EIN: 366004368
UEI: N9WQQJJQWNP4
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 10, 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 September 10, 2026 (14 days from today).
What is a management decision? →One (1) of the monthly claims for reimbursement reported meal counts in excess of those supported by records of the District. The November 2024 claim amounts were consistent with participation levels and reimbursement amounts in other months tested. No anomalies or fluctuations were identified through analytical procedures; however, required supporting documentation was not maintained. '10. Cause: The District's internal controls over compliance were not functioning effectively to ensure claims for reimbursement were accurately prepared. '11. Effect: Claims could not be verified as allowable and properly supported. '12. Questioned Costs: The following questioned costs were computed based on the excess meals claimed for reimbursement times the applicable reimbursement rate: $719 (Project No. 25-4220-00). '13. Context: From the population of eleven (11) monthly claims for reimbursement, a sample of two (2) claims were selected for testing. We noted one (1) month in which the claims for reimbursement reported meal counts in excess of those supported by records of the District as follows: November 2024: Actual breakfast meals served: 8,408; Breakfast meals claimed for reimbursement: 8,661. The difference was due to one (1) day where the supporting documentation was not maintained. A statistically valid sample was not utilized. '14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over compliance. '15. Management's response: The District agrees with the auditor's finding and recommendation.
Show full finding ▾Hide full finding ▴8. Criteria or specific requirement: Per Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 CFR Part 200) Subpart D, Post Federal Award Requirements Section 200.303, Internal controls, the recipient must establish, document and maintain effective internal control over the Federal award that provides reasonable assurance that the recipient is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Per 7 CFR Section 210.8(a), the school food authority shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly claim for reimbursement. '9. Condition: One (1) of the monthly claims for reimbursement reported meal counts in excess of those supported by records of the District. The November 2024 claim amounts were consistent with participation levels and reimbursement amounts in other months tested. No anomalies or fluctuations were identified through analytical procedures; however, required supporting documentation was not maintained. '10. Cause: The District's internal controls over compliance were not functioning effectively to ensure claims for reimbursement were accurately prepared. '11. Effect: Claims could not be verified as allowable and properly supported. '12. Questioned Costs: The following questioned costs were computed based on the excess meals claimed for reimbursement times the applicable reimbursement rate: $719 (Project No. 25-4220-00). '13. Context: From the population of eleven (11) monthly claims for reimbursement, a sample of two (2) claims were selected for testing. We noted one (1) month in which the claims for reimbursement reported meal counts in excess of those supported by records of the District as follows: November 2024: Actual breakfast meals served: 8,408; Breakfast meals claimed for reimbursement: 8,661. The difference was due to one (1) day where the supporting documentation was not maintained. A statistically valid sample was not utilized. '14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over compliance. '15. Management's response: The District agrees with the auditor's finding and recommendation.
Condition: One (1) of the monthly claims for reimbursement reported meal counts in excess of those supported by records of the District. The November 2024 claim amounts were consistent with participation levels and reimbursement amounts in other months tested. No anomalies or fluctuations were identified through analytical procedures; however, required supporting documentation was not maintained. Corrective Action Plan: Management will review its policies and procedures and implement changes to strengthen internal control over compliance. Responsible Person: Dr. Cynthia Levy, Superintendent. Anticipated Completion Date: June 30, 2026
FAC accepted this audit on June 17, 2025 — management decision was due December 17, 2025.
The District did not comply with the requirements of filing quarterly and period reports by the due dates set by ISBE. A total of 11 reports were filed late. '10. Questioned Costs: N/A. '11. Context: The District did not timely file expenditure reports for multiple grants. Four reports for the quarter ending 9/30/23, due 10/20/23, were submitted on 1/2/24 for grant 84.425D (2023-4998-D3), were submitted on 1/18/24 for grant 84.425D (2023-4998-E2), and were submitted on 2/26/24 for grants 84.027X (2023-4998-ID) and 84.173 (2023-4998-PS). One report for the period ending 11/30/23, due 12/20/23, was submitted on 1/2/24 for grant 84.425W (2024-4998-HL). Three reports for the quarter ending 12/31/23, due 1/20/24, were submitted on 2/6/24 for grant 84.010 (2024-4300-00), were submitted on 2/26/24 for grants 84.425D (2023-4998-D3) and 84.425W (2024-4998-HL). Three reports for the period ending 1/31/24, due 2/20/24, were submitted on 2/26/24 for grants 84.425U (2023-4998-E3) and 84.010 (2024-4300-00 and 2024-4331-00). '12. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. 13. 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 District did not follow this process. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. 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. See Corrective Action Plan provided by the District.
