EIN: 366004828
UEI: U8EELMCLMMG1
Audited by: Baker Tilly
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 2, 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 October 2, 2026 (29 days from today).
What is a management decision? →FAC accepted this audit on March 28, 2024 — management decision was due September 28, 2024.
Program: Assistance Listing No.: 84.027A Federal program title: Fed. Sp. Ed. I.D.E.A. Flow Through Award No.: 23 4620 00 Award Year: 2023 Name of pass through entity, when applicable: Illinois State Board of Education When the above information is not available, the Uniform Guidance indicates that the best information available should be provided. If the finding is repeated from the prior year, indicate the prior year finding number. New finding in FY24 The criteria or specific requirements upon which the audit finding is based, including reference to the federal statutes, regulations, or the terms and conditions of the federal awards that support the conditions being identified as a deficiency. Per the Uniform Guidance (2 CFR Part 200), all costs charged to Federal awards must be adequately documented and supported by the accounting records. The condition(s) found, including facts that support the deficiency identified in the audit finding. The School District did not adequately document claimed expenditures. The School District claimed expenditures in excess of amounts that they could find supporting documentation for in their accounting records by $38,378. The cause of the condition upon which the audit finding is based, including facts that support the deficiency identified in the audit finding. The cause of the condition appears to be an oversight on the part of the School District. Although the School District has policies in place to review and approve expenditures and charge them to a designated source of funds code, this was not enforced in 2023. Effects or potential effects of the condition. The School District is not in compliance with the Uniform Guidance due to poor documentation within the School District and claimed expenditures that they could not provide support for which resulted in questiond costs of $38,378. Identification of questioned costs by Assistance Listing No. and federal award number and how they were computed. If the finding did not result in questioned costs, state "None noted." $38,378 in known questioned costs in our audit. These are expenditures which were claimed through the grant, but which had no corresponding support. Context, such as information to provide proper perspective for judging the prevalence and consequence of the audit finding, such as whether the audit finding represents an isolated instance or a systemic problem. The original staff incharge of IDEA left the district on June 30th. The district had one of their employees fill the interim and complete the June reports. On July 15th, the new Director of Grants was hired. The questioned costs are issues related to the original staff in charge. Recommendations to fix the deficiency identified and to prevent future occurrences. We recommend that The School District implement a formal policy requiring all expenditures to be supported by adequate documentation as well as consistently utilizing the relevant souce of funds code. The School District should also provide training to all relevant personnel about this policy. Views of responsible official(s) of the auditee. The School District agrees with the finding and intends to implement the recommended actions.
Show full finding ▾Hide full finding ▴Program: Assistance Listing No.: 84.027A Federal program title: Fed. Sp. Ed. I.D.E.A. Flow Through Award No.: 23 4620 00 Award Year: 2023 Name of pass through entity, when applicable: Illinois State Board of Education When the above information is not available, the Uniform Guidance indicates that the best information available should be provided. If the finding is repeated from the prior year, indicate the prior year finding number. New finding in FY24 The criteria or specific requirements upon which the audit finding is based, including reference to the federal statutes, regulations, or the terms and conditions of the federal awards that support the conditions being identified as a deficiency. Per the Uniform Guidance (2 CFR Part 200), all costs charged to Federal awards must be adequately documented and supported by the accounting records. The condition(s) found, including facts that support the deficiency identified in the audit finding. The School District did not adequately document claimed expenditures. The School District claimed expenditures in excess of amounts that they could find supporting documentation for in their accounting records by $38,378. The cause of the condition upon which the audit finding is based, including facts that support the deficiency identified in the audit finding. The cause of the condition appears to be an oversight on the part of the School District. Although the School District has policies in place to review and approve expenditures and charge them to a designated source of funds code, this was not enforced in 2023. Effects or potential effects of the condition. The School District is not in compliance with the Uniform Guidance due to poor documentation within the School District and claimed expenditures that they could not provide support for which resulted in questiond costs of $38,378. Identification of questioned costs by Assistance Listing No. and federal award number and how they were computed. If the finding did not result in questioned costs, state "None noted." $38,378 in known questioned costs in our audit. These are expenditures which were claimed through the grant, but which had no corresponding support. Context, such as information to provide proper perspective for judging the prevalence and consequence of the audit finding, such as whether the audit finding represents an isolated instance or a systemic problem. The original staff incharge of IDEA left the district on June 30th. The district had one of their employees fill the interim and complete the June reports. On July 15th, the new Director of Grants was hired. The questioned costs are issues related to the original staff in charge. Recommendations to fix the deficiency identified and to prevent future occurrences. We recommend that The School District implement a formal policy requiring all expenditures to be supported by adequate documentation as well as consistently utilizing the relevant souce of funds code. The School District should also provide training to all relevant personnel about this policy. Views of responsible official(s) of the auditee. The School District agrees with the finding and intends to implement the recommended actions.
