EIN: 376003555
UEI: FAFZE6EJBZX4
Audited by: LAUTERBACH & AMEN 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 February 9, 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 August 9, 2026 (23 days ago).
What is a management decision? →FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
FAC accepted this audit on April 10, 2024 — management decision was due October 10, 2024.
FAC accepted this audit on November 28, 2022 — management decision was due May 28, 2023.
FAC accepted this audit on November 29, 2021 — management decision was due May 29, 2022.
Galesburg Community Unit School District No. 205 33-048-2050-26 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2021 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2021- 001 2. THIS FINDING IS: x New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Elementary & Secondary School Emergency Relief Fund (ESSER); 2021 4. Project No.: 21-4998-E2 5. CFDA No.: 84.425D 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) Effective internal controls over compliance should be in place to ensure that only allowable costs, in the proper amount are charged to the grant. 9. Condition Contract salary amounts for individual teachers were charged to the grant rather than the actual amount paid to the teachers. In most cases, the contract amount was the same as the actual amounts paid. There were 3 instances were the contract amount and actual amount paid differed. 10. Questioned Costs $20 11. Context A journal entry was made to transfer salaries to the grant rather than being charged to the grant through the payroll system. There were three individual's salaries that were not the correct amount - two of the individual salaries were under-charged to the grant and one was over-charged to the grant. 12. Effect A net immaterial amount was over-charged to the grant. 13. Cause Due to the grant being awarded later in the fiscal year, a journal entry had to be created to transfer allowable salaries to the grant expenditure accounts in the general ledger rather than being charged to the grant expenditure accounts through the payroll system. 14. Recommendation We recommend that only actual expenditures be charged to the grant. Also, if journal entries are necessary to transfer amounts to the grant expenditure accounts, we recommend that that someone other than the individual preparing the journal entry, review the applicable supporting documentation for the entry and approve the entry prior to being posted in the general ledger. 15. Management's response The District has strong internal controls and a segregation of duties over the accounting function. We believe this is an isolated occurrence due to 1) grant approval being obtained later in the school year and 2) the teachers union contract not being approved until later in the year which required retro pay to be issued. The District will ensure that all journal entries transferring expenditures to a grant are proper and have supporting documentation. All entries will be reviewed and approved prior to posting to the general ledger.
Show full finding ▾Hide full finding ▴Galesburg Community Unit School District No. 205 33-048-2050-26 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2021 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2021- 001 2. THIS FINDING IS: x New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Elementary & Secondary School Emergency Relief Fund (ESSER); 2021 4. Project No.: 21-4998-E2 5. CFDA No.: 84.425D 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) Effective internal controls over compliance should be in place to ensure that only allowable costs, in the proper amount are charged to the grant. 9. Condition Contract salary amounts for individual teachers were charged to the grant rather than the actual amount paid to the teachers. In most cases, the contract amount was the same as the actual amounts paid. There were 3 instances were the contract amount and actual amount paid differed. 10. Questioned Costs $20 11. Context A journal entry was made to transfer salaries to the grant rather than being charged to the grant through the payroll system. There were three individual's salaries that were not the correct amount - two of the individual salaries were under-charged to the grant and one was over-charged to the grant. 12. Effect A net immaterial amount was over-charged to the grant. 13. Cause Due to the grant being awarded later in the fiscal year, a journal entry had to be created to transfer allowable salaries to the grant expenditure accounts in the general ledger rather than being charged to the grant expenditure accounts through the payroll system. 14. Recommendation We recommend that only actual expenditures be charged to the grant. Also, if journal entries are necessary to transfer amounts to the grant expenditure accounts, we recommend that that someone other than the individual preparing the journal entry, review the applicable supporting documentation for the entry and approve the entry prior to being posted in the general ledger. 15. Management's response The District has strong internal controls and a segregation of duties over the accounting function. We believe this is an isolated occurrence due to 1) grant approval being obtained later in the school year and 2) the teachers union contract not being approved until later in the year which required retro pay to be issued. The District will ensure that all journal entries transferring expenditures to a grant are proper and have supporting documentation. All entries will be reviewed and approved prior to posting to the general ledger.
Galesburg Community Unit School District No. 205 33-048-2050-26 Corrective Action Plan For Current Year Audit Findings Year Ending June 30, 2021 Finding No: 2021-001 Condition: Contract salary amounts for individual teachers were charged to the grant rather than the actual amount paid to the teachers. In most cases, the contract amount was the same as the actual amounts paid. There were 3 instances where the contract amount and actual amount paid differed. Plan: The District has strong internal controls and a segregation of duties over the accounting function. We believe this is an isolated occurrence due to 1) grant approval being obtained later in the school year and 2) the teachers? union contract not being approved until later in the year which required retro pay to be issued. The District will ensure that all journal entries transferring expenditures to a grant are proper and have supporting documentation. All entries will be reviewed and approved prior to posting to the general ledger.
FAC accepted this audit on November 18, 2020 — management decision was due May 18, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on October 29, 2018 — management decision was due April 29, 2019.
FAC accepted this audit on November 28, 2017 — management decision was due May 28, 2018.
FAC accepted this audit on November 29, 2017 — management decision was due May 29, 2018.
FAC accepted this audit on January 3, 2017 — management decision was due July 3, 2017.
FAC accepted this audit on January 3, 2017 — management decision was due July 3, 2017.
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