EIN: 376002590
UEI: NT32K2A1T678
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 24, 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 November 24, 2024, which was (634 days ago).
What is a management decision? →PANA COMMUNITY UNIT SCHOOL DISTRICT 8 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2023 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2023- 006 2. THIS FINDING IS: New X Repeat from Prior year? Year originally reported? 2022 3. Federal Program Name and Year: Education Stabilization Fund- 2022 & 2023 4. Project No.: 4998- ER, E3, D3, HL 5. CFDA No.: 84.425- COVID-19, 84.425D; 84.425- COVID-19, 84.425U; 84.425- COVID-19, 84.425W 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) Internal controls over compliance over reporting of federal expenditures require expenditures to be coded to the same expenditure functions and object codes in the district's general ledger as they are on grant expenditure reports and for complete general ledger support to be maintained by District personnel for all expenditure reports filed. 9. Condition Expenditure functions and objects used to record grant expenditures in the general ledger are not consistent with the expenditure functions and objects used for grant reporting. In addition, general ledger support for each expenditure report submitted is not complete and readily available. 10. Questioned Costs 11. Context A material amount of expenditures included in numerous accounts on the Education Stabilization Fund expenditure reports were not coded to the same function and object in the general ledger and complete general ledger support was not readily available. 12. Effect Grant expenditures claimed cannot be easily reconciled to the general ledger. Consequently, determining the population of Education Stabilization Fund expenditures for Single Audit testing was difficult. 13. Cause Coding of grant expenditures and grant expenditure report preparation are assigned to two different employees and no review is done to ensure expenditures are coded to the functions in which they were budgeted and subsequently claimed on expenditure reports. 14. Recommendation Grant expenditures should be recorded in the same general ledger expenditure functions as are used for grant reporting and supporting general ledger reports should be maintained in District files for all expenditure reports filed. The employees assigned to code grant expenditures and prepare grant expenditure reports should work together to accomplish this. 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2024.
03-011-0080-26 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2023 Corrective Action Plan Finding No.: 2023-_ 006_ Condition: Expenditure functions and objects used to record grant expenditures in the general ledger are not consistent with the expenditure functions and objects used for grant reporting. In addition, general ledger support for each expenditure report submitted is not complete and readily available. Plan: Grant expenditures will be recorded in the same general ledger expenditure functions as are used for grant reporting and supporting general ledger reports will be maintained in District files for all expenditure reports filed. The employees assigned to code grant expenditures and prepare grant expenditure reports will work together to accomplish this. Anticipated Date of Completion: 06/30/2024 Name of Contact Person: Jason Bauer Management Response: Management will implement the auditor's recommendation for the year ended June 30, 2024.
2022-006
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 7, 2023. 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 December 7, 2023, which was (987 days ago).
What is a management decision? →1. FINDING NUMBER: 2022- 006 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Education Stabilization Fund- 2021 & 2022 4. Project No.: 4998- DE, E2 & E3 5. CFDA No.: 84.425- COVID-19, 84.425D & 84.425- COVID-19, 84.425U 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) Internal controls over compliance over reporting of federal expenditures require expenditures to be coded to the same expenditure functions and object codes in the district's general ledger as they are on grant expenditure reports and for complete general ledger support to be maintained by District personnel for all expenditure reports filed. 9. Condition Expenditure functions and objects used to record grant expenditures in the general ledger are not consistent with the expenditure functions and objects used for grant reporting and general ledger support for each expenditure report filed is not complete and readily available. 10. Questioned Costs $3,156 11. Context A material amount of expenditures included in numerous accounts on the June 30, 2022 expenditure reports were not coded to the same function and object in the general ledger and complete general ledger support was not readily available for any Education Stabilization Fund grants. 12. Effect Grant expenditures claimed cannot be easily reconciled to the general ledger and $3,156 of expenditures were not able to be reconciled to the general ledger, resulting in questioned costs of that amount. Consequently, determining the population of Education Stabilization Fund expenditures for Single Audit testing was difficult. 13. Cause Coding of grant expenditures and grant expenditure report preparation are assigned to two different employees and no review is done to ensure expenditures are coded to the functions in which they were budgeted and subsequently claimed on expenditure reports. 14. Recommendation Grant expenditures should be recorded in the same general ledger expenditure functions as are used for grant reporting and supporting general ledger reports should be maintained in District files for all expenditure reports filed. The employees assigned to code grant expenditures and prepare grant expenditure reports should work together to accomplish this. 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2023.
