EIN: 366005647
UEI: PLN9BZ45RFV5
Audited by: Lauterbach & Amen LLP
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 March 28, 2025. 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 September 28, 2025 (336 days ago).
What is a management decision? →The 2023 data collection form and audit package were not submitted timely. Criteria: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. During 2023, this requirement due on March 31, 2024. Cause: The late filing is due to delays in the single audit process. Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies. Recommendation: We recommend the District implement policies and procedures related to the Uniform Guidance reporting requirements. Corrective Action Plan: The Finance Manager, along with staff, will review and evaluate the reporting requirements of all grants to ensure timely reporting requirements.
Show full finding ▾Hide full finding ▴Condition: The 2023 data collection form and audit package were not submitted timely. Criteria: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. During 2023, this requirement due on March 31, 2024. Cause: The late filing is due to delays in the single audit process. Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies. Recommendation: We recommend the District implement policies and procedures related to the Uniform Guidance reporting requirements. Corrective Action Plan: The Finance Manager, along with staff, will review and evaluate the reporting requirements of all grants to ensure timely reporting requirements.
The Finance Director, along with staff, will review and evaluate the reporting requirements of all grants to ensure timely reporting requirements
FAC accepted this audit on May 29, 2024 — management decision was due November 29, 2024.
FAC accepted this audit on March 21, 2023 — management decision was due September 21, 2023.
1. Finding Number: 2022-002 2. This Finding is: New 3. Federal Program Name and Year: Special Education Cluster- 2021 & 2022 4. Project No.: 4600, 4620, & 4998- ID & PS 5. CFDA No.: 84.027, 84.027- COVID-19, 84.027X, 84.173, & 84.173- COVID-19, 84.173X 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Strong internal controls over matching, level of effort and earmarking compliance requirements require District personnel to have the knowledge necessary to adequately review the District's Maintenance of Effort calculation for accuracy. 9. Condition The District's Fiscal Year 2022 and 2021 Maintenance of Effort calculations were prepared by personnel at the Illinois State Board of Education and subsequent to the District personnel's review contained numerous errors. The calculations were submitted including those errors. 10. Questioned Costs None 11. Context The Maintenance of Effort calculations performed in Fiscal Year 2022 and 2021 using Fiscal Year 2020 and 2019 expenditures, respectively. 12. Effect The District's Fiscal Year 2022 and 2021 Maintenance of Effort calculations were not accurate. The calculations included material transportation expenditures paid to another school district twice. 13. Cause Personnel at the Illinois State Board of Education inadvertently completed the calculation incorrectly and the District personnel assigned to review the Maintenance of Effort calculation prior to its submission were not properly trained to identify the errors. 14. Recommendation District personnel assigned to review the Maintenance of Effort calculation should be trained to properly complete the calculation. 15. Management's response Management will implement the auditor's recommendation in January 2023.
Show full finding ▾Hide full finding ▴1. Finding Number: 2022-002 2. This Finding is: New 3. Federal Program Name and Year: Special Education Cluster- 2021 & 2022 4. Project No.: 4600, 4620, & 4998- ID & PS 5. CFDA No.: 84.027, 84.027- COVID-19, 84.027X, 84.173, & 84.173- COVID-19, 84.173X 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Strong internal controls over matching, level of effort and earmarking compliance requirements require District personnel to have the knowledge necessary to adequately review the District's Maintenance of Effort calculation for accuracy. 9. Condition The District's Fiscal Year 2022 and 2021 Maintenance of Effort calculations were prepared by personnel at the Illinois State Board of Education and subsequent to the District personnel's review contained numerous errors. The calculations were submitted including those errors. 10. Questioned Costs None 11. Context The Maintenance of Effort calculations performed in Fiscal Year 2022 and 2021 using Fiscal Year 2020 and 2019 expenditures, respectively. 12. Effect The District's Fiscal Year 2022 and 2021 Maintenance of Effort calculations were not accurate. The calculations included material transportation expenditures paid to another school district twice. 13. Cause Personnel at the Illinois State Board of Education inadvertently completed the calculation incorrectly and the District personnel assigned to review the Maintenance of Effort calculation prior to its submission were not properly trained to identify the errors. 14. Recommendation District personnel assigned to review the Maintenance of Effort calculation should be trained to properly complete the calculation. 15. Management's response Management will implement the auditor's recommendation in January 2023.
