EIN: 366004954
UEI: QCR2JBDSPNX3
Audited by: NEWKIRK & ASSOCIATES, INC
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 November 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 May 26, 2025 (467 days ago).
What is a management decision? →FAC accepted this audit on November 20, 2023 — management decision was due May 20, 2024.
The District does not have adequate internal controls and segregation of duties over financial reporting, and relies upon the auditor for this expertise. We also noted bank reconciliations were not properly prepared for most of the fiscal year. Context: It was determined that District personnel do not have the expertise necessary to prepare external financial reports without assistance from the auditor and there is a lack of segregation of duties over payroll and cash disbursement functions.
Show full finding ▾Hide full finding ▴Criteria: The District must have functioning controls over financial reporting. Condition: The District does not have adequate internal controls and segregation of duties over financial reporting, and relies upon the auditor for this expertise. We also noted bank reconciliations were not properly prepared for most of the fiscal year. Context: It was determined that District personnel do not have the expertise necessary to prepare external financial reports without assistance from the auditor and there is a lack of segregation of duties over payroll and cash disbursement functions.
Familiarize our staff with financial reporting requirements and segregate duties to the extent possible.
2022-001
FAC accepted this audit on October 30, 2022 — management decision was due April 30, 2023.
The District must have functioning controls over financial reporting. The District does not have adequate internal controls and segregation of duties over financial reporting, and relies upon the auditor for this expertise. It was determined that District personnel do not have the expertise necessary to prepare external financial reports without assistance from the auditor and there is a lack of segregation of duties over payroll and cash disbursement functions.
Show full finding ▾Hide full finding ▴The District must have functioning controls over financial reporting. The District does not have adequate internal controls and segregation of duties over financial reporting, and relies upon the auditor for this expertise. It was determined that District personnel do not have the expertise necessary to prepare external financial reports without assistance from the auditor and there is a lack of segregation of duties over payroll and cash disbursement functions.
Familiarize staff with financial reporting requirements and segregate duties to the extent possible. The cost of training or adding personnel will be considered, if cost effective.
2021-001
2 CFR section 200.302(b)(3-4) states ?The financial management system of each non-Federal entity must provide for the following? (3) Records that identify adequately the source and application of funds for federally-funded activities. These records must contain information pertaining to Federal awards, authorizations, financial obligations, unobligated balances, assets, expenditures, income and interest and be supported by source documentation. (4) Effective control over, and accountability for, all funds, property, and other assets. The non-Federal entity must adequately safeguard all assets and assure that they are used solely for authorized purposes.? During our audit we noted $13,612.46 of payroll expenditures were counted twice on the June 30, 2022. $13,612.46 was over claimed. This is the actual amount. We believe this was a clerical error and extrapolation wasn?t practical because of the nature of discrepancy it was difficult to quantify them against all grant expenditures as this appears to be an isolated clerical error.
Show full finding ▾Hide full finding ▴2 CFR section 200.302(b)(3-4) states ?The financial management system of each non-Federal entity must provide for the following? (3) Records that identify adequately the source and application of funds for federally-funded activities. These records must contain information pertaining to Federal awards, authorizations, financial obligations, unobligated balances, assets, expenditures, income and interest and be supported by source documentation. (4) Effective control over, and accountability for, all funds, property, and other assets. The non-Federal entity must adequately safeguard all assets and assure that they are used solely for authorized purposes.? During our audit we noted $13,612.46 of payroll expenditures were counted twice on the June 30, 2022. $13,612.46 was over claimed. This is the actual amount. We believe this was a clerical error and extrapolation wasn?t practical because of the nature of discrepancy it was difficult to quantify them against all grant expenditures as this appears to be an isolated clerical error.
The District will create general ledger accounts to better segregate and track expenditures specific to grant programs. The District will also have grant expenditures reports reviewed by someone other than the preparer before submission.
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.
