EIN: 366007392
UEI: K1JGJK7LRNR8
Audited by: Benning Group, LLC
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 January 5, 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 5, 2026 (63 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).
District worked with the audit team to make changes to code things properly.
Expenditure reports are required to be submitted to ISBE on a timely basis. The September 30, 2024 expenditure report for IDEA Preschool 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 September 30, 2024 expenditure report for IDEA Preschool was not filed within the required time frame.
Timing was off on the reporting period and has already been corrected.
Expenditure reports are required to be submitted to ISBE on a timely basis. The September 30, 2024 expenditure report for IDEA Preschool 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 September 30, 2024 expenditure report for IDEA Preschool was not filed within the required time frame.
Timing was off on the reporting period and has already been corrected.
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. Material audit adjustments were identified during the fiscal year 2023 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 2023 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).
District worked with audit team to have a lease payment spreadsheet and verify bus entry for FY24. District also created a grant spreadsheet to use each quarter and ensure expenditures are coded correctly. See full Corrective Action Plan on district letterhead.
2022-001
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The Sept 30, 2022 and Dec 31, 2022 expenditure reports for ARP IDEA - IDEA ARP Funding Flow Through and ARP IDEA - IDEA Preschool Funding Flow Through were 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 each quarter. The Sept 30, 2022 and Dec 31, 2022 expenditure reports for ARP IDEA - IDEA ARP Funding Flow Through and ARP IDEA - IDEA Preschool Funding Flow Through were not filed within the required time frame.
Timing was off on the reporting period and has already been corrected. District added a calendar listing of reporting periods and dates dues in the grant folder. See full Corrective Action Plan on district letterhead.
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The Sept 30, 2022 and Dec 31, 2022 expenditure reports for ARP IDEA - IDEA ARP Funding Flow Through were 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 each quarter. The Sept 30, 2022 and Dec 31, 2022 expenditure reports for ARP IDEA - IDEA ARP Funding Flow Through were not filed within the required time frame.
Timing was off on the reporting period and has already been corrected. District added a calendar listing of reporting periods and dates dues in the grant folder. See full Corrective Action Plan on district letterhead.
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The Sept 30, 2022 and Dec 31, 2022 expenditure reports for ARP IDEA - IDEA Preschool Funding Flow Through were 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 each quarter. The Sept 30, 2022 and Dec 31, 2022 expenditure reports for ARP IDEA - IDEA Preschool Funding Flow Through were not filed within the required time frame.
Timing was off on the reporting period and has already been corrected. District added a calendar listing of reporting periods and dates dues in the grant folder. See full Corrective Action Plan on district letterhead.
FAC accepted this audit on April 5, 2023 — management decision was due October 5, 2023.
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).
Change the FY23 bus lease entries/payments to match new coding requirements. See the full Corrective Action Plan included with the reporting package.
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 6/30/2022 expenditure report for the Agriculture Education (20) program was 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 each quarter. The 6/30/2022 expenditure report for the Agriculture Education (20) program was not filed within 20 days of the end of the quarter.
Create a quarterly expenditure report checklist to ensure all reports are completed. See full Corrective Action Plan on the district letterhead.
FAC accepted this audit on December 21, 2021 — management decision was due June 21, 2022.
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 follow up with each required individual annually to ensure the proper statements are being filed in a timely manner. 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.
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.
