EIN: 376006944
UEI: RUNHU1D2XGC9
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 28, 2023. 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 28, 2023 (1059 days ago).
What is a management decision? →1. FINDING NUMBER: 2022- 002 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Education Stabilization Fund- 2021 & 2022 4. Project No.: 4998- ER, E2, E3 & HL 5. CFDA No.: 84.425- COVID-19, 84.425D, 84.425- COVID-19, 84.425U, 84.425- COVID-19, 84.425W 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) Strong internal controls over special tests and provisions compliance requirements require District personnel to have knowledge of all of the special tests and provisions compliance requirements. 9. Condition District personnel were unaware of their requirement to ensure that employees of vendors used on projects exceeding $2,000 and paid with federal funds were paid prevailing wage rates. 10. Questioned Costs None 11. Context This condition existed for all projects exceeding $2,000 and paid with federal funds in the year ending June 30, 2022. 12. Effect The District did not collect and monitor certified payroll reports from any vendors used on projects exceeding $2,000 and paid with federal funds 13. Cause The District has very rarely paid for projects with federal funds in the past and was unaware of the requirement. 14. Recommendation Annually District personnel should read the 2 CFR Part 200, Appendix XI, Compliance Supplement for all federal programs received by the District to ensure they are aware of all applicable compliance requirements. 15. Management's response Management will implement the auditor's recommendation in the year ended June 30, 2023.
Show full finding ▾Hide full finding ▴1. FINDING NUMBER: 2022- 002 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Education Stabilization Fund- 2021 & 2022 4. Project No.: 4998- ER, E2, E3 & HL 5. CFDA No.: 84.425- COVID-19, 84.425D, 84.425- COVID-19, 84.425U, 84.425- COVID-19, 84.425W 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) Strong internal controls over special tests and provisions compliance requirements require District personnel to have knowledge of all of the special tests and provisions compliance requirements. 9. Condition District personnel were unaware of their requirement to ensure that employees of vendors used on projects exceeding $2,000 and paid with federal funds were paid prevailing wage rates. 10. Questioned Costs None 11. Context This condition existed for all projects exceeding $2,000 and paid with federal funds in the year ending June 30, 2022. 12. Effect The District did not collect and monitor certified payroll reports from any vendors used on projects exceeding $2,000 and paid with federal funds 13. Cause The District has very rarely paid for projects with federal funds in the past and was unaware of the requirement. 14. Recommendation Annually District personnel should read the 2 CFR Part 200, Appendix XI, Compliance Supplement for all federal programs received by the District to ensure they are aware of all applicable compliance requirements. 15. Management's response Management will implement the auditor's recommendation in the year ended June 30, 2023.
Finding No.: 2022-_ 002_ Condition: District personnel were unaware of their requirement to ensure that employees of vendors used on projects exceeding $2,000 and paid with federal funds were paid prevailing wage rates. Plan: Annually District personnel should read the 2 CFR Part 200, Appendix XI, Compliance Supplement for all federal programs received by the District to ensure they are aware of all applicable compliance requirements. Anticipated Date of Completion: 06/30/2023 Name of Contact Person: Melissa Ritter Management Response: Management will implement the auditor's recommendation in the year ended June 30, 2023.
FAC accepted this audit on February 28, 2022 — management decision was due August 28, 2022.
The District's Fiscal Year 2021 Maintenance of Effort calculation was prepared by personnel at the Illinois State Board of Education and not reviewed by District personnel prior to its submission. 10. Questioned Costs: None 11. Context: The Maintenance of Effort calculation performed in Fiscal Year 2021 using Fiscal Year 2019 expenditures. 12. Effect: The District's Fiscal Year 2021 Maintenance of Effort calculation was not accurate. It did not include a material amount of IDEA Flow Through grant revenue received in the Municipal Retirement/ Social Security Fund. As a result, the Exceptions to Maintenance of Effort report the District filed to comply with Maintenance of Effort compliance requirements for Fiscal Year 2021 was not satisfactory. 13. Cause: Personnel at the Illinois State Board of Education inadvertently completed the calculation incorrectly and District personnel did not review the Maintenance of Effort calculation prior to its submission. 14. Recommendation: District personnel review the Maintenance of Effort calculation prior to its submission to ensure its accuracy. 15. Management's response: District personnel will review the Fiscal Year 2022 and subsequent Maintenance of Effort calculations to ensure their accuracy.
