EIN: 366004320
UEI: LFKPJKKFD9R2
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 25, 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 25, 2024 (758 days ago).
What is a management decision? →AMOUNTS SUBMITTED ON THE STATE DATA COLLECTION FORM 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 ON THE STATE DATA COLLECTION FORM. 12. Effect: DATA WAS NOT ACCURATELY SUBMITTED ON THE STATE DATA COLLECTION FORM. 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: 2023 - 001 2. THIS FINDING IS: New 3. Federal Program Name and Year: Elementary and Secondary Emergency Relief Fund 2021 4. Project No.: 22-4998-ER 5. CFDA No.: 84.425D 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 AMOUNTS ON THE STATE DATA COLLECTION FORM OUTLINING EXPENDITURES BY SPECIFIC CATEGORIES AND OBJECT CODES. 9. Condition: AMOUNTS SUBMITTED ON THE STATE DATA COLLECTION FORM 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 ON THE STATE DATA COLLECTION FORM. 12. Effect: DATA WAS NOT ACCURATELY SUBMITTED ON THE STATE DATA COLLECTION FORM. 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: Amounts submitted on the state data collection form showed some 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: Rita Tarullo
FOR TWO QUARTERS, AMOUNTS SUBMITTED AS DISTRICT-WIDE EXPENDITURES DID NOT MATCH THE DISTRICT'S UNDERLYING ACCOUNTING RECORDS. ONE QUARTER WAS UNDER REPORTED AND ANOTHER QUARTER WAS OVERREPORTED. 10. Questioned Costs: UNKNOWN 11. Context: A CLERICAL ERROR CAUSED INCORRECT AMOUNTS TO BE INPUT INTO THE CLAIM REPORTING SYSTEM. 12. Effect: DATA WAS NOT ACCURATELY SUBMITTED FOR THE ADMINISTRATIVE OUTREACH CLAIM. 13. Cause: DISTRICT PROCEDURES DID NOT DETECT OR PREVENT THIS ERROR. 14. Recommendation: DISTRICT SHOULD FOLLOW ESTABLISHED PROCEDURES TO RECONCILE AMOUNTS FOR CLAIMS TO DISTRICT ACCOUNTING REPORTS, AND HAVE CLAIM WORKSHEETS AND INPUT REVIEWED BY A SECOND PERSON PRIOR TO SUBMISSION. 15. Management's response: MANAGEMENT WILL REINFORCE PROCEDURES RELATED TO RECONCILING AMOUNTS BETWEEN UNDERLYING DATA, WORKSHEETS AND THE CLAIM REPORTING SYSTEM. ADDITIONALLY, REPORTS AND SUPPORTING DOCUMENTATION WILL BE REVIEWED BY A SECOND PERSON PRIOR TO SUBMISSION.
Show full finding ▾Hide full finding ▴1. FINDING NUMBER: 2023 - 002 2. THIS FINDING IS: New 3. Federal Program Name and Year: Medicaid Administrative Outreach 4. Project No.: 23-4991-00 5. CFDA No.: 93.778 6. Passed Through: Illinois Department of Health and Family Services 7. Federal Agency: US Department of Health and Family Services 8. Criteria or specific requirement (including statutory, regulatory, or other citation): RECIPIENTS ARE REQUIRED TO SUBMIT ACCURATE DISTRICT-WIDE EXPENDITURE AMOUNTS FOR THE ADMINISTRATIVE OUTREACH CLAIM. 9. Condition: FOR TWO QUARTERS, AMOUNTS SUBMITTED AS DISTRICT-WIDE EXPENDITURES DID NOT MATCH THE DISTRICT'S UNDERLYING ACCOUNTING RECORDS. ONE QUARTER WAS UNDER REPORTED AND ANOTHER QUARTER WAS OVERREPORTED. 10. Questioned Costs: UNKNOWN 11. Context: A CLERICAL ERROR CAUSED INCORRECT AMOUNTS TO BE INPUT INTO THE CLAIM REPORTING SYSTEM. 12. Effect: DATA WAS NOT ACCURATELY SUBMITTED FOR THE ADMINISTRATIVE OUTREACH CLAIM. 13. Cause: DISTRICT PROCEDURES DID NOT DETECT OR PREVENT THIS ERROR. 14. Recommendation: DISTRICT SHOULD FOLLOW ESTABLISHED PROCEDURES TO RECONCILE AMOUNTS FOR CLAIMS TO DISTRICT ACCOUNTING REPORTS, AND HAVE CLAIM WORKSHEETS AND INPUT REVIEWED BY A SECOND PERSON PRIOR TO SUBMISSION. 15. Management's response: MANAGEMENT WILL REINFORCE PROCEDURES RELATED TO RECONCILING AMOUNTS BETWEEN UNDERLYING DATA, WORKSHEETS AND THE CLAIM REPORTING SYSTEM. ADDITIONALLY, REPORTS AND SUPPORTING DOCUMENTATION WILL BE REVIEWED BY A SECOND PERSON PRIOR TO SUBMISSION.
Condition: For two quarters, amounts submitted as district-wide expenditures did not match the district’s underlying accounting records. One quarter was under reported and another quarter was over reported. Plan: Management will reinforce procedures related to reconciling amounts between underlying data, worksheets, and the claim reporting system. Additionally, reports and supporting documentation will be reviewed by a second person. Anticipated Date of Completion: 6/30/24 Name of Contact Person: Rita Tarullo
FAC accepted this audit on December 14, 2022 — management decision was due June 14, 2023.
Various checks related to this grant were held and not liquidated. This specific grant also had no liquidation period in the current year.
Show full finding ▾Hide full finding ▴Various checks related to this grant were held and not liquidated. This specific grant also had no liquidation period in the current year.
Management will work with grant agencies to ensure they are in compliance with applicable liquidation periods for all grants in future years.
FAC accepted this audit on January 5, 2022 — management decision was due July 5, 2022.
Expenditure reports were submitted to ISBE after the due date.
Show full finding ▾Hide full finding ▴Expenditure reports were submitted to ISBE after the due date.
Management will make sure process is followed in order to comply with due date requirements.
2020-003
FAC accepted this audit on January 27, 2021 — management decision was due July 27, 2021.
The District posted 2020 grant year expenditures into the closed 2019 grant year expenditure accounts and did not review grant expenditure postings to ensure everything was correct before filing ISBE reimbursement reports.
Show full finding ▾Hide full finding ▴The District posted 2020 grant year expenditures into the closed 2019 grant year expenditure accounts and did not review grant expenditure postings to ensure everything was correct before filing ISBE reimbursement reports.
District has implemented procedures to determine if any current year grant expenditures were accidentally posted to the prior year grant after that grant period had been closed.
Expenditure reports were submitted late to ISBE.
Show full finding ▾Hide full finding ▴Expenditure reports were submitted late to ISBE.
District will ensure expenditure reports are submitted on time going forward.
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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