EIN: 376004048
UEI: JKC4E1LLN4Z3
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 25, 2021. 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 25, 2022 (1584 days ago).
What is a management decision? →1. FINDING NUMBER: 2021- 002 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Title I Grants to Local Education Agencies 4. Project No.: 2021-4300 5. CFDA No.: 84.010A 6. Passed Through: Illinois State Board of Education 7. Federal Agency: US Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Allowable costs & reporting - Direct federal costs should be supported by adequate documentation, given consistent treatment, not to be used as a cost or meet cost sharing requirements for other federal programs and be supported by audited accounting records. 9. Condition Cumulative expenditures reported to the granting agency to show use of funds could not be reconciled, by function & object, to detailed general ledger postings used to track allowable expenditures by funding type. 10. Questioned Costs Salaries $2,300, Employee Benefits $2,670, Purchase Services $3,000 = Total $7,970 11. Context Without proper controls over allowable costs and reporting, expenditures may be incorrectly reported to the granting agency as an allowable expenditure used to spend federal awards according to an approved award budget. 12. Effect Expenditures reported to the granting agency as allowable were not supported by actual general ledger postings by function & object, which could result in reported expenditures later to be deemed unallowable, resulting in unspent federal funds. 13. Cause Proper internal controls over allowable costs and reporting either do not adequately detail procedures to determine allowable costs used to prepare required reports or are not routinely being adhered to. 14. Recommendation Review all policies over allowable costs and reporting to determine if it follows the provided adequate guidance. Revise policies if deemed necessary. Additionally, make sure all responsible individuals are aware of such policies and they are being adhered to. 15. Management's response Management is in agreement with this finding.
Show full finding ▾Hide full finding ▴1. FINDING NUMBER: 2021- 002 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Title I Grants to Local Education Agencies 4. Project No.: 2021-4300 5. CFDA No.: 84.010A 6. Passed Through: Illinois State Board of Education 7. Federal Agency: US Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Allowable costs & reporting - Direct federal costs should be supported by adequate documentation, given consistent treatment, not to be used as a cost or meet cost sharing requirements for other federal programs and be supported by audited accounting records. 9. Condition Cumulative expenditures reported to the granting agency to show use of funds could not be reconciled, by function & object, to detailed general ledger postings used to track allowable expenditures by funding type. 10. Questioned Costs Salaries $2,300, Employee Benefits $2,670, Purchase Services $3,000 = Total $7,970 11. Context Without proper controls over allowable costs and reporting, expenditures may be incorrectly reported to the granting agency as an allowable expenditure used to spend federal awards according to an approved award budget. 12. Effect Expenditures reported to the granting agency as allowable were not supported by actual general ledger postings by function & object, which could result in reported expenditures later to be deemed unallowable, resulting in unspent federal funds. 13. Cause Proper internal controls over allowable costs and reporting either do not adequately detail procedures to determine allowable costs used to prepare required reports or are not routinely being adhered to. 14. Recommendation Review all policies over allowable costs and reporting to determine if it follows the provided adequate guidance. Revise policies if deemed necessary. Additionally, make sure all responsible individuals are aware of such policies and they are being adhered to. 15. Management's response Management is in agreement with this finding.
Corrective Action Plan Finding No.: 2021-002 Condition: Cumulative expenditures reported to the granting agency to show use of funds could not be reconciled, by function & object, to detailed general ledger postings used to track allowable expenditures by funding type. Plan: Review all policies over allowable costs and reporting to determine if it follows the provided adequate guidance. Revise policies if deemed necessary. Additionally, make sure all responsible individuals are aware of such policies and they are being adhered to. Anticipated Date of Completion: 6/30/2021 Name of Contact Person: Scott Laird Management Response: Management is in agreement with this finding.
1. FINDING NUMBER: 2021- 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Elementary and Secondary School Emergency Relief Fund 4. Project No.: 2020-4998 5. CFDA No.: 84.425D 6. Passed Through: Illinois State Board of Education 7. Federal Agency: US Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Allowable costs & reporting - Direct federal costs should be supported by adequate documentation, given consistent treatment, not to be used as a cost or meet cost sharing requirements for other federal programs and be supported by audited accounting records. 9. Condition Cumulative expenditures reported to the granting agency to show use of funds could not be reconciled, by function & object, to detailed general ledger postings used to track allowable expenditures by funding type. 10. Questioned Costs Purchase Services $3,825, Supplies $77,851, Capital Outlay $6,965 11. Context Without proper controls over allowable costs and reporting, expenditures may be incorrectly reported to the granting agency as an allowable expenditure used to spend federal awards according to an approved award budget. 12. Effect Expenditures reported to the granting agency as allowable were not supported by actual general ledger postings by function & object, which could result in reported expenditures later to be deemed unallowable, resulting in unspent federal funds. 13. Cause Proper internal controls over allowable costs and reporting either do not adequately detail procedures to determine allowable costs used to prepare required reports or are not routinely being adhered to. 14. Recommendation Review all policies over allowable costs and reporting to determine if it follows the provided adequate guidance. Revise policies if deemed necessary. Additionally, make sure all responsible individuals are aware of such policies and they are being adhered to. 15. Management's response Management is in agreement with this finding.
Show full finding ▾Hide full finding ▴1. FINDING NUMBER: 2021- 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Elementary and Secondary School Emergency Relief Fund 4. Project No.: 2020-4998 5. CFDA No.: 84.425D 6. Passed Through: Illinois State Board of Education 7. Federal Agency: US Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Allowable costs & reporting - Direct federal costs should be supported by adequate documentation, given consistent treatment, not to be used as a cost or meet cost sharing requirements for other federal programs and be supported by audited accounting records. 9. Condition Cumulative expenditures reported to the granting agency to show use of funds could not be reconciled, by function & object, to detailed general ledger postings used to track allowable expenditures by funding type. 10. Questioned Costs Purchase Services $3,825, Supplies $77,851, Capital Outlay $6,965 11. Context Without proper controls over allowable costs and reporting, expenditures may be incorrectly reported to the granting agency as an allowable expenditure used to spend federal awards according to an approved award budget. 12. Effect Expenditures reported to the granting agency as allowable were not supported by actual general ledger postings by function & object, which could result in reported expenditures later to be deemed unallowable, resulting in unspent federal funds. 13. Cause Proper internal controls over allowable costs and reporting either do not adequately detail procedures to determine allowable costs used to prepare required reports or are not routinely being adhered to. 14. Recommendation Review all policies over allowable costs and reporting to determine if it follows the provided adequate guidance. Revise policies if deemed necessary. Additionally, make sure all responsible individuals are aware of such policies and they are being adhered to. 15. Management's response Management is in agreement with this finding.
Corrective Action Plan Finding No.: 2021-003 Condition: Cumulative expenditures reported to the granting agency to show use of funds could not be reconciled, by function & object, to detailed general ledger postings used to track allowable expenditures by funding type. Plan: Review all policies over allowable costs and reporting to determine if it follows the provided adequate guidance. Revise policies if deemed necessary. Additionally, make sure all responsible individuals are aware of such policies and they are being adhered to. Anticipated Date of Completion: 6/30/2021 Name of Contact Person: Scott Laird Management Response: Management is in agreement with this finding.
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.