EIN: 366004374
UEI: CDDCZVATW2W1
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 24, 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 August 24, 2026 (4 days from today).
What is a management decision? →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: Two (2) monthly claims for reimbursement reported meal counts less than those supported by records of the District. One (1) monthly claim for reimbursement reported meal counts in excess of those supported by records of the District. 10. Cause: The District's internal controls over compliance were not functioning effectively to ensure claims for reimbursement were accurately prepared. 11. Effect: The District was not in compliance with the reporting compliance requirement. 12. Questioned Costs: The following questioned costs were computed based on the excess meals claimed for reimbursement times the applicable reimbursement rate: $170 (Project No. 25-4220-00) $499 (Project No. 25-4210-00) 13. Context: From the population of eleven (11) monthly claims for reimbursement, a sample of four (4) claims were selected for testing. We noted two (2) months in which the claims for reimbursement reported meal counts less than those supported by records of the District. 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: February 2025: Actual meals served: 17,752; Meals claimed for reimbursement: 17,922. 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: Two (2) monthly claims for reimbursement reported meal counts less than those supported by records of the District. One (1) monthly claim for reimbursement reported meal counts in excess of those supported by records of the District. Corrective Action Plan: Management will review its policies and procedures and implement changes to strengthen internal control over compliance. Responsible Person: Dr. Dwayne E. Evans, Superintendent Anticipated Completion Date: June 30, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 18, 2025. 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 18, 2025, which was (336 days ago).
What is a management decision? →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 School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. A total of 5 reports were filed late. 10. Questioned Costs: N/A. 11. Context: The School District did not timely file expenditure reports for multiple grants. The report for the quarter ending 9/30/23, due 10/20/23, was submitted on 12/15/23 for grant 84.425D. The report for the period ending 11/30/23, due 12/20/23, was submitted on 1/27/24 for grant 84.010. The report for the quarter ending 12/31/23, due 1/20/24, was submitted on 4/19/24 for grant 84.010. The report for the period ending 2/29/24, due 3/20/24, was submitted on 4/15/24 for grant 84.425U. The report for the quarter ending 3/31/24, due 4/20/24, was submitted on 5/6/24 for grant 84.010. 12. 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. 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 School 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 in a timely manner by the due dates.
Condition: The School District did not comply with the requirements of filing period and quarterly reports by the due date 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: 6/30/2025. Name of Contact Person: Dr. Dwayne E. Evans, Superintendent of Schools. Management Response: Management will work together with staff to verify that reporting deadlines are met moving forward.
8. 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. 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 claimed $80,199 of expenditures at 6/30/24. Upon review of the general ledger and quarterly expenditure report, it was determined that the District paid the expenditures in FY25 and thus should have been reported on the subsequent period's expenditure report. 10. Questioned Costs: N/A. 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 earlier than required for $80,199. As a result of the early claim, federal expenditures were reduced on the SEFA from $80,199 to $0. 13. Cause: Upon review of the general ledger and quarterly expenditure report, it was determined that the District erroneously claimed expenditures based on purchase orders and invoices, rather than actual payments made. The claim should have been made subsequent to 6/30/24 in the amount of $80,199. 14. 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. 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 claimed $80,199 of expenditures at 6/30/24. Upon review of the general ledger and quarterly expenditure report, it was determined that the District paid the expenditures in FY25 and thus should have been reported on a subsequent period's expenditure report. Plan: Management will review its policies and procedures to ensure that potential expenditures are deemed to be allowable in the proper reporting period before spending federal funds. In addition, the District will consider implementing a monitoring process to ensure that control procedures are being followed. Anticipated Date of Completion: 6/30/2025. Name of Contact Person: Dr. Dwayne E. Evans, Superintendent of Schools. Management Response: Management is currently strengthening internal control procedures over grant reporting and monitoring.
