EIN: 376002520
UEI: NADWMMRG7JE3
Audited by: Eck Schafer and Punke LLP
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 January 23, 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 23, 2026 (41 days ago).
What is a management decision? →FAC accepted this audit on December 10, 2024 — management decision was due June 10, 2025.
FAC accepted this audit on December 5, 2023 — management decision was due June 5, 2024.
FAC accepted this audit on December 12, 2022 — management decision was due June 12, 2023.
FINDING NUMBER: 2022 - 002 THIS FINDING IS: X Repeat from Prior year? Year originally reported? 2020 Federal Program Name and Year: Elementary and Secondary School Emergency Relief Fund Project No.: 2022-4998 CFDA No.:84.425D Passed Through: Illinois State Board of Education Federal Agency: US Department of Education Criteria or specific requirement (including statutory, regulatory, or other citation) Allowable Costs & Reporting - Direct federal costs should be supported by adequate documentation, given consistent treatment, not be used as a cost or meet cost sharing requirements for other federal programs and be supported by audited accounting records. Condition - Cumulative expenditures reported to the granting agency to show use of funds could not be reconciled, by function & object, to detailed general ledger postings used to track allowable expenditures by funding type. Questioned Costs - N/A Context - Without proper controls over allowable costs and reporting, expenditures may be incorrectly reported to the granting agency as an allowable expenditure used to spend federal awards according to an approved award budget. Effect - Expenditures reported to the granting agency as allowable were not supported by actual general ledger postings by function & object, which could result in reported expenditures later to be deemed unallowable, resulting in unspent federal funds. Cause - Proper internal controls over allowable costs and reporting either do not adequately detail procedures to determine allowable costs used to prepare required reports or are not routinely being adhered to. Recommendation - Review all policies over allowable costs and reporting to determine if they provide adequate guidance. Revise policies if deemed necessary. Additionally make sure all responsible individuals are aware of such policies and that they are being adhered to. Management's response - Management is in agreement with this finding.
Show full finding ▾Hide full finding ▴FINDING NUMBER: 2022 - 002 THIS FINDING IS: X Repeat from Prior year? Year originally reported? 2020 Federal Program Name and Year: Elementary and Secondary School Emergency Relief Fund Project No.: 2022-4998 CFDA No.:84.425D Passed Through: Illinois State Board of Education Federal Agency: US Department of Education Criteria or specific requirement (including statutory, regulatory, or other citation) Allowable Costs & Reporting - Direct federal costs should be supported by adequate documentation, given consistent treatment, not be used as a cost or meet cost sharing requirements for other federal programs and be supported by audited accounting records. Condition - Cumulative expenditures reported to the granting agency to show use of funds could not be reconciled, by function & object, to detailed general ledger postings used to track allowable expenditures by funding type. Questioned Costs - N/A Context - Without proper controls over allowable costs and reporting, expenditures may be incorrectly reported to the granting agency as an allowable expenditure used to spend federal awards according to an approved award budget. Effect - Expenditures reported to the granting agency as allowable were not supported by actual general ledger postings by function & object, which could result in reported expenditures later to be deemed unallowable, resulting in unspent federal funds. Cause - Proper internal controls over allowable costs and reporting either do not adequately detail procedures to determine allowable costs used to prepare required reports or are not routinely being adhered to. Recommendation - Review all policies over allowable costs and reporting to determine if they provide adequate guidance. Revise policies if deemed necessary. Additionally make sure all responsible individuals are aware of such policies and that they are being adhered to. Management's response - Management is in agreement with this finding.
Subject: Corrective Action Plan Date: December 13, 2022 Finding Number: 2022-002 Program: Elementary & Secondary School Emergency Relief Fund Corrective Action Plan: The district will review all policies over allowable costs and reporting to determine if they provide adequate guidance. Policies will be revised if necessary. The superintendent, Mr. Michael Smith and Mrs. Kelly Herter, Superintendent Secretary, are aware of these requirements.
2021-003
FAC accepted this audit on January 5, 2022 — management decision was due July 5, 2022.
Cumulative expenditures reported to the granting agency to show use of funds could not be reconciled, by function & object, to detailed general ledger postings used to track allowable expenditures by funding type due to reports not filed timely with granting agency. Questioned Costs: N/A Context: All grant funds must be expended and/or obligated and all activities must be completed on or before the project end date. A completion report must be submitted showing all expenditures and obligations for the project no later than 20 calendar days after the project ending date. Effect: Failure to submit the completion/final expenditure report in a timely manner will result in project funding being withheld for the current and subsequent year until the report is received. Cause: Proper internal controls over allowable costs and reporting either do not adequately detail procedures to determine allowable costs used to prepare required reports and timely reporting or are not routinely being adhered to. Recommendation: Review all policies over allowable costs and reporting to determine if they provide adequate guidance. Assign reporting deadline details to more than one individual to ensure timely reporting. Revise policies if deemed necessary. Additionally make sure all responsible individuals are aware of such policies and that they are being adhered to. Management's response: Management is in agreement with this finding.
