EIN: 366005474
UEI: GKKDNEFGVW71
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 January 9, 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 July 9, 2026 (53 days ago).
What is a management decision? →The District is responsible for preparation of accurate financial statements. Material audit adjustments were identified during the fiscal year 2025 financial audit. Adjustments were needed in order 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 preparation of accurate financial statements. Material audit adjustments were identified during the fiscal year 2025 financial audit. Adjustments were needed in order 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).
There material adjustment was due to an issue with the migration to a new accounting software. The issue has been addressed. The district will be more diligent in monitoring transactions to ensure proper posting of transactions occurs.
2024-001
FAC accepted this audit on October 29, 2024 — management decision was due April 29, 2025.
The District is responsible for preparation of accurate financial statements. Material audit adjustments were identified during the fiscal year 2024 financial audit. Adjustments were needed in order 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 preparation of accurate financial statements. Material audit adjustments were identified during the fiscal year 2024 financial audit. Adjustments were needed in order 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 be more diligent in ensuring that transactions are recorded properly. See full Corrective Action Plan on district letterhead.
2023-001
Expenditure reports are required to be submitted to ISBE on a timely basis. The March 31, 2024 IDEA Flow Through and Teacher Vacancy Pilot Program (state program) expenditure reports were not filed within 20 days of the end of the quarter.
Show full finding ▾Hide full finding ▴Expenditure reports are required to be submitted to ISBE on a timely basis. The March 31, 2024 IDEA Flow Through and Teacher Vacancy Pilot Program (state program) expenditure reports were not filed within 20 days of the end of the quarter.
The district will be more aware of meeting expenditure report deadlines. See full Corrective Action Plan on district letterhead.
2023-004
Expenditure reports are required to be submitted to ISBE on a timely basis. The expenditure report for March 31, 2024 IDEA Flow Through was not filed within the required time frame.
Show full finding ▾Hide full finding ▴Expenditure reports are required to be submitted to ISBE on a timely basis. The expenditure report for March 31, 2024 IDEA Flow Through was not filed within the required time frame.
The district will be more aware of meeting expenditure report deadlines. See full Corrective Action Plan on district letterhead.
FAC accepted this audit on March 26, 2024 — management decision was due September 26, 2024.
The District is responsible for preparation of accurate financial statements. A material audit adjustment was identified during the fiscal year 2023 financial audit. Several material audit adjustments were necessary to arrive at accurate financial statements 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 preparation of accurate financial statements. A material audit adjustment was identified during the fiscal year 2023 financial audit. Several material audit adjustments were necessary to arrive at accurate financial statements in accordance with provisions of the Illinois School Code and the Illinois Program Accounting Manual (IPAM).
The district will seek guidance for recording transactions under new accounting standards as they arise in the future. See full Corrective Action Plan on district letterhead.
2022-001
One or more custodians of funds failed to comply with the bonding requirements of the Illinois School Code. The treasurer's bond in force was not sufficient to meet the bonding requirement for one month during fiscal year 2023. The Illinois School Code requires the district treasurer to be bonded for at least 25% of the total funds in his/her custody.
Show full finding ▾Hide full finding ▴One or more custodians of funds failed to comply with the bonding requirements of the Illinois School Code. The treasurer's bond in force was not sufficient to meet the bonding requirement for one month during fiscal year 2023. The Illinois School Code requires the district treasurer to be bonded for at least 25% of the total funds in his/her custody.
The district will be more aware of ensuring they have an adequate treasurer's bond. See full Corrective Action Plan on district letterhead.
The District's internal controls state most purchases require a purchase order. Purchase orders were missing on 2 out of 26 transactions tested.
Show full finding ▾Hide full finding ▴The District's internal controls state most purchases require a purchase order. Purchase orders were missing on 2 out of 26 transactions tested.
The district will be more aware of ensuring they have the appropriate approval documentation for disbursements. See full Corrective Action Plan on district letterhead.
The District is responsible for filing quarterly expenditure reports on time, within 20 days of the end of the quarter. The District filed the Sept 30, 2022 IDEA Pre-K and IDEA FT, the Dec 31, 2022 ESSER II, and the Mar 31, 2023 ESSER II expenditure reports late.
Show full finding ▾Hide full finding ▴The District is responsible for filing quarterly expenditure reports on time, within 20 days of the end of the quarter. The District filed the Sept 30, 2022 IDEA Pre-K and IDEA FT, the Dec 31, 2022 ESSER II, and the Mar 31, 2023 ESSER II expenditure reports late.
