EIN: 376019778
UEI: HMGWLHSLTFK3
Audited by: Glass & Shuffett Ltd
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 December 23, 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 June 23, 2026 (78 days ago).
What is a management decision? →FAC accepted this audit on November 18, 2024 — management decision was due May 18, 2025.
The District used ESSER 3 grant funding as the matching contribution requirement for its USDA Distance Learning & Telecommunication grant. Questioned Costs: $5,791 - the amount of match required by the USDA Distance Learning & Telecommunication grant and claimed as an ESSER 3 expenditure. Context: District claimed reimbursement through the ESSER 3 grant program for the local match of the USDA Distance Learning & Telecommunication grant, and received such reimbursement from the pass through entity. Effect: The District received $5,791 of ESSER 3 funding by claiming a nonallowable expenditure. Cause: District management was unfamiliar with the regulations regarding federal grant matching. Management received erroneous guidance from another District, but did not verify the accuracy of the guidance. Recommendation: Management should familiarize itself with all grant regulations of all grants received, especially those that are unfamiliar to the District. Management Response: Management (or responsible employees) will enroll in training and become educated with all compliance requirements of new grant programs.
Show full finding ▾Hide full finding ▴Criteria: Title 7, Subtitle B, Chapter XVII, Part 1734, Paragraph 22(e) states that financial assistance from Federal sources will not be considered as matching contributions. Condition: The District used ESSER 3 grant funding as the matching contribution requirement for its USDA Distance Learning & Telecommunication grant. Questioned Costs: $5,791 - the amount of match required by the USDA Distance Learning & Telecommunication grant and claimed as an ESSER 3 expenditure. Context: District claimed reimbursement through the ESSER 3 grant program for the local match of the USDA Distance Learning & Telecommunication grant, and received such reimbursement from the pass through entity. Effect: The District received $5,791 of ESSER 3 funding by claiming a nonallowable expenditure. Cause: District management was unfamiliar with the regulations regarding federal grant matching. Management received erroneous guidance from another District, but did not verify the accuracy of the guidance. Recommendation: Management should familiarize itself with all grant regulations of all grants received, especially those that are unfamiliar to the District. Management Response: Management (or responsible employees) will enroll in training and become educated with all compliance requirements of new grant programs.
The District did not familiarize itself with all the types of compliance requirements for federal grants received. In the future, the District will designate the employee responsible for each grant to become educated on all grant compliance items, and to communicate those items to all necessary parties. The Superintendent will discuss this matter with all applicable personnel on or before November 1, 2024.
FAC accepted this audit on December 6, 2023 — management decision was due June 6, 2024.
FAC accepted this audit on December 26, 2022 — management decision was due June 26, 2023.
FAC accepted this audit on December 15, 2021 — management decision was due June 15, 2022.
Per 7 CFR 225.15(c)(1), sponsors of Summer Food Service Programs shall maintain accurate records justifying all meals claimed. The District's meal count documentation used to claim reimbursement under the Summer Food Service Program did not allow for an accurate reporting of monthly meals served. Questioned costs = $11,585. The District filed 10 monthly claim submissions during the school year under audit. Only one submission was able to be agreed in whole to District meal count documentation. The audit determined the District erroneously claimed 1,431 breakfasts and 1,867 lunches in excess of documented breakfasts and lunches actually served. The District's meal count tracking method used during the school year under audit was not sufficient to provide clear or accurate meal counts on a daily basis. We recommend the District improve its meal count tracking method by instituting processes designed to provide a clearer and more accurate count of meals served on a daily basis. This may include the implementation of software designed to handle such processes and/or the hiring of additional employees to assist in the meal count process. Management accepts auditors recommendation and will work with staff involved to implement new policies and procedures for Summer Food Service Program meal counting.
