EIN: 363672038
UEI: FUG5GEWYZU85
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 10, 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 October 10, 2026 (45 days from today).
What is a management decision? →In accordance with prescribed definitions in AU-C 265, it is a strong indication of a material weakness in internal control if an entity lacks sufficient controls over the period-end financial reporting process. AU-C 265 provides guidance regarding the extent to which the auditor may be involved in drafting an entity's financial statements.
Show full finding ▾Hide full finding ▴In accordance with prescribed definitions in AU-C 265, it is a strong indication of a material weakness in internal control if an entity lacks sufficient controls over the period-end financial reporting process. AU-C 265 provides guidance regarding the extent to which the auditor may be involved in drafting an entity's financial statements.
Management is currently confident with the abilities of the accounting staff to prepare interim financial statements. The District has also accepted the additional risk associated with the auditor drafting year-end financial statements including the notes to the financial statements. Management will review, approve, and take responsibility for the financial statements.
2024-001
29 CFR 5.5(a)(3)(iI)(B) states: “Information required. The certified payrolls submitted must set out accurately and completely all of the information required to be maintained under paragraph (a)(3)(i)(B) of this section.”
Show full finding ▾Hide full finding ▴29 CFR 5.5(a)(3)(iI)(B) states: “Information required. The certified payrolls submitted must set out accurately and completely all of the information required to be maintained under paragraph (a)(3)(i)(B) of this section.”
The District will improve training and education related to grant compliance requirements and ensure the District is complying with requirements such as maintaining certified payroll records.
2024-002
7 Code of Federal Regulations (CFR) 210.19(a)(2) states “In the event that net cash resources exceed 3 months’ average expenditures for the school food authority’s nonprofit school food service or such other amount as may be approved in accordance with this paragraph, the State agency may require the school food authority to reduce the price children are charged for lunches, improve food quality or take other action designed to improve the nonprofit school food service. In the absence of any such action, the State agency shall make adjustments in the rate of reimbursement under the Program.
Show full finding ▾Hide full finding ▴7 Code of Federal Regulations (CFR) 210.19(a)(2) states “In the event that net cash resources exceed 3 months’ average expenditures for the school food authority’s nonprofit school food service or such other amount as may be approved in accordance with this paragraph, the State agency may require the school food authority to reduce the price children are charged for lunches, improve food quality or take other action designed to improve the nonprofit school food service. In the absence of any such action, the State agency shall make adjustments in the rate of reimbursement under the Program.
The District will monitor the cash position of the food service program on a three month rolling average to ensure funds are not accumulated.
FAC accepted this audit on December 19, 2024 — management decision was due June 19, 2025.
29 CFR 5.5(a)(3)(iI)(B) states: “Information required. The certified payrolls submitted must set out accurately and completely all of the information required to be maintained under paragraph (a)(3)(i)(B) of this section.” During our audit we noted the district did not obtain certified payrolls from some construction contractors for electrical work, playground installation, and door/lock installation. It appears this was a systemic issue. For all except one vendor used certified payrolls were not kept.
Show full finding ▾Hide full finding ▴29 CFR 5.5(a)(3)(iI)(B) states: “Information required. The certified payrolls submitted must set out accurately and completely all of the information required to be maintained under paragraph (a)(3)(i)(B) of this section.” During our audit we noted the district did not obtain certified payrolls from some construction contractors for electrical work, playground installation, and door/lock installation. It appears this was a systemic issue. For all except one vendor used certified payrolls were not kept.
The District will improve training and education related to grant compliance requirements and ensure the District is complying with requirements such as maintaining certified payroll records.