Show full finding ▾Hide full finding ▴FINDING NUMBER:2021-001 THIS FINDING IS: New Federal Program Name and Year: Title I Grants to Local Education Agencies Project No.:2021-4331 CFDA No.:84.010A Passed Through: Illinois State Board of Education Federal Agency: US Department of Education Criteria or specific requirement (including statutory, regulatory, or other citation): Allowable Costs & Reporting - Direct federal costs should be supported by adequate documentation, given consistent treatment, not be used as a cost or meet cost sharing requirements for other federal programs and be supported by audited accounting records. Condition: Cumulative expenditures reported to the granting agency to show use of funds could not be reconciled, by function & object, to detailed general ledger postings used to track allowable expenditures by funding type due to reports not filed timely with granting agency. Questioned Costs: N/A Context: All grant funds must be expended and/or obligated and all activities must be completed on or before the project end date. A completion report must be submitted showing all expenditures and obligations for the project no later than 20 calendar days after the project ending date. Effect: Failure to submit the completion/final expenditure report in a timely manner will result in project funding being withheld for the current and subsequent year until the report is received. Cause: Proper internal controls over allowable costs and reporting either do not adequately detail procedures to determine allowable costs used to prepare required reports and timely reporting or are not routinely being adhered to. Recommendation: Review all policies over allowable costs and reporting to determine if they provide adequate guidance. Assign reporting deadline details to more than one individual to ensure timely reporting. Revise policies if deemed necessary. Additionally make sure all responsible individuals are aware of such policies and that they are being adhered to. Management's response: Management is in agreement with this finding.
Subject: Corrective Action Plan Date: December 10, 2021 Finding Number: 2021-001 Program: Title I Grants Corrective Action Plan The district has reviewed all policies over allowable costs and reporting. The appropriate deadline details will be assigned to multiple people. The person in charge of administering the grant, Mrs. Lori Young, will get the information to Mrs. Kelly Herter, Superintendent Secretary, and Mr. Michael Smith, Superintendent, in the appropriate time frame. These dates have been shared. The school district may also look at having one person take on the responsibility of grant expenditure reports.
Cumulative expenditures reported to the granting agency to show use of funds could not be reconciled, by function & object, to detailed general ledger postings used to track allowable expenditures by funding type due to reports not filed timely with granting agency. Questioned Costs: N/A Context: All grant funds must be expended and/or obligated and all activities must be completed on or before the project end date. A completion report must be submitted showing all expenditures and obligations for the project no later than 20 calendar days after the project ending date. Effect: Failure to submit the completion/final expenditure report in a timely manner will result in project funding being withheld for the current and subsequent year until the report is received. Cause: Proper internal controls over allowable costs and reporting either do not adequately detail procedures to determine allowable costs used to prepare required reports and timely reporting or are not routinely being adhered to. Recommendation: Review all policies over allowable costs and reporting to determine if they provide adequate guidance. Assign reporting deadline details to more than one individual to ensure timely reporting. Revise policies if deemed necessary. Additionally make sure all responsible individuals are aware of such policies and that they are being adhered to. Management's response: Management is in agreement with this finding.
Show full finding ▾Hide full finding ▴FINDING NUMBER:2021-002 THIS FINDING IS:New Federal Program Name and Year: Special Education Cluster (IDEA) (non major program) Project No.:2021-4600 & 2021-4620 CFDA No.:84.027A & 84.173A Passed Through: Illinois State Board of Education Federal Agency: US Department of Education Criteria or specific requirement (including statutory, regulatory, or other citation): Allowable Costs & Reporting - Direct federal costs should be supported by adequate documentation, given consistent treatment, not be used as a cost or meet cost sharing requirements for other federal programs and be supported by audited accounting records. Condition: Cumulative expenditures reported to the granting agency to show use of funds could not be reconciled, by function & object, to detailed general ledger postings used to track allowable expenditures by funding type due to reports not filed timely with granting agency. Questioned Costs: N/A Context: All grant funds must be expended and/or obligated and all activities must be completed on or before the project end date. A completion report must be submitted showing all expenditures and obligations for the project no later than 20 calendar days after the project ending date. Effect: Failure to submit the completion/final expenditure report in a timely manner will result in project funding being withheld for the current and subsequent year until the report is received. Cause: Proper internal controls over allowable costs and reporting either do not adequately detail procedures to determine allowable costs used to prepare required reports and timely reporting or are not routinely being adhered to. Recommendation: Review all policies over allowable costs and reporting to determine if they provide adequate guidance. Assign reporting deadline details to more than one individual to ensure timely reporting. Revise policies if deemed necessary. Additionally make sure all responsible individuals are aware of such policies and that they are being adhered to. Management's response: Management is in agreement with this finding.
Subject: Corrective Action Plan Date: December 10, 2021 Finding Number: 2021-002 Program: Special Education Cluster (IDEA) Corrective Action Plan The district will support direct federal costs with adequate documentation, give consistent treatment, and no use cost or meet cost sharing requirements for other federal programs. Grant funds will be spent and all activities will be completed by the project end date. The appropriate deadline details will be assigned to multiple people. The person in charge of administering the grant, Mr. Michael Smith, will get the information to Mrs. Kelly Herter, Superintendent Secretary in the appropriate time frame. We are also using the guidance of Four Rivers Special Education Coop and the EIASE Special Education Coop. As of this date, we have caught up the expenditure reports for 2020-2021 and 2021-2022.
