EIN: 366007475
UEI: V5JEV8FH9J74
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 March 26, 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 September 26, 2024 (702 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 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).
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
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 multiple individuas 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 multiple individuas who did not file the statement of economic interest by the May 1st deadline.
The District Secretary will contact all board members and administrators to remind them of the deadline to file. 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. 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).
Steps have been taken to avoid filing of late expenditure reports with ISBE. See full Corrective Action Plan on the district letterhead.
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 9/30/21 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 Title I - Low Income Program (CFDA 84.010A) was not submitted within the required timeframe.
The district filed the report as soon as they became aware that it was not filed. The district set up reminders to repeat each month in the bookkeeper's calendar. See full Corrective Action Plan on the district letterhead.
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 6/30/22 ESSER III (CFDA 84.425U) expenditure report 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 6/30/22 ESSER III (CFDA 84.425U) expenditure report was not filed within 20 days of the end of the quarter.
The ESSER III Grant was not approved by ISBE until 9-28-22, so the expenditure reports for the grant were not even available to be submitted until that date. As soon as they became available, the district submitted the expenditure report. This was only because the grant was not approved so expenditure reports were not even available until it was approved. See full Corrective Action Plan on the 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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