Show full finding ▾Hide full finding ▴Per 7 CFR 225.15(c)(1), sponsors of Summer Food Service Programs shall maintain accurate records justifying all meals claimed. The District's meal count documentation used to claim reimbursement under the Summer Food Service Program did not allow for an accurate reporting of monthly meals served. Questioned costs = $11,585. The District filed 10 monthly claim submissions during the school year under audit. Only one submission was able to be agreed in whole to District meal count documentation. The audit determined the District erroneously claimed 1,431 breakfasts and 1,867 lunches in excess of documented breakfasts and lunches actually served. The District's meal count tracking method used during the school year under audit was not sufficient to provide clear or accurate meal counts on a daily basis. We recommend the District improve its meal count tracking method by instituting processes designed to provide a clearer and more accurate count of meals served on a daily basis. This may include the implementation of software designed to handle such processes and/or the hiring of additional employees to assist in the meal count process. Management accepts auditors recommendation and will work with staff involved to implement new policies and procedures for Summer Food Service Program meal counting.
Finding 2021-001 Personnel Responsible for Corrective Action: Matt Dannaman, Superintendent Anticipated Completion Date: Process changes will be implemented prior to September 1, 2021. Corrective Action Plan: The District did not anticipate the challenge of counting meals that were not served in the standard school setting. Current staff realize the importance of accurate meal counting and will establish procedures and implement existing software in order to provide clear and accurate meal counts prior to the beginning of the 2021-2022 school year.
Management is responsible for establishing and maintaining effective internal controls over reporting. Internal controls should allow management or employees in the normal course of performing their assigned functions to prevent or detect errors in reporting. The District's Summer Food Service Program meal count submission for the month of November 2020 did not include all District schools. Questioned costs is zero. The District's meal count submission for the month of November 2020 did not include meals served to students of the Elementary or Junior High schools. The omission of the Elementary and Junior High schools from the November 2020 meal count submission resulted in an underreporting of 6,719 meals which resulted in the District not receiving $22,671 in reimbursement under the Summer Food Service Program. Claim submission procedures do not include an overall review of the submission prior to filing. It is recommended claim submission review procedures be established. These review procedures may include cursory review of each monthly meal claim compared to prior monthly claims to determine reasonableness of the number of meals claimed and/or an independent review by an employee not responsible for entering meal count data into the claim submission system. Management accepts auditors recommendation and will work with staff involved to implement new policies and procedures for Summer Food Service Program meal claim submissions.
Show full finding ▾Hide full finding ▴Management is responsible for establishing and maintaining effective internal controls over reporting. Internal controls should allow management or employees in the normal course of performing their assigned functions to prevent or detect errors in reporting. The District's Summer Food Service Program meal count submission for the month of November 2020 did not include all District schools. Questioned costs is zero. The District's meal count submission for the month of November 2020 did not include meals served to students of the Elementary or Junior High schools. The omission of the Elementary and Junior High schools from the November 2020 meal count submission resulted in an underreporting of 6,719 meals which resulted in the District not receiving $22,671 in reimbursement under the Summer Food Service Program. Claim submission procedures do not include an overall review of the submission prior to filing. It is recommended claim submission review procedures be established. These review procedures may include cursory review of each monthly meal claim compared to prior monthly claims to determine reasonableness of the number of meals claimed and/or an independent review by an employee not responsible for entering meal count data into the claim submission system. Management accepts auditors recommendation and will work with staff involved to implement new policies and procedures for Summer Food Service Program meal claim submissions.
Finding 2021-002 Personnel Responsible for Corrective Action: Matt Dannaman, Superintendent Anticipated Completion Date: Process changes will be implemented prior to September 1, 2021. Corrective Action Plan: Staff with responsibility for entering grant claims will perform a review of each claim prior to submission. The review will compare amounts to prior claims and supporting documentation to assist in determining accuracy of claim prior to submission.
FAC accepted this audit on December 8, 2020 — management decision was due June 8, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on January 14, 2019 — management decision was due July 14, 2019.
FAC accepted this audit on January 28, 2018 — management decision was due July 28, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
FAC accepted this audit on November 5, 2016 — management decision was due May 5, 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.
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.