Show full finding ▾Hide full finding ▴8. 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. '9. Condition: The District did not comply with the requirements of filing quarterly and period reports by the due dates set by ISBE. A total of 11 reports were filed late. '10. Questioned Costs: N/A. '11. Context: The District did not timely file expenditure reports for multiple grants. Four reports for the quarter ending 9/30/23, due 10/20/23, were submitted on 1/2/24 for grant 84.425D (2023-4998-D3), were submitted on 1/18/24 for grant 84.425D (2023-4998-E2), and were submitted on 2/26/24 for grants 84.027X (2023-4998-ID) and 84.173 (2023-4998-PS). One report for the period ending 11/30/23, due 12/20/23, was submitted on 1/2/24 for grant 84.425W (2024-4998-HL). Three reports for the quarter ending 12/31/23, due 1/20/24, were submitted on 2/6/24 for grant 84.010 (2024-4300-00), were submitted on 2/26/24 for grants 84.425D (2023-4998-D3) and 84.425W (2024-4998-HL). Three reports for the period ending 1/31/24, due 2/20/24, were submitted on 2/26/24 for grants 84.425U (2023-4998-E3) and 84.010 (2024-4300-00 and 2024-4331-00). '12. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. 13. 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 District did not follow this process. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. 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. See Corrective Action Plan provided by the District.
Condition: The District did not comply with the requirements of filing quarterly and period reports by the due dates set by ISBE. Plan: Management will review its policies and procedures regarding timely grant expenditure report submissions with staff. Furthermore, staff will be properly trained for adhering to grant compliance reporting deadlines. Anticipated Date of Completion: 6/30/2025. Name of Contact Person: Justin Whitten, Business Manager. Management Response: Management will work together with staff to verify that grant compliance reporting deadlines are met moving forward.
During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District overclaimed $727 of expenditures at 6/30/24. Upon review of the general ledger and quarterly expenditure report, it was determined that the District erroneously overstated their claim amount on two function object codes by a cumulative amount of $727. Under 2560-100, total expenditures were $256,193 but District claimed $256,699, resulting in an overclaim of $506. Under 2560-200, total expenditures were $81,610 but District claimed $81,831, resulting in an overclaim of $221. '10. Questioned Costs: $727. '11. Context: The District claimed expenditures that did not agree with their underlying accounting records. '12. Effect: The District was not compliant with reporting requirements. Inaccurate reporting resulted in the District being reimbursed for an additional $727 as of 6/30/24. 13. Cause: The District inadvertently included expenditures in the claim which were not intended to be claimed. 14. Recommendation: We recommend the District periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. 15. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
Show full finding ▾Hide full finding ▴8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L. Reporting", requires the District to maintain accurate accounting records for grant expenditures. In addition, per subpart D (Post Federal Award Requirements), § 200.302, the underlying accounts records must be adequately documented and consistent with the terms and conditions of the grant. '9. 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 District overclaimed $727 of expenditures at 6/30/24. Upon review of the general ledger and quarterly expenditure report, it was determined that the District erroneously overstated their claim amount on two function object codes by a cumulative amount of $727. Under 2560-100, total expenditures were $256,193 but District claimed $256,699, resulting in an overclaim of $506. Under 2560-200, total expenditures were $81,610 but District claimed $81,831, resulting in an overclaim of $221. '10. Questioned Costs: $727. '11. Context: The District claimed expenditures that did not agree with their underlying accounting records. '12. Effect: The District was not compliant with reporting requirements. Inaccurate reporting resulted in the District being reimbursed for an additional $727 as of 6/30/24. 13. Cause: The District inadvertently included expenditures in the claim which were not intended to be claimed. 14. Recommendation: We recommend the District periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. 15. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
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 District overclaimed $727 of expenditures at 6/30/24. Upon review of the general ledger and quarterly expenditure report, it was determined that the District erroneously overstated their claim amount on two function object codes by a cumulative amount of $727. Under 2560-100, total expenditures were $256,193 but District claimed $256,699, resulting in an overclaim of $506. Under 2560-200, total expenditures were $81,610 but District claimed $81,831, resulting in an overclaim of $221. Plan: Management will periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. Anticipated Date of Completion: 6/30/2025. Name of Contact Person: Justin Whitten, Business Manager. Management Response: Management will work together with staff to ensure that grant budgets and claimed expenditures are periodically reviewed and amended as necessary.