Corrective Action Plan Finding No.: 2024- 003 Condition: The District did not adequately document Fiscal Year 24 expenditures for the IDEA Flow-Through Project Year 2023 grant. The School District claimed more expenditures than was supported in its accounting records by a questioned cost amount of $38,378. Plan: The District should execute a review process over grant expenditure populations to ensure amounts that are submitted are proper as of fiscal year end as well as maintain complete and accurate supporting documentation. Anticipated Date of Completion: 6/30/2025 Name of Contact Person: Mr. Raphael Obafemi, Chief Financial Officer/CSBO Management Response: Management recognized the problem and has taken steps to hire an experienced Director of Grants to ensure that grant applications are carefully reviewed for compliance with directives and that supporting documentation for all expenditures is accurate and submitted with the required reports.
FAC accepted this audit on March 19, 2025 — management decision was due September 19, 2025.
Program: Assistance Listing No.: 84.027A Federal program title: Fed. Sp. Ed. I.D.E.A. Flow Through Award No.: 23 4620 00 Award Year: 2023 Name of pass through entity, when applicable: Illinois State Board of Education When the above information is not available, the Uniform Guidance indicates that the best information available should be provided. If the finding is repeated from the prior year, indicate the prior year finding number. New finding in FY24 The criteria or specific requirements upon which the audit finding is based, including reference to the federal statutes, regulations, or the terms and conditions of the federal awards that support the conditions being identified as a deficiency. Per the Uniform Guidance (2 CFR Part 200), all costs charged to Federal awards must be adequately documented and supported by the accounting records. The condition(s) found, including facts that support the deficiency identified in the audit finding. The School District did not adequately document claimed expenditures. The School District claimed expenditures in excess of amounts that they could find supporting documentation for in their accounting records by $38,378. The cause of the condition upon which the audit finding is based, including facts that support the deficiency identified in the audit finding. The cause of the condition appears to be an oversight on the part of the School District. Although the School District has policies in place to review and approve expenditures and charge them to a designated source of funds code, this was not enforced in 2023. Effects or potential effects of the condition. The School District is not in compliance with the Uniform Guidance due to poor documentation within the School District and claimed expenditures that they could not provide support for which resulted in questiond costs of $38,378. Identification of questioned costs by Assistance Listing No. and federal award number and how they were computed. If the finding did not result in questioned costs, state "None noted." $38,378 in known questioned costs in our audit. These are expenditures which were claimed through the grant, but which had no corresponding support. Context, such as information to provide proper perspective for judging the prevalence and consequence of the audit finding, such as whether the audit finding represents an isolated instance or a systemic problem. The original staff incharge of IDEA left the district on June 30th. The district had one of their employees fill the interim and complete the June reports. On July 15th, the new Director of Grants was hired. The questioned costs are issues related to the original staff in charge. Recommendations to fix the deficiency identified and to prevent future occurrences. We recommend that The School District implement a formal policy requiring all expenditures to be supported by adequate documentation as well as consistently utilizing the relevant souce of funds code. The School District should also provide training to all relevant personnel about this policy. Views of responsible official(s) of the auditee. The School District agrees with the finding and intends to implement the recommended actions.
