EIN: 364373324
UEI: D2L5ZKMDYYH3
Audited by: Eccezion
Oversight agency: 84 [Department of Education]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 11, 2024. 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 May 11, 2025 (478 days ago).
What is a management decision? →During the course of our audit, we determined grant reports were not filed by the required due dates. 10. Questioned Costs: N/A 11. Context: Grant reports were submitted late. 12. Effect: Reports were received by funding agencies after the required due dates. 13. Cause: Due to processing delay, grant reports were not submitted to funding agencies by the due date. 14. Recommendation: Management should develop a process to ensure all grant reports are filed by the required due dates. 15. Management's response: Management will reinforce procedures to ensure all grant reports are submitted by the required due date.
Show full finding ▾Hide full finding ▴1. FINDING NUMBER: 2024-002 2. THIS FINDING IS: Repeat from Prior year Year originally reported 2022-001 3. Federal Program Name and Year: Title 1 - Low Income 4. Project No.: 4300-00 5. CFDA No.: 84.010 6. Passed Through: Illinois State Board of Education 7. Federal Agency: US Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation): Management is responsible for filing grant reports by the applicable due date. 9. Condition: During the course of our audit, we determined grant reports were not filed by the required due dates. 10. Questioned Costs: N/A 11. Context: Grant reports were submitted late. 12. Effect: Reports were received by funding agencies after the required due dates. 13. Cause: Due to processing delay, grant reports were not submitted to funding agencies by the due date. 14. Recommendation: Management should develop a process to ensure all grant reports are filed by the required due dates. 15. Management's response: Management will reinforce procedures to ensure all grant reports are submitted by the required due date.
Condition: During the course of our audit, we determined grant reports were not filed by the required due dates. Plan: Management will reinforce procedures to ensure all grant reports are submitted by the required due date. Anticipated Date of Completion: 6/30/2025 Name of Contact Person: Denise Levendoski, Business Manager/Treasurer/CSBO Management Response: N/A
2023-002
FAC accepted this audit on January 25, 2024 — management decision was due July 25, 2024.
During the course of our audit, we determined grant reports were not filed by the required due dates. 10. Questioned Costs: N/A 11. Context: Grant reports were submitted late. 12. Effect: Reports were received by funding agencies after the required due dates. 13. Cause: Due to processing delay, grant reports were not submitted to funding agencies by the due date. 14. Recommendation: Management should develop a process to ensure all grant reports are filed by the required due dates. 15. Management's response: Management will reinforce procedures to ensure all grant reports are submitted by the required due date.
Show full finding ▾Hide full finding ▴1. FINDING NUMBER: 2023 - 002 2. THIS FINDING IS: Repeat from Prior year Year originally reported 2022-001 3. Federal Program Name and Year: Title I - Low Income 4. Project No.: 4300-00 5. CFDA No.: 84.010 6. Passed Through: Illinois State Board of Education 7. Federal Agency: US Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation): Management is responsible for filing grant reports by the applicable due date. 9. Condition: During the course of our audit, we determined grant reports were not filed by the required due dates. 10. Questioned Costs: N/A 11. Context: Grant reports were submitted late. 12. Effect: Reports were received by funding agencies after the required due dates. 13. Cause: Due to processing delay, grant reports were not submitted to funding agencies by the due date. 14. Recommendation: Management should develop a process to ensure all grant reports are filed by the required due dates. 15. Management's response: Management will reinforce procedures to ensure all grant reports are submitted by the required due date.
Condition: During the course of our audit, we determined grant reports were not filed by the required due dates. Plan: Management will reinforce procedures to ensure all grant reports are submitted by the required due date. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: Denise Levendoski, Business Manager/Treasurer/CSBO Management Response: N/A
2022-001
When filing the expenditure report the District used the remaining budget amount from the spreadsheet they use to track expenditures and reported the remaining budget amount instead of using the actual expenditure amount to report as expenditures. 10. Questioned Costs: $162 11. Context: Expenditures for COVID-19 ARP - Homeless Children and Youth Grant was not properly claimed. Expenditures for function 1000 object 400 was incorrectly claimed. 12. Effect: More expenditures were reimbursed than the District actually spent. 13. Cause: District mistakenly entered the wrong amount of expenditures. 14. Recommendation: District should submit corrections for the questioned costs. 15. Management's response: Management will review and implement procedures to make sure this does not happen in the future.