Cumulative expenditures reported to the granting agency to show use of funds could not be reconciled, by function & object, to detailed general ledger postings used to track allowable expenditures by funding type. Questioned Costs: N/A Context: Without proper controls over allowable costs and reporting, expenditures may be incorrectly reported to the granting agency as an allowable expenditure used to spend federal awards according to an approved award budget. Effect: Expenditures reported to the granting agency as allowable were not supported by actual general ledger postings by function & object, which could result in reported expenditures later to be deemed unallowable, resulting in unspent federal funds. Cause: Proper internal controls over allowable costs and reporting either do not adequately detail procedures to determine allowable costs used to prepare required reports or are not routinely being adhered to. Recommendation: Review all policies over allowable costs and reporting to determine if they provide adequate guidance. Revise policies if deemed necessary. Additionally make sure all responsible individuals are aware of such policies and that they are being adhered to. Management's response: Management is in agreement with this finding.
Show full finding ▾Hide full finding ▴FINDING NUMBER:2021-003 THIS FINDING IS:X Repeat from Prior year Year originally reported:2020 Federal Program Name and Year: Elementary and Secondary School Emergency Relief Fund Project No.:2020-4998 CFDA No.:84.425D Passed Through: Illinois State Board of Education Federal Agency: US Department of Education Criteria or specific requirement (including statutory, regulatory, or other citation): Allowable Costs & Reporting - Direct federal costs should be supported by adequate documentation, given consistent treatment, not be used as a cost or meet cost sharing requirements for other federal programs and be supported by audited accounting records. Condition: Cumulative expenditures reported to the granting agency to show use of funds could not be reconciled, by function & object, to detailed general ledger postings used to track allowable expenditures by funding type. Questioned Costs: N/A Context: Without proper controls over allowable costs and reporting, expenditures may be incorrectly reported to the granting agency as an allowable expenditure used to spend federal awards according to an approved award budget. Effect: Expenditures reported to the granting agency as allowable were not supported by actual general ledger postings by function & object, which could result in reported expenditures later to be deemed unallowable, resulting in unspent federal funds. Cause: Proper internal controls over allowable costs and reporting either do not adequately detail procedures to determine allowable costs used to prepare required reports or are not routinely being adhered to. Recommendation: Review all policies over allowable costs and reporting to determine if they provide adequate guidance. Revise policies if deemed necessary. Additionally make sure all responsible individuals are aware of such policies and that they are being adhered to. Management's response: Management is in agreement with this finding.
Subject: Corrective Action Plan Date: December 10, 2021 Finding Number: 2021-003 Program: Elementary and Secondary School Emergency Relief Fund Corrective Action Plan The district will support all allowable costs and reporting with adequate documentation. The superintendent, Mr. Michael Smith and Mrs. Kelly Herter, Superintendent Secretary, is aware of these requirements. As we look at spending ESSER funds in the future, these will be supported by the correct documentation.
2020-002
FAC accepted this audit on November 16, 2020 — management decision was due May 16, 2021.
FINDING NUMBER 2020-001 THIS FINDING IS: Repeat from a Prior year Year originally reported:2018 Federal Program Name and Year: Title I Grants to Local Education Agencies Project No.: 2019-4300 CFDA No.: 84.010A Passed Through: Illinois State Board of Education Federal Agency: US Department of Education Criteria or specific requirement Allowable costs & reporting - Direct federal costs should be supported by adequate documentation, given consistent treatment, not be used as a cost or meet cost sharing requirements for other federal programs and be supported by audited accounting records. Condition Cumulative expenditures reported to the granting agency to show use of funds could not be reconciled, by function & object, to detailed general ledger postings used to track allowable expenditures by funding type. Questioned Costs Salaries $2,013 and Supplies & Materials $3,294 = Total $5,307 Context Without proper controls over allowable costs and reporting, expenditures may be incorrectly reported to the granting agency as an allowable expenditure used to spend federal awards according to an approved award budget. Effect Expenditures reported to the granting agency as allowable were not supported by actual general ledger postings by function & object, which could result in reported expenditures later to be deemed unallowable, resulting in unspent federal funds. Cause Proper internal controls over allowable costs and reporting either do not adequately detail procedures to determine allowable costs used to prepare required reports or are not routinely being adhered to. Recommendation Review all policies over allowable costs and reporting to determine if the provided adequate guidance. Revise policies if deemed necessary, Additionally, make sure all responsible individuals are aware of such policies and they are being adhered to. Management's response Management is in agreement with the finding.
Show full finding ▾Hide full finding ▴FINDING NUMBER 2020-001 THIS FINDING IS: Repeat from a Prior year Year originally reported:2018 Federal Program Name and Year: Title I Grants to Local Education Agencies Project No.: 2019-4300 CFDA No.: 84.010A Passed Through: Illinois State Board of Education Federal Agency: US Department of Education Criteria or specific requirement Allowable costs & reporting - Direct federal costs should be supported by adequate documentation, given consistent treatment, not be used as a cost or meet cost sharing requirements for other federal programs and be supported by audited accounting records. Condition Cumulative expenditures reported to the granting agency to show use of funds could not be reconciled, by function & object, to detailed general ledger postings used to track allowable expenditures by funding type. Questioned Costs Salaries $2,013 and Supplies & Materials $3,294 = Total $5,307 Context Without proper controls over allowable costs and reporting, expenditures may be incorrectly reported to the granting agency as an allowable expenditure used to spend federal awards according to an approved award budget. Effect Expenditures reported to the granting agency as allowable were not supported by actual general ledger postings by function & object, which could result in reported expenditures later to be deemed unallowable, resulting in unspent federal funds. Cause Proper internal controls over allowable costs and reporting either do not adequately detail procedures to determine allowable costs used to prepare required reports or are not routinely being adhered to. Recommendation Review all policies over allowable costs and reporting to determine if the provided adequate guidance. Revise policies if deemed necessary, Additionally, make sure all responsible individuals are aware of such policies and they are being adhered to. Management's response Management is in agreement with the finding.
