EIN: 376004659
UEI: DXK6ZUHBK7N5
Audited by: Gorenz and Associates, LTD.
Oversight agency: 84 [Department of Education]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 29, 2024. 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 September 29, 2024 (703 days ago).
What is a management decision? →FAC accepted this audit on February 14, 2023 — management decision was due August 14, 2023.
The District's expenditure report filed for June 30, 2022 included expenditures paid in August 2022. These amounts were not reported as committed or obligated. 10. Questioned Costs: None 11. Context: The District received federal reimbursement before expenditures were paid and did not label the expenditures as committed or obligated. 12. Effect: The June 30, 2022 expenditure report was filed overstating cash basis expenditures. The expenditure report did not include the August 2022 paid expenditures as committed or obligated. These expenditures were later liquidated and the final expenditure claim is correct. 13. Cause: Grant expenditures reported on the final June 30, 2022 expenditure report included $33,819 that should have been reported as obligated and not included with cash basis expenditures. 14. Recommendation: Grant expenditure reports should be prepared on the cash basis and obligations reported. The liquidation of the obligations should be reported on subsequent liquidation reports. 15. Management's response: There is no disagreement with this finding and management will monitor all future federal reimbursement requests. Committed and obligated expenditures will be reported appropriately, and will be paid within 90 days after project completion.
Show full finding ▾Hide full finding ▴1. FINDING NUMBER: 2022-002 4. THIS FINDING IS: New 2. FINDING TYPE: Compliance 3. DEFICIENCY TYPE: Reporting 3. Federal Program Name and Year: COVID-19 - Digital Equity II - D2 4. Project No.: 22-4998-D2 5. AL No.: 84.425D 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The Code of Federal Regulations (CFR) Title 2, part 200.305(b)(3) states that non-federal entities must disburse funds for program purposes before requesting payment from the federal awarding agency or pass-through entity. 9. Condition: The District's expenditure report filed for June 30, 2022 included expenditures paid in August 2022. These amounts were not reported as committed or obligated. 10. Questioned Costs: None 11. Context: The District received federal reimbursement before expenditures were paid and did not label the expenditures as committed or obligated. 12. Effect: The June 30, 2022 expenditure report was filed overstating cash basis expenditures. The expenditure report did not include the August 2022 paid expenditures as committed or obligated. These expenditures were later liquidated and the final expenditure claim is correct. 13. Cause: Grant expenditures reported on the final June 30, 2022 expenditure report included $33,819 that should have been reported as obligated and not included with cash basis expenditures. 14. Recommendation: Grant expenditure reports should be prepared on the cash basis and obligations reported. The liquidation of the obligations should be reported on subsequent liquidation reports. 15. Management's response: There is no disagreement with this finding and management will monitor all future federal reimbursement requests. Committed and obligated expenditures will be reported appropriately, and will be paid within 90 days after project completion.
Finding No.: 2022-002 Condition: The District's expenditure report filed for June 30, 2022 included expenditures paid in August 2022. These amounts were not reported as committed or obligated. Plan: Grant expenditure reports will be prepared on the cash basis and obligations reported. The liquidation of the obligations will be reported on subsequent liquidation reports. Anticipated Date of Completion: June 1, 2023 Name of Contact Person: Dale Heidbreder, Superintendent Management Response: There is no disagreement with this finding and management will monitor all future federal reimbursement requests. Committed and obligated expenditures will be reported appropriately, and will be paid within 90 days after project completion.
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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