Show full finding ▾Hide full finding ▴1. FINDING NUMBER: 2023 - 003 2. THIS FINDING IS: x New 3. Federal Program Name and Year: ESSER 4. Project No.: 4998-E2, 4998-E3, 4998-HL 5. CFDA No.: 84.425D, 84.425U & 84.425W 6. Passed Through: Illinois State Board of Education 7. Federal Agency: US Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation): Management is responsible for accurately filing expenditure reports. 9. Condition: When filing the expenditure report the District used the remaining budget amount from the spreadsheet they use to track expenditures and reported the remaining budget amount instead of using the actual expenditure amount to report as expenditures. 10. Questioned Costs: $162 11. Context: Expenditures for COVID-19 ARP - Homeless Children and Youth Grant was not properly claimed. Expenditures for function 1000 object 400 was incorrectly claimed. 12. Effect: More expenditures were reimbursed than the District actually spent. 13. Cause: District mistakenly entered the wrong amount of expenditures. 14. Recommendation: District should submit corrections for the questioned costs. 15. Management's response: Management will review and implement procedures to make sure this does not happen in the future.
Condition: When filing expenditure report the District used the remaining budget amount from the spreadsheet they use to track expenditures and reported the remaining budget amount instead of using the actual expenditure amount to report as expenditures. Plan: Management will review and implement procedures to make sure this does not happen in the future. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: Denise Levendoski, Business Manager/Treasurer/CSBO Management Response: N/A
During the course of our audit, we determined that the District does not have a written asset tracking policy. 10. Questioned Costs: N/A 11. Context: Since this is a new grant the District was not aware of the requirement to have a written asset tracking policy. 12. Effect: District does not have an asset tracking policy per the compliance requirement. 13. Cause: District was not aware of this compliance requirement. 14. Recommendation: District should review compliance requirements to ensure all compliance requirements are met. 15. Management's response: The District will review compliance requirements to ensure all compliance requirements are met.
Show full finding ▾Hide full finding ▴1. FINDING NUMBER: 2023 - 004 2. THIS FINDING IS: Repeat from Prior year Year originally reported 2022-003 3. Federal Program Name and Year: ESSER 4. Project No.: 4998-E2, 4998-E3, 4998-HL 5. CFDA No.: 84.425D, 84.425U & 84.425W 6. Passed Through: Illinois State Board of Education 7. Federal Agency: US Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation): Management is responsible for documenting its asset tracking policy. 9. Condition: During the course of our audit, we determined that the District does not have a written asset tracking policy. 10. Questioned Costs: N/A 11. Context: Since this is a new grant the District was not aware of the requirement to have a written asset tracking policy. 12. Effect: District does not have an asset tracking policy per the compliance requirement. 13. Cause: District was not aware of this compliance requirement. 14. Recommendation: District should review compliance requirements to ensure all compliance requirements are met. 15. Management's response: The District will review compliance requirements to ensure all compliance requirements are met.
Condition: During the course of our audit, we determined that the District does not have a written asset tracking policy. Plan: The District will review compliance requirements to ensure all compliance requirements are met. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: Denise Levendoski, Business Manager/Treasurer/CSBO Management Response: N/A
2022-003
During the course of our audit, we determined that the personnel expense (time and effort) was not documented for employees that had part of their salary charged to the grant. 10. Questioned Costs: N/A 11. Context:Since this is a new grant the District was not aware of the requirement to document personnel expenses (time and effort) for employees that had part of their salary charged to the grant. 12. Effect: District does not have documentation for personnel expense (time and effort) per the compliance requirements. 13. Cause: District was not aware of this compliance requirement. 14. Recommendation: District should review compliance requirements to ensure all compliance requirements are met. 15. Management's response: The District will review compliance requirements to ensure all compliance requirements are met and will implement changes going forward to ensure personnel expense (time and effort) is documented.
Show full finding ▾Hide full finding ▴1. FINDING NUMBER: 2023 - 005 2. THIS FINDING IS: Repeat from Prior year Year originally reported 2022-002 3. Federal Program Name and Year: ESSER 4. Project No.: 4998-E2, 4998-E3, 4998-HL 5. CFDA No.: 84.425D, 84.425U & 84.425W 6. Passed Through: Illinois State Board of Education 7. Federal Agency: US Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation): Management is responsible for documenting personnel expenses (time and effort) for employees that had part of their salary charged to the grant. 9. Condition: During the course of our audit, we determined that the personnel expense (time and effort) was not documented for employees that had part of their salary charged to the grant. 10. Questioned Costs: N/A 11. Context:Since this is a new grant the District was not aware of the requirement to document personnel expenses (time and effort) for employees that had part of their salary charged to the grant. 12. Effect: District does not have documentation for personnel expense (time and effort) per the compliance requirements. 13. Cause: District was not aware of this compliance requirement. 14. Recommendation: District should review compliance requirements to ensure all compliance requirements are met. 15. Management's response: The District will review compliance requirements to ensure all compliance requirements are met and will implement changes going forward to ensure personnel expense (time and effort) is documented.
