EIN: 371173790
UEI: H28QP7LE6CN7
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 16, 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 September 16, 2026 (22 days from today).
What is a management decision? →Employee benefits reported on the June 30, 2024 ESSER III grant expenditure report did not reconcile to supporting records. ; 10. Questioned Costs: $7,882; 11. Context: No supporting records were provided for employee benefits in the amount of $7,882 reported on the June 30, 2024 ESSER III grant expenditure report.; 12. Effect: The District reported employee benefits in the amount of $7,882 on the June 30, 2024 ESSER III grant expenditure report with no corresponding general ledger support. ; 13. Cause: The District did not properly code employee benefits on the general ledger for the June 30, 2024 ESSER III grant. ; 14. Recommendation: The District should assign personnel independent of the grant expenditure report preparer to review the grant expenditure reports for proper coding of grant expenditures prior to submission of the grant expenditure reports. ; 15. Management's Response: The District will assign personnel independent of the grant expenditure report preparer to review the grant expenditure reports for proper coding of grant expenditures prior to submission of the grant expenditure reports.
Show full finding ▾Hide full finding ▴1. Finding Number 2024-006; This finding is: New; Federal Pogram Name and Year: COVID 19: Education Stabilization Fund (2024); 4. Project No.: 4998-E3; 5. CFDA No.: 84.425U-COVID 19; 6. Passed Through: Illinois State Board of Education; 7. Federal Agency: Department of Education; 8. Criteria or specific requirement (including statuatory, regulatory, or other citation) Internal controls over compliance related to reporting require periodic comparison of grant expenditure reports to supporting records.; 9. Condition: Employee benefits reported on the June 30, 2024 ESSER III grant expenditure report did not reconcile to supporting records. ; 10. Questioned Costs: $7,882; 11. Context: No supporting records were provided for employee benefits in the amount of $7,882 reported on the June 30, 2024 ESSER III grant expenditure report.; 12. Effect: The District reported employee benefits in the amount of $7,882 on the June 30, 2024 ESSER III grant expenditure report with no corresponding general ledger support. ; 13. Cause: The District did not properly code employee benefits on the general ledger for the June 30, 2024 ESSER III grant. ; 14. Recommendation: The District should assign personnel independent of the grant expenditure report preparer to review the grant expenditure reports for proper coding of grant expenditures prior to submission of the grant expenditure reports. ; 15. Management's Response: The District will assign personnel independent of the grant expenditure report preparer to review the grant expenditure reports for proper coding of grant expenditures prior to submission of the grant expenditure reports.
Corrective Action Plan: Finding No.: 2024-006; Condition: Employee Benefits reported on the June 30, 2024 ESSER III grant expenditure report did not reconcile to supporting records. Plan: The District will assign personnel independent of the grant expenditure report preparer to review the grant expenditure reports for proper coding of grant expenditures prior to submission of the grant expenditure reports.; Anticipated date of completion: 6/30/2026; Name of Contact Person: Ryan Peyton; Management Response: Management will implement the auditor's recommendation in the year ended June 30, 2026.
FAC accepted this audit on July 5, 2023 — management decision was due January 5, 2024.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2022- 002 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: COVID 19: Education Stabilization Fund (2021 & 2022) 4. Project No.: 4998-ER, E2 & E3 5. CFDA No.: 84.425D-COVID 19, 84.425U-COVID 19 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) Equipment and Real Property Management compliance requirements require that property records be maintained that include a description of the property, a serial number or other identification number, the source of funding of the property (including the federal award identification number), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property and any ultimate disposition data including the date of disposal and the sales price of the property. (2 CFR section 200.313(d)(1)) 9. Condition The District's property records did not include the date purchased and serial numbers for equipment purchased with Education Stabilization Funding. 10. Questioned Costs None 11. Context The inventory of equipment is material to the program. 12. Effect The District is not in compliance with Equipment and Real Property Management compliance requirements. 13. Cause The District was not aware that the date purchased and serial numbers needed to be included in the property records. 14. Recommendation The District should assign an employee independent of the preparer, preferably with knowledge of applicable federal grant expenditures, to review the District's property records on a periodic basis to ensure the listing meets the requirements of 2 CFR section 200.313(d)(1). 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2023.
Show full finding ▾Hide full finding ▴SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2022- 002 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: COVID 19: Education Stabilization Fund (2021 & 2022) 4. Project No.: 4998-ER, E2 & E3 5. CFDA No.: 84.425D-COVID 19, 84.425U-COVID 19 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) Equipment and Real Property Management compliance requirements require that property records be maintained that include a description of the property, a serial number or other identification number, the source of funding of the property (including the federal award identification number), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property and any ultimate disposition data including the date of disposal and the sales price of the property. (2 CFR section 200.313(d)(1)) 9. Condition The District's property records did not include the date purchased and serial numbers for equipment purchased with Education Stabilization Funding. 10. Questioned Costs None 11. Context The inventory of equipment is material to the program. 12. Effect The District is not in compliance with Equipment and Real Property Management compliance requirements. 13. Cause The District was not aware that the date purchased and serial numbers needed to be included in the property records. 14. Recommendation The District should assign an employee independent of the preparer, preferably with knowledge of applicable federal grant expenditures, to review the District's property records on a periodic basis to ensure the listing meets the requirements of 2 CFR section 200.313(d)(1). 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2023.
17-020-0180-26 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022-_ 002__ Condition: The District's property records did not include the date purchased and serial numbers for equipment purchased with Education Stabilization Funding. Plan: The District will assign an employee independent of the preparer, preferably with knowledge of applicable federal grant expenditures, to review the District's property records on a periodic basis to ensure the listing meets the requirements of 2 CFR section 200.313(d)(1). Anticipated Date of Completion: 06/30/2023 Name of Contact Person: Hillary Stanifer Management Response: Management will implement the corrective action plan for the year ended June 30, 2023.
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