8. Criteria or specific requirement (including statutory, regulatory, or other citation):The compliance requirements for "L. Reporting", requires the District to maintain accurate accounting records for grant expenditures. In addition, per subpart D (Post Federal Award Requirements), § 200.302, the underlying accounts records must be adequately documented and consistent with the terms and conditions of the grant. '9. During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District overclaimed $18,940 of expenditures at 6/30/24. Upon review of the general ledger and quarterly expenditure report, it was determined that the District erroneously overstated their claim amount on two function object codes by a cumulative amount of $18,940. Under 2300-200 (23-4300-00), total expenditures were $3,147 but District claimed $12,999, resulting in an overclaim of $9,852. Under 1000-200 (24-4300-00), total expenditures were $31,255 but District claimed $40,343, resulting in an overclaim of $9,088. '10. Questioned Costs: $18,940. '11. Context: The District claimed expenditures that did not agree with their underlying accounting records. '12. Effect: The District was not compliant with reporting requirements. Inaccurate reporting resulted in the District being reimbursed for an additional $18,940 as of 6/30/24. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are supported by the underlying accounting records and are fairly presented in accordance with program requirements. These policies and procedures were not followed when the expenditure report was prepared and filed. 14. Recommendation: We recommend the District periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. 15. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
Show full finding ▾Hide full finding ▴8. Criteria or specific requirement (including statutory, regulatory, or other citation):The compliance requirements for "L. Reporting", requires the District to maintain accurate accounting records for grant expenditures. In addition, per subpart D (Post Federal Award Requirements), § 200.302, the underlying accounts records must be adequately documented and consistent with the terms and conditions of the grant. '9. During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District overclaimed $18,940 of expenditures at 6/30/24. Upon review of the general ledger and quarterly expenditure report, it was determined that the District erroneously overstated their claim amount on two function object codes by a cumulative amount of $18,940. Under 2300-200 (23-4300-00), total expenditures were $3,147 but District claimed $12,999, resulting in an overclaim of $9,852. Under 1000-200 (24-4300-00), total expenditures were $31,255 but District claimed $40,343, resulting in an overclaim of $9,088. '10. Questioned Costs: $18,940. '11. Context: The District claimed expenditures that did not agree with their underlying accounting records. '12. Effect: The District was not compliant with reporting requirements. Inaccurate reporting resulted in the District being reimbursed for an additional $18,940 as of 6/30/24. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are supported by the underlying accounting records and are fairly presented in accordance with program requirements. These policies and procedures were not followed when the expenditure report was prepared and filed. 14. Recommendation: We recommend the District periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. 15. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
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 District overclaimed $18,940 of expenditures at 6/30/24. Upon review of the general ledger and quarterly expenditure report, it was determined that the District erroneously overstated their claim amount on two function object codes by a cumulative amount of $18,940. Under 2300-200 (23-4300-00), total expenditures were $3,147 but District claimed $12,999, resulting in an overclaim of $9,852. Under 1000-200 (24-4300-00), total expenditures were $31,255 but District claimed $40,343, resulting in an overclaim of $9,088. Plan: Management will periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. Anticipated Date of Completion: 6/30/2025. Name of Contact Person: Justin Whitten, Business Manager. Management Response: Management will work together with staff to ensure that grant budgets and claimed expenditures are periodically reviewed and amended as necessary.
