EIN: 366007234
UEI: CQ1SZ9CXU885
Audited by: Benning Group, LLC
Oversight agency: 84 [Department of Education]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 22, 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 22, 2025 (467 days ago).
What is a management decision? →The function of the District treasurer is the review the accounting functions and provide a measure of oversight over daily procedures. The District bookkeepr also serves as the District Treasurer. Segregation of duties essential for proper internal control over financial transactions is compromised when the same person functions in the capacity of both the person responsible for recording transactions and the person responsible for oversight of the financial procedures.
Show full finding ▾Hide full finding ▴The function of the District treasurer is the review the accounting functions and provide a measure of oversight over daily procedures. The District bookkeepr also serves as the District Treasurer. Segregation of duties essential for proper internal control over financial transactions is compromised when the same person functions in the capacity of both the person responsible for recording transactions and the person responsible for oversight of the financial procedures.
The district will continue to have a second individual review all montly bank statements, reconciliations, and treasurer's reports. The district will continue to have the Payroll Bookkeeper review accounts payable checks prior to mailing them and maintain documenation of the checks that have been reviewed
2022-001
The Illinois General Assebmly, pursuant to the Illinois Government Ethics Act (5 ILCS 420/4A-101), requires certain individuals including District board members, certified school business officials, and administrators, to annually file a statement of economic interest with the county clerk's office. The District had three individuals who did not file the statement of economic interest by the May 1st deadline.
Show full finding ▾Hide full finding ▴The Illinois General Assebmly, pursuant to the Illinois Government Ethics Act (5 ILCS 420/4A-101), requires certain individuals including District board members, certified school business officials, and administrators, to annually file a statement of economic interest with the county clerk's office. The District had three individuals who did not file the statement of economic interest by the May 1st deadline.
The district has appointed the Administrative Assistant to monitor the completion status of the economic interest statements and communicate with those individuals regarding the filing requirements and deadline. Tardy individuals were reminded on multiple occasions of their obligation to file by May 1st. This is the extent of our control over this process.
2022-002
Expenditure reports are required to be submitted to ISBE on a timely basis. The December 31, 2023 Title I School Improvement & Accountability - PL expenditure report 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 December 31, 2023 Title I School Improvement & Accountability - PL expenditure report was not filed within the required time frame.
The Business Director has calendar reminders set up for the end of each quarter when expenditure reports are due. When the expenditure reports for the quarter ending December 31, 2023 were filed, the Business Director noted in district files that this particular grant was not available to report. All of the required reports are systematically opened up on IWAS and distrct expenditures are reported accordingly. This particular report was not available for completeion on January 18, 2024 when all of the other expenditure reports were filed.
FAC accepted this audit on April 5, 2023 — management decision was due October 5, 2023.
The function of the District treasurer is to review the accounting functions and provide a measure of oversight over daily procedures. The District bookkeeper also serves as the district treasurer. Segregation of duties essential for proper internal control over financial transactions is compromised when the same person functions in the capacity of both the person responsible for recording transactions and the person responsible for oversight of the financial procedures.
Show full finding ▾Hide full finding ▴The function of the District treasurer is to review the accounting functions and provide a measure of oversight over daily procedures. The District bookkeeper also serves as the district treasurer. Segregation of duties essential for proper internal control over financial transactions is compromised when the same person functions in the capacity of both the person responsible for recording transactions and the person responsible for oversight of the financial procedures.
The district will continue to have a second individual review all monthly bank statements, reconciliations, and treasurer's reports. The district will designate someone besides the Treasurer to review accounts payable checks prior to mailing them and stamp them with the Superintendent's signature so there will be two signatures required on all accounts payable checks. See full Corrective Action Plan on district letterhead.
The Illinois General Assembly, pursuant to the Illinois Government Ethics Act (5 ILCS 420/4A-101), requires certain individuals, including District board members, certified school business officials, and administrators, to annually file a statement of economic interest with the county clerk's office. The District had one individual who did not file the statement of economic interest by the May 1st deadline.
Show full finding ▾Hide full finding ▴The Illinois General Assembly, pursuant to the Illinois Government Ethics Act (5 ILCS 420/4A-101), requires certain individuals, including District board members, certified school business officials, and administrators, to annually file a statement of economic interest with the county clerk's office. The District had one individual who did not file the statement of economic interest by the May 1st deadline.
