EIN: 366004725
UEI: LEK2LJ71LY84
Audited by: Benning Group LLC
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 26, 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 September 26, 2024 (703 days ago).
What is a management decision? →The District is responsible for the preparation of accurate financial statements. Material audit adjustments were identified during the fiscal year 2023 financial audit. Adjustments were needed to properly report certain items of revenue and expense in accordance with provisions of the Illinois School Code and the Illinois Program Accounting Manual (IPAM).
Show full finding ▾Hide full finding ▴The District is responsible for the preparation of accurate financial statements. Material audit adjustments were identified during the fiscal year 2023 financial audit. Adjustments were needed to properly report certain items of revenue and expense in accordance with provisions of the Illinois School Code and the Illinois Program Accounting Manual (IPAM).
The district's response to material adjustments with journal entries into correct account numbers is twofold: 1. Professional development for the superintendent, bookkeeper, and district administrative assistant related specifically to the function and object codes for the state. 2. Ensuring that the software system has the account numbers correctly stated as they are in the IPAM manual, and those account numbers correctly feed to the state budget form. See full Corrective Action Plan on district letterhead.
2022-001
FAC accepted this audit on April 5, 2023 — management decision was due October 5, 2023.
The District is responsible for the preparation of accurate financial statements. Material audit adjustments were identified during the fiscal year 2022 financial audit. Adjustments were needed to properly report certain items of revenue and expense in accordance with provisions of the Illinois School Code and the Illinois Program Accounting Manual (IPAM).
Show full finding ▾Hide full finding ▴The District is responsible for the preparation of accurate financial statements. Material audit adjustments were identified during the fiscal year 2022 financial audit. Adjustments were needed to properly report certain items of revenue and expense in accordance with provisions of the Illinois School Code and the Illinois Program Accounting Manual (IPAM).
The district will code architect fees related to the PK-8 construction project as capital outlay vs. purchased services. Tech expenses will be shifted from the 2900 account to the 2660. Under the new lease standards the total amount of the lease will need to be recorded as principle and interest in fund 40 instead of a purchased service. Tort fund expenditures of insurance and risk management items will change the account code in the future. See the full Corrective Action Plan included with the reporting package.
2021-001
The district treasurer failed to comply with the bonding requirements pursuant to Illinois School Code. The treasurer's bonds in force were not sufficient to meet the bonding requirement for several months in fiscal year 2022. Illinois School Code requires each district treasurer to be bonded for at least 25% of the total funds in his/her custody.
Show full finding ▾Hide full finding ▴The district treasurer failed to comply with the bonding requirements pursuant to Illinois School Code. The treasurer's bonds in force were not sufficient to meet the bonding requirement for several months in fiscal year 2022. Illinois School Code requires each district treasurer to be bonded for at least 25% of the total funds in his/her custody.
This is a result of the district bond issuance and the delay in the PK-8 construction project paired with the property tax distribution. The district has increased the District Treasurer's bond and expenditures of the construction project have brought us below the threshold for the bonding requirement. See the full Corrective Action Plan included with the reporting package.
2021-002
Quarterly expenditure reports are to be filed within 20 days of the end of the quarter, per ISBE's guidelines. The district filed the 9/30/21 expenditure report late.
Show full finding ▾Hide full finding ▴Quarterly expenditure reports are to be filed within 20 days of the end of the quarter, per ISBE's guidelines. The district filed the 9/30/21 expenditure report late.
The District hired a new bookkeeper in September of 2021, and in the transition the first quarter expenditure reports were not done on time. Since she has taken on the role officially, every subsequent quarter has been filed correctly within the timeline for both FY22 and FY23. A calendar invite automatically generates and is sent to the superintendent and bookkeeper. See full Corrective Action Plan included with the reporting package.
2021-003
Quarterly expenditure reports are to be filed within 20 days of the end of the quarter, per ISBE's guidelines. The district filed the 9/30/21 expenditure report late.