The District did not claim expenditures in conformity with the approved detail budget. '10. Questioned Costs: $23. '11. Context: The District claimed an expenditure in error of which was not an allowable expenditure per the approved budget. The amount in question was $23 for Amazon "happy retirement" stickers and was not included in the approved budget. '12. Effect: The expenditures claimed by the District were not included in the itemized budget and were not the intent of the budget line. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are supported by the underlying accounting records and are fairly presented in accordance with program requirements. These policies and procedures were not followed when the expenditure report was prepared and filed. 14. Recommendation: We recommend the District periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. 15. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
Show full finding ▾Hide full finding ▴8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "A. Activities Allowed and Unallowed", requires the District to conform to the itemized budgets which were filed with and approved by ISBE. '9. Condition: The District did not claim expenditures in conformity with the approved detail budget. '10. Questioned Costs: $23. '11. Context: The District claimed an expenditure in error of which was not an allowable expenditure per the approved budget. The amount in question was $23 for Amazon "happy retirement" stickers and was not included in the approved budget. '12. Effect: The expenditures claimed by the District were not included in the itemized budget and were not the intent of the budget line. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are supported by the underlying accounting records and are fairly presented in accordance with program requirements. These policies and procedures were not followed when the expenditure report was prepared and filed. 14. Recommendation: We recommend the District periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. 15. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: Management will periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. Anticipated Date of Completion: 6/30/2025. Name of Contact Person: Justin Whitten, Business Manager. Management Response: Management will work together with staff to ensure that grant budgets and claimed expenditures are periodically reviewed and amended as necessary.
The District did not claim expenditures in conformity with the approved detail budget. '10. Questioned Costs: N/A. '11. Context: The District claimed an expenditure in error under function code 1200 when it should have been claimed under function 2210. The amount in question was $1,725 paid to BSN Sports for professional development. '12. Effect: The goods purchased by the District were not included in the budget line they were claimed under but were allowable under another approved budget line. The District erroneously claimed the invoice under the incorrect budget line. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are supported by the underlying accounting records and are fairly presented in accordance with program requirements. These policies and procedures were not followed when the expenditure report was prepared and filed. 14. Recommendation: We recommend the District periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. 15. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
Show full finding ▾Hide full finding ▴8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "A. Activities Allowed and Unallowed", requires the District to conform to the itemized budgets which were filed with and approved by ISBE. '9. Condition: The District did not claim expenditures in conformity with the approved detail budget. '10. Questioned Costs: N/A. '11. Context: The District claimed an expenditure in error under function code 1200 when it should have been claimed under function 2210. The amount in question was $1,725 paid to BSN Sports for professional development. '12. Effect: The goods purchased by the District were not included in the budget line they were claimed under but were allowable under another approved budget line. The District erroneously claimed the invoice under the incorrect budget line. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are supported by the underlying accounting records and are fairly presented in accordance with program requirements. These policies and procedures were not followed when the expenditure report was prepared and filed. 14. Recommendation: We recommend the District periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. 15. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: Management will periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. Anticipated Date of Completion: 6/30/2025. Name of Contact Person: Justin Whitten, Business Manager. Management Response: Management will work together with staff to ensure that grant budgets and claimed expenditures are periodically reviewed and amended as necessary.
The District did not claim expenditures in conformity with the approved detail budget. '10. Questioned Costs: $6,468. '11. Context: The District claimed expenditures in error which were not allowable expenditures per the approved budget. The amounts in question were $6,048 for salary and $420 for payroll benefits for employees performing tasks not included in the approved budget. '12. Effect: The expenditures claimed specific to the employee's job duties paid by the District were not included in the itemized budget and were not the intent of the budget line. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are supported by the underlying accounting records and are fairly presented in accordance with program requirements. These policies and procedures were not followed when the expenditure report was prepared and filed. 14. Recommendation: We recommend the District periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. 15. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
Show full finding ▾Hide full finding ▴8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "A. Activities Allowed and Unallowed", requires the District to conform to the itemized budgets which were filed with and approved by ISBE. '9. Condition: The District did not claim expenditures in conformity with the approved detail budget. '10. Questioned Costs: $6,468. '11. Context: The District claimed expenditures in error which were not allowable expenditures per the approved budget. The amounts in question were $6,048 for salary and $420 for payroll benefits for employees performing tasks not included in the approved budget. '12. Effect: The expenditures claimed specific to the employee's job duties paid by the District were not included in the itemized budget and were not the intent of the budget line. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are supported by the underlying accounting records and are fairly presented in accordance with program requirements. These policies and procedures were not followed when the expenditure report was prepared and filed. 14. Recommendation: We recommend the District periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. 15. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: Management will periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. Anticipated Date of Completion: 6/30/2025. Name of Contact Person: Justin Whitten, Business Manager. Management Response: Management will work together with staff to ensure that grant budgets and claimed expenditures are periodically reviewed and amended as necessary.
