EIN: 366004902
UEI: K1NRS3374GA7
Audited by: ECCEZION
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 February 5, 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 5, 2026 (24 days ago).
What is a management decision? →FAC accepted this audit on December 18, 2024 — management decision was due June 18, 2025.
Data submitted to the state showed some expenditures categorized differently from previously filed expenditure reports. 10. Questioned Costs: None 11. Context: A clerical error caused amounts to be categorized incorrectly. 12. Effect: Data was not accurately submitted. 13. Cause: The District's procedures did not detect or prevent this error. 14. Recommendation The 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: 2024 - 001 2. THIS FINDING IS: Repeat from Prior Year; Year originally reported? 2023 3. Federal Program Name and Year: Elementary and Secondary Emergency Relief Fund 4. Project No.: 22-4998-CP, 22-4998-D2, 22-4998-E3, 22-4998-HL, 23-4998-D3, 23-4998-E2 5. CFDA No.: 84.425D, 84.425U, 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: A clerical error caused amounts to be categorized incorrectly. 12. Effect: Data was not accurately submitted. 13. Cause: The District's procedures did not detect or prevent this error. 14. Recommendation The 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: 06/30/2025 Name of Contact Person: Mathew Wilkinson, Ed. D., CSBO Management Response: N/A
2023-001
FAC accepted this audit on December 21, 2023 — management decision was due June 21, 2024.
Data submitted to the state showed some expenditures categorized differently from previously filed expenditure reports. 10. Questioned Costs: None 11. Context: A clerical error caused amounts to be categorized incorrectly. 12. Effect: Data was not accurately submitted. 13. Cause: The District's procedures did not detect or prevent this error. 14. Recommendation The 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 4. Project No.: 22-4998-CP, 22-4998-D2, 22-4998-E3, 22-4998-HL, 23-4998-D3, 23-4998-E2 5. CFDA No.: 84.425D, 84.425U, 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: A clerical error caused amounts to be categorized incorrectly. 12. Effect: Data was not accurately submitted. 13. Cause: The District's procedures did not detect or prevent this error. 14. Recommendation The 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: 06/30/2024 Name of Contact Person: Mathew Wilkinson, Ed. D., CSBO Management Response: N/A
FAC accepted this audit on December 14, 2022 — management decision was due June 14, 2023.
FAC accepted this audit on October 28, 2021 — management decision was due April 28, 2022.
FAC accepted this audit on February 8, 2021 — management decision was due August 8, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on October 8, 2018 — management decision was due April 8, 2019.
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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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