Subject: Corrective Action Plan Date: November 5, 2020 #1 Area of Findings for 2020-001: Corrective Action Plan: District Policy: All Grant Administrators must conduct a Monthly expenditure review with the District bookkeeper to ensure the District expenditure line item reports are in agreement/alignment with the grant administrators PO?s and budget detail on record. A hard copy record must be maintained monthly and kept on file with the Grant Administrator. Documentation: This will entail checking off each line item expenditure associated with the grant being reviewed. The Check is complete once all expenditures are accounted for. The expenditure review will include signing off on the checked list by the Grant Administrator and maintaining a record for review. See Reporting Package for Complete, Signed CAP
2019-002
FINDING NUMBER: 2020-002 THIS FINDING IS: New Federal Program Name and Year: Elementary and Secondary School Emergency Relief Fund-(non major pgm) Project No.: 2020-4998 CFDA No.: 84.425D Passed Through: Illinois State Board of Education Federal Agency: US Department of Education Criteria or specific requirement Allowable costs & reporting - Direct federal costs should be supported by adequate documentation, given consistent treatment, not be used as a cost or meet cost sharing requirements for other federal programs and be supported by audited accounting records. Condition Cumulative expenditures reported to the granting agency to show use of funds could not be reconciled, by function & object, to detailed general ledger postings used to track allowable expenditures by funding type. Questioned Costs Purchase Services $38,708 Context Without proper controls over allowable costs and reporting, expenditures may be incorrectly reported to the granting agency as an allowable expenditure used to spend federal awards according to an approved award budget. Effect Expenditures reported to the granting agency as allowable were not supported by actual general ledger postings by function & object, which could result in reported expenditures later to be deemed unallowable, resulting in unspent federal funds. Cause Proper internal controls over allowable costs and reporting either do not adequately detail procedures to determine allowable costs used to prepare required reports or are not routinely being adhered to. Recommendation Review all policies over allowable costs and reporting to determine if the provided adequate guidance. Revise policies if deemed necessary, Additionally, make sure all responsible individuals are aware of such policies and they are being adhered to. Management's response Management is in agreement with the finding.
Show full finding ▾Hide full finding ▴FINDING NUMBER: 2020-002 THIS FINDING IS: New Federal Program Name and Year: Elementary and Secondary School Emergency Relief Fund-(non major pgm) Project No.: 2020-4998 CFDA No.: 84.425D Passed Through: Illinois State Board of Education Federal Agency: US Department of Education Criteria or specific requirement Allowable costs & reporting - Direct federal costs should be supported by adequate documentation, given consistent treatment, not be used as a cost or meet cost sharing requirements for other federal programs and be supported by audited accounting records. Condition Cumulative expenditures reported to the granting agency to show use of funds could not be reconciled, by function & object, to detailed general ledger postings used to track allowable expenditures by funding type. Questioned Costs Purchase Services $38,708 Context Without proper controls over allowable costs and reporting, expenditures may be incorrectly reported to the granting agency as an allowable expenditure used to spend federal awards according to an approved award budget. Effect Expenditures reported to the granting agency as allowable were not supported by actual general ledger postings by function & object, which could result in reported expenditures later to be deemed unallowable, resulting in unspent federal funds. Cause Proper internal controls over allowable costs and reporting either do not adequately detail procedures to determine allowable costs used to prepare required reports or are not routinely being adhered to. Recommendation Review all policies over allowable costs and reporting to determine if the provided adequate guidance. Revise policies if deemed necessary, Additionally, make sure all responsible individuals are aware of such policies and they are being adhered to. Management's response Management is in agreement with the finding.
Subject: Corrective Action Plan Date: November 5, 2020 #2 Area of Findings for 2020-002 Elementary and Secondary Emergency Relief Grant : Corrective Action Plan: District Policy: All Grant Administrators must conduct a Monthly expenditure review with the District bookkeeper to ensure the District expenditure line item reports are in agreement/alignment with the grant administrators PO?s and budget detail on record. A hard copy record must be maintained monthly and kept on file with the Grant Administrator. Documentation: This will entail checking off each line item expenditure associated with the grant being reviewed. The Check is complete once all expenditures are accounted for. The expenditure review will include signing off on the checked list by the Grant Administrator and maintaining a record for review. The documentation will be shared with the approving Administrator for error control and accuracy. Be sure the expenditure posted is in alignment with the amounts you have reviewed on your expenditure reports before posting the report. The paid invoice was dated 7/23/2020 and the expenditure report was not submitted until 8/18/2020. The documentation has been consistent and the control measures are in place for this finding. Part of the issue was tracking partial orders received by Amazon and waiting on the rest of the items to come in. The paid invoice was dated 7/23/2020 and the expenditure report was not submitted until 8/18/2020. The documentation has been consistent and the control measures are in place for this finding. See Reporting Package for Complete, Signed CAP
FINDING NUMBER: 2020-003 THIS FINDING IS: New Federal Program Name and Year: Title III Lang Inst Prog-Limited Eng (LIPLEP)-(non major pgm) Project No.: 2020-4909 CFDA No.: 84.365A Passed Through: Illinois State Board of Education Federal Agency: US Department of Education Criteria or specific requirement Allowable costs & reporting - Direct federal costs should be supported by adequate documentation, given consistent treatment, not be used as a cost or meet cost sharing requirements for other federal programs and be supported by audited accounting records. Condition Cumulative expenditures reported to the granting agency to show use of funds could not be reconciled, by function & object, to detailed general ledger postings used to track allowable expenditures by funding type. Questioned Costs Purchase Services $5,004, Supplies and Materials $4,025 = Total$9,029 Context Without proper controls over allowable costs and reporting, expenditures may be incorrectly reported to the granting agency as an allowable expenditure used to spend federal awards according to an approved award budget. Effect Expenditures reported to the granting agency as allowable were not supported by actual general ledger postings by function & object, which could result in reported expenditures later to be deemed unallowable, resulting in unspent federal funds. Cause Proper internal controls over allowable costs and reporting either do not adequately detail procedures to determine allowable costs used to prepare required reports or are not routinely being adhered to. Recommendation Review all policies over allowable costs and reporting to determine if the provided adequate guidance. Revise policies if deemed necessary, Additionally, make sure all responsible individuals are aware of such policies and they are being adhered to. Management's response Management is in agreement with the finding.
