EIN: 376002688
UEI: T4S8RNMZ1JD8
Audited by: Kemper CPA Group, LLP
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 16, 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 June 16, 2026 (76 days ago).
What is a management decision? →FAC accepted this audit on December 9, 2024 — management decision was due June 9, 2025.
FAC accepted this audit on November 20, 2023 — management decision was due May 20, 2024.
Capital expenditures were not properly identified, and, therefore, did not receive the appropriate approvals from the Governor or ISBE as required by the Uniform Guidance. Questioned Costs: None. Context: Capital expenditures were incorrectly coded as purchased services or supplies. Effect: The District was not in compliance with the guidelines regarding Equipment/Real Property Management as required by the Uniform Guidance. Cause: The District did not have proper review procedures in place to determine that all capital purchases were appropriately coded and received the necessary approvals as required by the grant. Recommendation: We recommend that the District designate an individual with adequate knowledge, skills, or experience to review all grant expenditures for compliance with applicable requirements. Management's response: The District agrees with this finding and has designated an individual to oversee grant compliance in fiscal year 2024.
Show full finding ▾Hide full finding ▴Criteria or specific requirement (including statutory, regulatory, or other citation): Equipment/Real Property Management: The District must receive prior approval from the Governor or ISBE for capital expenditures for equipment acquisition or improvements to land, buildings, or equipment under requirements set forth in the Uniform Guidance. Condition: Capital expenditures were not properly identified, and, therefore, did not receive the appropriate approvals from the Governor or ISBE as required by the Uniform Guidance. Questioned Costs: None. Context: Capital expenditures were incorrectly coded as purchased services or supplies. Effect: The District was not in compliance with the guidelines regarding Equipment/Real Property Management as required by the Uniform Guidance. Cause: The District did not have proper review procedures in place to determine that all capital purchases were appropriately coded and received the necessary approvals as required by the grant. Recommendation: We recommend that the District designate an individual with adequate knowledge, skills, or experience to review all grant expenditures for compliance with applicable requirements. Management's response: The District agrees with this finding and has designated an individual to oversee grant compliance in fiscal year 2024.
The District has designated an individual to review grant expenditures for proper compliance with grant requirements in tandem with the Business Manager's review of transactions for proper classification.
FAC accepted this audit on December 8, 2022 — management decision was due June 8, 2023.
FAC accepted this audit on October 14, 2021 — management decision was due April 14, 2022.
Grant agreements require proper filing of expenditure reports. The Illinois State Board of Education requires expenditure reports to be submitted within 20 days after the end of a quarter. The District did not submit expenditure reports for the Title I programs within 20 days of the end of the quarter as required by the Illinois State Board of Education. The first, second, and third quarter expenditure reports were filed past the 20-day requirement.
Show full finding ▾Hide full finding ▴Grant agreements require proper filing of expenditure reports. The Illinois State Board of Education requires expenditure reports to be submitted within 20 days after the end of a quarter. The District did not submit expenditure reports for the Title I programs within 20 days of the end of the quarter as required by the Illinois State Board of Education. The first, second, and third quarter expenditure reports were filed past the 20-day requirement.
The District will monitor reporting requirements as set forth in the grant agreements to ensure they are filed in a timely manner.
2020-005
FAC accepted this audit on December 13, 2020 — management decision was due June 13, 2021.
Grant compliance requires the District to verify a number of free/reduced lunch applicants' income each year by November 15 and retain documentation for 3 years. Additionally, the District is required to determine paid lunch equity to set prices of school lunches for the school year. The District was unable to provide documentation for income verifications and was late to submit the determination to ISBE. The District was also unable to provide documentation to substantiate the paid equity requirement calculations. Recipients of free/reduced meals may not be eligible for these benefits and meal prices may not be set in accordance with ISBE guidelines. The District did not retain the documentation for the required amount of time set by ISBE and did not file the verification summary report in a timely manner.
Show full finding ▾Hide full finding ▴Grant compliance requires the District to verify a number of free/reduced lunch applicants' income each year by November 15 and retain documentation for 3 years. Additionally, the District is required to determine paid lunch equity to set prices of school lunches for the school year. The District was unable to provide documentation for income verifications and was late to submit the determination to ISBE. The District was also unable to provide documentation to substantiate the paid equity requirement calculations. Recipients of free/reduced meals may not be eligible for these benefits and meal prices may not be set in accordance with ISBE guidelines. The District did not retain the documentation for the required amount of time set by ISBE and did not file the verification summary report in a timely manner.
The District will retain the required documentation and monitor ISBE deadlines for report submissions.
2019-003
Grant agreements require proper filing of expenditure reports. The District did not submit expenditure reports for the Title I - Low Income grant for the first, second, and fourth quarters within the grant guidelines. The project was frozen until reports were filed. Expenditure reports were not submitted to the grantor by the due date.
Show full finding ▾Hide full finding ▴Grant agreements require proper filing of expenditure reports. The District did not submit expenditure reports for the Title I - Low Income grant for the first, second, and fourth quarters within the grant guidelines. The project was frozen until reports were filed. Expenditure reports were not submitted to the grantor by the due date.
The District will monitor reporting requirements as set forth in the grant agreements to ensure they are filed in a timely manner.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
Child Nutrition Cluster - Grant compliance requires the District to verify a number of free/reduced lunch applicants' income each year by November 15 and retain documentation for 3 years. Additionally, the District is required to determine paid lunch equity to set prices of school lunches for the school year. The District was unable to provide documentation for income verifications and was late submitting the determination to ISBE. The District was also unable to provide documentation to substantiate the paid equity requirement calculations. Recipients of free/reduced meals may not be eligible for these benefits and meal prices may not be set in accordance with ISBE guidelines. The District did not retain the documentation for the required amount of time set by ISBE and did not file the verification summary report in a timely manner.
Show full finding ▾Hide full finding ▴Child Nutrition Cluster - Grant compliance requires the District to verify a number of free/reduced lunch applicants' income each year by November 15 and retain documentation for 3 years. Additionally, the District is required to determine paid lunch equity to set prices of school lunches for the school year. The District was unable to provide documentation for income verifications and was late submitting the determination to ISBE. The District was also unable to provide documentation to substantiate the paid equity requirement calculations. Recipients of free/reduced meals may not be eligible for these benefits and meal prices may not be set in accordance with ISBE guidelines. The District did not retain the documentation for the required amount of time set by ISBE and did not file the verification summary report in a timely manner.
The District will retain the required documentation and monitor ISBE deadlines for report submissions.
FAC accepted this audit on December 20, 2018 — management decision was due June 20, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-003
FAC accepted this audit on January 10, 2018 — management decision was due July 10, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-003
FAC accepted this audit on December 19, 2016 — management decision was due June 19, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-003
GSA_MIGRATION
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GSA_MIGRATION
2015-005
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