EIN: 376001759
UEI: C83FD7GDF7B1
Audited by: CliftonLarsonAllen LLP
Cognizant 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 February 19, 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 August 19, 2025 (376 days ago).
What is a management decision? →During our testing of performance reports, we noted that reports were not reviewed by someone within the District that is separate from the preparer. The District does not have an internal control over the submission of reports related to this program. Questioned Costs: None Context: We noted this condition in 2 of 2 performance reports tested. Cause: The District does not have proper internal controls in place regarding submission of reports. Effect: The District may not detect errors in grant reporting for which it is responsible. Repeat Finding: This finding is a repeat finding from the immediately prior year but for a different major federal program. The prior year finding number was 2023-003. Recommendation: We recommend the District implement an internal control to review the work performed by the individual preparing the reports before submission. Views of Responsible Officials and Planned Corrective Actions: The District will review the work performed by the individual preparing the reports before submission.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Education Federal Program Title: COVID-19 – Elementary and Secondary School Emergency Relief Fund Assistance Listing Number: 84.425 Pass-Through Agency: Illinois State Board of Education Pass-Through Number(s): 24-4998-HL, 24-4998-E3 Award Period: July 1, 2023 – September 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The District is required to have an internal control over compliance specific to reporting. Condition: During our testing of performance reports, we noted that reports were not reviewed by someone within the District that is separate from the preparer. The District does not have an internal control over the submission of reports related to this program. Questioned Costs: None Context: We noted this condition in 2 of 2 performance reports tested. Cause: The District does not have proper internal controls in place regarding submission of reports. Effect: The District may not detect errors in grant reporting for which it is responsible. Repeat Finding: This finding is a repeat finding from the immediately prior year but for a different major federal program. The prior year finding number was 2023-003. Recommendation: We recommend the District implement an internal control to review the work performed by the individual preparing the reports before submission. Views of Responsible Officials and Planned Corrective Actions: The District will review the work performed by the individual preparing the reports before submission.
The District will review the work performed by the individual preparing the reports before submission.
2023-003
FAC accepted this audit on February 8, 2024 — management decision was due August 8, 2024.
During our testing of reports for the Child Nutrition Cluster, we noted the reports were not reviewed by someone within the District that is separate from the preparer. The District does not have an internal control system over the submission of reports related to this program. Questioned Costs: None Context: We noted this condition in 6 out of 6 financial reports tested. Cause: The District does not have proper internal controls in place regarding submission of reports. Effect: The District may not detect errors in grant reporting in which it is responsible for. Repeat Finding: This finding was not reported in the prior year. Recommendation: We recommend the District implement an internal control to review the work performed by the individual preparing the reports before submission. Views of Responsible Officials and Planned Corrective Actions: The District now reviews the work performed by the individual preparing the reports before submission.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Education Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.555, 10-553, 10.559. Pass-Through Agency: Illinois State Board of Education (ISBE) Pass-Through Number(s): 22-4210-000, 23-4210-00, 22-4220-00, 23-4220-00, 23-4225-00 Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance - Other Matter Criteria or Specific Requirement: The District is required to have an internal control over compliance of reporting. Condition: During our testing of reports for the Child Nutrition Cluster, we noted the reports were not reviewed by someone within the District that is separate from the preparer. The District does not have an internal control system over the submission of reports related to this program. Questioned Costs: None Context: We noted this condition in 6 out of 6 financial reports tested. Cause: The District does not have proper internal controls in place regarding submission of reports. Effect: The District may not detect errors in grant reporting in which it is responsible for. Repeat Finding: This finding was not reported in the prior year. Recommendation: We recommend the District implement an internal control to review the work performed by the individual preparing the reports before submission. Views of Responsible Officials and Planned Corrective Actions: The District now reviews the work performed by the individual preparing the reports before submission.
The District now reviews the work performed by the individual preparing the reports before submission.
FAC accepted this audit on March 5, 2023 — management decision was due September 5, 2023.