Show full finding ▾Hide full finding ▴FINDING NUMBER: 2020-003 THIS FINDING IS: New Federal Program Name and Year: Title III Lang Inst Prog-Limited Eng (LIPLEP)-(non major pgm) Project No.: 2020-4909 CFDA No.: 84.365A Passed Through: Illinois State Board of Education Federal Agency: US Department of Education Criteria or specific requirement Allowable costs & reporting - Direct federal costs should be supported by adequate documentation, given consistent treatment, not be used as a cost or meet cost sharing requirements for other federal programs and be supported by audited accounting records. Condition Cumulative expenditures reported to the granting agency to show use of funds could not be reconciled, by function & object, to detailed general ledger postings used to track allowable expenditures by funding type. Questioned Costs Purchase Services $5,004, Supplies and Materials $4,025 = Total$9,029 Context Without proper controls over allowable costs and reporting, expenditures may be incorrectly reported to the granting agency as an allowable expenditure used to spend federal awards according to an approved award budget. Effect Expenditures reported to the granting agency as allowable were not supported by actual general ledger postings by function & object, which could result in reported expenditures later to be deemed unallowable, resulting in unspent federal funds. Cause Proper internal controls over allowable costs and reporting either do not adequately detail procedures to determine allowable costs used to prepare required reports or are not routinely being adhered to. Recommendation Review all policies over allowable costs and reporting to determine if the provided adequate guidance. Revise policies if deemed necessary, Additionally, make sure all responsible individuals are aware of such policies and they are being adhered to. Management's response Management is in agreement with the finding.
Subject: Corrective Action Plan Date: November 5, 2020 #3 Area of Findings for 2020 -003 Title III Lang Inst Prog-Limited Eng (LIP-LEP) District Policy: All Grant Administrators must conduct a Monthly expenditure review with the District bookkeeper to ensure the District expenditure line item reports are in agreement/alignment with the grant administrators PO?s and budget detail on record. A hard copy record must be maintained monthly and kept on file with the Grant Administrator. Documentation: This will entail checking off each line item expenditure associated with the grant being reviewed. The Check is complete once all expenditures are accounted for. The expenditure review will include signing off on the checked list by the Grant Administrator and maintaining a record for review. See Reporting Package for Complete, Signed CAP
FINDING NUMBER: 2020-004 THIS FINDING IS: Repeat from Prior year Year originally reported- 2019 Federal Program Name and Year: Title I Grants to Local Education Agencies Project No.: 2019-4331, 2020-4331 CFDA No.: 84.010A Passed Through: Illinois State Board of Education Federal Agency: US Department of Education Criteria or specific requirement Under the Uniform Guidance for equipment, a physical inventory must be taken and reconciled with property records at least once every two years, and the item must be used for the authorized purpose of the project of the federal program making the purchase. Condition The District's adopted policy for equipment or other capital assts paid for with federal funds requires an inventory of equipment to be taken and assets properly tagged indicating funding source Questioned Costs N/a Context For disbursements tested that were for equipment, the District could provide support that a physical inventory was taken but items were properly tagged by program and indicating that the asset was being used for it's authorized purpose. Effect Without proper tracking/tagging records of capital assts paid for with federal funds, there is the risk that the District will not be in compliance with the Uniform Guidance as it relates to the use of and disposition of federally purchased items. Cause The District had not completely implement its adopt a policy detailing compliance requirements for federally purchased capital assets. Recommendation The District should review its adopt a policy detailing procedures needed to meet equipment compliance requirements. Internal controls should be established to ensure the policy is being adhered to. Management's response Management is in agreement with the finding.
