EIN: 366004323
UEI: XL4RKAGA3375
Audited by: Cherry Bekaert LLP
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 7, 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 7, 2026 (35 days from today).
What is a management decision? →FAC accepted this audit on April 15, 2025 — management decision was due October 15, 2025.
FAC accepted this audit on January 8, 2024 — management decision was due July 8, 2024.
FAC accepted this audit on December 18, 2022 — management decision was due June 18, 2023.
FAC accepted this audit on December 8, 2021 — management decision was due June 8, 2022.
CRITERIA - As required by 2 CFR section 200.313(d)(2) a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. CONDITION - We noted that the District performed a physical inventory at June 30, 2021, but did not reconcile the results with the District's property records. QUESTIONED COSTS - None. CONTEXT - Uniform Guidance requires that a physical inventory of equipment and real property be taken at least once every two years and reconciled to the District's records. EFFECT - The District did not comply with the Federal Equipment and Real Property management control requirement. CAUSE - A formal physical inventory reconciliation process had not been established. RECOMMENDATION - We recommend that the District perform a physical inventory of equipment and real property acquired under Federal awards at least every two years and reconcile the results to the District's records. MANAGEMENT'S RESPONSE - The District will reconcile the results of the physical inventory of equipment and real property purchased with Federal funds to the District's records.
Show full finding ▾Hide full finding ▴CRITERIA - As required by 2 CFR section 200.313(d)(2) a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. CONDITION - We noted that the District performed a physical inventory at June 30, 2021, but did not reconcile the results with the District's property records. QUESTIONED COSTS - None. CONTEXT - Uniform Guidance requires that a physical inventory of equipment and real property be taken at least once every two years and reconciled to the District's records. EFFECT - The District did not comply with the Federal Equipment and Real Property management control requirement. CAUSE - A formal physical inventory reconciliation process had not been established. RECOMMENDATION - We recommend that the District perform a physical inventory of equipment and real property acquired under Federal awards at least every two years and reconcile the results to the District's records. MANAGEMENT'S RESPONSE - The District will reconcile the results of the physical inventory of equipment and real property purchased with Federal funds to the District's records.
CONDITION: We noted that the District performed a physical inventory of equipment and real property acquired under Federal awards at June 30, 2021, but did not reconcile the results with the District?s property records. Furthermore, the District?s internal controls did not detect that the physical inventory was not reconciled to District records. PLAN: The District will reconcile the results of the physical inventory of equipment and real property purchased with Federal funds to the District's records. ANTICIPATED DATE OF COMPLETION: June 2022 NAME OF CONTACT PERSON: Tonisha Sibley
2020-001
CRITERIA - As required by 2 CFR section 200.313(d)(2) a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. CONDITION - The District's internal controls around equipment and real property management did not detect that a reconciliation had not been performed at least once every two years for equipment and real property purchased with Federal funds. QUESTIONED COSTS - None. CONTEXT -Uniform Guidance requires that a physical inventory of equipment and real property be taken at least once every two years and reconciled to the District's records. EFFECT - The District did not comply with the Federal Equipment and Real Property management control requirement. CAUSE - A formal physical inventory reconciliation process had not been established. RECOMMENDATION - We recommend that the District train all relevant staff on the equipment and real property management requirements and establish a rigid set of internal controls that requires a physical inventory of equipment and real property acquired under Federal awards be performed at least every two years and reconcile the results to the District's records. MANAGEMENT'S RESPONSE - The District has strengthened its internal control over equipment and real property management in order to prevent this from happening again. The strengthened controls include training for staff on equipment and real property management requirements and monitoring procedures to ensure that a physical inventory of equipment and real property purchased with Federal funds will be reconciled to the District's records.
Show full finding ▾Hide full finding ▴CRITERIA - As required by 2 CFR section 200.313(d)(2) a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. CONDITION - The District's internal controls around equipment and real property management did not detect that a reconciliation had not been performed at least once every two years for equipment and real property purchased with Federal funds. QUESTIONED COSTS - None. CONTEXT -Uniform Guidance requires that a physical inventory of equipment and real property be taken at least once every two years and reconciled to the District's records. EFFECT - The District did not comply with the Federal Equipment and Real Property management control requirement. CAUSE - A formal physical inventory reconciliation process had not been established. RECOMMENDATION - We recommend that the District train all relevant staff on the equipment and real property management requirements and establish a rigid set of internal controls that requires a physical inventory of equipment and real property acquired under Federal awards be performed at least every two years and reconcile the results to the District's records. MANAGEMENT'S RESPONSE - The District has strengthened its internal control over equipment and real property management in order to prevent this from happening again. The strengthened controls include training for staff on equipment and real property management requirements and monitoring procedures to ensure that a physical inventory of equipment and real property purchased with Federal funds will be reconciled to the District's records.
CONDITION: We noted that the District performed a physical inventory of equipment and real property acquired under Federal awards at June 30, 2021, but did not reconcile the results with the District?s property records. Furthermore, the District?s internal controls did not detect that the physical inventory was not reconciled to District records. PLAN: The District will reconcile the results of the physical inventory of equipment and real property purchased with Federal funds to the District's records. ANTICIPATED DATE OF COMPLETION: June 2022 NAME OF CONTACT PERSON: Tonisha Sibley
2020-002
FAC accepted this audit on December 13, 2020 — management decision was due June 13, 2021.