2 CFR section 200.208(c) states “Additional Federal award conditions may include items such as the following: (1) Requiring payments as reimbursements rather than advance payments.” During our audit we noted two checks were written and recorded in the accounting software but held until work was complete. These were claimed on expenditure reports as of June 30, 2024, however the checks were still being held on August 5, 2024. This resulted in the District essentially receiving advanced payment on this grant which was not permitted. Based on our testing of the bank reconciliation we are confident there were 2 held checks out of hundreds of checks for the year. In May and June alone there were over 50 checks charged to the grant, so it appears to be an isolated incident related to this project.
Show full finding ▾Hide full finding ▴2 CFR section 200.208(c) states “Additional Federal award conditions may include items such as the following: (1) Requiring payments as reimbursements rather than advance payments.” During our audit we noted two checks were written and recorded in the accounting software but held until work was complete. These were claimed on expenditure reports as of June 30, 2024, however the checks were still being held on August 5, 2024. This resulted in the District essentially receiving advanced payment on this grant which was not permitted. Based on our testing of the bank reconciliation we are confident there were 2 held checks out of hundreds of checks for the year. In May and June alone there were over 50 checks charged to the grant, so it appears to be an isolated incident related to this project.
The District will have a policy to never hold checks or prepare checks prior to completion of applicable work. Checks will be sent out immediately upon approval by the Board of Education. Furthermore, the District will ensure there is proper oversight to ensure checks are not being held.
FAC accepted this audit on November 20, 2023 — management decision was due May 20, 2024.
The District prepares interim financial statements using software specifically designed for school district financial reporting. These interim reports are reviewed and approved by the District's Board of Education. For year end reporting purposes, the District relies on the auditor to prepare drafts of full disclosure financial statements (including footnotes) in a format acceptable by ISBE. The District currently lacks sufficient expertise to prepare year end, full disclosure financial statements without significant assistance from the auditor. The District does not lack the ability to review and approve all journal entries and the drafted financial statements. Context: Although the auditor can propose adjustments and assist in assembling or drafting the financial statements, the auditor cannot establish or maintain the District's internal controls, including monitoring ongoing activities, since doing so would impair the auditor's independence.
Show full finding ▾Hide full finding ▴Criteria: In accordance with prescribed definitions in AU-C 265, it is a strong indication of a material weakness in internal control if an entity lack sufficient controls over the period-end financial reporting process. AU-C 265 provide guidance regarding the extent to which the auditor may be involved in drafting an entity's financial statements. Condition: The District prepares interim financial statements using software specifically designed for school district financial reporting. These interim reports are reviewed and approved by the District's Board of Education. For year end reporting purposes, the District relies on the auditor to prepare drafts of full disclosure financial statements (including footnotes) in a format acceptable by ISBE. The District currently lacks sufficient expertise to prepare year end, full disclosure financial statements without significant assistance from the auditor. The District does not lack the ability to review and approve all journal entries and the drafted financial statements. Context: Although the auditor can propose adjustments and assist in assembling or drafting the financial statements, the auditor cannot establish or maintain the District's internal controls, including monitoring ongoing activities, since doing so would impair the auditor's independence.
The District will improve segregation of grant expenditures to ensure the amounts claimed agree to the general ledger. The District will also increase review and oversight of grant reporting to ensure accuracy.
2022-001
During our audit we noted cases where cumulative expenditures claimed for ESSER II and ESSER III did not agree to the general ledger. Many journal entries were used to move expenditures to/from applicable grants, but they were not always properly reported on the grant expenditure reports. Context: We noted numerous immaterial discrepancies in reporting compared to actual general ledger information from the District. We consider this to be a systemic problem. None of the amounts were material to the program and extrapolation wasn’t practical because of the nature of discrepancies it was difficult to quantify them against all grant expenditures.
