EIN: 376002692
UEI: QL54MWCJSML7
Audited by: Kemper CPA Group LLP
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 14, 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 July 14, 2025 (420 days ago).
What is a management decision? →FAC accepted this audit on January 8, 2024 — management decision was due July 8, 2024.
The District has inadequate controls over preparing, reviewing and approving quarterly "historical expenditure reports" filed with the Illinois State Board of Education. Context: Quarterly "historical expenditure reports" filed with the State Board of Education were not reconcilied to the District's general ledger or other supporting documentation. Effect: Program exependitures may be overstated on the "historical expenditure reports" submitted to the Illinois State Board of Education and result in excess funding reimbursements. Cause: The "Historical Expenditure Summary Report" is prepared by one employee and isnot reviewed an approved for accuracy prior to its electronic submission. Recommendation: The superintendent should review and approve quarterly "historical expenditure reports" and supporting documentaion on a regular basis prior to electronic submissions. Corresponding documents should be manually signed and dated to indicate approval. Management's response: The District has started implementing the recommended controls in fiscal year 2023 and intends to fully implement recommendations in FY2024.
Show full finding ▾Hide full finding ▴United States Department of Education Education Stabilization Fund- CFDA #84.42D/84.425U/84.425W Finding:2023-003 Noncompliance with Reporting Requirements Criteria: Per the compliance supplement, the "ESSER Grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations." Internal controls should be in place to provide reasonable assurance that "historical expenditure reports" filed with the Illinois State Board of Education agree and reconcile to actual expenditures incurrend and paid by the Distric. Condition: The District has inadequate controls over preparing, reviewing and approving quarterly "historical expenditure reports" filed with the Illinois State Board of Education. Context: Quarterly "historical expenditure reports" filed with the State Board of Education were not reconcilied to the District's general ledger or other supporting documentation. Effect: Program exependitures may be overstated on the "historical expenditure reports" submitted to the Illinois State Board of Education and result in excess funding reimbursements. Cause: The "Historical Expenditure Summary Report" is prepared by one employee and isnot reviewed an approved for accuracy prior to its electronic submission. Recommendation: The superintendent should review and approve quarterly "historical expenditure reports" and supporting documentaion on a regular basis prior to electronic submissions. Corresponding documents should be manually signed and dated to indicate approval. Management's response: The District has started implementing the recommended controls in fiscal year 2023 and intends to fully implement recommendations in FY2024.
Finding Synopsis: The District has inadequate controls over reviewing and approving quarterly "historical expenditure reports" filed with the Illinois State Board of Education. Action Steps: The District intends to fully implement the recommendation in FY2024, as corrective action was not taken until midway through FY2023.
2022-003
FAC accepted this audit on January 2, 2023 — management decision was due July 2, 2023.
The District has inadequate controls over preparing, reviewing and approving quarterly "historical expenditure reports" filed with the Illinois State Board of Education. Context: Quarterly "historical expenditure reports" filed with the Illinois State Board of Education were not reconciled to the District's general ledger or other supporting documentation. Effect: Program expenditures may be overstated on the "historical expenditure reports" submitted to the Illinois State Board of Education and result in excess funding reimbursements. Cause: Program expenditures may be overstated on the "historical expenditure reports" submitted to the Illinois State Board of Education and result in excess funding reimbursements. Recommendation: The superintendent should review and approve quarterly "historical expenditure reports" and supporting documentation on a regular basis prior to electronic submissions. Corresponding documents should be manually signed and dated to indicate approval. Management?s Response: The District intends to implement the recommendation in FY 2023.
Show full finding ▾Hide full finding ▴United States Department of Education Education Stabilization Fund ? CFDA #84.425D/84.425U/84.425W Finding: 2022-003 Noncompliance with Reporting Requirements Criteria: Per the compliance supplement, the ?ESSER Grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations.? Internal controls should be in place to provide reasonable assurance that "historical expenditure reports" filed with the Illinois State Board of Education agree and reconcile to actual expenditures incurred and paid by the District. Condition: The District has inadequate controls over preparing, reviewing and approving quarterly "historical expenditure reports" filed with the Illinois State Board of Education. Context: Quarterly "historical expenditure reports" filed with the Illinois State Board of Education were not reconciled to the District's general ledger or other supporting documentation. Effect: Program expenditures may be overstated on the "historical expenditure reports" submitted to the Illinois State Board of Education and result in excess funding reimbursements. Cause: Program expenditures may be overstated on the "historical expenditure reports" submitted to the Illinois State Board of Education and result in excess funding reimbursements. Recommendation: The superintendent should review and approve quarterly "historical expenditure reports" and supporting documentation on a regular basis prior to electronic submissions. Corresponding documents should be manually signed and dated to indicate approval. Management?s Response: The District intends to implement the recommendation in FY 2023.
United States Department of Education Education Stabilization Fund ? CFDA #84.425D/84.425U/84.425W Corrective Action Plan ? Noncompliance with Reporting Requirements Finding: 2022-003 Condition: The District has inadequate controls over reviewing and approving quarterly ?historical expenditure reports? filed with the Illinois State Board of Education. Plan: The superintendent will review and approve quarterly ?historical expenditure reports? and supporting documentation on a regular basis prior to electronic submissions. Corresponding documents will be manually signed and dated to indicate approval. Anticipated Date of Completion: January 1, 2023 Management Response: The District intends to implement the recommendations in FY 2023. Name of Contact Person: Jessica Sisil, District Superintendent
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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