Show full finding ▾Hide full finding ▴FINDING NUMBER: 2020-004 THIS FINDING IS: Repeat from Prior year Year originally reported- 2019 Federal Program Name and Year: Title I Grants to Local Education Agencies Project No.: 2019-4331, 2020-4331 CFDA No.: 84.010A Passed Through: Illinois State Board of Education Federal Agency: US Department of Education Criteria or specific requirement Under the Uniform Guidance for equipment, a physical inventory must be taken and reconciled with property records at least once every two years, and the item must be used for the authorized purpose of the project of the federal program making the purchase. Condition The District's adopted policy for equipment or other capital assts paid for with federal funds requires an inventory of equipment to be taken and assets properly tagged indicating funding source Questioned Costs N/a Context For disbursements tested that were for equipment, the District could provide support that a physical inventory was taken but items were properly tagged by program and indicating that the asset was being used for it's authorized purpose. Effect Without proper tracking/tagging records of capital assts paid for with federal funds, there is the risk that the District will not be in compliance with the Uniform Guidance as it relates to the use of and disposition of federally purchased items. Cause The District had not completely implement its adopt a policy detailing compliance requirements for federally purchased capital assets. Recommendation The District should review its adopt a policy detailing procedures needed to meet equipment compliance requirements. Internal controls should be established to ensure the policy is being adhered to. Management's response Management is in agreement with the finding.
Subject: Corrective Action Plan Date: November 5, 2020 #4 Area of Findings for 2020 -004 Title I Grants to Local Agencies An inventory system has been developed and will be used to track all equipment purchases. Grant Administrators will be responsible for maintaining the equipment and implement a numbering and location system. The majority o items in question were from a prior grant administrator who did not adhere to any inventory systems. 1) An inventory document of all purchased items must be kept on all items as described below. a. The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 CFR 200 ? Federal Uniform Guidance) provides the following guidelines and requirements on Equipment and Inventory. This is not an exhaustive list and is meant to help guide and prepare grantees for the testing that will occur during a field or desk monitoring engagement. See also ?200.439 Equipment and other capital expenditures. b. The non-Federal entity must maintain property records that include the following: 1. a description of the property, 2. A serial number or other identification number, 3. The source of funding for the property (including the FAIN), 4. Who holds the title, 5. The acquisition date, 6. Cost of the property, and percentage of Federal participation in the project costs for the Federal award under which the property was acquired, 7. The location, use, and condition of the property, and 8. Any ultimate disposition data including the date of disposal and sale price of the property. c. The non-Federal entity must take a physical inventory of the property, and the results must be reconciled with the property records at least once every two years. 2 CFR 200.313(d)(2) See Reporting Package for Complete, Signed CAP Cordially, Mr. Ron Gilbert , Superintendent Beardstown CUSD 15 500 E 15th St Beardstown, IL 62618 11.5.2020
2019-004
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
THIS FINDING IS: Repeat from the Prior Year - Originally reported - 2018 Federal Program Name and Year: Title I Grants to Local Education Agencies, Migrant Education State Grant Programs, Migrant Education Cooperative Programs CFDA No: 84.010A, 84.011A, 84.144F Project No: 2018-4300, 2019-4331, 2019-4340, 2018-4340-01, & 2018-4341 Passed Through: Illinois State Board of Education Federal Agency: US Department of Education Criteria or specific requirement (including statutory, regulatory, or other citation) Allowable costs & reporting - Direct federal costs should be supported by adequate documentation, given consistent treatment, not be used as a cost or meet cost sharing requirements for other federal programs and be supported by audited accounting records. Condition Cumulative expenditures reported to the granting agency to show use of funds could not be reconciled, by function & object, to detailed general ledger postings used to track allowable expenditures by funding type. Questioned Costs: 2018-4300 $1,053, 2019-4300 $15,000 2019-4340 $70, 2018-4340-01 $521, 2018-4341 $102 Context Without proper controls over allowable costs and reporting, expenditures may be incorrectly reported to the granting agency as an allowable expenditure used to spend federal awards according to an approved award budget. Effect Expenditures reported to the granting agency as allowable were not supported by actual general ledger postings by function & object, which could result in reported expenditures to late be deemed unallowable, resulting in unspent federal funds. Cause Proper internal controls over allowable costs and reporting either do not adequately detail procedures to determine allowable costs used to prepare required reports or are not routinely being adhered to. Recommendation Review all policies over allowable costs and reporting to determine if the provided adequate guidance. Revise policies if deemed necessary, Additionally, make sure all responsible individuals are award of such policies and they are being adhered to. Management's response Management is in agreement with the finding.
Show full finding ▾Hide full finding ▴THIS FINDING IS: Repeat from the Prior Year - Originally reported - 2018 Federal Program Name and Year: Title I Grants to Local Education Agencies, Migrant Education State Grant Programs, Migrant Education Cooperative Programs CFDA No: 84.010A, 84.011A, 84.144F Project No: 2018-4300, 2019-4331, 2019-4340, 2018-4340-01, & 2018-4341 Passed Through: Illinois State Board of Education Federal Agency: US Department of Education Criteria or specific requirement (including statutory, regulatory, or other citation) Allowable costs & reporting - Direct federal costs should be supported by adequate documentation, given consistent treatment, not be used as a cost or meet cost sharing requirements for other federal programs and be supported by audited accounting records. Condition Cumulative expenditures reported to the granting agency to show use of funds could not be reconciled, by function & object, to detailed general ledger postings used to track allowable expenditures by funding type. Questioned Costs: 2018-4300 $1,053, 2019-4300 $15,000 2019-4340 $70, 2018-4340-01 $521, 2018-4341 $102 Context Without proper controls over allowable costs and reporting, expenditures may be incorrectly reported to the granting agency as an allowable expenditure used to spend federal awards according to an approved award budget. Effect Expenditures reported to the granting agency as allowable were not supported by actual general ledger postings by function & object, which could result in reported expenditures to late be deemed unallowable, resulting in unspent federal funds. Cause Proper internal controls over allowable costs and reporting either do not adequately detail procedures to determine allowable costs used to prepare required reports or are not routinely being adhered to. Recommendation Review all policies over allowable costs and reporting to determine if the provided adequate guidance. Revise policies if deemed necessary, Additionally, make sure all responsible individuals are award of such policies and they are being adhered to. Management's response Management is in agreement with the finding.