Show full finding ▾Hide full finding ▴Program: Assistance Listing No.: 84.027A Federal program title: Fed. Sp. Ed. I.D.E.A. Flow Through Award No.: 23 4620 00 Award Year: 2023 Name of pass through entity, when applicable: Illinois State Board of Education When the above information is not available, the Uniform Guidance indicates that the best information available should be provided. If the finding is repeated from the prior year, indicate the prior year finding number. New finding in FY24 The criteria or specific requirements upon which the audit finding is based, including reference to the federal statutes, regulations, or the terms and conditions of the federal awards that support the conditions being identified as a deficiency. Per the Uniform Guidance (2 CFR Part 200), all costs charged to Federal awards must be adequately documented and supported by the accounting records. The condition(s) found, including facts that support the deficiency identified in the audit finding. The School District did not adequately document claimed expenditures. The School District claimed expenditures in excess of amounts that they could find supporting documentation for in their accounting records by $38,378. The cause of the condition upon which the audit finding is based, including facts that support the deficiency identified in the audit finding. The cause of the condition appears to be an oversight on the part of the School District. Although the School District has policies in place to review and approve expenditures and charge them to a designated source of funds code, this was not enforced in 2023. Effects or potential effects of the condition. The School District is not in compliance with the Uniform Guidance due to poor documentation within the School District and claimed expenditures that they could not provide support for which resulted in questiond costs of $38,378. Identification of questioned costs by Assistance Listing No. and federal award number and how they were computed. If the finding did not result in questioned costs, state "None noted." $38,378 in known questioned costs in our audit. These are expenditures which were claimed through the grant, but which had no corresponding support. Context, such as information to provide proper perspective for judging the prevalence and consequence of the audit finding, such as whether the audit finding represents an isolated instance or a systemic problem. The original staff incharge of IDEA left the district on June 30th. The district had one of their employees fill the interim and complete the June reports. On July 15th, the new Director of Grants was hired. The questioned costs are issues related to the original staff in charge. Recommendations to fix the deficiency identified and to prevent future occurrences. We recommend that The School District implement a formal policy requiring all expenditures to be supported by adequate documentation as well as consistently utilizing the relevant souce of funds code. The School District should also provide training to all relevant personnel about this policy. Views of responsible official(s) of the auditee. The School District agrees with the finding and intends to implement the recommended actions.
Corrective Action Plan Finding No.: 2024- 003 Condition: The District did not adequately document Fiscal Year 24 expenditures for the IDEA Flow-Through Project Year 2023 grant. The School District claimed more expenditures than was supported in its accounting records by a questioned cost amount of $38,378. Plan: The District should execute a review process over grant expenditure populations to ensure amounts that are submitted are proper as of fiscal year end as well as maintain complete and accurate supporting documentation. Anticipated Date of Completion: 6/30/2025 Name of Contact Person: Mr. Raphael Obafemi, Chief Financial Officer/CSBO Management Response: Management recognized the problem and has taken steps to hire an experienced Director of Grants to ensure that grant applications are carefully reviewed for compliance with directives and that supporting documentation for all expenditures is accurate and submitted with the required reports.
FAC accepted this audit on June 7, 2024 — management decision was due December 7, 2024.
FAC accepted this audit on February 5, 2023 — management decision was due August 5, 2023.
FAC accepted this audit on June 20, 2022 — management decision was due December 20, 2022.
FAC accepted this audit on January 20, 2021 — management decision was due July 20, 2021.
