EIN: 376004514
UEI: EC7LJELYNDH3
Audited by: Scheffel Boyle
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 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 (26 days ago).
What is a management decision? →FAC accepted this audit on January 13, 2025 — management decision was due July 13, 2025.
We noted that 2 out of 11 quarterly expenditure reports were not filed in a timely manner. Questioned Costs: None. Context: Out of the 11 filed reports, 2 of them were past the 20 day requirement. For ESSER III, and ARP Homeless Children, the reports for quarter ended 6/30/2024 were submitted on 8/8/2024, 19 days after the 7/20 deadline. Effect: This was an oversight by management personnel in the District. Cause: The District did not employ proper oversight to ensure that the quarterly expenditure reports were filed timely. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management's Response: Management will take the necessary steps to file all quarterly expenditure reports on time in the future.
Show full finding ▾Hide full finding ▴Criteria: Reporting. All quarterly ependiture reports must be filed with the Illinois State Board of Education no later than 20 days after the end of the quarter. Condition: We noted that 2 out of 11 quarterly expenditure reports were not filed in a timely manner. Questioned Costs: None. Context: Out of the 11 filed reports, 2 of them were past the 20 day requirement. For ESSER III, and ARP Homeless Children, the reports for quarter ended 6/30/2024 were submitted on 8/8/2024, 19 days after the 7/20 deadline. Effect: This was an oversight by management personnel in the District. Cause: The District did not employ proper oversight to ensure that the quarterly expenditure reports were filed timely. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management's Response: Management will take the necessary steps to file all quarterly expenditure reports on time in the future.
Condition: We noted that 2 out of 11 quarterly expenditure reports were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management Response: Management will take the necessary steps to file all quarterly reports on time in the future.
2023-004
FAC accepted this audit on March 27, 2024 — management decision was due September 27, 2024.
Reporting. All quarterly expenditure reports must be filed with the Illinois State Board of Education no later than 20 days after the end of the quarter. We noted that 9 out of 19 quarterly expenditure reports were not filed in a timely manner. Out of 19 filed reports, 9 of them were past the 20 day requirement. For ESSER III, ARP Homeless Children, ESSER I, and Digital Equity II, the reports for quarter ended 9/30/22 were submitted on 11/27/22, 38 days after the 10/20 deadline For ESSER II, the report for quarter ended 9/30/22 was filed on 11/29/22, 40 days after the 10/20 deadline. For Digital Equity II, ESSER I, ESSER II, ESSER III, and ARP Homeless Children, all reports for quarter-ended 12/31/22 were filed on 1/31/23, 11 days after the 1/20 deadline. The District did not employ proper oversight to ensure that the quarterly expenditure reports were filed timely. This was an oversight by management personnel in the District.
Show full finding ▾Hide full finding ▴Reporting. All quarterly expenditure reports must be filed with the Illinois State Board of Education no later than 20 days after the end of the quarter. We noted that 9 out of 19 quarterly expenditure reports were not filed in a timely manner. Out of 19 filed reports, 9 of them were past the 20 day requirement. For ESSER III, ARP Homeless Children, ESSER I, and Digital Equity II, the reports for quarter ended 9/30/22 were submitted on 11/27/22, 38 days after the 10/20 deadline For ESSER II, the report for quarter ended 9/30/22 was filed on 11/29/22, 40 days after the 10/20 deadline. For Digital Equity II, ESSER I, ESSER II, ESSER III, and ARP Homeless Children, all reports for quarter-ended 12/31/22 were filed on 1/31/23, 11 days after the 1/20 deadline. The District did not employ proper oversight to ensure that the quarterly expenditure reports were filed timely. This was an oversight by management personnel in the District.
We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management will take the necessary steps to file all quarterly expenditure reports on time in the future.
2022-003
FAC accepted this audit on January 22, 2023 — management decision was due July 22, 2023.
We noted that 7 out of 11 quarterly expenditure reports were not filed in a timely manner. Questioned Costs: NONE. Context: Q1, Q2, and Q3 reports for three out of the four programs were submitted between 12 and 41 days after the 20-day deadline. Effect: This was an oversight by management personnel in the District. Cause: The District did not employ proper oversight to ensure that the quarterly expenditure reports were filed timely. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management's Response: Management will take the necessary steps to file all quarterly expenditure reports on time in the future.
Show full finding ▾Hide full finding ▴Criteria: Reporting. All quarterly expenditure reports must be filed with the Illinois State Board of Education no later than 20 days after the end of the quarter. Condition: We noted that 7 out of 11 quarterly expenditure reports were not filed in a timely manner. Questioned Costs: NONE. Context: Q1, Q2, and Q3 reports for three out of the four programs were submitted between 12 and 41 days after the 20-day deadline. Effect: This was an oversight by management personnel in the District. Cause: The District did not employ proper oversight to ensure that the quarterly expenditure reports were filed timely. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management's Response: Management will take the necessary steps to file all quarterly expenditure reports on time in the future.
Condition: We noted that 7 out of 11 quarterly expenditure reports were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management Response: Management will take the necessary steps to file all quarterly reports on time in the future. Anticipated Date of Completion: June 30, 2023
2021-002
FAC accepted this audit on December 5, 2021 — management decision was due June 5, 2022.
We noted that two of the quarterly expenditure reports were not filed in a timely manner. Questioned Costs: None. Context: Q1 and Q4 quarterly expenditure reports for both programs were submitted between 29 and 35 days after the 20-day deadline. Effect: This was an oversight by management personnel in the District. Cause: The District did not employ proper oversight to ensure that the quarterly expenditure reports were filed timely. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management's Response: Management will take the necessary steps to file all quarterly expenditure reports on time in the future.
Show full finding ▾Hide full finding ▴Criteria: Reporting. All quarterly expenditure reports must be filed with the Illinois State Board of Education no later than 20 days after the end of the quarter. Condition: We noted that two of the quarterly expenditure reports were not filed in a timely manner. Questioned Costs: None. Context: Q1 and Q4 quarterly expenditure reports for both programs were submitted between 29 and 35 days after the 20-day deadline. Effect: This was an oversight by management personnel in the District. Cause: The District did not employ proper oversight to ensure that the quarterly expenditure reports were filed timely. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management's Response: Management will take the necessary steps to file all quarterly expenditure reports on time in the future.
Condition: We noted that two of the quarterly expenditure reports were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management's Response: Management will take the necessary steps to file all quarterly expenditure reports on time in the future.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 2, 2018 — management decision was due June 2, 2019.
FAC accepted this audit on November 27, 2017 — management decision was due May 27, 2018.
FAC accepted this audit on November 8, 2016 — management decision was due May 8, 2017.
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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