EIN: 376016426
UEI: F259X3CLKYU5
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 18, 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 18, 2026, which was (3 days ago).
What is a management decision? →Criteria: Reporting. To determine that an accurate 6/30/2025 expenditure report was filed with the Illinois State Board of Education. The District underclaimed expenses on the 6/30/2025 expenditure report and claimed on the 7/31/25 expenditure report after year end.. Condition: The District's general ledger totals are inconsistent with the expenditure reports as a result of claiming expenditures in the wrong period. It was noted that the District claimed $109,701 of 1000-100 expenses at 3/31/25 and 6/30/25. The District underclaimed salaries in account 1000-100 at 6/30/2025 by $46,520 and included April - June 2025 expenses in the 7/31/25 expenditure claim. Questioned Costs: None. Context: The District only claimed salaries through 3/31/25 and claimed costs for the April - June after year end. The expenses were allowable under the grant, but the District should have claimed April, May and June 1000-100 expenditures in the 6/30/25 report, and not in the 7/31/25 report. Effect: The general ledger totals are inconsistent with the amounts reported to ISBE. Cause: The District mistakenly picked up FY 25 expenses on the July 2025 expenditure report. Recommendation: We recommend reconciling the general ledger totals to the expenditure reports before submitting. Management response: The District will add a vertification process to reconcile the general ledger totals to the expenditure totals before submitting.
Condition: The District's general ledgers totals are inconsistent with the ISBE reports due to timing errors, resultig in certain expenses being claimed late on the IDEA Flow Through. Recommendation: We recommend reconciling the general ledger totals to the expenditure reports before sumbitting. Management Response: The District will add a vertification process to reconcile the general ledger totals to the expenditure reports before submitting.
2024-004
Criteria: Reporting. To determine that an accurate 6/30/2025 expenditure report was filed with the Illinois State Board of Education based on guidelines prescribed by the Illinois State Board of Education. Condition: The District claimed expenses on the June 30, 2025 expenditure report that were claimed on the final FY 24 expenditure report. Questioned Costs: Total questioned costs $4,864 - $1,412 in 1000-300, $965 in 1000-400 and $2,487 in 2220-400. Context: It was noted that the District claimed expenses that were previously claimed on the Final FY 24 expenditure report. Effect: The District submitted an expenditure report claiming costs that were previously claimed. Cause: The District mistakenly picked up expenses on the FY 25 grant that were paid in FY 25 but were claimed on the final FY 24 grant. Recommendation: We recommend reviewing the grant tracking worksheets before creating the expenditure reports to ensure actual costs are consistent with what is entered into the grant. We recommend reconciling the budgeted amount to the general ledger totals and reconciling those to expenditure reports before submitting. Management response: The District will review the budgeted costs of items and the amount recorded in the general ledger agains the expenditure reports before submitting.
Condtion: The District's general ledger totals are inconsistent with the ISBE reports due to the timing erros, resulting in certain expenses being claimed in grants in the current year and the prior year. Recommendations: We recommend reconciling the general ledger totals to the expenditure reports before submitting. Management response: The District will add a vertification process to reconcile the general ledger totals to the expenditure reports before submitting.
2024-003
Criteria: Reporting. The account used to record expenditures on the quarterly expenditure reports should match the general ledger accounts where the expenditures are recorded. Condition: It was noted that there was an inconsistency when comparing the general ledger to what was reported on the expenditure report. Questioned costs: None. Context: Tied out all expenditure account numbers in the general ledger versus the 6/30/2025 expenditure report. Noted that the expenditure recorded in 2220-300 in the general ledger but were reported in 2230-300 in the expenditure report. Effect: The expenditures were not recorded/reported consistently between the two reports. Cause: A coding error was made when entering the expenditures into the general ledger. Recommendation: We recommend reviewing the general ledger to the expenditure reports before submitting for more accurate reporting. Management response: The District will review the general ledger to the expenditure reports before submitting.
Condition: The amounts used to record expenditures on the quarterly expenditure reports should match the general ledger accounts where the expenditures are recorded. Recommendation: We recommend reviewing the general ledger to the expenditure reports before submittin for more accurate reporting. Management response: The District will review the general ledger to the expenditure reports before submitting.
2024-004
Criteria: Reporting. To determine that an accurate 6/30/2025 expenditure report was filed with the Illinois State Board of Education based on guidelines prescribed by the Illinois State Board of Education. Condition: The District claimed expenses on the June 30, 2025 expenditure report that were claimed on the final FY 24 expenditure report. Questioned Costs: Total questioned costs $3,884 - $299 in 2210-300 and $3,585 in 2230-300. Context: It was noted that the District claimed expenses that were previously claimed on the Final FY 24 expenditure report. Effect: The District submitted an expenditure report claiming costs that were previously claimed. Cause: The District mistakenly picked up expenses on the FY 25 grant that were paid in FY 25 but were claimed on the final FY 24 grant. Recommendation: We recommend reviewing the grant tracking worksheets before creating the expenditure reports to ensure actual costs are consistent with what is entered into the grant. We recommend reconciling the budgeted amount to the general ledger totals and reconciling those to expenditure reports before submitting. Management response: The District will review the budgeted costs of items and the amount recorded in the general ledger agains the expenditure reports before submitting.