Criteria or specific requirement (including statutory, regulatory, or other citation) ? 200.516 (3) Known questioned costs that are greater than $25,000 for a type of compliance requirement for a major program. Known questioned costs are those specifically identified by the auditor. In evaluating the effect of questioned costs on the opinion on compliance, the auditor considers the best estimate of total costs questioned (likely questioned costs), not just the questioned costs specifically identified (known questioned costs). The auditor must also report known questioned costs when likely questioned costs are greater than $25,000 for a type of compliance requirement for a major program. In reporting questioned costs, the auditor must include information to provide proper perspective for judging the prevalence and consequences of the questioned costs. Condition The client claimed $26,516.41 in unsupported expenditures for reimbursement due to an error when preparing the claims. Questioned Costs $26,516.41 Context This issue was a result of an error made by the individual preparing the expenditure detail and reimbursement claim. Effect Costs not actually incurred or allowable to the grant could be mistakenly claimed for reimbursement. Cause This was an isolated incident as the client simply did not exclude expenditures that were reversed in the expenditure g/l detail. Recommendation Client should detail review expenditure detail to only include costs actually expensed in the g/l.
Show full finding ▾Hide full finding ▴Criteria or specific requirement (including statutory, regulatory, or other citation) ? 200.516 (3) Known questioned costs that are greater than $25,000 for a type of compliance requirement for a major program. Known questioned costs are those specifically identified by the auditor. In evaluating the effect of questioned costs on the opinion on compliance, the auditor considers the best estimate of total costs questioned (likely questioned costs), not just the questioned costs specifically identified (known questioned costs). The auditor must also report known questioned costs when likely questioned costs are greater than $25,000 for a type of compliance requirement for a major program. In reporting questioned costs, the auditor must include information to provide proper perspective for judging the prevalence and consequences of the questioned costs. Condition The client claimed $26,516.41 in unsupported expenditures for reimbursement due to an error when preparing the claims. Questioned Costs $26,516.41 Context This issue was a result of an error made by the individual preparing the expenditure detail and reimbursement claim. Effect Costs not actually incurred or allowable to the grant could be mistakenly claimed for reimbursement. Cause This was an isolated incident as the client simply did not exclude expenditures that were reversed in the expenditure g/l detail. Recommendation Client should detail review expenditure detail to only include costs actually expensed in the g/l.
IDEA Claims will be reviewed before being submitted to ISBE.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
Monthly ISBE reimbursements are prepared and submitted by the same employee of the District with no review or approval process in place. Questioned Costs: No potential questioned costs noted. Context: Finding is a considered to be a systemic control issue as the control is not in place to review and approve the monthly submissions. Effect: With no review process in place, potential questioned costs could arise. Cause: Lack of oversight and review of the reimbursement preparation and submission process. Recommendation: We recommend that the District ensure proper review and approval controls are in place and consistently executed throughout the year.
Show full finding ▾Hide full finding ▴Finding 2019-004 Federal Program - Child Nutrition Cluster Federal Agency - U.S. Department of Agriculture Pass-Through Entity - Illinois State Board of Education CFDA Number: 10.555, 10.553, 10.556 Project No: 2018-4210, 2019-4210 Criteria: The submissions to ISBE for reimbursement are reviewed and approved by a party other than the preparer. Condition: Monthly ISBE reimbursements are prepared and submitted by the same employee of the District with no review or approval process in place. Questioned Costs: No potential questioned costs noted. Context: Finding is a considered to be a systemic control issue as the control is not in place to review and approve the monthly submissions. Effect: With no review process in place, potential questioned costs could arise. Cause: Lack of oversight and review of the reimbursement preparation and submission process. Recommendation: We recommend that the District ensure proper review and approval controls are in place and consistently executed throughout the year.
Finding No.: 2019-004 Condition: Monthly ISBE reimbursements submissions are not reviewed or approved. Plan: The District should execute a review process over ISBE reimbursement submissions by someone else other than the preparer Anticipated Date of Completion: 6/30/2020 Name of Contact Person: Christi Tyler, Chief Financial Officer/CSBO Management Response: National School Lunch Claims will be reviewed before being submitted to ISBE.
FAC accepted this audit on December 19, 2018 — management decision was due June 19, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on October 23, 2017 — management decision was due April 23, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on November 17, 2016 — management decision was due May 17, 2017.
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