8. 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. 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 $5,331 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 one function object code by a cumulative amount of $5,331. Under 2530-500, total expenditures were $1,084,669 but District claimed $1,090,000, resulting in an overclaim of $5,331. 10. Questioned Costs: $5,331. 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 $5,331 as of 6/30/24. As a result of the overclaim, federal expenditures were reduced on the SEFA from $1,517,222 to $1,511,891. 13. Cause: The District claimed expenditures and subsequently voided the check; however the reissued check was for a lesser dollar amount and the total amount of the claim was not properly adjusted. Additionally, the voided check and reissued check were claimed under different function codes. 14. 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. 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 $5,331 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 one function object code by a cumulative amount of $5,331. Under 2530-500, total expenditures were $1,084,669 but District claimed $1,090,000, resulting in an overclaim of $5,331. Plan: Management will review its policies and procedures to ensure that potential expenditures are deemed to be allowable before spending federal funds. In addition, the District will consider implementing a monitoring process to ensure that control procedures are being followed. Anticipated Date of Completion: 6/30/2025. Name of Contact Person: Dr. Dwayne E. Evans, Superintendent of Schools. Management Response: Management is currently strengthening internal control procedures over grant reporting and monitoring.
8. 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: $6,471. 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 $6,471 for payroll benefits for one teacher 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 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 review its policies and procedures to ensure that potential expenditures are approved and are deemed to be allowable before spending federal funds. In addition, the District will consider implementing a monitoring process to ensure that control procedures are being followed. Anticipated Date of Completion: 6/30/2025. Name of Contact Person: Dr. Dwayne E. Evans, Superintendent of Schools. Management Response: Management is currently strengthening internal control procedures over grant reporting and monitoring.
8. 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: $412. 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 $412 for employee salaries related to professional development. 12. Effect: The claimed employee's salary for professional development 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 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 review its policies and procedures to ensure that potential expenditures are approved and are deemed to be allowable before spending federal funds. In addition, the District will consider implementing a monitoring process to ensure that control procedures are being followed. Anticipated Date of Completion: 6/30/2025. Name of Contact Person: Dr. Dwayne E. Evans, Superintendent of Schools. Management Response: Management is currently strengthening internal control procedures over grant reporting and monitoring.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 10, 2024. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by July 10, 2024, which was (771 days ago).
What is a management decision? →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 School District did not comply with the requirements of filing quarterly and period reports by the due date set by ISBE. A total of 27 reports were filed late. 10. Questioned Costs: N/A. 11. Context: The School District did not timely file expenditure reports for multiple grants. The report for the period ending 7/31/22 due 8/20/22 was submitted on 9/20/22 for grant 84.173. The reports for the quarter ending 9/30/22 due 10/20/22, were submitted on 11/14/22 for grants 84.425W, 84.027X, 84.425C & 84.173, on 11/15/22 for grant 84.425D, and on 12/19/22 for grant 84.425U. The reports for the period ending 11/30/22 due 12/20/22 were submitted on 12/28/22 for grants 84.425D, 84.425W, 84.027X, 84.425C, 84.173 & 84.365. The reports for the quarter ending 12/31/22 due 1/20/23 were submitted on 1/21/23 for grants 84.010, 84.173, 84.027 & 84.365, and on 1/23/23 for grants 84.425D, 84.425U, 84.425W, 84.027X, 84.425C & 84.173. The report for the period ending 2/28/23 due 3/20/23 was submitted on 3/22/23 for grant 84.027. The report for the quarter ending 3/31/23 due 4/20/23, was submitted on 6/24/23 for grant 84.425D. The report for the quarter ending 6/30/23 due 7/20/23, was submitted on 7/26/23 for grant 84.010. 12. 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. 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 School 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 in a timely manner by the due dates.
Condition: The School District did not comply with the requirements of filing quarterly reports by the due date set by ISBE. Plan: The District will monitor these filing requirements more closely when the filing deadline approaches. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: Dr. Dwayne E. Evans, Superintendent of Schools Management Response: The District will closely monitor upcoming grant filings while continuing to adhere to future reporting deadlines.