The District did not claim expenditures in conformity with the approved detail budget. '10. Questioned Costs: $1,590. '11. Context: The District claimed expenditures in error which were not allowable expenditures per the approved budget. The amounts in question were $1,419 for salary and $171 for payroll benefits for employes performing tasks not included in the approved budget. '12. Effect: The expenditures claimed specific to the employee's job duties paid by the District were not included in the itemized budget and were not the intent of the budget line. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are supported by the underlying accounting records and are fairly presented in accordance with program requirements. These policies and procedures were not followed when the expenditure report was prepared and filed. 14. Recommendation: We recommend the District periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. 15. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
Show full finding ▾Hide full finding ▴8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "A. Activities Allowed and Unallowed", requires the District to conform to the itemized budgets which were filed with and approved by ISBE. '9. Condition: The District did not claim expenditures in conformity with the approved detail budget. '10. Questioned Costs: $1,590. '11. Context: The District claimed expenditures in error which were not allowable expenditures per the approved budget. The amounts in question were $1,419 for salary and $171 for payroll benefits for employes performing tasks not included in the approved budget. '12. Effect: The expenditures claimed specific to the employee's job duties paid by the District were not included in the itemized budget and were not the intent of the budget line. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are supported by the underlying accounting records and are fairly presented in accordance with program requirements. These policies and procedures were not followed when the expenditure report was prepared and filed. 14. Recommendation: We recommend the District periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. 15. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: Management will periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. Anticipated Date of Completion: 6/30/2025. Name of Contact Person: Justin Whitten, Business Manager. Management Response: Management will work together with staff to ensure that grant budgets and claimed expenditures are periodically reviewed and amended as necessary.
The District did not claim expenditures in conformity with the approved detail budget. '10. Questioned Costs: N/A. '11. Context: The District claimed expenditures in error under function code 2220 when they should have been claimed under other functions. The amount in question was $31,778 for payroll benefits for three employees. $9,578 should have been claimed under 2210 and $22,200 should have been claimed under 1000. '12. Effect: The expenditures claimed specific to the employee's job duties paid by the District were not included in the budget line they were claimed under but were allowable under another approved budget line. The District erroneously claimed the invoice under the incorrect budget lines. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are supported by the underlying accounting records and are fairly presented in accordance with program requirements. These policies and procedures were not followed when the expenditure report was prepared and filed. 14. Recommendation: We recommend the District periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. 15. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
Show full finding ▾Hide full finding ▴8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "A. Activities Allowed and Unallowed", requires the District to conform to the itemized budgets which were filed with and approved by ISBE. '9. Condition: The District did not claim expenditures in conformity with the approved detail budget. '10. Questioned Costs: N/A. '11. Context: The District claimed expenditures in error under function code 2220 when they should have been claimed under other functions. The amount in question was $31,778 for payroll benefits for three employees. $9,578 should have been claimed under 2210 and $22,200 should have been claimed under 1000. '12. Effect: The expenditures claimed specific to the employee's job duties paid by the District were not included in the budget line they were claimed under but were allowable under another approved budget line. The District erroneously claimed the invoice under the incorrect budget lines. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are supported by the underlying accounting records and are fairly presented in accordance with program requirements. These policies and procedures were not followed when the expenditure report was prepared and filed. 14. Recommendation: We recommend the District periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. 15. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: Management will periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. Anticipated Date of Completion: 6/30/2025. Name of Contact Person: Justin Whitten, Business Manager. Management Response: Management will work together with staff to ensure that grant budgets and claimed expenditures are periodically reviewed and amended as necessary.