Area of Findings for 2019-002 Title I Grants to Local Education Agencies, Migrant Education State Grant Programs, Migrant Education Cooperative Program: THIS FINDING IS: Repeat from Prior year Year originally reported - 2018 Without proper controls over allowable costs and reporting, expenditures may be incorrectly reported to the granting agency as an allowable expenditure used to spend federal awards according to an approved award budget. Expenditures reported to the granting agency as allowable were not supported by actual general ledger postings by function/object, which could result in reported expenditures to later be deemed unallowable, resulting in unspent federal funds. Proper internal controls over allowable costs and reporting either do not adequately detail procedures used to determine allowable costs used to prepare required reports or are not routinely being adhered to. Corrective Action Plan: District Policy: All Grant Administrators must conduct a Monthly expenditure review with the District bookkeeper to ensure the District expenditure line item reports are in agreement/alignment with the grant administrators PO?s and budget detail on record. A hard copy record must be maintained monthly and kept on file with the Grant Administrator. Documentation: This will entail checking off each line item expenditure associated with the grant being reviewed. The Check is complete once all expenditures are accounted for. The expenditure review will include signing off on the checked list by the Grant Administrator and maintaining a record for review. The documentation will be shared with the approving Administrator for error control and accuracy. Be sure the expenditure posted is in alignment with the amounts you have reviewed on your expenditure reports before posting the report.
2018-001
THIS FINDING IS: Repeat from the Prior Year - Originally reported - 2017 Federal Program Name and Year: Title I Grants to Local Education Agencies, Migrant Education State Grant Programs CFDA No: 84.010A & 84.011A Project No: 2018-4300, 2019-4331 & 2018-4340-01 Passed Through: Illinois State Board of Education Federal Agency: US Department of Education Criteria or specific requirement (including statutory, regulatory, or other citation) Under the Uniform Guidance, methods of procurement for small purchase should use the simple and informal procurement method for securing services, supplies or other property and be adequately documented. Condition The District did not either obtain rate quotes prior to approving the disbursement from federal funds in accordance with their approved procurement policy, or did not have adequate documentation to support compliance. Questioned Costs: None Context Disbursements were sampled to verify compliance with the District's approved procurement policy for small purchases. The District did not always obtain rate quotes prior to purchasing or could not provide adequate documentation to support procurement compliance. Effect Without obtaining rate quotes prior to purchase, there is a risk that the District did not obtain the best price for a particular product or service. Cause The District had an adopted procurement policy that detailed levels and methods of procurement for small purchase, but controls over compliance for the adopted policy were either not adequate to ensure compliance or not being followed. Recommendation Review controls over procurement compliance to make sure they are adequate to detect that the adopted policy is being adhered to. This District should inform responsible personnel of the adopted policy and establish guidelines to ensure compliance. Management's response Management is in agreement with the finding.
Show full finding ▾Hide full finding ▴THIS FINDING IS: Repeat from the Prior Year - Originally reported - 2017 Federal Program Name and Year: Title I Grants to Local Education Agencies, Migrant Education State Grant Programs CFDA No: 84.010A & 84.011A Project No: 2018-4300, 2019-4331 & 2018-4340-01 Passed Through: Illinois State Board of Education Federal Agency: US Department of Education Criteria or specific requirement (including statutory, regulatory, or other citation) Under the Uniform Guidance, methods of procurement for small purchase should use the simple and informal procurement method for securing services, supplies or other property and be adequately documented. Condition The District did not either obtain rate quotes prior to approving the disbursement from federal funds in accordance with their approved procurement policy, or did not have adequate documentation to support compliance. Questioned Costs: None Context Disbursements were sampled to verify compliance with the District's approved procurement policy for small purchases. The District did not always obtain rate quotes prior to purchasing or could not provide adequate documentation to support procurement compliance. Effect Without obtaining rate quotes prior to purchase, there is a risk that the District did not obtain the best price for a particular product or service. Cause The District had an adopted procurement policy that detailed levels and methods of procurement for small purchase, but controls over compliance for the adopted policy were either not adequate to ensure compliance or not being followed. Recommendation Review controls over procurement compliance to make sure they are adequate to detect that the adopted policy is being adhered to. This District should inform responsible personnel of the adopted policy and establish guidelines to ensure compliance. Management's response Management is in agreement with the finding.
