EIN: 366004406
UEI: CN6XBH2RGL69
Audited by: Wipfli LLP
Oversight agency: 84 [Department of Education]
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 8, 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 8, 2024 (781 days ago).
What is a management decision? →The School District did not comply with the requirements of filing one quarterly report by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file one quarterly expenditure report. The report for the quarter ending 09/30/2022 due 10/20/2022, was submitted on 11/4/2022 for grant 84.425D. Effect: The District was not compliant with reporting requirements. Due to the late filing of the report, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Show full finding ▾Hide full finding ▴Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The School District did not comply with the requirements of filing one quarterly report by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file one quarterly expenditure report. The report for the quarter ending 09/30/2022 due 10/20/2022, was submitted on 11/4/2022 for grant 84.425D. Effect: The District was not compliant with reporting requirements. Due to the late filing of the report, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Condition: The School District did not comply with the requirements of filing one quarterly report 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: 6/30/2024. Name of Contact Person: John Robinzine, Interim Superintendent. Management Response: The District will work with staff and review the reporting deadlines so reports moving forward are filed in a timely manner by the due dates.
FAC accepted this audit on February 8, 2023 — management decision was due August 8, 2023.
The School District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file quarterly expenditure reports for multiple grants. The reports for the period ending 8/31/21 due 9/20/21, were submitted on 10/1/21 for grants 84.027, 84.010, 84.367, 84.365, 84.287C, and 84.424. The reports for the quarter ending 9/30/21 due 10/20/21, were submitted on 11/13/21 for grants 84.027, 84.425D, and 84.365. The reports for the quarter ending 9/30/21 due 10/20/21, were submitted on 11/16/21 for grants 84.010, 84.367, and 84.424. The report for the quarter ending 12/31/21 due 1/20/22, was submitted on 2/16/22 for grant 84.425D. The reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 4/21/22 for grants 84.010, 84.367, and 84.424. The report for the quarter ending 6/30/22 due 7/20/22, was submitted on 8/11/22 for grant 84.425D. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates.
Show full finding ▾Hide full finding ▴Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The School District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file quarterly expenditure reports for multiple grants. The reports for the period ending 8/31/21 due 9/20/21, were submitted on 10/1/21 for grants 84.027, 84.010, 84.367, 84.365, 84.287C, and 84.424. The reports for the quarter ending 9/30/21 due 10/20/21, were submitted on 11/13/21 for grants 84.027, 84.425D, and 84.365. The reports for the quarter ending 9/30/21 due 10/20/21, were submitted on 11/16/21 for grants 84.010, 84.367, and 84.424. The report for the quarter ending 12/31/21 due 1/20/22, was submitted on 2/16/22 for grant 84.425D. The reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 4/21/22 for grants 84.010, 84.367, and 84.424. The report for the quarter ending 6/30/22 due 7/20/22, was submitted on 8/11/22 for grant 84.425D. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates.
Condition: The School District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/23. Name of Contact Person: Dr. Sophia Jones-Redmond. Management Response: The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
The compliance requirements for "L.Reporting", requires the District to maintain accurate accounting records for grant expenditures. During compliance testing of the District's accounting records to the expenditure report filed with ISBE, we noted an excessive amount of journal entries were needed recorded under the audit. A system of internal control and management review is necessary in order to ensure that the District transactions claimed under the Title I grant are correctly recorded into the proper accounting records. Posting an excessive amount of journal entries under the audit to move expenditures from District's general accounting records into the grant accounting records, increases the risk of material misstatements due to error or fraud. Controls were not being followed in order to ensure that all transactions or journal entries were reviewed and correctly posted in a timely manner to the grant accounting records. We recommend that the District review the accounting records each quarter and verify all expenditures claimed are under the grant accounting records and all journal entries necessary are posted prior to yearend.
Show full finding ▾Hide full finding ▴The compliance requirements for "L.Reporting", requires the District to maintain accurate accounting records for grant expenditures. During compliance testing of the District's accounting records to the expenditure report filed with ISBE, we noted an excessive amount of journal entries were needed recorded under the audit. A system of internal control and management review is necessary in order to ensure that the District transactions claimed under the Title I grant are correctly recorded into the proper accounting records. Posting an excessive amount of journal entries under the audit to move expenditures from District's general accounting records into the grant accounting records, increases the risk of material misstatements due to error or fraud. Controls were not being followed in order to ensure that all transactions or journal entries were reviewed and correctly posted in a timely manner to the grant accounting records. We recommend that the District review the accounting records each quarter and verify all expenditures claimed are under the grant accounting records and all journal entries necessary are posted prior to yearend.
Corrective Action Plan Finding No.: 2019- 001 Condition: During compliance testing of the District?s accounting records to the expenditure report filed with ISBE, we noted an excessive amount of journal entries were needed recorded under the audit Plan: The District will review the accounting records each quarter and verify all expenditures claimed are under the grant accounting records and all journal entries necessary are posted prior to yearend. Anticipated Date of Completion: 7/1/2019 Name of Contact Person: Dr. Teresa Lance, Superintendent Management Response: The original application was not approved until 12-24-2018. Eligible expenditures from July 1, not initially charged to Title I, while awaiting approval, were not recoded until year end. We will review accounting records and all journal entries necessary are posted prior to year end.
FAC accepted this audit on December 17, 2017 — management decision was due June 17, 2018.
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴FAC accepted this audit on January 9, 2017 — management decision was due July 9, 2017.
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴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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