FAC accepted this audit on June 10, 2024 — management decision was due December 10, 2024.
The District did not comply with the requirements of filing quarterly and period reports by the due dates set by ISBE. A total of 8 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the period ending 8/31/22, due 9/20/22, was submitted on 10/14/22 for grant 84.010. Three reports for the period ending 8/31/22, due 9/20/22, were submitted on 1/18/23 for grants 84.173 and 84.027. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 11/18/22 for grant 84.425D. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 7/20/23 for grant 84.425D. One report for the quarter ending 3/31/23, due 4/20/23, was submitted on 8/10/23 for grant 84.425D. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 11/20/23 for grant 84.425D. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the 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 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. See Corrective Action Plan provided by the District.
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 District did not comply with the requirements of filing quarterly and period reports by the due dates set by ISBE. A total of 8 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the period ending 8/31/22, due 9/20/22, was submitted on 10/14/22 for grant 84.010. Three reports for the period ending 8/31/22, due 9/20/22, were submitted on 1/18/23 for grants 84.173 and 84.027. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 11/18/22 for grant 84.425D. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 7/20/23 for grant 84.425D. One report for the quarter ending 3/31/23, due 4/20/23, was submitted on 8/10/23 for grant 84.425D. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 11/20/23 for grant 84.425D. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the 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 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. See Corrective Action Plan provided by the District.
Condition: The District did not comply with the requirements of filing quarterly and period reports by the due dates set by ISBE. Plan: Management will review its policies and procedures regarding timely grant expenditure report submissions with staff. Furthermore, staff will be properly trained for adhering to grant compliance reporting deadlines. Anticipated Date of Completion: 6/30/2024. Name of Contact Person: Justin Whitten, Business Manager. Management Response: Management will work together with staff to verify that grant compliance reporting deadlines are met moving forward.
2022-005
The District did not comply with the requirements of filing quarterly and period reports by the due dates set by ISBE. A total of 33 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the period ending 8/31/22, due 9/20/22, was submitted on 1/25/23 for grant 84.010. Two reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 12/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 2/15/23 for grant 84.424. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 4/13/23 for grant 84.010. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 6/8/23 for grant 84.425W. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 7/20/23 for grant 84.425C. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 1/24/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/15/23 for grant 84.367. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/23/23 for grant 84.425D. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 3/27/23 for grant 84.424. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 4/18/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 7/20/23 for grant 84.425W. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 8/1/23 for grant 84.425C. Two reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 5/15/23 for grants 84.425D and 84.010. Five reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 7/20/23 for grants 84.027X, 84.173, 84.010, and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 8/10/23 for grant 84.425D. Five reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 9/8/23 for grants 84.027, 84.173, 84.425D and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 9/25/23 for grant 84.425U. Three reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 11/20/23 for grants 84.027X, 84.173 and 84.010. Two reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 12/13/23 for grants 84.010 and 84.424. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the 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 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. See Corrective Action Plan provided by the District.
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 District did not comply with the requirements of filing quarterly and period reports by the due dates set by ISBE. A total of 33 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the period ending 8/31/22, due 9/20/22, was submitted on 1/25/23 for grant 84.010. Two reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 12/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 2/15/23 for grant 84.424. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 4/13/23 for grant 84.010. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 6/8/23 for grant 84.425W. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 7/20/23 for grant 84.425C. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 1/24/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/15/23 for grant 84.367. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/23/23 for grant 84.425D. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 3/27/23 for grant 84.424. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 4/18/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 7/20/23 for grant 84.425W. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 8/1/23 for grant 84.425C. Two reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 5/15/23 for grants 84.425D and 84.010. Five reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 7/20/23 for grants 84.027X, 84.173, 84.010, and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 8/10/23 for grant 84.425D. Five reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 9/8/23 for grants 84.027, 84.173, 84.425D and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 9/25/23 for grant 84.425U. Three reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 11/20/23 for grants 84.027X, 84.173 and 84.010. Two reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 12/13/23 for grants 84.010 and 84.424. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the 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 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. See Corrective Action Plan provided by the District.