Show full finding ▾Hide full finding ▴Quarterly expenditure reports are to be filed within 20 days of the end of the quarter, per ISBE's guidelines. The district filed the 9/30/21 expenditure report late.
The District hired a new bookkeeper in September of 2021, and in the transition the first quarter expenditure reports were not done on time. Since she has taken on the role officially, every subsequent quarter has been filed correctly within the timeline for both FY22 and FY23. A calendar invite automatically generates and is sent to the superintendent and bookkeeper. See full Corrective Action Plan included with the reporting package.
2021-004
Quarterly expenditure reports are to be filed within 20 days of the end of the quarter, per ISBE's website. The district filed the 9/30/21 expenditure report late.
Show full finding ▾Hide full finding ▴Quarterly expenditure reports are to be filed within 20 days of the end of the quarter, per ISBE's website. The district filed the 9/30/21 expenditure report late.
The District hired a new bookkeeper in September of 2021, and in the transition the first quarter expenditure reports were not done on time. Since she has taken on the role officially, every subsequent quarter has been filed correctly within the timeline for both FY22 and FY23. A calendar invite automatically generates and is sent to the superintendent and bookkeeper. See full Corrective Action Plan included with the reporting package.
2021-005
Quarterly expenditure reports are to be filed within 20 days of the end of the quarter, per ISBE's guidelines. The district filed the 9/30/21 expenditure report late.
Show full finding ▾Hide full finding ▴Quarterly expenditure reports are to be filed within 20 days of the end of the quarter, per ISBE's guidelines. The district filed the 9/30/21 expenditure report late.
The District hired a new bookkeeper in September of 2021, and in the transition the first quarter expenditure reports were not done on time. Since she has taken on the role officially, every subsequent quarter has been filed correctly within the timeline for both FY22 and FY23. A calendar invite automatically generates and is sent to the superintendent and bookkeeper. See full Corrective Action Plan included with the reporting package.
2021-006
Quarterly expenditure reports are to be filed within 20 days of the end of the quarter, per ISBE's guidelines. The district filed the 9/30/21 expenditure report late.
Show full finding ▾Hide full finding ▴Quarterly expenditure reports are to be filed within 20 days of the end of the quarter, per ISBE's guidelines. The district filed the 9/30/21 expenditure report late.
The District hired a new bookkeeper in September of 2021, and in the transition the first quarter expenditure reports were not done on time. Since she has taken on the role officially, every subsequent quarter has been filed correctly within the timeline for both FY22 and FY23. A calendar invite automatically generates and is sent to the superintendent and bookkeeper. See full Corrective Action Plan included with the reporting package.
2021-007
Quarterly expenditure reports are to be filed within 20 days of the end of the quarter, per ISBE's guidelines. The district filed the 9/30/21 expenditure report late.
Show full finding ▾Hide full finding ▴Quarterly expenditure reports are to be filed within 20 days of the end of the quarter, per ISBE's guidelines. The district filed the 9/30/21 expenditure report late.
The District hired a new bookkeeper in September of 2021, and in the transition the first quarter expenditure reports were not done on time. Since she has taken on the role officially, every subsequent quarter has been filed correctly within the timeline for both FY22 and FY23. A calendar invite automatically generates and is sent to the superintendent and bookkeeper. See full Corrective Action Plan included with the reporting package.
The District is responsible for preparation of accurate expenditure reports. The District claimed expenditures which were not supported by proper documentation for the program. Expenditures claimed in excess of documented IDEA Flow-Through program expenditures total $27.
Show full finding ▾Hide full finding ▴The District is responsible for preparation of accurate expenditure reports. The District claimed expenditures which were not supported by proper documentation for the program. Expenditures claimed in excess of documented IDEA Flow-Through program expenditures total $27.
The District hired a new bookkeeper in September of 2021, and in the transition the first quarter expenditure reports were not done on time. Since she has taken on the role officially, every subsequent quarter has been filed correctly within the timeline for both FY22 and FY23. A calendar invite automatically generates and is sent to the superintendent and bookkeeper. See full Corrective Action Plan included with the reporting package.