The district will be more aware of meeting expenditure report deadlines. See full Corrective Action Plan on district letterhead.
The District is responsible for filing quarterly expenditure reports on time, within 20 days of the end of the quarter. The District filed the Dec 31, 2022 and Mar 31, 2023 ESSER II expenditure reports late.
Show full finding ▾Hide full finding ▴The District is responsible for filing quarterly expenditure reports on time, within 20 days of the end of the quarter. The District filed the Dec 31, 2022 and Mar 31, 2023 ESSER II expenditure reports late.
The district will be more aware of meeting expenditure report deadlines. See full Corrective Action Plan on district letterhead.
FAC accepted this audit on March 5, 2023 — management decision was due September 5, 2023.
The District is responsible for preparation of accurate financial statements. A material audit adjustment was identified during the fiscal year 2022 financial audit. Several material audit adjustments were necessary to arrive at accurate financial statements 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 preparation of accurate financial statements. A material audit adjustment was identified during the fiscal year 2022 financial audit. Several material audit adjustments were necessary to arrive at accurate financial statements in accordance with provisions of the Illinois School Code and the Illinois Program Accounting Manual (IPAM).
The district will seek guidance for recording transactions under new accounting standards as they arise in the future. See the full Corrective Action Plan included with the reporting package.
The District is responsible for filing quarterly expenditure reports on time, within 20 days of the end of the quarter. The District filed the 9/30/21 Title II - Teacher Quality expenditure report late.
Show full finding ▾Hide full finding ▴The District is responsible for filing quarterly expenditure reports on time, within 20 days of the end of the quarter. The District filed the 9/30/21 Title II - Teacher Quality expenditure report late.
The district will be more aware of meeting expenditure report deadlines. See the full Corrective Action Plan included with the reporting package.
The District is responsible for filing quarterly expenditure reports on time, within 20 days of the end of the quarter. The District filed the 9/30/21 Title I - Low Income expenditure report late.
Show full finding ▾Hide full finding ▴The District is responsible for filing quarterly expenditure reports on time, within 20 days of the end of the quarter. The District filed the 9/30/21 Title I - Low Income expenditure report late.
The district will be more aware of meeting expenditure report deadlines. See the full Corrective Action Plan included with the reporting package.
The District is responsible for filing quarterly expenditure reports on time, within 20 days of the end of the quarter. The District filed the 9/30/21 Title IV - Student Support & Academic Enrichment report late.
Show full finding ▾Hide full finding ▴The District is responsible for filing quarterly expenditure reports on time, within 20 days of the end of the quarter. The District filed the 9/30/21 Title IV - Student Support & Academic Enrichment report late.
The district will be more aware of meeting expenditure report deadlines. See the 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 preparation of accurate financial statements. A material audit adjustment was identified during the fiscal year 2021 financial audit. Adjustment was needed in order to properly report School Maintenance Grant expenditures 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 preparation of accurate financial statements. A material audit adjustment was identified during the fiscal year 2021 financial audit. Adjustment was needed in order to properly report School Maintenance Grant expenditures in accordance with provisions of the Illinois School Code and the Illinois Program Accounting Manual (IPAM).
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 is responsible for filing quarterly expenditure reports on time, within 20 days of the end of the quarter. The District filed the 9/30/2020 quarterly expenditure report late.
Show full finding ▾Hide full finding ▴The District is responsible for filing quarterly expenditure reports on time, within 20 days of the end of the quarter. The District filed the 9/30/2020 quarterly expenditure report late.
The District will file all quarterly expenditure reports timely within 20 days of the end of the quarter. See the full Corrective Action Plan included with the reporting package.
The District is responsible for filing quarterly expenditure reports on time, within 20 days of the end of the quarter. The District filed the 9/30/2020 quarterly expenditure report late.
Show full finding ▾Hide full finding ▴The District is responsible for filing quarterly expenditure reports on time, within 20 days of the end of the quarter. The District filed the 9/30/2020 quarterly expenditure report late.
The District will file all quarterly expenditure reports timely within 20 days of the end of the quarter. See the full Corrective Action Plan included with the reporting package.
The District is responsible for filing quarterly expenditure reports on time, within 20 days of the end of the quarter. The District filed the 9/30/2020 quarterly expenditure report late.
Show full finding ▾Hide full finding ▴The District is responsible for filing quarterly expenditure reports on time, within 20 days of the end of the quarter. The District filed the 9/30/2020 quarterly expenditure report late.
The District will file all quarterly expenditure reports timely within 20 days of the end of the quarter. See the full Corrective Action Plan included with the reporting package.
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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