Show full finding ▾Hide full finding ▴Criteria: 2 CFR section 200.302(b)(3-4) states “The financial management system of each non-Federal entity must provide for the following… (3) Records that identify adequately the source and application of funds for federally-funded activities. These records must contain information pertaining to Federal awards, authorizations, financial obligations, unobligated balances, assets, expenditures, income and interest and be supported by source documentation. (4) Effective control over, and accountability for, all funds, property, and other assets. The non-Federal entity must adequately safeguard all assets and assure that they are used solely for authorized purposes.” Condition: During our audit we noted cases where cumulative expenditures claimed for ESSER II and ESSER III did not agree to the general ledger. Many journal entries were used to move expenditures to/from applicable grants, but they were not always properly reported on the grant expenditure reports. Context: We noted numerous immaterial discrepancies in reporting compared to actual general ledger information from the District. We consider this to be a systemic problem. None of the amounts were material to the program and extrapolation wasn’t practical because of the nature of discrepancies it was difficult to quantify them against all grant expenditures.
Management is currently confident with the abilities of the accounting staff to prepare interim financial statements. The District has also accepted the additional risk associated with the auditor drafting year-end financial statements including the notes to the financial statements. Management will review, approve, and take responsibility for the financial statements.
FAC accepted this audit on October 24, 2022 — management decision was due April 24, 2023.
In accordance with prescribed definitions in AU-C 265, it is a strong indication of a material weakness in internal control if an entity lacks sufficient controls over the period-end financial reporting process. AU-C 265 provides guidance regarding the extent to which the auditor may be involved in drafting an entity's financial statements. The District prepares interim financial statements using software specifically designed for school district financial reporting. These interim reports are reviewed and approved by the District's Board of Education. For year-end reporting purposes, the District relies on the auditor to prepare drafts of full disclosure financial statements (including footnotes) in a format acceptable by ISBE. The District currently lacks sufficient expertise to prepare year-end, full disclosure financial statements without significant assistance from the auditor. The District does not lack the ability to review and approve all journal entries and the drafted financial statements. Although the auditor can propose adjustments and assist in assembling or drafting the financial statements, the auditor cannot establish or maintain the District's internal controls, including monitoring ongoing activities, since doing so would impair the auditor's independence.
Show full finding ▾Hide full finding ▴In accordance with prescribed definitions in AU-C 265, it is a strong indication of a material weakness in internal control if an entity lacks sufficient controls over the period-end financial reporting process. AU-C 265 provides guidance regarding the extent to which the auditor may be involved in drafting an entity's financial statements. The District prepares interim financial statements using software specifically designed for school district financial reporting. These interim reports are reviewed and approved by the District's Board of Education. For year-end reporting purposes, the District relies on the auditor to prepare drafts of full disclosure financial statements (including footnotes) in a format acceptable by ISBE. The District currently lacks sufficient expertise to prepare year-end, full disclosure financial statements without significant assistance from the auditor. The District does not lack the ability to review and approve all journal entries and the drafted financial statements. Although the auditor can propose adjustments and assist in assembling or drafting the financial statements, the auditor cannot establish or maintain the District's internal controls, including monitoring ongoing activities, since doing so would impair the auditor's independence.
Management is currently confident with the abilities of the accounting staff to prepare interim financial statements. The District has also accepted the additional risk associated with the auditor drafting year-end financial statements including the notes to the financial statements. Management will review, approve, and take responsibility for the financial statements.
2021-001
FAC accepted this audit on October 20, 2020 — management decision was due April 20, 2021.
8. Criteria or specific requirement (including statutory, regulatory, or other citation) Title I - Low Income requires targeting data to identify low income students in comparison to the entire student population. 9. Condition15 The number of low income students reported on the grant application was lower than the number reported in the Student Identification System (SIS) and the District could not provide supporting documentation for the numbers used. 10. Questioned Costs16 N/A 11. Context17 The numbers for low income students didn't agree to SIS for the FY20 application. 12. Effect A discrepancy in the grant application could impact allocation of federal expenditures to meet the requirements and goals of the grant. 13. Cause Adequate supporting documentation was not kept regarding the grant application. 14. Recommendation We recommend the District keep adequate supporting documentation for all pertinent information for grant applications. 15. Management's response18 The District will use SIS for future grant applications and keep adequate supporting documentation for grant applications.