Corrective Action Plan Finding No.: 2022-_ 006_ Condition: Expenditure functions and objects used to record grant expenditures in the general ledger are not consistent with the expenditure functions and objects used for grant reporting and general ledger support for each expenditure report filed is not complete and readily available. Plan: Grant expenditures should be recorded in the same general ledger expenditure functions as are used for grant reporting and supporting general ledger reports should be maintained in District files for all expenditure reports filed. The employees assigned to code grant expenditures and prepare grant expenditure reports should work together to accomplish this. Anticipated Date of Completion: 06/30/2023 Name of Contact Person: Jason Bauer Management Response: Management will implement the auditor's recommendation for the year ended June 30, 2023.
1. FINDING NUMBER: 2022- 007 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Education Stabilization Fund- 2021 & 2022 4. Project No.: 4998- E2 & E3 5. CFDA No.: 84.425- COVID-19, 84.425D & 84.425- COVID-19, 84.425U 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 the District to maintain complete property records for all equipment and real property acquired with federal funds. 9. Condition The District's property records did not include all equipment purchased with federal funds. 10. Questioned Costs None 11. Context The property records maintained by District were materially not complete, including the omission of all technology equipment acquired with federal funds. 12. Effect The District is not in compliance with Equipment and Real Property Management compliance requirements. 13. Cause The District administrative staff does not maintain a consolidated list of all equipment purchased with federal funds; instead, employees that purchase equipment with federal funds are responsible for maintaining a list that includes the equipment they purchased. 14. Recommendation The District should assign an administrative employee with knowledge of all of the District's federal grant budgets to maintain a complete list of equipment purchased with federal funds. 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2023.
Corrective Action Plan Finding No.: 2022-_ 007_ Condition: The District's property records did not include all equipment purchased with federal funds. Plan: The District should assign an administrative employee with knowledge of all of the District's federal grant budgets to maintain a complete list of equipment purchased with federal funds. Anticipated Date of Completion: 06/30/2023 Name of Contact Person: Jason Bauer Management Response: Management will implement the auditor's recommendation for the year ended June 30, 2023.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 26, 2022. 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 26, 2022, which was (1486 days ago).
What is a management decision? →PANA COMMUNITY UNIT SCHOOL DISTRICT 8 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2021 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2021-001 2. THIS FINDING IS NEW 3. Federal Program Name and Year: Child Nutrition Cluster Summer Food Service Program- 2021 4. Project No.: 4425 5. CFDA No.: 10.559 6. Passed Through: Illinois State Board of Education 7. Federal Agency: United States Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation): Strong internal controls over the Summer Food Service Program program income compliance requirements require the review of the monthly reimbursable meals claim by someone independent of the preparer. 9. Condition: The Summer Food Service Program monthly reimbursable meals claim is not being reviewed prior to submission. 10. Questioned Costs: $10,394 11. Context: The finding pertains to all ten months the Summer Food Service Program operated in the fiscal year ending June 30, 2021. 12. Effect: The District incorrectly claimed adult meals served to program employees for reimbursement and received an immaterial amount of reimbursement they were not entitled to. 13. Cause: The preparer of the monthly reimbursement claim misunderstood the instructions she was given in an Illinois State Board of Education webinar and believed the meals were eligible for reimbursement and no other employee has been assigned to review the monthly reimbursement claim prior to submission. 14. Recommendation: We recommend someone with knowledge of the Program compliance requirements that is independent of the preparer review the monthly reimbursement claim prior to submission. 15. Management's response: Management properly educated the preparer of the monthly reimbursement claim and the mistake has been resolved as of July 1, 2021.
10-011-0080-26 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2021 Corrective Action Plan Finding No.: 2021-001 Condition: The Summer Food Service Program monthly reimbursable meals claim is not being reviewed prior to submission. Plan: We recommend someone with knowledge of the Program compliance requirements that is independent of the preparer review the monthly reimbursement claim prior to submission. Anticipated Date of Completion: 07/01/2021 Name of Contact Person: Jason Bauer Management Response: Management properly educated the preparer of the monthly reimbursement claim and the mistake has been resolved as of July 1, 2021.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 28, 2020. 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 June 28, 2021, which was (1879 days ago).