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 $134,309 of expenditures at 6/30/23. 10. Questioned Costs: $134,309. 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 $134,309 as of 6/30/23. As a result of the overclaim, federal expenditures were reduced on the SEFA from $739,399 to $605,090. 13. Cause: 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 $134,309. Under 1000-400, total expenditures were $9,298 but District claimed $9,399, resulting in an overclaim of $101. Under 2530-500, total expenditures were $595,792 but District claimed $730,000, resulting in an overclaim of $134,208. 14. 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. 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 $134,309 of expenditures at 6/30/23. Plan: The District will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Furthermore, the District will adequately document claimed expenditures that are consistent with the terms and conditions of each grant agreement. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: Dr. Dwayne E. Evans, Superintendent of Schools Management Response: The District is currently strengthening internal control procedures over grant reporting and monitoring.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for B. Allowability of Costs pursuant to § 200.403 state that “costs must meet the following general criteria in order to be allowable under Federal awards: (a) Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles, (b) Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items, (c) Be consistent with policies and procedures that apply uniformly to both federally-financed and other activities of the non-Federal entity… (g) Be adequately documented…”. Further, LEA personnel must also provide program-specific assurances related to the ESSER program when completing the grant application. These assurances are reflected in the Uniform Guidance, § 200.415 – Required Certifications, and include provisions that require LEAs “to assure that expenditures are proper and in accordance with the terms and conditions of the Federal award and approved project budgets…”. 9. Condition: A sample of 118 payroll-related expenditures were randomly selected for testing using a random sampling approach, of which included a total of 37 district employees paid & claimed under this grant. These payroll-related expenditures were reviewed to determine if appropriate internal controls were implemented and applicable compliance requirements were met. Upon completing this testing, we noted the following discrepancies: -There were 4 employee salary & benefits claimed that were not included in the 22-4998-E3 grant budget detail. The budget specified teachers & paraprofessionals, and support staff were not included, resulting in known questioned costs of $4,857.50. -There were 11 employees where a portion of the claimed payroll & benefits were deemed allowable per the budget but $8,947.88 was deemed not allowable, resulting in known questioned costs of $8,947.88. -Additionally, there were $6,686.25 of the employee salary & benefits that was not deemed allowable per the budget as the pay period dates did not align with “loss of learning” related pay dates or other approved activities. 10. Questioned Costs: $20,492 of known questioned costs (based on testing 30.49% of population). $67,209 of projected questioned costs (estimate based on 100% of population). 11. Context: Upon testing a sample of $200,352.23 of payroll-related expenditures, known questioned costs of $20,491.63 were identified. Using the total salary & benefits claimed at 6/30/23 population of $722,722, we project the likely questioned costs to be approximately $67,209.45. 12. Effect: The District’s was not in compliance with the Uniform Guidance related to the ESSER program. Failure to accurately develop and amend budget information throughout the application process and verify compliance with applicable policies and regulations prior to the expenditure of federal program funds may expose the District to unnecessary financial strains and shortages as ISBE may require the District to return funds associated with unapproved and unallowable expenditures. 13. Cause: The District did not establish appropriate internal control procedures, such as a review by appropriate personnel to ensure compliance with the approved ESSER 22-4998-E3 Budget prior to the expenditure of federal funds. Additionally, the existence of multiple ESSER programs and lack of understanding of the related grant application led to the District’s failure to establish appropriate internal control procedures to ensure the expenditure was properly claimed per the approved itemized budget that funded the expenditure. 14. Recommendation: The District should develop and/or modify its policies and procedures to ensure that potential expenditures are approved are deemed to be allowable before spending federal funds. In addition, management should develop and implement a monitoring process to ensure that control procedures are being followed. 15. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
Condition: A sample of 118 payroll-related expenditures were randomly selected for testing using a random sampling approach, of which included a total of 37 district employees paid & claimed under this grant. These payroll-related expenditures were reviewed to determine if appropriate internal controls were implemented and applicable compliance requirements were met. Upon completing this testing, we noted the following discrepancies: -There were 4 employee salary & benefits claimed that were not included in the 22-4998-E3 grant budget detail. The budget specified teachers & paraprofessionals, and support staff were not included, resulting in known questioned costs of $4,857.50. -There were 11 employees where a portion of the claimed payroll & benefits were deemed allowable per the budget but $8,947.88 was deemed not allowable, resulting in known questioned costs of $8,947.88. -Additionally, there were $6,686.25 of the employee salary & benefits that was not deemed allowable per the budget as the pay period dates did not align with “loss of learning” related pay dates or other approved activities. Plan: The District will review its policies and procedures to ensure that potential expenditures are approved are deemed to be allowable before spending federal funds. In addition, the District will consider implementing a monitoring process to ensure that control procedures are being followed. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: Dr. Dwayne E. Evans, Superintendent of Schools Management Response: The District is currently strengthening internal control procedures over grant reporting and monitoring.