Area of Findings for 2019-003- Title I Grants to Local Education Agencies THIS FINDING IS: Repeat from Prior year - Originally reported 2017 Project # 2018-4300 & 2019-4331 CFDA #84.010A, 2019-4340-01 CFDA # 84.011A Cause/Effect: Under the Uniform Guidance, methods of procurement for small purchases should us the simple and informal procurement method for securing services, supplies or other property and be adequately documented. Without obtaining rate quotes prior to purchase there is a risk that the District did not obtain the best product for a particular product or service. See Appendix A - All cost quotes will be documented - SUPERVISOR APPROVAL TO PURCHASE GOODS OR SERVICES (> $10,000.00) Grant expenditures for goods or services in excess of $10,000.00 (reviewed adjusted for inflation) require supervisor approval. This applies to single stand-alone items and a group of items that should appropriately be combined. As an example, it does not apply to a purchase of 2 stand-alone items that are $2,000 each. See Corrective Action Plan for full corrective action plan and supporting Appendix A
2018-002
THIS FINDING IS: New Federal Program Name and Year: Title I Grants to Local Education Agencies CFDA No: 84.010A Project No: 2019-4331 Passed Through: Illinois State Board of Education Federal Agency: US Department of Education Criteria or specific requirement (including statutory, regulatory, or other citation) Under the Uniform Guidance for equipment, a physical inventory must be taken and reconciled with property records at least once every two years, and the item must be used for the authorized purpose of the project of the federal program making the purchase. Condition The District did not adopt a policy for equipment or other capital assts paid for with federal funds Questioned Costs: None Context For disbursements tested that were foe equipment, the District could not provide support that a physical inventory was taken or records indicating that the item was properly tagged by program and was being used for it's authorized purpose. Effect Without proper tracking records of capital assts paid for with federal funds, there is the risk that the District will not be in compliance with the Uniform Guidance as it relates to the use of and disposition of federally purchased items. Cause The District did not adopt a policy detailing compliance requirements for federally purchased capital assets. Recommendation The District should review the compliance requirements for federally purchased capital assts and adopt a policy detailing procedures needed to meet these requirements. Internal controls should be established to ensure the police is being adhered to. Management's response Management is in agreement with the finding.
Show full finding ▾Hide full finding ▴THIS FINDING IS: New Federal Program Name and Year: Title I Grants to Local Education Agencies CFDA No: 84.010A Project No: 2019-4331 Passed Through: Illinois State Board of Education Federal Agency: US Department of Education Criteria or specific requirement (including statutory, regulatory, or other citation) Under the Uniform Guidance for equipment, a physical inventory must be taken and reconciled with property records at least once every two years, and the item must be used for the authorized purpose of the project of the federal program making the purchase. Condition The District did not adopt a policy for equipment or other capital assts paid for with federal funds Questioned Costs: None Context For disbursements tested that were foe equipment, the District could not provide support that a physical inventory was taken or records indicating that the item was properly tagged by program and was being used for it's authorized purpose. Effect Without proper tracking records of capital assts paid for with federal funds, there is the risk that the District will not be in compliance with the Uniform Guidance as it relates to the use of and disposition of federally purchased items. Cause The District did not adopt a policy detailing compliance requirements for federally purchased capital assets. Recommendation The District should review the compliance requirements for federally purchased capital assts and adopt a policy detailing procedures needed to meet these requirements. Internal controls should be established to ensure the police is being adhered to. Management's response Management is in agreement with the finding.
Area of Finding for 2019-004 Title I Grants to Local Education Agencies ? 2019-4331 CFDA #84.010A THIS FINDING IS: New Under the Uniform Guidance for equipment, a physical inventory must be taken and reconciled with property records at least once every two year, and the item must be used for the authorized purpose of the project of the federal program making the purchase. Corrective Action Plan: An inventory system has been developed and will be used to track all equipment purchases. Grant Administrators will be responsible for maintaining the equipment and implement a numbering and location system. The majority o items in question were from a prior grant administrator who did not adhere to any inventory systems. 1) An inventory document of all purchased items must be kept on all items as described below. a. The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 CFR 200 ? Federal Uniform Guidance) provides the following guidelines and requirements on Equipment and Inventory. This is not an exhaustive list and is meant to help guide and prepare grantees for the testing that will occur during a field or desk monitoring engagement. See also ?200.439 Equipment and other capital expenditures. b. The non-Federal entity must maintain property records that include the following: 1. a description of the property, 2. a serial number or other identification number, 3. the source of funding for the property (including the FAIN), 4. who holds the title, 5. the acquisition date, 6. cost of the property, and percentage of Federal participation in the project costs for the Federal award under which the property was acquired, 7. the location, use, and condition of the property, and 8. any ultimate disposition data including the date of disposal and sale price of the property. c. The non-Federal entity must take a physical inventory of the property, and the results must be reconciled with the property records at least once every two years. 2 CFR 200.313(d)(2) Reconciliation of Expenditures: Cumulative expenditures reported to the granting agency to support the use of federal grant awards could not be reconciled, by function and object, to audited detailed general ledger postings used to track allowable expenditures. Action Plan District Controls: The grant administrator/ supervisor will reconcile all monthly expenditure reports to the district?s expenditures. This will be maintained on a monthly expenditure control spreadsheet by function and code. ? The grant administrator/ supervisor will maintain carry over reports of expenditures for grants that do not follow the district?s fiscal year. ? Monthly grant expenditure reports and quarterly periodic grant reporting will be submitted to ISBE as per the grant agreement in a timely fashion. Documentation: ? A copy of all purchase orders will be placed in a monthly file by function and code along with a ?Purchase Order Log? (see attached). ? An electronic monthly expenditure control spreadsheet will be used by the grant administrator/ supervisor. Monthly fund balances will be included in the files See Full Corrective Action Plan Text for Appendix ? A, B, and C - Attachments
FAC accepted this audit on November 5, 2018 — management decision was due May 5, 2019.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
2017-001
FAC accepted this audit on October 16, 2017 — management decision was due April 16, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on October 4, 2016 — management decision was due April 4, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2014-002
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