Show full finding ▾Hide full finding ▴RAMSEY COMMUNITY UNIT SCHOOL DISTRICT 204 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2021 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2021-001 2. THIS FINDING IS: New 3. Federal Program Name and Year: Special Education Cluster- 2021 4. Project No.: 4600 & 4620 5. CFDA No.: 84.027 & 84.173 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): Strong internal controls over matching, level of effort and earmarking compliance requirements require District personnel to review the District's Maintenance of Effort calculation for accuracy. 9. Condition: The District's Fiscal Year 2021 Maintenance of Effort calculation was prepared by personnel at the Illinois State Board of Education and not reviewed by District personnel prior to its submission. 10. Questioned Costs: None 11. Context: The Maintenance of Effort calculation performed in Fiscal Year 2021 using Fiscal Year 2019 expenditures. 12. Effect: The District's Fiscal Year 2021 Maintenance of Effort calculation was not accurate. It did not include a material amount of IDEA Flow Through grant revenue received in the Municipal Retirement/ Social Security Fund. As a result, the Exceptions to Maintenance of Effort report the District filed to comply with Maintenance of Effort compliance requirements for Fiscal Year 2021 was not satisfactory. 13. Cause: Personnel at the Illinois State Board of Education inadvertently completed the calculation incorrectly and District personnel did not review the Maintenance of Effort calculation prior to its submission. 14. Recommendation: District personnel review the Maintenance of Effort calculation prior to its submission to ensure its accuracy. 15. Management's response: District personnel will review the Fiscal Year 2022 and subsequent Maintenance of Effort calculations to ensure their accuracy.
Finding No.: 2021-001 Condition: The District's Fiscal Year 2021 Maintenance of Effort calculation was prepared by personnel at the Illinois State Board of Education and not reviewed by District personnel prior to its submission. Plan: District personnel review the Maintenance of Effort calculation prior to its submission to ensure its accuracy. Anticipated Date of Completion: 06/30/2022 Name of Contact Person: Melissa Ritter Management Response: District personnel will review the Fiscal Year 2022 and subsequent Maintenance of Effort calculations to ensure their accuracy.
No formal analysis of the profitability of the food service program is being prepared. 10. Questioned Costs: None 11. Context: Neither monthly 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: Profitability analyses will be periodically prepared for review for compliance with Federal cash management requirements during the fiscal year ended June 30, 2022.
Show full finding ▾Hide full finding ▴RAMSEY COMMUNITY UNIT SCHOOL DISTRICT 204 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: New 3. Federal Program Name and Year: Child Nutrition Cluster- 2021 & 2020 4. Project No.: 4210, 4220, 4225, Commodity Credit & Fresh Fruits and Vegetables 5. CFDA No.: 10.553, 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 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: Profitability analyses will be periodically prepared for review for compliance with Federal cash management requirements during the fiscal year ended June 30, 2022.
Finding No.: 2021-002 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: Melissa Ritter Management Response: Profitability analyses will be periodically prepared for review for compliance with Federal cash management requirements during the fiscal year ended June 30, 2022.