The District was unable to provide supporting documentation for and documented approval of certain costs charged to the federal grant. Questioned Costs: $1,111 Context: During our audit, for 1 of 40 nonpayroll disbursements tested, the District was unable to provide a receipt for a p-card transaction which was charged to the federal grant. Additionally, for 4 of 40 nonpayroll disbursements tested, the District was unable to provide documented approval of the disbursement charged to the federal grant. The 4 nonpayroll disbursements for which there was lack of documented approval pertained to p-card transactions. Cause: Management informed us the lack of supporting documentation for and lack of documented approval of disbursements charged to the federal grant was an oversight. Effect: The District did not comply with the compliance requirements of allowable activities/costs set forth in the Uniform Guidance. Noncompliance with grant requirements could lead to loss of federal grant funding. Repeat Finding: This finding was not reported in the prior year. Recommendation: We recommend the District maintain supporting documentation for all disbursements charged to federal grants and consistently document independent review and approval by a qualified member of the District?s Finance Department. Views of Responsible Officials and Planned Corrective Actions: Management reviews and approves p-card transactions; however, no system documentation exists to provide evidence that this approval occurs. Consequently, the District has automated its p-card approval/expense authorization process in Skyward. Regarding time and effort logs, management will work with the relevant department(s) to ensure this compliance finding is addressed.
Show full finding ▾Hide full finding ▴2022-003: Allowable Activities/Costs Federal Agency: U.S. Department of Education Federal Program Title: Elementary and Secondary School Emergency Relief (ESSER) Fund Assistance Listing Number: 84.425 Pass-Through Agency: Illinois State Board of Education (ISBE) Pass-Through Number(s): 21-4998-DG, 21-4498-E2, 21-4998-PL, 22-4998-ER, 22-4998-E3, 22-4998-HL, 22-4998-JK, and 22-4998-D2 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matter Criteria or Specific Requirement: Activities and costs charged to federal grants must be allowable under the grant agreement and Uniform Guidance. Grantees must also maintain supporting documentation for costs charged to federal grants and have internal controls in place to ensure compliance with requirements set forth in the Uniform Guidance. Management informed us the District?s internal control over compliance involves independent review and approval of costs charged to federal grants by a qualified member of the District?s Finance Department. Condition: The District was unable to provide supporting documentation for and documented approval of certain costs charged to the federal grant. Questioned Costs: $1,111 Context: During our audit, for 1 of 40 nonpayroll disbursements tested, the District was unable to provide a receipt for a p-card transaction which was charged to the federal grant. Additionally, for 4 of 40 nonpayroll disbursements tested, the District was unable to provide documented approval of the disbursement charged to the federal grant. The 4 nonpayroll disbursements for which there was lack of documented approval pertained to p-card transactions. Cause: Management informed us the lack of supporting documentation for and lack of documented approval of disbursements charged to the federal grant was an oversight. Effect: The District did not comply with the compliance requirements of allowable activities/costs set forth in the Uniform Guidance. Noncompliance with grant requirements could lead to loss of federal grant funding. Repeat Finding: This finding was not reported in the prior year. Recommendation: We recommend the District maintain supporting documentation for all disbursements charged to federal grants and consistently document independent review and approval by a qualified member of the District?s Finance Department. Views of Responsible Officials and Planned Corrective Actions: Management reviews and approves p-card transactions; however, no system documentation exists to provide evidence that this approval occurs. Consequently, the District has automated its p-card approval/expense authorization process in Skyward. Regarding time and effort logs, management will work with the relevant department(s) to ensure this compliance finding is addressed.
Views of Responsible Officials and Planned Corrective Actions: Management reviews and approves p-card transactions; however, no system documentation exists to provide evidence that this approval occurs. Consequently, the District has automated its p-card approval/expense authorization process in Skyward. Regarding time and effort logs, management will work with the relevant department(s) to ensure this compliance finding is addressed.
