FAC Explorer

Audit 404465

FY End
2025-06-30
Total Expended
$12.09M
Findings
7
Programs
17
Organization: J Sterling Morton High School District No. 201 (IL)
Year: 2025 Accepted: 2026-06-23
Auditor: SIKICH CPA LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1218206 2025-005 Material Weakness Yes I
1218207 2025-005 Material Weakness Yes I
1218208 2025-005 Material Weakness Yes I
1218209 2025-005 Material Weakness Yes I
1218210 2025-005 Material Weakness Yes I
1218211 2025-005 Material Weakness Yes I
1218212 2025-005 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
84.010 Title I - Low Income $2.26M Yes 0
84.027 Special Education - IDEA Flow-Through $2.12M Yes 0
93.778 Medicaid - Administrative Outreach $411,186 Yes 0
84.048 V.E. Perkins Title IIC $377,697 Yes 0
84.367 Title II - Teacher Quality $300,488 Yes 0
84.425 COVID-19 Elementary and Secondary School Emergency Relief Grant $252,817 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $211,722 Yes 1
10.555 Noncash USDA Foods $176,212 Yes 1
84.216 Rehabilitation Services Vocational Rehabilitation Grants to States $145,116 Yes 0
10.555 Department of Defense Fruits & Vegetables (noncash) $127,203 Yes 1
84.027 Special Education - IDEA Room & Board $127,190 Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $106,316 Yes 0
84.365 Title III - Lang Inst Prog-Limited LIPLEP $93,081 Yes 0
10.579 NSLP EQUIPMENT ASSISTANCE $43,824 Yes 0
84.365 Title III - Immigrant Education Program (IEP) $13,862 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $12,546 Yes 1
84.424 Title IVA - Student Support & Academic Enrichment $7,668 Yes 0

Contacts

Name Title Type
SLMVD5KPJ3B3 Nick Valderas Auditee
7087802800 Lindsey Fish Auditor
No contacts on file

Notes to SEFA

Of the federal expenditures presented in the schedule, J S Morton HSD 201 provided federal awards to subrecipients as follows: NONE
The following amounts were expended in the form of non-cash assistance by J S Morton HSD 201 and should be included in the Schedule of Expenditures of Federal Awards: NON-CASH COMMODITIES (AL 10.555)**: $176,212 OTHER NON-CASH ASSISTANCE - DEPT. OF DEFENSE FRUITS & VEGETABLES $127,203 Total Non-Cash $303,415
Insurance coverage in effect paid with Federal funds during the fiscal year: Property $0 Auto $0 General Liability $0 Workers Compensation $0 Loans/Loan Guarantees Outstanding at June 30: $0 District had Federal grants requiring matching expenditures No (Yes/No)

Finding Details

Finding 2025-005
1. FINDING NUMBER: 2025 - 005 2. THIS FINDING IS: New X Repeat from Prior year Year originally reported? 3 .Federal Program Name and Year: Child Nutrition Cluster 4. Project No.:4210, 4220 5. AL No.: 10.555, 10.553 6. Passed Through: ISBE 7. Federal Agency: U.S. Department of Argriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation): Section 200.318(i) of Title 2 of the Code of Federal Regulations states that entities must maintain detailed records showing the history of procurement, including rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Section 200.318(b) of Title 2 of the Code of Federal Regulations states that entities must ensure that suppliers are following the terms, conditions, and specifications of their contracts. 9. Condition: The District did not maintain sufficient records to detail the history of procurement. The District did not ensure that vendors complied with all contract terms, conditions, and specifications. This is considered an instance of non-compliance. 10. Questioned Costs: None 11. Context: During testing of procurement under the Child Nutrition Cluster, a sample of vendors was selected for review. We requested supporting documentation to verify the selection of one of the vendors and the District was unable to provide such documentation. 12. Effect:The District is not in compliance with the requirements to have detailed records of the procurement history and to ensure that their vendors and suppliers follow the terms of their contracts. 13. Cause: The District did not maintain or was unable to locate required supporting documentation for procurement procedures when selecting a vendor charged to the Child Nutrition Cluster, indicating weaknesses in record retention and documentation controls. 14. Recommendation: We recommend that the District review its Uniform Guidance policies with all staff to ensure procurement requirements are understood and implement controls to ensure compliance. 15. Management's response: Management agrees with this finding and response is included within the corrective action plan.