Condition: The 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 regarding timely grant expenditure report submissions with staff. Furthermore, staff will be properly trained for adhering to grant compliance reporting deadlines. Anticipated Date of Completion: 6/30/2024. Name of Contact Person: Justin Whitten, Business Manager. Management Response: Management will work together with staff to verify that grant compliance reporting deadlines are met moving forward.
During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District overclaimed $302 of expenditures at 6/30/23. Upon review of the general ledger and quarterly expenditure report, it was determined that the District erroneously overstated their claim amount on one function object code by a cumulative amount of $302. Under 2550-500, total expenditures were $89,698 but District claimed $90,000, resulting in an overclaim of $302. Questioned Costs: $302. Context: The District claimed expenditures that did not agree with their underlying accounting records. Effect: The District was not compliant with reporting requirements. Inaccurate reporting resulted in the District being reimbursed for an additional $302 as of 6/30/23. As a result of the overclaim, federal expenditures were reduced on the SEFA from $2,077,163 to $2,076,861. Cause: The District claimed expenditures based on the amount of the purchase order, which differed slightly from the actual payment amount. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Furthermore, we recommend the District to adequately document claimed expenditures that are consistent with the terms and conditions of each grant agreement. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
Show full finding ▾Hide full finding ▴Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting", requires the District to maintain accurate accounting records for grant expenditures. In addition, per subpart D (Post Federal Award Requirements), § 200.302, the underlying accounting records must be adequately documented and consistent with the terms and conditions of the grant. 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 District overclaimed $302 of expenditures at 6/30/23. Upon review of the general ledger and quarterly expenditure report, it was determined that the District erroneously overstated their claim amount on one function object code by a cumulative amount of $302. Under 2550-500, total expenditures were $89,698 but District claimed $90,000, resulting in an overclaim of $302. Questioned Costs: $302. Context: The District claimed expenditures that did not agree with their underlying accounting records. Effect: The District was not compliant with reporting requirements. Inaccurate reporting resulted in the District being reimbursed for an additional $302 as of 6/30/23. As a result of the overclaim, federal expenditures were reduced on the SEFA from $2,077,163 to $2,076,861. Cause: The District claimed expenditures based on the amount of the purchase order, which differed slightly from the actual payment amount. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Furthermore, we recommend the District to adequately document claimed expenditures that are consistent with the terms and conditions of each grant agreement. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
Condition: The District overstated their claim by $302. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2024. Name of Contact Person: Justin Whitten, Business Manager. Management Response: Management will work together with staff to ensure that grant budgets are periodically reviewed and amended as necessary.
The District did not claim expenditures in conformity with the approved detail budget. Questioned Costs: $600. Context: The District claimed an expenditure in error of which was not an allowable expenditure per approved budget. The amount in question was $600 for “computer cleaning”. Effect: The service purchased by the District was not included in the itemized budget and was not the intent of the budget line. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are supported by the underlying accounting records and are fairly presented in accordance with program requirements. These policies and procedures were not followed when the expenditure report was prepared and filed. Recommendation: We recommend the District periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
Show full finding ▾Hide full finding ▴Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "A. Activities Allowed and Unallowed", requires the District to conform to the itemized budgets which were filed with and approved by ISBE. Condition: The District did not claim expenditures in conformity with the approved detail budget. Questioned Costs: $600. Context: The District claimed an expenditure in error of which was not an allowable expenditure per approved budget. The amount in question was $600 for “computer cleaning”. Effect: The service purchased by the District was not included in the itemized budget and was not the intent of the budget line. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are supported by the underlying accounting records and are fairly presented in accordance with program requirements. These policies and procedures were not followed when the expenditure report was prepared and filed. Recommendation: We recommend the District periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
Condition: The District purchased items which were not specified in the itemized budget. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2024. Name of Contact Person: Justin Whitten, Business Manager. Management Response: Management will work together with staff to ensure that grant budgets are periodically reviewed and amended as necessary.
FAC accepted this audit on July 16, 2023 — management decision was due January 16, 2024.