The District was unable to provide supporting documentation for and documented approval of certain disbursements charged to the federal grant. Questioned Costs: $17,713 Context: During our audit, for 1 of 40 nonpayroll disbursements tested, the District was unable to provide a receipt for a p-card transaction which was charged to the federal grant. Additionally, for 9 of 40 nonpayroll disbursements tested and 1 of 40 payroll disbursements tested, the District was unable to provide documented approval of the disbursement charged to the federal grant. The 9 nonpayroll disbursements for which there was lack of documented approval pertained to p-card transactions. The issue for the 1 payroll transaction related to a missing time and effort log. Cause: Management informed us the lack of supporting documentation for and lack of documented approval of disbursements charged to the federal grant was an oversight. Effect: The District did not comply with the compliance requirements of allowable activities/costs set forth in the Uniform Guidance. Noncompliance with grant requirements could lead to loss of federal grant funding. Repeat Finding: This finding was not reported in the prior year. Recommendation: We recommend the District maintain supporting documentation for all disbursements charged to federal grants and consistently document independent review and approval by a qualified member of the District?s Finance Department. Views of Responsible Officials and Planned Corrective Actions: Management reviews and approves p-card transactions; however, no system documentation exists to provide evidence that this approval occurs. Consequently, the District has automated its p-card approval/expense authorization process in Skyward. Regarding time and effort logs, management will work with the relevant department(s) to ensure this compliance finding is addressed.
Show full finding ▾Hide full finding ▴2022-004: Allowable Activities/Costs Federal Agency: U.S. Department of Education Federal Program Title: Title I, Part A Assistance Listing Number: 84.010A Pass-Through Agency: Illinois State Board of Education (ISBE) Pass-Through Number(s): 21-4300-00, 21-4331-00, 22-4300-00, and 22-4331-00 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matter Criteria or Specific Requirement: Activities and costs charged to federal grants must be allowable under the grant agreement and Uniform Guidance. Grantees must also maintain supporting documentation for costs charged to federal grants and have internal controls in place to ensure compliance with requirements set forth in the Uniform Guidance. Management informed us the District?s internal control over compliance involves independent review and approval of costs charged to federal grants by a qualified member of the District?s Finance Department. Condition: The District was unable to provide supporting documentation for and documented approval of certain disbursements charged to the federal grant. Questioned Costs: $17,713 Context: During our audit, for 1 of 40 nonpayroll disbursements tested, the District was unable to provide a receipt for a p-card transaction which was charged to the federal grant. Additionally, for 9 of 40 nonpayroll disbursements tested and 1 of 40 payroll disbursements tested, the District was unable to provide documented approval of the disbursement charged to the federal grant. The 9 nonpayroll disbursements for which there was lack of documented approval pertained to p-card transactions. The issue for the 1 payroll transaction related to a missing time and effort log. Cause: Management informed us the lack of supporting documentation for and lack of documented approval of disbursements charged to the federal grant was an oversight. Effect: The District did not comply with the compliance requirements of allowable activities/costs set forth in the Uniform Guidance. Noncompliance with grant requirements could lead to loss of federal grant funding. Repeat Finding: This finding was not reported in the prior year. Recommendation: We recommend the District maintain supporting documentation for all disbursements charged to federal grants and consistently document independent review and approval by a qualified member of the District?s Finance Department. Views of Responsible Officials and Planned Corrective Actions: Management reviews and approves p-card transactions; however, no system documentation exists to provide evidence that this approval occurs. Consequently, the District has automated its p-card approval/expense authorization process in Skyward. Regarding time and effort logs, management will work with the relevant department(s) to ensure this compliance finding is addressed.
Views of Responsible Officials and Planned Corrective Actions: Management reviews and approves p-card transactions; however, no system documentation exists to provide evidence that this approval occurs. Consequently, the District has automated its p-card approval/expense authorization process in Skyward. Regarding time and effort logs, management will work with the relevant department(s) to ensure this compliance finding is addressed.
During our testing of equipment and property, we noted 4 items which were not tracked in an inventory listing. This finding related to Fine Arts Department purchases. Questioned Costs: $14,294 Context: This finding was noted in 4 of 21 items tested. Cause: This finding was an oversight by management. Effect: Noncompliance with grant requirements could lead to loss of federal grant funding. Repeat Finding: This finding is a repeat finding from the immediately prior year. The prior year finding number was 2021-002. Recommendation: We recommend the District implement internal controls necessary to ensure all equipment and property purchases exceeding $500 purchased with federal grant funding are appropriately tracked. Views of Responsible Officials and Planned Corrective Actions: The District?s Fine Arts and Finance Departments will collaborate to ensure all program equipment and property purchases exceeding $500 involving federal monies are appropriately tracked.
