EIN: 366004395
UEI: F2EDH9VUK1F7
Audited by: ECCEZION
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 13, 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 13, 2026 (9 days from today).
What is a management decision? →FAC accepted this audit on January 29, 2025 — management decision was due July 29, 2025.
FAC accepted this audit on January 8, 2024 — management decision was due July 8, 2024.
DATA SUBMITTED TO THE STATE SHOWED SOME EXPENDITURES CATEGORIZED DIFFERENTLY FROM PREVIOUSLY FILED EXPENDITURE REPORTS. 10. Questioned Costs: NONE 11. Context: AMOUNTS REPORTED WERE NOT RECONCILED TO THE EXPENDITURE REPORTS CAUSING AMOUNTS TO BE CATEGORIZED INCORRECTLY. 12. Effect: DATA WAS NOT ACCURATELY SUBMITTED. 13. Cause: DISTRICT PROCEDURES DID NOT DETECT OR PREVENT THIS ERROR. 14. Recommendation: DISTRICT SHOULD DEVELOP AND IMPLEMENT PROCEDURES TO RECONCILE AMOUNTS FOR ANNUAL REPORTS TO PERIODIC EXPENDITURE REPORTS, AND HAVE REPORTS REVIEWED BY A SECOND PERSON PRIOR TO SUBMISSION. 15. Management's response: MANAGEMENT WILL IMPLEMENT PROCEDURES INCLUDING RECONCILING AMOUNTS BETWEEN UNDERLYING DATA, QUARTERLY EXPENDITURE REPORTS, AND ANNUAL DATA COLLECTION REPORTS. ADDITIONALLY, REPORTS AND SUPPORTING DOCUMENTATION WILL BE REVIEWED BY A SECOND PERSON.
Show full finding ▾Hide full finding ▴1. FINDING NUMBER: 2023 - 001 2. THIS FINDING IS: New 3. Federal Program Name and Year: Elementary and Secondary Emergency Relief Fund 2021 4. Project No.: 22-4998-E3, 22-4998-HL, 23-4998-E2 5. CFDA No.: 84.425 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation): RECIPIENTS ARE REQUIRED TO SUBMIT ACCURATE DATA TO THE STATE OUTLINING EXPENDITURES BY SPECIFIC CATEGORIES AND OBJECT CODES. 9. Condition: DATA SUBMITTED TO THE STATE SHOWED SOME EXPENDITURES CATEGORIZED DIFFERENTLY FROM PREVIOUSLY FILED EXPENDITURE REPORTS. 10. Questioned Costs: NONE 11. Context: AMOUNTS REPORTED WERE NOT RECONCILED TO THE EXPENDITURE REPORTS CAUSING AMOUNTS TO BE CATEGORIZED INCORRECTLY. 12. Effect: DATA WAS NOT ACCURATELY SUBMITTED. 13. Cause: DISTRICT PROCEDURES DID NOT DETECT OR PREVENT THIS ERROR. 14. Recommendation: DISTRICT SHOULD DEVELOP AND IMPLEMENT PROCEDURES TO RECONCILE AMOUNTS FOR ANNUAL REPORTS TO PERIODIC EXPENDITURE REPORTS, AND HAVE REPORTS REVIEWED BY A SECOND PERSON PRIOR TO SUBMISSION. 15. Management's response: MANAGEMENT WILL IMPLEMENT PROCEDURES INCLUDING RECONCILING AMOUNTS BETWEEN UNDERLYING DATA, QUARTERLY EXPENDITURE REPORTS, AND ANNUAL DATA COLLECTION REPORTS. ADDITIONALLY, REPORTS AND SUPPORTING DOCUMENTATION WILL BE REVIEWED BY A SECOND PERSON.
Condition: Data submitted on the LEA Data Collection Form showed some key line-item expenditures categorized differently from previously filed expenditure reports. Plan: Management will implement procedures including reconciling amounts between underlying data, quarterly expenditure reports, and annual data collection reports. Additionally, reports and supporting documentation will be reviewed by a second person. Anticipated Date of Completion: 6/30/24 Name of Contact Person: Brian Stachacz
FAC accepted this audit on December 7, 2022 — management decision was due June 7, 2023.
FAC accepted this audit on December 12, 2021 — management decision was due June 12, 2022.
FAC accepted this audit on December 6, 2020 — management decision was due June 6, 2021.
FAC accepted this audit on January 23, 2019 — management decision was due July 23, 2019.
FAC accepted this audit on December 28, 2017 — management decision was due June 28, 2018.
FAC accepted this audit on December 20, 2016 — management decision was due June 20, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
Browse other Single Audit organizations in Illinois →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