The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. A total of 27 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file quarterly expenditure reports for multiple grants. Three reports for the period ending 8/31/21, due 9/20/21, were submitted on 12/13/21 for grants 84.027 and 84.173. One report for the period ending 8/31/21, due 9/20/21, was submitted on 12/20/21 for grant 84.424. Two reports for the period ending 8/31/21, due 9/20/21, were submitted on 1/3/22 for grants 84.010 and 84.367. One report for the period ending 8/31/21, due 9/20/21, was submitted on 1/7/22 for grant 84.010. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 12/13/21 for grant 84.424. Two reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 1/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 4/6/22 for grant 84.425D. One report for the period ending 11/30/21, due 12/20/21, was submitted on 4/14/22 for grant 84.010. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 2/4/22 for grants 84.010 and 84.367. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 4/29/22 for grants 84.010 and 84.425. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 5/19/22 for grant 84.027. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 6/23/22 for grants 84.010 and 84.425. One report for the quarter ending 3/31/22, due 4/20/22, was submitted on 6/29/22 for grant 84.173. One report for the period ending 5/31/22, due 6/20/22, was submitted on 6/23/22 for grant 84.010. Two reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 7/28/22 for grants 84.010 and 84.425. Three reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 9/29/22 for grants 84.027 and 84.173. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the 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 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. See Corrective Action Plan provided by the District.
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 District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. A total of 27 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file quarterly expenditure reports for multiple grants. Three reports for the period ending 8/31/21, due 9/20/21, were submitted on 12/13/21 for grants 84.027 and 84.173. One report for the period ending 8/31/21, due 9/20/21, was submitted on 12/20/21 for grant 84.424. Two reports for the period ending 8/31/21, due 9/20/21, were submitted on 1/3/22 for grants 84.010 and 84.367. One report for the period ending 8/31/21, due 9/20/21, was submitted on 1/7/22 for grant 84.010. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 12/13/21 for grant 84.424. Two reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 1/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 4/6/22 for grant 84.425D. One report for the period ending 11/30/21, due 12/20/21, was submitted on 4/14/22 for grant 84.010. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 2/4/22 for grants 84.010 and 84.367. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 4/29/22 for grants 84.010 and 84.425. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 5/19/22 for grant 84.027. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 6/23/22 for grants 84.010 and 84.425. One report for the quarter ending 3/31/22, due 4/20/22, was submitted on 6/29/22 for grant 84.173. One report for the period ending 5/31/22, due 6/20/22, was submitted on 6/23/22 for grant 84.010. Two reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 7/28/22 for grants 84.010 and 84.425. Three reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 9/29/22 for grants 84.027 and 84.173. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the 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 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. See Corrective Action Plan provided by the District.
Condition: The 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: 6/30/2023. Name of Contact Person: Dr. Kenneth Spells, Superintendent. Management Response: Management will work together with staff to verify that reporting deadlines are met moving forward.
The District purchased a larger quantity of items than was specified in the itemized budget. Questioned Costs: $0. Context: The District purchased and claimed $41,744 for 200 Chromebooks, which was within the budgeted amount. The itemized budget approved by ISBE specified that 99 Chromebooks would be purchased at a total of $49,050. The budget was not amended for the change in quantity. Effect: The quantity the District purchased was greater than the quantity specified in the itemized budget. Cause: The budget was not amended to change the listed quantity. Recommendation: We recommend the District periodically review the itemized budget and file amendments as necessary for any changes. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
Show full finding ▾Hide full finding ▴Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "A. Activities Allowed and Unallowed", requires the District to conform to the itemized budgets which were filed with and approved by ISBE. Condition: The District purchased a larger quantity of items than was specified in the itemized budget. Questioned Costs: $0. Context: The District purchased and claimed $41,744 for 200 Chromebooks, which was within the budgeted amount. The itemized budget approved by ISBE specified that 99 Chromebooks would be purchased at a total of $49,050. The budget was not amended for the change in quantity. Effect: The quantity the District purchased was greater than the quantity specified in the itemized budget. Cause: The budget was not amended to change the listed quantity. Recommendation: We recommend the District periodically review the itemized budget and file amendments as necessary for any changes. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
Condition: The District purchased a larger quantity of items than was specified in the itemized budget. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2023. Name of Contact Person: Dr. Kenneth Spells, Superintendent. Management Response: Management will work together with staff to ensure that grant budgets are periodically reviewed and amended as necessary.
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