Show full finding ▾Hide full finding ▴8. Criteria or specific requirement (including statutory, regulatory, or other citation) Title I - Low Income requires targeting data to identify low income students in comparison to the entire student population. 9. Condition15 The number of low income students reported on the grant application was lower than the number reported in the Student Identification System (SIS) and the District could not provide supporting documentation for the numbers used. 10. Questioned Costs16 N/A 11. Context17 The numbers for low income students didn't agree to SIS for the FY20 application. 12. Effect A discrepancy in the grant application could impact allocation of federal expenditures to meet the requirements and goals of the grant. 13. Cause Adequate supporting documentation was not kept regarding the grant application. 14. Recommendation We recommend the District keep adequate supporting documentation for all pertinent information for grant applications. 15. Management's response18 The District will use SIS for future grant applications and keep adequate supporting documentation for grant applications.
The District will use SIS for future grant applications and keep adequate supporting documentation for grant applications.
2019-006
FAC accepted this audit on November 6, 2019 — management decision was due May 6, 2020.
During our review of expenditure reporting for Title I amounts reported did not agree to general ledger expenditure reports. 10. Questioned Costs: N/A 11. Context: 2 of 3 reports tested as part of the audit had discrepancies when compared to the general ledger detail. 12. Effect: Improper expenditure amounts may be reported. 13. Cause: The review of quarterly reports is not adequate to detect minor clerical errors. 14. Recommendation: We recommend the District improve administrative reviews of quarterly expenditures reports to detect discrepancies with the general ledger.
Show full finding ▾Hide full finding ▴8. Criteria or specific requirement: Part 6 of the A-133 Compliance Supplement indicates control activities for reporting should include reconciliations and reviews to ensure accuracy of reports. 9. Condition: During our review of expenditure reporting for Title I amounts reported did not agree to general ledger expenditure reports. 10. Questioned Costs: N/A 11. Context: 2 of 3 reports tested as part of the audit had discrepancies when compared to the general ledger detail. 12. Effect: Improper expenditure amounts may be reported. 13. Cause: The review of quarterly reports is not adequate to detect minor clerical errors. 14. Recommendation: We recommend the District improve administrative reviews of quarterly expenditures reports to detect discrepancies with the general ledger.
The District will improve detailed review of expenditure reports to ensure accuracy.
The number of low income students reported on the grant application was lower than the number reported in the Student Identification System (SIS) and the District could not provide supporting documentation for the numbers used. 10. Questioned Costs: N/A 11. Context: The numbers for total student population and low income students didn't agree to SIS for the FY19 application. 12. Effect: A discrepancy in the grant application could impact allocation of federal expenditures to meet the requirements and goals of the grant. 13. Cause: Adequate supporting documentation was not kept regarding the grant application. 14. Recommendation: We recommend the District keep adequate supporting documentation for all pertinent information for grant applications.
Show full finding ▾Hide full finding ▴8. Criteria or specific requirement: Title I - Low Income requires data to identify low income students in comparison to the entire student population. 9. Condition: The number of low income students reported on the grant application was lower than the number reported in the Student Identification System (SIS) and the District could not provide supporting documentation for the numbers used. 10. Questioned Costs: N/A 11. Context: The numbers for total student population and low income students didn't agree to SIS for the FY19 application. 12. Effect: A discrepancy in the grant application could impact allocation of federal expenditures to meet the requirements and goals of the grant. 13. Cause: Adequate supporting documentation was not kept regarding the grant application. 14. Recommendation: We recommend the District keep adequate supporting documentation for all pertinent information for grant applications.
The District will use SIS for future grant applications and keep adequate supporting documentation for grant applications.
FAC accepted this audit on November 6, 2016 — management decision was due May 6, 2017.
GSA_MIGRATION
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GSA_MIGRATION
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