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 an expenditure in error of which was not an allowable expenditure per approved budget. The amount in question was $1,590 for a “IT subscription software”. 12. Effect: The items purchased 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 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: The District will periodically review the itemized budget and file amendments as necessary for any changes to ensure purchases conform. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: Dr. Dwayne E. Evans, Superintendent of Schools Management Response: The District is currently strengthening internal control procedures over grant reporting and monitoring.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L. Reporting", requires the District to maintain accurate records for grant claims and be supported by underlying records. 9. Condition: During our testing of reimbursements, we noted that the District reported incorrect meal counts on their submitted reimbursement claim forms for the months of October 2022 and May 2023. We tested 2 months of reimbursement claims submitted by the District based on daily attendance records for breakfast and lunch. Of the 4 meal counts tested (2 months of breakfast and 2 months of lunch), we identified three variances where the count claimed for reimbursement did not agree to the underlying records per the school district. 10. Questioned Costs: $128. 11. Context: In the three instances where we noted errors, two of the variances resulted in the claim for reimbursement being lower than the underlying records maintained by the District of $1,167, which could lead to missed opportunities for funding. The third variance resulted in the claim for reimbursement being higher than the underlying records maintained by the District of 48 overclaimed meals, with an estimated dollar value of $128. The 2 months tested resulted in a net underclaimed value of $1,039 (calculated by reimbursable meal rates). 12. Effect: We were unable to determine if counts claimed were appropriate due to the claim count variances identified. 13. Cause: Policies and procedures were not followed for ensuring accurate records for grant claims are properly supported by underlying records (daily meal counts). 14. Recommendation: We recommend the District’s business office work in conjunction with the District’s grant management coordinator to ensure that supporting documentation is retained and reconciles to the respective monthly claims for reimbursement. 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 our testing of reimbursements, we noted that the District reported incorrect meal counts on their submitted reimbursement claim forms for the months of October 2022 and May 2023. We tested 2 months of reimbursement claims submitted by the District based on daily attendance records for breakfast and lunch. Of the 4 meal counts tested (2 months of breakfast and 2 months of lunch), we identified three variances where the count claimed for reimbursement did not agree to the underlying records per the school district. Plan: The District will ensure that supporting counts for each months claims are retained and properly reconciled to reimbursement requests. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: Dr. Dwayne E. Evans, Superintendent of Schools Management Response: The District is currently strengthening internal control procedures over grant reporting and monitoring.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 9, 2023. 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 August 9, 2023, which was (1107 days ago).
What is a management decision? →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 reports by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file quarterly expenditure reports for multiple grants. The reports for the quarter ending 9/30/21 due 10/20/21, were submitted on 10/21/21 for grants 84.010, 84.367, 84.425C & 84.425D. The report for the quarter ending 6/30/22 due 7/20/22, was submitted on 8/21/22 for grant 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. See Corrective Action Plan provided by the School District.
Condition: The School District did not comply with the requirements of filing quarterly reports by the due date set by ISBE. Plan: The District will monitor these filing requirements more closely when the filing deadline approaches. Anticipated Date of Completion: 6/30/23. Name of Contact Person: Dr. Dwayne E. Evans, Superintendent of Schools. Management Response: The District will closely monitor upcoming grant filings while continuing to adhere to future reporting deadlines.
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "Allowable Costs", requires the District to administer federal funds in a manner consistent with the underlying grant agreements, program objectives and terms and conditions of the federal award. In addition, per subpart E (Cost Principles), ? 200.403 specifies the factors affecting allowability of costs and must be consistent with policies and procedures that apply uniformly to both federally-financed and other activities of the non-federal entity. Condition: During compliance testing of the District's accounting records to the expenditure reports filed with the Illinois State Board of Education, we noted the District claimed one expenditure of which was not allowable per the budget detail function code. Questioned Costs: $279. Context: The District claimed expenditures that were not allowable in the line item where they were submitted for the claim. These may have been 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 expenditures 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. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the School District.