The District's lunch program net cash resources exceeded 3 months average expenditures for its nonprofit school food service. 10. Questioned Costs: None 11. Context: At June 30, 2021, the District's net cash resources materially exceeded 3 months average expenditures for its nonprofit school food service during the fiscal year ended June 30, 2021. 12. Effect: The District is not in compliance with 7 CFR 210.14. 13. Cause: The District is not preparing a formal calculation of the net cash resources of its nonprofit school food service. 14. Recommendation: Formal calculation of the net cash resources of the nonprofit school food service should be periodically prepared to ensure compliance with 7 CFR 210.14. In the event of noncompliance, the District should incur allowable expenditures or reduce their food service prices as necessary. 15. Management's response: Management will implement the auditor's recommendation for the fiscal year ending June 30, 2022.
Show full finding ▾Hide full finding ▴RAMSEY COMMUNITY UNIT SCHOOL DISTRICT 204 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: New 3. Federal Program Name and Year: Child Nutrition Cluster- 2021 & 2020 4. Project No.: 4210, 4220, 4225, Commodity Credit & Fresh Fruits and Vegetables 5. CFDA No.: 10.553, 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): 7 CFR 210.14 requires each school food authority to limit its net cash resources to an amount that does not exceed 3 months average expenditures for its nonprofit school food service. 9. Condition: The District's lunch program net cash resources exceeded 3 months average expenditures for its nonprofit school food service. 10. Questioned Costs: None 11. Context: At June 30, 2021, the District's net cash resources materially exceeded 3 months average expenditures for its nonprofit school food service during the fiscal year ended June 30, 2021. 12. Effect: The District is not in compliance with 7 CFR 210.14. 13. Cause: The District is not preparing a formal calculation of the net cash resources of its nonprofit school food service. 14. Recommendation: Formal calculation of the net cash resources of the nonprofit school food service should be periodically prepared to ensure compliance with 7 CFR 210.14. In the event of noncompliance, the District should incur allowable expenditures or reduce their food service prices as necessary. 15. Management's response: Management will implement the auditor's recommendation for the fiscal year ending June 30, 2022.
Finding No.: 2021-003 Condition: The District's lunch program net cash resources exceeded 3 months average expenditures for its nonprofit school food service. Plan: Formal calculation of the net cash resources of the nonprofit school food service should be periodically prepared to ensure compliance with 7 CFR 210.14. In the event of noncompliance, the District should incur allowable expenditures or reduce their food service prices as necessary. Anticipated Date of Completion: 06/30/2022 Name of Contact Person: Melissa Ritter Management Response: Management will implement the auditor's recommendation for the fiscal year ending June 30, 2022.
No District personnel are responsible for ensuring eligible meals are not claimed for reimbursement in multiple programs. 10. Questioned Costs: None 11. Context: The condition existed throughout the entirety of the year ended June 30, 2021. 12. Effect: Meals eligible for reimbursement could be claimed for reimbursement in multiple programs and result in material questioned costs in the Child Nutrition Cluster. 13. Cause: Waivers issued by the United States Department of Agriculture related to the Child Nutrition Cluster resulted in program and reporting changes for the District and the District did not accordingly adjust their controls and procedures. 14. Recommendation: A District employee should be assigned the responsibility of ensuring eligible meals are not claimed for reimbursement in multiple programs in the Child Nutrition Cluster. 15. Management's response: We will implement the auditor's recommendation for the year ended June 30, 2022.
Show full finding ▾Hide full finding ▴RAMSEY COMMUNITY UNIT SCHOOL DISTRICT 204 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2021 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2021-004 2. THIS FINDING IS: New 3. Federal Program Name and Year: Child Nutrition Cluster (School Breakfast Program & National School Lunch Program)- 2021 4. Project No.: 4210 & 4220 5. CFDA No.: 10.553 & 10.555 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 compliance with program income require the District to have controls or procedures in place to ensure all meals eligible for reimbursement are not claimed for reimbursement in multiple programs. 9. Condition: No District personnel are responsible for ensuring eligible meals are not claimed for reimbursement in multiple programs. 10. Questioned Costs: None 11. Context: The condition existed throughout the entirety of the year ended June 30, 2021. 12. Effect: Meals eligible for reimbursement could be claimed for reimbursement in multiple programs and result in material questioned costs in the Child Nutrition Cluster. 13. Cause: Waivers issued by the United States Department of Agriculture related to the Child Nutrition Cluster resulted in program and reporting changes for the District and the District did not accordingly adjust their controls and procedures. 14. Recommendation: A District employee should be assigned the responsibility of ensuring eligible meals are not claimed for reimbursement in multiple programs in the Child Nutrition Cluster. 15. Management's response: We will implement the auditor's recommendation for the year ended June 30, 2022.