What is a management decision? →PANA COMMUNITY UNIT SCHOOL DISTRICT 8 10-011-0080-26 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2020 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2020-001 2. THIS FINDING IS: NEW 3. Federal Program Name and Year: Federal-Spec Education-IDEA-Flow Through & Federal-Spec Education-IDEA- Pre-School 4. Project No.: 2020-4620 & 2020-4600 5. CFDA No.: 84.027 & 84.173 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U. S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Internal controls over compliance for reporting federal expenditures require the review and approval of expenditure reports by District personnel before their submission. 9. Condition The Special Education Joint Agreement the District is a member of was remotely accessing the District's general ledger and submitting expenditure reports to the Illinois State Board of Education on the District's behalf without District personnel's knowledge, input, review, or approval. 10. Questioned Costs None 11. Context The finding pertains to Project Year 2020 Federal- Spec Education- IDEA - Flow Through and Federal - Spec Education - IDEA - Pre- School during fiscal year 2020. 12. Effect Although the District did not claim any nonexisting expenditures during fiscal year 2020, this was not verified by the District prior to their submission for reimbursement. In addition, numerous expenditures were classified to incorrect functions and objects on the submitted expenditure reports. 13. Cause The District changed Special Education Joint Agreements on July 1, 2019 and the new Joint Agreement has a significantly different expenditure reporting process. 14. Recommendation District personnel should, at minimum, review and approve all expenditure reports prior to their submission by Special Education Joint Agreement personnel to the Illinois State Board of Education. 15. Management's response Management will implement the auditor's recommendation.
10-011-0080-26 Corrective Action Plan for Current Year Audit Findings Year Ending June 30, 2020 Corrective Action Plan Finding No.: 2020-001 Condition: The Special Education Joint Agreement the District is a member of was remotely accessing the District's general ledger and submitting expenditure reports to the Illinois State Board of Education on the District's behalf without District personnel's knowledge, input, review, or approval. Plan: District personnel should, at minimum, review and approve all expenditure reports prior to their submission by Special Education Joint Agreement personnel to the Illinois State Board of Education. Anticipated Date of Completion: 06/30/2021 Name of Contact Person: Jason Bauer Management Response: Management will implement the auditor's recommendation.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 3, 2019. 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 May 3, 2020, which was (2300 days ago).
What is a management decision? →PANA COMMUNITY UNIT SCHOOL DISTRICT 8 10-011-0080-26 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2019 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2019- 001 2. THIS FINDING IS NEW 3. Federal Program Name and Year: Child Nutrition Cluster- 2019 & 2018 4. Project No.: 2018-4210, 2018-4220, 2018-4250, 2019-4210, 2019-4220 & 2019-4250 5. CFDA No.: 10.555 & 10.553 6. Passed Through: U.S. Department of Defense & Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Internal control over compliance for the Child Nutrition Cluster requires the District to have written policies in place to ensure the District does not use a vendor that is debarred or suspended by the federal government. 9. Condition The District does not have written policies in place to ensure the District does not use a vendor that is debarred or suspended by the federal government. 10. Questioned Costs None 11. Context The finding pertains to the Child Nutrition Cluster during fiscal year 2019. 12. Effect Although the District's Child Nutrition Cluster did not use any debarred or suspended vendors during fiscal year 2019, they did not verify the vendors weren't debarred or suspended before they contracted with the vendor. 13. Cause The District has historically purchased its administrative policies from an outside vendor and the procurement policies included in those policies did not include a policy requiring procedures to ensure contracts or purchases are not made from vendors who have been debarred or suspended by the Federal Government. 14. Recommendation The District should have a policy that requires all vendors used in the Child Nutrition Cluster to sign a statement during the bidding process verifying that they are not debarred or suspended by the Federal Government. 15. Management's response Management will implement the auditor's recommendation.
10-011-0080-26 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2019 Corrective Action Plan Finding No.: 2019-_ 001__ Condition: The District does not have written policies in place to ensure the District does not use a vendor that is debarred or suspended by the federal government. Plan: The District will implement a policy that requires all vendors used in the Child Nutrition Cluster to sign a statement during the bidding process verifying that they are not debarred or suspended by the Federal Government. Anticipated Date of Completion: 06/30/2020 Name of Contact Person: Jason Bauer Management Response: The District will implement the above plan for fiscal year 2020.
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