Criteria - As required by 2 CFR section 200.313(d)(2) a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Condition - We noted that the District did not perform a physical inventory of equipment and real property acquired under Federal awards during the last two years. The District's most recent physical inventory was performed at June 30, 2017. Questioned Costs - None. Context - Uniform Guidance requires that a physical inventory of equipment and real property be taken at least once every two years and reconciled to the District's records. Effect - The District did not comply with the Federal Equipment and Real Property management control requirement. Cause - A formal physical inventory process had not been established. Recommendation - We recommend that the District perform a physical inventory of equipment and real property acquired under Federal awards at least every two years and reconcile the results to the District's records. Management's Response - The District will perform a physical inventory of equipment and real property purchased with Federal funds at least every two years and reconcile the results to the District's records.
Show full finding ▾Hide full finding ▴Criteria - As required by 2 CFR section 200.313(d)(2) a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Condition - We noted that the District did not perform a physical inventory of equipment and real property acquired under Federal awards during the last two years. The District's most recent physical inventory was performed at June 30, 2017. Questioned Costs - None. Context - Uniform Guidance requires that a physical inventory of equipment and real property be taken at least once every two years and reconciled to the District's records. Effect - The District did not comply with the Federal Equipment and Real Property management control requirement. Cause - A formal physical inventory process had not been established. Recommendation - We recommend that the District perform a physical inventory of equipment and real property acquired under Federal awards at least every two years and reconcile the results to the District's records. Management's Response - The District will perform a physical inventory of equipment and real property purchased with Federal funds at least every two years and reconcile the results to the District's records.
CONDITION: We noted that the District did not perform a physical inventory of equipment and real property acquired under Federal awards during the last two years. The District's most recent physical inventory was performed at June 30, 2017. Furthermore, the District?s internal controls did not detect that the physical inventory was not performed or reconciled to District records. PLAN: The District will perform a physical inventory of equipment and real property purchased with Federal funds at least every two years and reconcile the results to the District's records. ANTICIPATED DATE OF COMPLETION: March 2021 NAME OF CONTACT PERSON: Tonisha Sibley
Criteria - As required by 2 CFR section 200.313(d)(2) a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Condition - The District's internal controls around equipment and real property management did not detect that an inventory and reconciliation had not been performed at least once every two years. Questioned Costs - None. Context - Uniform Guidance requires that a physical inventory of equipment and real property be taken at least once every two years and reconciled to the District's records. Effect - The District did not comply with the Federal Equipment and Real Property management control requirement. Cause - A formal physical inventory process had not been established. Recommendation - We recommend that the District train all relevant staff on the equipment and real property management requirements and establish a rigid set of internal controls that requires a physical inventory of equipment and real property acquired under Federal awards be performed at least every two years and reconcile the results to the District's records. Management's Response - The District has strengthened its internal control over equipment and real property management in order to prevent this from happening again. The strengthened controls include training for staff on equipment and real property management requirements and monitoring procedures to ensure that a physical inventory of equipment and real property purchased with Federal funds will be performed at least every two years and reconciled to the District's records.
Show full finding ▾Hide full finding ▴Criteria - As required by 2 CFR section 200.313(d)(2) a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Condition - The District's internal controls around equipment and real property management did not detect that an inventory and reconciliation had not been performed at least once every two years. Questioned Costs - None. Context - Uniform Guidance requires that a physical inventory of equipment and real property be taken at least once every two years and reconciled to the District's records. Effect - The District did not comply with the Federal Equipment and Real Property management control requirement. Cause - A formal physical inventory process had not been established. Recommendation - We recommend that the District train all relevant staff on the equipment and real property management requirements and establish a rigid set of internal controls that requires a physical inventory of equipment and real property acquired under Federal awards be performed at least every two years and reconcile the results to the District's records. Management's Response - The District has strengthened its internal control over equipment and real property management in order to prevent this from happening again. The strengthened controls include training for staff on equipment and real property management requirements and monitoring procedures to ensure that a physical inventory of equipment and real property purchased with Federal funds will be performed at least every two years and reconciled to the District's records.
CONDITION: We noted that the District did not perform a physical inventory of equipment and real property acquired under Federal awards during the last two years. The District's most recent physical inventory was performed at June 30, 2017. Furthermore, the District?s internal controls did not detect that the physical inventory was not performed or reconciled to District records. PLAN: The District will perform a physical inventory of equipment and real property purchased with Federal funds at least every two years and reconcile the results to the District's records. ANTICIPATED DATE OF COMPLETION: March 2021 NAME OF CONTACT PERSON: Tonisha Sibley
FAC accepted this audit on October 22, 2019 — management decision was due April 22, 2020.
Management does not prepare government-wide financial statements in accordance with GASB Statement No.34
Show full finding ▾Hide full finding ▴Management does not prepare government-wide financial statements in accordance with GASB Statement No.34
PLAN: NONE. Management provides all necessary information to its auditor and retains decision making control for year end adjusting journal entries made as part of the auditor?s preparation of the government-wide financial statements in accordance with GASB Statement No. 34. Due to cost/benefit considerations for staffing, management believes this approach to be adequate and that any corrective action is unnecessary.
2018-002
FAC accepted this audit on October 16, 2018 — management decision was due April 16, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-003
FAC accepted this audit on November 1, 2017 — management decision was due May 1, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2016-003
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
FAC accepted this audit on November 17, 2016 — management decision was due May 17, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2015-004
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.
Browse other Single Audit organizations in Illinois →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