Corrective Action Plan Finding No.: 2022-_ 002__ Condition: The District's Fiscal Year 2022 and 2021 Maintenance of Effort calculations were prepared by personnel at the Illinois State Board of Education and subsequent to the District personnel's review contained numerous errors. The calculations were submitted including those errors. Plan: District personnel assigned to review the Maintenance of Effort calculation should be trained to properly complete the calculation. Anticipated Date of Completion: 1/30/2023 Name of Contact Person: Russell Ragon Management Response: Management will implement the auditor's recommendation in January 2023.
1. Finding Number: 2022-003 2. This Finding is: New 3. Federal Program Name and Year: Education Stabilization Fund- 2022 4. Project No.: 4998- D2 & E3 5. CFDA No.: 84.425- COVID-19, 84.425D & 84.425- COVID-19, 84.425U 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Internal control over Equipment and Real Property Management compliance requirements require the District to assign the responsibility to maintain all inclusive property records for all real property acquired with Federal Funds to a qualified employee. 9. Condition No District employee was assigned the responsibility of maintaining all inclusive federally funded property records; consequently, the District only has incomplete lists. 10. Questioned Costs None 11. Context No employee has ever been assigned the responsibility of maintaining all inclusive federally funded property records and several incomplete lists were in the possession of several different employees at June 30, 2022. 12. Effect The District's internal control over Equipment and Real Property Management compliance requirements is not as strong as possible. 13. Cause District administration was unaware that there was a federal compliance requirement for all inclusive federally funded property records; as a result, they failed to assign the related responsibility to an employee(s). 14. Recommendation District administrative personnel should maintain all inclusive federally funded property records by soliciting input from the employees previously maintaining incomplete lists. 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2023.
Show full finding ▾Hide full finding ▴1. Finding Number: 2022-003 2. This Finding is: New 3. Federal Program Name and Year: Education Stabilization Fund- 2022 4. Project No.: 4998- D2 & E3 5. CFDA No.: 84.425- COVID-19, 84.425D & 84.425- COVID-19, 84.425U 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Internal control over Equipment and Real Property Management compliance requirements require the District to assign the responsibility to maintain all inclusive property records for all real property acquired with Federal Funds to a qualified employee. 9. Condition No District employee was assigned the responsibility of maintaining all inclusive federally funded property records; consequently, the District only has incomplete lists. 10. Questioned Costs None 11. Context No employee has ever been assigned the responsibility of maintaining all inclusive federally funded property records and several incomplete lists were in the possession of several different employees at June 30, 2022. 12. Effect The District's internal control over Equipment and Real Property Management compliance requirements is not as strong as possible. 13. Cause District administration was unaware that there was a federal compliance requirement for all inclusive federally funded property records; as a result, they failed to assign the related responsibility to an employee(s). 14. Recommendation District administrative personnel should maintain all inclusive federally funded property records by soliciting input from the employees previously maintaining incomplete lists. 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2023.
Corrective Action Plan Finding No.: 2022-_ 003__ Condition: No District employee was assigned the responsibility of maintaining all inclusive federally funded property records; consequently, the District only has incomplete lists. Plan: District administrative personnel should maintain all inclusive federally funded property records by soliciting input from the employees previously maintaining incomplete lists. Anticipated Date of Completion: 6/30/2023 Name of Contact Person: Russell Ragon Management Response: Management will implement the auditor's recommendation for the year ended June 30, 2023.
FAC accepted this audit on February 28, 2022 — management decision was due August 28, 2022.
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