EIN: 376004011
UEI: LHLRQNXETLC6
Audited by: CliftonLarsonAllen LLP
Oversight agency: 84 [Department of Education]
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Data as of September 14, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 12, 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 July 12, 2026 (65 days ago).
What is a management decision? →FAC accepted this audit on November 21, 2024 — management decision was due May 21, 2025.
FAC accepted this audit on December 18, 2023 — management decision was due June 18, 2024.
FAC accepted this audit on November 15, 2022 — management decision was due May 15, 2023.
FAC accepted this audit on November 8, 2021 — management decision was due May 8, 2022.
During our audit testing of the expenditure reimbursement requests/quarterly financial reports, we noted the accounting records indicated less expenditures incurred than what was requested on the report. Questioned costs: $268 Context: This was noted in one of five expenditure reimbursement request reports tested. The discrepancy occurred in the fourth quarter expenditure reimbursement request submitted to ISBE. Cause: The preventative internal control failed in that instance. This was an oversight by management when submitting the expenditure report. Effect: Noncompliance with grant requirements and overreported expenditures may need to be returned to the granting agency. Repeat Finding: Finding was not reported in the prior year. Recommendation: We recommend proper oversight over expenditure reimbursement requests to ensure expenditures reported in the quarterly reports agree to the accounting records. Supporting documentation should be reviewed during the approval process of the expenditure reimbursement request. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2021 ? 001 ? Cash Management and Reporting Federal agency: U.S. Department of Education Federal program title: Elementary and Secondary School Emergency Relief (ESSER) Assistance Listing Number: 84.425D Pass-Through Agency: Illinois State Board of Education (ISBE) Pass-Through Number(s): 21-4998-E2 Award Period: 7/1/2020 ? 6/30/2021 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matter Criteria or specific requirement: Quarterly financial reports requesting reimbursement of expenditures should reconcile to the accounting records. Condition: During our audit testing of the expenditure reimbursement requests/quarterly financial reports, we noted the accounting records indicated less expenditures incurred than what was requested on the report. Questioned costs: $268 Context: This was noted in one of five expenditure reimbursement request reports tested. The discrepancy occurred in the fourth quarter expenditure reimbursement request submitted to ISBE. Cause: The preventative internal control failed in that instance. This was an oversight by management when submitting the expenditure report. Effect: Noncompliance with grant requirements and overreported expenditures may need to be returned to the granting agency. Repeat Finding: Finding was not reported in the prior year. Recommendation: We recommend proper oversight over expenditure reimbursement requests to ensure expenditures reported in the quarterly reports agree to the accounting records. Supporting documentation should be reviewed during the approval process of the expenditure reimbursement request. Views of responsible officials: There is no disagreement with the audit finding.
Verify expense reports match general ledger.
FAC accepted this audit on November 3, 2020 — management decision was due May 3, 2021.
FAC accepted this audit on October 28, 2019 — management decision was due April 28, 2020.
See Schedule of Findings and Questioned Costs for chart/table.
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The issue arose from docking the pay for an employee who was out on leave. The employee position was funded from two sources but only the District portion was docked, leaving the grant portion overstated. The District switched to a new accounting/payroll software on July 1st. The new software handles docking differently and automatically distributes the amount across all funding sources. The timing of the finding allowed the District to make the correction before the final expenditure report was filed for the grant year.
FAC accepted this audit on October 22, 2018 — management decision was due April 22, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on November 2, 2017 — management decision was due May 2, 2018.
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2016-002
FAC accepted this audit on November 2, 2016 — management decision was due May 2, 2017.
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GSA_MIGRATION
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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