Finding No.: 2021-004 Condition: No District personnel are responsible for ensuring eligible meals are not claimed for reimbursement in multiple programs. Plan: A District employee should be assigned the responsibility of ensuring eligible meals are not claimed for reimbursement in multiple programs in the Child Nutrition Cluster. Anticipated Date of Completion: 06/30/2022 Name of Contact Person: Melissa Ritter Management Response: We will implement the auditor's recommendation for the year ended June 30, 2022.
Lunch and breakfast meals served by the District were claimed in both the Summer Food Service Program for Children and the School Breakfast Program or National School Lunch Program. 10. Questioned Costs: $21,442 11. Context: The meals claimed in both the Summer Food Service Program for Children and the School Breakfast Program or National School Lunch Program were served in October 2020. 12. Effect: The District received $8,398 of reimbursement from the School Breakfast Program and $13,044 of reimbursement from the National School Lunch Program they were not entitled to. 13. Cause: Waivers issued by the United States Department of Agriculture related to the Child Nutrition Cluster resulted in program and reporting changes for the District and the District did not accordingly adjust their controls and procedures. 14. Recommendation: The District should return the aggregate reimbursements of $21,442 to the Illinois State Board of Education and update their controls and procedures to ensure eligible meals are only claimed in one program in the future. 15. Management's response: We will implement the auditor's recommendation in the year ended June 30, 2022.
Show full finding ▾Hide full finding ▴RAMSEY COMMUNITY UNIT SCHOOL DISTRICT 204 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2021 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2021-005 2. THIS FINDING IS: New 3. Federal Program Name and Year: Child Nutrition Cluster (School Breakfast Program & National School Lunch Program)- 2021 4. Project No.: 4210 & 4220 5. CFDA No.: 10.553 & 10.555 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): Meals claimed for reimbursement in the Summer Food Service Program for Children cannot also be claimed for reimbursement in the School Breakfast Program and National School Lunch Program. 9. Condition: Lunch and breakfast meals served by the District were claimed in both the Summer Food Service Program for Children and the School Breakfast Program or National School Lunch Program. 10. Questioned Costs: $21,442 11. Context: The meals claimed in both the Summer Food Service Program for Children and the School Breakfast Program or National School Lunch Program were served in October 2020. 12. Effect: The District received $8,398 of reimbursement from the School Breakfast Program and $13,044 of reimbursement from the National School Lunch Program they were not entitled to. 13. Cause: Waivers issued by the United States Department of Agriculture related to the Child Nutrition Cluster resulted in program and reporting changes for the District and the District did not accordingly adjust their controls and procedures. 14. Recommendation: The District should return the aggregate reimbursements of $21,442 to the Illinois State Board of Education and update their controls and procedures to ensure eligible meals are only claimed in one program in the future. 15. Management's response: We will implement the auditor's recommendation in the year ended June 30, 2022.
Finding No.: 2021-005 Condition: Lunch and breakfast meals served by the District were claimed in both the Summer Food Service Program for Children and the School Breakfast Program or National School Lunch Program. Plan: The District should return the aggregate reimbursements of $21,442 to the Illinois State Board of Education and update their controls and procedures to ensure eligible meals are only claimed in one program in the future. Anticipated Date of Completion: 06/30/2022 Name of Contact Person: Melissa Ritter Management Response: We will implement the auditor's recommendation in the year ended June 30, 2022.
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