. Questioned Costs16 None. 11. Context17 Exceptions were noted in three out of the forty items tested. 12. Effect Unallowable/unapproved expenditures could be charged to the grant. 13. Cause Lack of oversight over the program. 14. Recommendation The District should take steps to ensure its internal control procedures are being followed at all times. 15. Management's response18 Management agrees with the finding.
Show full finding ▾Hide full finding ▴VANDALIA CUSD #203 03-026-2030-26 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2024 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2024 - 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: "23-4210-00, 24-4210-00, 23-4215-00, 24-4215-00, 23-4220-00, 24-4220-00 " 5. AL No.: 10.555, 10.553, 10.556 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 responsible for the design and implementation of internal controls over federal programs in order to prevent or detect and correct misstatements in the financial statement as well as ensure program compliance. 9. Condition15 Three payroll disbursements made under the Child Nutrition Cluster did not agree to the approved salary schedule. 10. Questioned Costs16 None. 11. Context17 Exceptions were noted in three out of the forty items tested. 12. Effect Unallowable/unapproved expenditures could be charged to the grant. 13. Cause Lack of oversight over the program. 14. Recommendation The District should take steps to ensure its internal control procedures are being followed at all times. 15. Management's response18 Management agrees with the finding.
Payroll disbursements will align to the approved salary schedule.
FAC accepted this audit on October 2, 2022 — management decision was due April 2, 2023.
VANDALIA COMMUNITY UNIT SCHOOL DISTRICT 203 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: COVID 19: Education Stabilization Fund 4. Project No.: 4998-ER, 4998-EC 5. CFDA No.: 84.425D & 84.425C 6. Passed Through: Illinois State Board of Education, Brownstown Community Unit School District 201 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Internal controls over compliance for cash management require the review of expenditure reports by someone independent of the preparer before their submission to ensure proper cutoff of expenditures. 9. Condition The District's final expenditure reports included allowable expenditures paid subsequent to the date of the final expenditure reports. 10. Questioned Costs $22,158 4998-ER; $4,870 4998-EC 11. Context This condition occurred on the June 30, 2021 expenditure reports; however, the questioned costs are not material to the program. 12. Effect The District was reimbursed for immaterial amounts of allowable expenditures paid subsequent to the date of the final expenditure reports. 13. Cause Despite using the modified cash basis of accounting, the District believed they could claim the expenditures on the June 30, 2021 expenditure reports because the expenditures were obligated by June 30, 2021. 14. Recommendation The District's expenditure reports should be reviewed for proper cutoff of expenditures prior to submission. 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2023.
Show full finding ▾Hide full finding ▴VANDALIA COMMUNITY UNIT SCHOOL DISTRICT 203 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: COVID 19: Education Stabilization Fund 4. Project No.: 4998-ER, 4998-EC 5. CFDA No.: 84.425D & 84.425C 6. Passed Through: Illinois State Board of Education, Brownstown Community Unit School District 201 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Internal controls over compliance for cash management require the review of expenditure reports by someone independent of the preparer before their submission to ensure proper cutoff of expenditures. 9. Condition The District's final expenditure reports included allowable expenditures paid subsequent to the date of the final expenditure reports. 10. Questioned Costs $22,158 4998-ER; $4,870 4998-EC 11. Context This condition occurred on the June 30, 2021 expenditure reports; however, the questioned costs are not material to the program. 12. Effect The District was reimbursed for immaterial amounts of allowable expenditures paid subsequent to the date of the final expenditure reports. 13. Cause Despite using the modified cash basis of accounting, the District believed they could claim the expenditures on the June 30, 2021 expenditure reports because the expenditures were obligated by June 30, 2021. 14. Recommendation The District's expenditure reports should be reviewed for proper cutoff of expenditures prior to submission. 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2023.
CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2021 Corrective Action Plan Finding No.: 2021-_ 003__ Condition: The District's final expenditure reports included allowable expenditures paid subsequent to the date of the final expenditure reports. Plan: The District's expenditure reports should be reviewed for proper cutoff of expenditures prior to submission. Anticipated Date of Completion: 06/30/2023 Name of Contact Person: Dr. Jennifer Garrison Management Response: Management will implement the auditor's recommendation for the year ended June 30, 2023. 9/29/2022 Dr. Jennifer Garrison, Superintendent Date
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
No analysis of the profitability of the food service program is being prepared. 10. Questioned Costs: None 11. Context: Neither monthly nor annual 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: Profitability analyses will be periodically prepared for review for compliance with Federal cash management requirements.
Show full finding ▾Hide full finding ▴VANDALIA COMMUNITY UNIT SCHOOL DISTRICT #203 03-0126-2030-26 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2019 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2019-002 2. THIS FINDING IS NEW 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 2018-4210, 2019-4210, 2019-4250, 2018-4220, 2019-4220, 2018-4215 & 2019-4215 5. CFDA No.: 10.555, 10.553 & 10.556 6. Passed Through: Department of Defense & Illinois State Board of Education 7. Federal Agency: U.S. 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 three months of operating expenses. 9. Condition: No analysis of the profitability of the food service program is being prepared. 10. Questioned Costs: None 11. Context: Neither monthly nor annual 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: Profitability analyses will be periodically prepared for review for compliance with Federal cash management requirements.
Corrective Action Plan Finding No.: 2019-_ 002__ Condition: No analysis of the profitability of the food service program is being prepared. Plan: Formal profitability analyses of the food service program will be periodically prepared to ensure compliance with Federal cash management requirements. Anticipated Date of Completion: 06/30/2020 Name of Contact Person: Dr. Jennifer Garrison Management Response: Profitability analyses will be periodically prepared for review for compliance with Federal cash management requirements.
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