EIN: 366004346
UEI: VLRHWMGLPSS8
Audited by: John Kasperek Co., Inc
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 29, 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 July 29, 2026 (36 days ago).
What is a management decision? →FAC accepted this audit on December 18, 2024 — management decision was due June 18, 2025.
FAC accepted this audit on January 6, 2024 — management decision was due July 6, 2024.
The School District did not comply with the requirements of filing period reports by the due dates set by ISBE. A total of 3 reports were filed late. Questioned Costs: N/A. Context: The School District did not timely file multiple period expenditure reports. The report for the period ending 08/31/2022 due 09/20/2022, was submitted on 09/24/22 for grant 84.365. The reports for the period ending 08/31/2022 due 09/20/2022, were submitted on 09/29/22 for grants 84.424 and 84.367. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates.
Show full finding ▾Hide full finding ▴Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The School District did not comply with the requirements of filing period reports by the due dates set by ISBE. A total of 3 reports were filed late. Questioned Costs: N/A. Context: The School District did not timely file multiple period expenditure reports. The report for the period ending 08/31/2022 due 09/20/2022, was submitted on 09/24/22 for grant 84.365. The reports for the period ending 08/31/2022 due 09/20/2022, were submitted on 09/29/22 for grants 84.424 and 84.367. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates.
Condition: The School District did not comply with the requirements of filing period reports by the due dates set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: June 30, 2024. Name of Contact Person: Colleen McKay, Superintendent. Management Response: The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates.
2022-001
FAC accepted this audit on January 18, 2023 — management decision was due July 18, 2023.
The School District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. Questioned costs: N/A. Context: The School District did not timely file quarterly/period expenditure reports for multiple grants. The reports for the period ending 8/31/21 due 9/20/21, was submitted on 9/24/21 for grants 84.010, and 84.424. The report for the period ending 8/31/21 due 9/20/21, was submitted on 9/30/21 for grant 84.365. The reports for the quarter ending 12/31/21 due 1/20/22, was submitted on 2/1/22 for grants 84.010, 84.424, 84.365, 84.173, 84.027, 84.367, 84.425D, and 84.425C. The reports for the quarter ending 3/31/22, due 4/20/22, was submitted on 4/21/22 for grants 84.010, 84.424, 84.365, 84.173, 84.027, 84.367, 84.425D and 84.425C. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause:Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates.
Show full finding ▾Hide full finding ▴Criteria or specific requirement (including statutory, regulatory, or other citation):The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The School District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. Questioned costs: N/A. Context: The School District did not timely file quarterly/period expenditure reports for multiple grants. The reports for the period ending 8/31/21 due 9/20/21, was submitted on 9/24/21 for grants 84.010, and 84.424. The report for the period ending 8/31/21 due 9/20/21, was submitted on 9/30/21 for grant 84.365. The reports for the quarter ending 12/31/21 due 1/20/22, was submitted on 2/1/22 for grants 84.010, 84.424, 84.365, 84.173, 84.027, 84.367, 84.425D, and 84.425C. The reports for the quarter ending 3/31/22, due 4/20/22, was submitted on 4/21/22 for grants 84.010, 84.424, 84.365, 84.173, 84.027, 84.367, 84.425D and 84.425C. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause:Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates.
Condition: The School District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: June 30, 2023. Name of Contact Person: Colleen McKay, Superintendent. Management Response: The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates.
FAC accepted this audit on January 17, 2022 — management decision was due July 17, 2022.
During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the school district claimed $3,000 more of expenses than what was on the accounting records. Questioned costs: $3000. Context: The District claimed expenditures that did not agree with their underlying accounting records. Effect: The District was not compliant with reporting requirements. The district inadvertently claimed $3,000 of expenditures that they did not incur. Cause: The District claimed $3,000 more than what was on the underlying accounting records due to client typed a 7 instead of 4 when entering the expenditure amount. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Managements Response: The District will make the correction on their December 31, 2021 quarterly expenditure claim and reduce the claim by $3,000.
Show full finding ▾Hide full finding ▴The compliance requirements for "L.Reporting", requires the District to maintain accurate accounting records for grant expenditures. Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the school district claimed $3,000 more of expenses than what was on the accounting records. Questioned costs: $3000. Context: The District claimed expenditures that did not agree with their underlying accounting records. Effect: The District was not compliant with reporting requirements. The district inadvertently claimed $3,000 of expenditures that they did not incur. Cause: The District claimed $3,000 more than what was on the underlying accounting records due to client typed a 7 instead of 4 when entering the expenditure amount. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Managements Response: The District will make the correction on their December 31, 2021 quarterly expenditure claim and reduce the claim by $3,000.
Condition: During compliance testing of the District's accounting records to the expenditure report filed with ISBE, we noted the school district claimed $3,000 more of expenses than what was on the accounting records. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated date: 12/31/21. Name of contact: Colleen McKay, Superintendent. Management Response: The District will make the correction on their 12/31/21 quarterly report.
During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the school district claimed $3,904 of expenditures under 1000-400 function code but per the approved budget detail the expenditures were only allowable under 2540-400 function code. No Questioned costs. Context:The District claimed expenditures that were not allowable in the line item where they were submitted for the claim. These were allowable under a different line on their grant budget. Effect: The District was not compliant with reporting requirements. The District needs to review the budget detail when reporting expenditures and posting to their underlying accounting records. ISBE could disallow the expenditures if an amended budget is not filed to update the budget detail. Cause: Policies and procedures are in place that provide reasonable assurance that the expenditures claimed to ISBE have underlying accounting records, but the expneditures were not accurately classified in the general ledger. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Managements Review: The District will amend their budget with the Illinois State Board of Education since the grant doesn?t end until 8/31/2022.
Show full finding ▾Hide full finding ▴The compliance requirements for "L.Reporting", requires the District to maintain accurate accounting records for grant expenditures. Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the school district claimed $3,904 of expenditures under 1000-400 function code but per the approved budget detail the expenditures were only allowable under 2540-400 function code. No Questioned costs. Context:The District claimed expenditures that were not allowable in the line item where they were submitted for the claim. These were allowable under a different line on their grant budget. Effect: The District was not compliant with reporting requirements. The District needs to review the budget detail when reporting expenditures and posting to their underlying accounting records. ISBE could disallow the expenditures if an amended budget is not filed to update the budget detail. Cause: Policies and procedures are in place that provide reasonable assurance that the expenditures claimed to ISBE have underlying accounting records, but the expneditures were not accurately classified in the general ledger. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Managements Review: The District will amend their budget with the Illinois State Board of Education since the grant doesn?t end until 8/31/2022.
Condition: During compliance testing of the District's accounting records to the expenditure report filed with ISBE, we noted the school district claimed $3,904 of expenditures under 1000-400 function code but per the approved budget detail the expenditures were only allowable under 2540-400 function code. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated date: 12/31/21. Name of contact: Colleen McKay, Superintendent. Management Response: The District will amend their budget with ISBE since grant doesn?t end under 8/31/22.
FAC accepted this audit on December 7, 2020 — management decision was due June 7, 2021.
FAC accepted this audit on October 23, 2019 — management decision was due April 23, 2020.
FAC accepted this audit on December 17, 2018 — management decision was due June 17, 2019.
FAC accepted this audit on December 6, 2017 — management decision was due June 6, 2018.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on December 20, 2016 — management decision was due June 20, 2017.
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