EIN: 366001231
UEI: M2NWEMAA2CM9
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 9, 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 July 9, 2024 (775 days ago).
What is a management decision? →DATA SUBMITTED TO THE STATE SHOWED SOME EXPENDITURES CATEGORIZED DIFFERENTLY FROM PREVIOUSLY FILED EXPENDITURE REPORTS. 10. Questioned Costs: NONE 11. Context: A CLERICAL ERROR CAUSED AMOUNTS TO BE CATEGORIZED INCORRECTLY. 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 RECONCILE AMOUNTS FOR ANNUAL REPORTS TO PERIODIC EXPENDITURE REPORTS, AND HAVE REPORTS REVIEWED BY A SECOND PERSON PRIOR TO SUBMISSION. 15. Management's response: MANAGEMENT WILL IMPLEMENT PROCEDURES INCLUDING RECONCILING AMOUNTS BETWEEN UNDERLYING DATA, QUARTERLY EXPENDITURE REPORTS AND ANNUAL DATA COLLECTION REPORTS. ADDITIONALLY, REPORTS AND SUPPORTING DOCUMENTATION WILL BE REVIEWED BY A SECOND PERSON.
Show full finding ▾Hide full finding ▴1. FINDING NUMBER:14 2023 - 001 2. THIS FINDING IS: New 3. Federal Program Name and Year: Elementary and Secondary Emergency Relief Fund 4. Project No.:22-4998-D2, 22-4998-E3, 22-4998-HL, 23-4998-D3, 21-4998-E2, 23-4998-E2, 23-4998-HT 5. CFDA No.: 84.425 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) RECIPIENTS ARE REQUIRED TO SUBMIT ACCURATE DATA TO THE STATE OUTLINING EXPENDITURES BY SPECIFIC CATEGORIES AND OBJECT CODES. 9. Condition: DATA SUBMITTED TO THE STATE SHOWED SOME EXPENDITURES CATEGORIZED DIFFERENTLY FROM PREVIOUSLY FILED EXPENDITURE REPORTS. 10. Questioned Costs: NONE 11. Context: A CLERICAL ERROR CAUSED AMOUNTS TO BE CATEGORIZED INCORRECTLY. 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 RECONCILE AMOUNTS FOR ANNUAL REPORTS TO PERIODIC EXPENDITURE REPORTS, AND HAVE REPORTS REVIEWED BY A SECOND PERSON PRIOR TO SUBMISSION. 15. Management's response: MANAGEMENT WILL IMPLEMENT PROCEDURES INCLUDING RECONCILING AMOUNTS BETWEEN UNDERLYING DATA, QUARTERLY EXPENDITURE REPORTS AND ANNUAL DATA COLLECTION REPORTS. ADDITIONALLY, REPORTS AND SUPPORTING DOCUMENTATION WILL BE REVIEWED BY A SECOND PERSON.
Condition: Data submitted on the LEA Data Collection Form showed some key line-item expenditures categorized differently from previously filed expenditure reports. Plan: Management will implement procedures including reconciling amounts between underlying data, quarterly expenditure reports, and annual data collection reports. Additionally, reports and supporting documentation will be reviewed by a second person. Anticipated Date of Completion: 6/30/24 Name of Contact Person: Robert Gold
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.
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