The district will appoint a designated individual to monitor the completion status of the statements of economic interest and to communicate with and encourage those individuals who are not yet in compliance to complete them prior to the deadline. See full Corrective Action Plan on district letterhead.
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 2022. 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 2022. 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 increase the amount of its treasurer bond to meet the minimum bonding requirement. See full Corrective Action Plan on district letterhead.
The District is responsible for preparation of accurate financial statements. Material audit adjustments were identified during the fiscal year 2022 financial audit. Several adjustments were needed in order to properly report certain items of revenue and expense in accordance with the 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 2022 financial audit. Several adjustments were needed in order to properly report certain items of revenue and expense in accordance with the provisions of the Illinois School Code and the Illinois Program Accounting Manual (IPAM).
The Business Director will maintain open lines of communication with the district auditors in order to keep current on new accounting pronouncements that affect the financial statements. See full Corrective Action Plan on district letterhead.
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 9/30/21 expenditure report for the Title I - Low Income program (CFDA 84.010A) was not submitted within the required timeframe.
Show full finding ▾Hide full finding ▴Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 9/30/21 expenditure report for the Title I - Low Income program (CFDA 84.010A) was not submitted within the required timeframe.
The Business Director will establish Google Calendar reminders for upcoming due dates for expenditure reports. See full Corrective Action Plan on district letterhead.
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 9/30/21 expenditure report for the Title IV - Student Support & Academic Enrichment Program (CFDA 84.424) was not submitted within the required timeframe.
Show full finding ▾Hide full finding ▴Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 9/30/21 expenditure report for the Title IV - Student Support & Academic Enrichment Program (CFDA 84.424) was not submitted within the required timeframe.
The Business Director will establish Google Calendar reminders for upcoming due dates for expenditure reports. See full Corrective Action Plan on district letterhead.
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 9/30/21 expenditure report for the Title II - Teacher Quality program (CFDA 84.367A) was not submitted within the required timeframe.
Show full finding ▾Hide full finding ▴Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 9/30/21 expenditure report for the Title II - Teacher Quality program (CFDA 84.367A) was not submitted within the required timeframe.
The Business Director will establish Google Calendar reminders for upcoming due dates for expenditure reports. See full Corrective Action Plan on district letterhead.
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 9/30/21 expenditure report for the Fed Spec Ed - Pre-School Flow Through program (CFDA 84.173) was not submitted within the required timeframe.
Show full finding ▾Hide full finding ▴Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 9/30/21 expenditure report for the Fed Spec Ed - Pre-School Flow Through program (CFDA 84.173) was not submitted within the required timeframe.
The Business Director will establish Google Calendar reminders for upcoming due dates for expenditure reports. See full Corrective Action Plan on district letterhead.
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 9/30/21 expenditure report for the Fed Sp Ed - IDEA Flow Through program (CFDA 84.027A) was not submitted within the required timeframe.
Show full finding ▾Hide full finding ▴Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 9/30/21 expenditure report for the Fed Sp Ed - IDEA Flow Through program (CFDA 84.027A) was not submitted within the required timeframe.
The Business Director will establish Google Calendar reminders for upcoming due dates for expenditure reports. See full Corrective Action Plan on district letterhead.
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 6/30/22 expenditure report for the IDEA ARP Funding Flow Through program (CFDA 84.027X) was not submitted within the required timeframe.
Show full finding ▾Hide full finding ▴Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 6/30/22 expenditure report for the IDEA ARP Funding Flow Through program (CFDA 84.027X) was not submitted within the required timeframe.
The Business Director will establish Google Calendar reminders for upcoming due dates for expenditure reports. See full Corrective Action Plan on district letterhead.
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 6/30/22 expenditure report for the ESSER III program (CFDA 84.425U) was not submitted within the required timeframe.
Show full finding ▾Hide full finding ▴Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 6/30/22 expenditure report for the ESSER III program (CFDA 84.425U) was not submitted within the required timeframe.
The Business Director will establish Google Calendar reminders for upcoming due dates for expenditure reports. See full Corrective Action Plan on district letterhead.
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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