Condition: During the course of our audit, we determined that the personnel expense (time and effort) was not documented for employees that had part of their salary charged to the grant. Plan: The District will review compliance requirements to ensure all compliance requirements are met and will implement changes going forward to ensure personnel expense (time and effort) is documented. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: Denise Levendoski, Business Manager/Treasurer/CSBO Management Response: N/A
2022-002
One of the transactions claimed was for more than the check amount. 10. Questioned Costs: None reported as this transaction was for more than the actual check but they had more expenditures that could have been claimed under the grant that they did not report due to the budget being fully reached. 11. Context: A clerical error caused amount to be claimed for more than the check amount. 12. Effect: District was reimbursed before full amount of the budget was expended. 13. Cause: District mistakenly entered the wrong amount of expenditures. 14. Recommendation: District should implement better review procedures of expenditure reports before they are submitted for reimbursement. 15. Management's response: Management will review and implement procedures to make sure this does not happen in the future.
Show full finding ▾Hide full finding ▴1. FINDING NUMBER: 2023 - 006 2. THIS FINDING IS: New 3. Federal Program Name and Year: Special Education Cluster 4. Project No.: 4620-00, 4998-ID, 4600-00, 4998-PS 5. CFDA No.: 84.027, 84.027X, 84.173, 84.173X 6. Passed Through: Illinois State Board of Education 7. Federal Agency: US Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation): District is required to have controls over expenditure reports to correctly claim the expenditures. 9. Condition: One of the transactions claimed was for more than the check amount. 10. Questioned Costs: None reported as this transaction was for more than the actual check but they had more expenditures that could have been claimed under the grant that they did not report due to the budget being fully reached. 11. Context: A clerical error caused amount to be claimed for more than the check amount. 12. Effect: District was reimbursed before full amount of the budget was expended. 13. Cause: District mistakenly entered the wrong amount of expenditures. 14. Recommendation: District should implement better review procedures of expenditure reports before they are submitted for reimbursement. 15. Management's response: Management will review and implement procedures to make sure this does not happen in the future.
Condition: One of the transactions claimed was for more than the check amount. Plan: Management will review and implement procedures to make sure this does not happen in the future. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: Denise Levendoski, Business Manager/Treasurer/CSBO Management Response: N/A
Data submitted to the state showed a very low full time equivalent compared to total employees. 10. Questioned Costs: N/A 11. Context: Did not understand what the report was asking for and there was no review done to catch the error. 12. Effect: Data was not accurately submitted. 13. Cause: District procedures did not detect or prevent this error. 14. Recommendation: District should develop and implement procedures to make sure report is accurately completed and have reports reviewed by a second person prior to submission. 15. Management's response18: Management will implement procedures to make sure reports are accurate and reviewed before submitting.
Show full finding ▾Hide full finding ▴1. FINDING NUMBER: 2023 - 007 2. THIS FINDING IS: New 3. Federal Program Name and Year: ESSER 4. Project No.: 4998-E2, 4998-E3, 4998-HL 5. CFDA No.: 84.425D, 84.425U & 84.425W 6. Passed Through: Illinois State Board of Education 7. Federal Agency: US Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation): Recipients are required to submit accurate data to the state for full time equivalent positions. 9. Condition: Data submitted to the state showed a very low full time equivalent compared to total employees. 10. Questioned Costs: N/A 11. Context: Did not understand what the report was asking for and there was no review done to catch the error. 12. Effect: Data was not accurately submitted. 13. Cause: District procedures did not detect or prevent this error. 14. Recommendation: District should develop and implement procedures to make sure report is accurately completed and have reports reviewed by a second person prior to submission. 15. Management's response18: Management will implement procedures to make sure reports are accurate and reviewed before submitting.
Condition: Data submitted to the state showed a very low full-time equivalent compared to total employees Plan: Management will implement procedures to make sure reports are accurate and reviewed before submitting. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: Denise Levendoski, Business Manager/Treasurer/CSBO Management Response: N/A
FAC accepted this audit on November 15, 2022 — management decision was due May 15, 2023.
During the course of our audit, we determined grant reports were not filed by the required due dates.
Show full finding ▾Hide full finding ▴During the course of our audit, we determined grant reports were not filed by the required due dates.
Management will reinforce procedures to ensure all grant reports are submitted by the required due date.
During the course of our audit, we determined that the personnel expense (time and effort) was not documented for employees that had part of their salary charged to the grant.
Show full finding ▾Hide full finding ▴During the course of our audit, we determined that the personnel expense (time and effort) was not documented for employees that had part of their salary charged to the grant.
The District will review compliance requirements to ensure all compliance requirements are met and will implement changes going forward to ensure personnel expense (time and effort) is documented.
During the course of our audit, we determined that the District does not have a written asset tracking policy and inventory tracking documentation.
Show full finding ▾Hide full finding ▴During the course of our audit, we determined that the District does not have a written asset tracking policy and inventory tracking documentation.
The District will review compliance requirements to ensure all compliance requirements are met.
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