FAC accepted this audit on December 21, 2021 — management decision was due June 21, 2022.
The District is responsible for the preparation of accurate financial statements. Material audit adjustments were identified during the fiscal year 2021 financial audit. Adjustments were needed to properly report bond issuance costs, student activity funds cash balances and related revenues and expenditures, and tort fund expenditures.
Show full finding ▾Hide full finding ▴The District is responsible for the preparation of accurate financial statements. Material audit adjustments were identified during the fiscal year 2021 financial audit. Adjustments were needed to properly report bond issuance costs, student activity funds cash balances and related revenues and expenditures, and tort fund expenditures.
The District will reference the IPAM, consult ISBE, or seek appropriate guidance when questions arise regarding proper recording of financial transactions. See the full Corrective Action Plan included with the reporting package.
The district treasurer failed to comply with the bonding requirements pursuant to Illinois School Code. The treasurer's bonds in force were not sufficient to meet the bonding requirement for several months in fiscal year 2021. Illinois School Code requires each district treasurer to be bonded for at least 25% of the total funds in his/her custody.
Show full finding ▾Hide full finding ▴The district treasurer failed to comply with the bonding requirements pursuant to Illinois School Code. The treasurer's bonds in force were not sufficient to meet the bonding requirement for several months in fiscal year 2021. Illinois School Code requires each district treasurer to be bonded for at least 25% of the total funds in his/her custody.
The District will monitor cash balances throughout the year and adjust bond coverage accordingly. See the full Corrective Action Plan included with the reporting package.
Quarterly expenditure report is to be filed within 20 days of the end of the quarter, per ISBE's guidelines. The district filed the 9/30/20 expenditure report late.
Show full finding ▾Hide full finding ▴Quarterly expenditure report is to be filed within 20 days of the end of the quarter, per ISBE's guidelines. The district filed the 9/30/20 expenditure report late.
The district will file all quarterly expenditures report within 30 days of the end of the quarter. See the full Corrective Action Plan included with the reporting package.
Quarterly expenditure report is to be filed within 20 days of the end of the quarter, per ISBE's guidelines. The district filed the 9/30/20 expenditure report late.
Show full finding ▾Hide full finding ▴Quarterly expenditure report is to be filed within 20 days of the end of the quarter, per ISBE's guidelines. The district filed the 9/30/20 expenditure report late.
The district will file all quarterly expenditures report within 30 days of the end of the quarter. See the full Corrective Action Plan included with the reporting package.
Quarterly expenditure report is to be filed within 20 days of the end of the quarter, per ISBE's guidelines. The district filed the 9/30/20 expenditure report late.
Show full finding ▾Hide full finding ▴Quarterly expenditure report is to be filed within 20 days of the end of the quarter, per ISBE's guidelines. The district filed the 9/30/20 expenditure report late.
The district will file all quarterly expenditures report within 30 days of the end of the quarter. See the full Corrective Action Plan included with the reporting package.
Quarterly expenditure report is to be filed within 20 days of the end of the quarter, per ISBE's guidelines. The district filed the 9/30/20 expenditure report late.
Show full finding ▾Hide full finding ▴Quarterly expenditure report is to be filed within 20 days of the end of the quarter, per ISBE's guidelines. The district filed the 9/30/20 expenditure report late.
The district will file all quarterly expenditures report within 30 days of the end of the quarter. See the full Corrective Action Plan included with the reporting package.
Quarterly expenditure report is to be filed within 20 days of the end of the quarter, per ISBE's guidelines. The district filed the 9/30/20 expenditure report late.
Show full finding ▾Hide full finding ▴Quarterly expenditure report is to be filed within 20 days of the end of the quarter, per ISBE's guidelines. The district filed the 9/30/20 expenditure report late.
The district will file all quarterly expenditures report within 30 days of the end of the quarter. See the full Corrective Action Plan included with the reporting package.
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