Show full finding ▾Hide full finding ▴2022-005: Property and Equipment Federal Agency: U.S. Department of Education Federal Program Title: Elementary and Secondary School Emergency Relief (ESSER) Fund Assistance Listing Number: 84.425 Pass-Through Agency: Illinois State Board of Education (ISBE) Pass-Through Number(s): 21-4998-DG, 21-4498-E2, 21-4998-PL, 22-4998-ER, 22-4998-E3, 22-4998-HL, 22-4998-JK, and 22-4998-D2 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matter Criteria or Specific Requirement: Equipment and property exceeding $500 purchased with federal grant funding are required to be tracked in an inventory listing. Condition: During our testing of equipment and property, we noted 4 items which were not tracked in an inventory listing. This finding related to Fine Arts Department purchases. Questioned Costs: $14,294 Context: This finding was noted in 4 of 21 items tested. Cause: This finding was an oversight by management. Effect: Noncompliance with grant requirements could lead to loss of federal grant funding. Repeat Finding: This finding is a repeat finding from the immediately prior year. The prior year finding number was 2021-002. Recommendation: We recommend the District implement internal controls necessary to ensure all equipment and property purchases exceeding $500 purchased with federal grant funding are appropriately tracked. Views of Responsible Officials and Planned Corrective Actions: The District?s Fine Arts and Finance Departments will collaborate to ensure all program equipment and property purchases exceeding $500 involving federal monies are appropriately tracked.
Views of Responsible Officials and Planned Corrective Actions: The District?s Fine Arts and Finance Departments will collaborate to ensure all program equipment and property purchases exceeding $500 involving federal monies are appropriately tracked.
2021-002
FAC accepted this audit on December 14, 2021 — management decision was due June 14, 2022.
During our testing of equipment purchases, we noted 24 pieces of equipment that were not tracked in its inventory listing. Questioned costs: $16,776
Show full finding ▾Hide full finding ▴2021?002 ? Property & Equipment Federal agency: U.S. Department of Education Federal program title: Elementary and Secondary School Emergency Relief (ESSER) Assistance Listing Number: 84.425D Pass-Through Agency: Illinois State Board of Education (ISBE) Pass-Through Number(s): 20-4998-ER, 21-4998-E2, 21-4998-DG, & 21-4998-EC Award Period: 7/1/2020 ? 6/30/2021 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matter Criteria or specific requirement: All equipment purchases exceeding $500 purchased with federal funding are required to be tracked in an inventory listing. Condition: During our testing of equipment purchases, we noted 24 pieces of equipment that were not tracked in its inventory listing. Questioned costs: $16,776
The District Finance Department will put the necessary controls in place to ensure all equipment purchases over $500 involving federal monies are appropriately tracked.
During our testing, we noted an instance in which one quarterly report was submitted 57 days late. Questioned costs: None
Show full finding ▾Hide full finding ▴2021?003 ? Reporting Federal agency: U.S. Department of Education Federal program title: Elementary and Secondary School Emergency Relief (ESSER) Assistance Listing Number: 84.425D Pass-Through Agency: Illinois State Board of Education (ISBE) Pass-Through Number(s): 20-4998-ER, 21-4998-E2, 21-4998-DG, & 21-4998-EC Award Period: 7/1/2020 ? 6/30/2021 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matter Criteria or specific requirement: The Grantor requires that the Grantee submit quarterly financial reports within 14 calendar days following the end of the quarter. Condition: During our testing, we noted an instance in which one quarterly report was submitted 57 days late. Questioned costs: None
The District Finance Department will establish internal control procedures to ensure all grant reporting will occur in accordance to established deadlines.
FAC accepted this audit on December 8, 2020 — management decision was due June 8, 2021.
FAC accepted this audit on January 17, 2020 — management decision was due July 17, 2020.
FAC accepted this audit on January 21, 2019 — management decision was due July 21, 2019.
FAC accepted this audit on November 14, 2017 — management decision was due May 14, 2018.
FAC accepted this audit on January 9, 2017 — management decision was due July 9, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-003
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