Condition: During compliance testing of the District's accounting records to the expenditure reports filed with the Illinois State Board of Education, we noted the District claimed one expenditure of which was not allowable per the budget detail function code, resulting in questioned costs of $279. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/23. Name of Contact Person: Dr. Dwayne E. Evans, Superintendent of Schools. Management Response: While this grant program was already finalized, the District will consider amending future budgets with ISBE prior to the grant end date.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 30, 2022. 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 30, 2022, which was (1482 days ago).
What is a management decision? →Criteria: 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 a quarterly report by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file one expenditure report. The report for the period ending 12/31/20, due 1/20/21, was submitted on 2/4/21. 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. See Corrective Action Plan provided by the School District.
Condition: One of the District's expenditure reports for Education Stabilization Fund Under The Coronavirus Aid, Relief and Security Act (ESSER DE-21) were submitted beyond the 20-day deadline and were considered late. Plan: The District will monitor these filing requirements more closely when the filing deadline approaches. Anticipated Date of Completion: 6/30/22. Name of Contact Person: Kimberly Lewis-Williams, Chief School Business Official. Management Response: While this was a new grant in FY21, the District will monitor future ESSER grant filings while continuing to adhere to future reporting deadlines.
Criteria: 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 a quarterly report by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file one expenditure report. The report for the period ending 12/31/20, due 1/20/21, was submitted on 1/27/21. 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. Recommedation: 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. See Corrective Action Plan provided by the School District.
Condition: One of the District's expenditure reports for Education Stabilization Fund Under The Coronavirus Aid, Relief and Security Act (ESSER ER-20) were submitted beyond the 20-day deadline and were considered late. Plan: The District will monitor these filing requirements more closely when the filing deadline approaches. Anticipated Date of Completion: 6/30/22. Name of Contact Person: Kimberly Lewis-Williams, Chief School Business Official. Management Response: While this was a new grant in FY21, the District will monitor future ESSER grant filings while continuing to adhere to future reporting deadlines.
Criteria: The compliance requirements for "L.Reporting", requires the District to maintain accurate accounting records for grant expenditures and supported by underlying accounting records. 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. Condition: During compliance testing of the District's accounting records to the expenditure reports filed with the Illinois State Board of Education, we noted the District claimed two expenditures of which were not allowable per the budget detail function code. Questioned Costs: $3,663. Context: The District claimed expenditures that were not allowable in the line item where they were submitted for the claim. These may have been 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 expenditures 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. Management's Response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the School District.
Condition: During compliance testing of the District?s accounting records to the expenditure report filed with ISBE, we noted the school district claimed $3,663 more of expenses than what was on the accounting records. Per the approved budget detail, the expenditures were not allowable under the reported function codes. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/22. Name of Contact Person: Kimberly Lewis-Williams, Chief School Business Official. Management Response: While this grant program was already finalized, the District will consider amending future budgets with ISBE prior to the grant end date.
Criteria: The compliance requirements for "L.Reporting", requires the District to maintain accurate accounting records for grant expenditures and supported by underlying accounting records. 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. Condition: During compliance testing of the District's accounting records to the expenditure reports filed with the Illinois State Board of Education, we noted the District claimed one expenditure of which was not allowable per the budget detail function code. Questioned Costs: $10,583. Context: The District claimed expenditures that were not allowable in the line item where they were submitted for the claim. These may have been 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 expenditures 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. Management's Response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the School District.
Condition: During compliance testing of the District?s accounting records to the expenditure report filed with ISBE, we noted the school district claimed $10,583 more of expenses than what was on the accounting records. Per the approved budget detail, the expenditures were not allowable under the reported function code. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/22. Name of contact person: Kimberly Lewis-Williams, Chief School Business Official. Management Response: While this grant program was already finalized, the District will consider amending future budgets with ISBE prior to the grant end date.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 14, 2018. 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 June 14, 2019, which was (2624 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2017-001
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 19, 2017. 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 June 19, 2018, which was (2984 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2016-001
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 8, 2017. 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 8, 2017, which was (3330 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2014-002
GSA_MIGRATION
GSA_MIGRATION
2015-004
GSA_MIGRATION
GSA_MIGRATION
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.
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