heyworth community unit school district no. 4

EIN: 376004010

UEI: YAJ7KSSNQKQ3

Data as of August 25, 2026

heyworth community unit school district no. 43 audit years1 findings
3
Audit Years
1
Total Findings
0
Repeat Findings

FY 2023-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on October 3, 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 April 3, 2024 (875 days ago).

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2023-002
Equipment & Real Property
QUESTIONED COSTS

During our testing of equipment and property, we noted 13 items which were not tracked in an inventory listing. Questioned Costs: $9,364 Context: This finding was noted by reconciling the inventory listing with capital outlay purchases. Cause: This finding was an oversight by management. Effect: Noncompliance with grant requirements could lead to loss of federal grant funding. Repeat Finding: This finding is not a repeat finding from the immediately prior year. Recommendation: We recommend the District implement internal controls necessary to ensure all equipment and property purchases exceeding $500 purchased with federal grant funding are appropriately tracked. Views of Responsible Officials: There is no disagreement with the audit finding. The District’s Grants Manager will collaborate to ensure all program equipment and property purchases exceeding $500 involving federal monies are appropriately tracked.

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Full finding narrative

Federal Agency: U.S. Department of Education Federal Program Name: Elementary and Secondary School Emergency Relief (ESSER) Fund Assistance Listing Number: 84.425U Federal Award Identification Number and Year: S425D210041 - 2022 Pass-Through Agency: Illinois State Board of Education (ISBE) Pass-Through Number(s): 22-4998-E3 Award Period: July 1, 2021 through June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matter Criteria or Specific Requirement: Equipment and property exceeding $500 purchased with federal grant funding are required to be tracked in an inventory listing. Condition: During our testing of equipment and property, we noted 13 items which were not tracked in an inventory listing. Questioned Costs: $9,364 Context: This finding was noted by reconciling the inventory listing with capital outlay purchases. Cause: This finding was an oversight by management. Effect: Noncompliance with grant requirements could lead to loss of federal grant funding. Repeat Finding: This finding is not a repeat finding from the immediately prior year. Recommendation: We recommend the District implement internal controls necessary to ensure all equipment and property purchases exceeding $500 purchased with federal grant funding are appropriately tracked. Views of Responsible Officials: There is no disagreement with the audit finding. The District’s Grants Manager will collaborate to ensure all program equipment and property purchases exceeding $500 involving federal monies are appropriately tracked.

Corrective Action Plan

There is no disagreement with the audit finding. The District’s Grants Manager will collaborate to ensure all program equipment and property purchases exceeding $500 involving federal monies are appropriately tracked.

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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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