EIN: 366005356
UEI: GK9RB13VL9M4
Audited by: Bohnsack & Frommelt LLP
Oversight agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 3, 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 3, 2026 (38 days ago).
What is a management decision? →FAC accepted this audit on December 10, 2024 — management decision was due June 10, 2025.
FAC accepted this audit on January 22, 2024 — management decision was due July 22, 2024.
FAC accepted this audit on November 6, 2022 — management decision was due May 6, 2023.
FAC accepted this audit on December 22, 2021 — management decision was due June 22, 2022.
The District's internal controls over the preparation of the SEFA failed to recongize the IDEA grant expenditures within the Special Education Cluster were overreported by $263,520. The District reported expenditures related to the IDEA program greater than the grant allotment in the current year and those expenditures over the allotment amount were included in the intial amount reported in the SEFA for the IDEA grant. After management's identification of the error subsequent to teh completion of the audit but prior to the release of the audit, the District subsequently adjusted its SEFA to reduce the total reported expenditures for the IDEA grant and Special Education Cluster by $263,520. Questioned Costs: $263,520 Context: There were grant expenditures improperly reported on the initial Schedule of Expenditures of Federal Awards for the fiscal year ended June 30, 2021 of $263,520 for the IDEA grant. Effect: Reissuance of the SEFA. Cause: Grant expenditures were not reconciled to the grant allotment on a timely basis. Recommendation: We recommend a review process of the reconciliation of expenditures to the available funding of each grant take place on a timely basis after year end. Management?s Response: Management has reviewed the finding and agrees.
Show full finding ▾Hide full finding ▴Criteria: The District must prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period covered by the District's financial statements which must include the total Federal awards expenditured in accordance with requirements 2 CFR 200.502. Condition: The District's internal controls over the preparation of the SEFA failed to recongize the IDEA grant expenditures within the Special Education Cluster were overreported by $263,520. The District reported expenditures related to the IDEA program greater than the grant allotment in the current year and those expenditures over the allotment amount were included in the intial amount reported in the SEFA for the IDEA grant. After management's identification of the error subsequent to teh completion of the audit but prior to the release of the audit, the District subsequently adjusted its SEFA to reduce the total reported expenditures for the IDEA grant and Special Education Cluster by $263,520. Questioned Costs: $263,520 Context: There were grant expenditures improperly reported on the initial Schedule of Expenditures of Federal Awards for the fiscal year ended June 30, 2021 of $263,520 for the IDEA grant. Effect: Reissuance of the SEFA. Cause: Grant expenditures were not reconciled to the grant allotment on a timely basis. Recommendation: We recommend a review process of the reconciliation of expenditures to the available funding of each grant take place on a timely basis after year end. Management?s Response: Management has reviewed the finding and agrees.
Corrective Actions Taken or Planned: In some cases, the District overexpends it's grants, as happened with the 2020-2021 IDEA Flowthrough Grant. The SEFA error resulted from reporting all expenditures related to the grant rather than only the ISBE approved expenditures. In order to prevent this type of reporting error in the future, the District will create journal entries at the end of the fiscal year to move all grant expenses that are not ISBE approved to a District funding source. In addition, upon completion of the auditor's review, the District will re-evaluate the SEFA using information from District records and ISBE to ensure accuracy prior to approving the final report. Anticipated completion date: June 30, 2022 Contact person: David McDermott, Chief Financial Officer
FAC accepted this audit on November 3, 2020 — management decision was due May 3, 2021.
FAC accepted this audit on October 14, 2019 — management decision was due April 14, 2020.
FAC accepted this audit on December 17, 2018 — management decision was due June 17, 2019.
FAC accepted this audit on October 21, 2017 — management decision was due April 21, 2018.
FAC accepted this audit on October 20, 2016 — management decision was due April 20, 2017.
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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