Condtion: The District's general ledger totals are inconsistent with the ISBE reports due to the timing erros, resulting in certain expenses being claimed in grants in the current year and the prior year. Recommendations: We recommend reconciling the general ledger totals to the expenditure reports before submitting. Management response: The District will add a vertification process to reconcile the general ledger totals to the expenditure reports before submitting.
2024-004
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 20, 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 June 20, 2025, which was (427 days ago).
What is a management decision? →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 (10/20, 1/20, 4/20, 7/20). Condition: Out of 7 reports filed for ESSER expenses claimed in FY24, 1 report was late. The Q1 report for Post Secondary Success was filed 13 days after the deadline. Questioned Costs: No questioned costs. Context: The first quarter report for Post Secondary Success (23-4998-ST) was filed on 11/3/23, 13 days after the 10/20/23 due date. Effect: The District was not in compliance by filing their expenditure reports late. 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 their due dates. Management's Response: The District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Condition: Expenditure reports for the ESF - Post Secondary Success grant 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.
2023-003
Criteria: Reporting. To determine that an accurate final 8/31/23 expenditure report was filed with the Illinois State Board of Education based on guidelines prescribed by the Illinois State Board of Education. Condition: The District claimed $167,338 in account 1000-100 at 8/31/2023, however actual expenses were $166,702. Questioned Costs: Questioned costs are $636 in 1000-100. Context: It was noted that the District overreported salaries by $636 when comparing the expenditure reports to the general ledger detail. Effect: The District submitted an expenditure report claiming costs slightly higher than actually paid. Cause: The District mistakenly picked up the wrong total on the general ledger report used to claim expenses. Recommendation: We recommend reviewing the grant tracking worksheets before creating the expenditure reports to ensure actual costs are consistent with what is entered into the grant. We recommend reconciling the budgeted amount to the general ledger totals and reconciling those to expenditure reports before submitting. Management's Response: The District will review the budgeted cost of items and the amount recorded in the general ledger against the expenditure reports before submitting.
Condition: The District overclaimed payroll expenses by $636 on their final grant report for IDEA Flow Through. Recommendation: We recommend reconciling the budgeted amount to the general ledger totals and reconciling those to expenditure reports before submitting. Management's Response: The District will review the budgeted cost of items and the amount recorded in the general ledger against the expenditure reports before submitting.
Criteria: Reporting. To determine that an accurate 6/30/24 expenditure report was filed with the Illinois State Board of Education. The District reported expenses on the 6/30/24 report including costs that were paid after year-end. Condition: The District's general ledger totals for account 2300-100 are inconsistent with the expenditure reports as a result of claiming expenses too early. It was noted that on the 3/31/24 expenditure report the District claimed $15,000 in payroll expenses with actual payroll of $9,583 resulting in $5,417 claimed early. Then on the 6/30/24 expenditure report the District claimed $15,000 in payroll expenses with actual payroll of $13,333, resulting in $1,667 claimed early. The $1,667 should be considered outstanding obligations at 6/30/24. Questioned Costs: No questioned costs. Context: The District claimed expenses on the 3/31/24 and 6/30/24 expenditure reports that were paid after the expenditure report date. The expenses were allowable under the grant, but the District claimed the expenses too early. Effect: The District claimed expenses early and were reimbursed for expenses in April 2024 that were not paid until April through August 2024. Cause: The District mistakenly reported the full budgeted amount in 2300-100 versus the actual expenses. Recommendation: We recommend reconciling the general ledger AP totals to the expenditure reports before submitting. Management's Response: The District will add a verification process to reconcile the general ledger AP totals to the expenditure reports before submitting.
Condition: The District's general ledger totals are inconsistent with the ISBE reports due to timing errors, resulting in certain expenses being claimed too early and other expenses claimed too late on the IDEA Flow Through and Preschool grants. Recommendation: We recommend reconciling the general ledger totals to the expenditure reports before submitting. Management's Response: The District will add a verification process to reconcile the general ledger totals to the expenditure reports before submitting.
Criteria: Reporting. To determine that an accurate 6/30/24 expenditure report was filed with the Illinois State Board of Education. The District underclaimed expenses on the 6/30/24 expenditure report and claimed on the 7/31/24 expenditure report after year end. Condition: The District's general ledger totals are inconsistent with the expenditure reports as a result of claiming expenditures in the wrong period. It was noted that the District claimed $129,586 of 1000-100 expenses at 3/31/24 and 6/30/24 for IDEA Flow Through FY 24. It was noted that the District claimed $7,583 of 1000-100 at 3/31/24 and 6/30/24 for IDEA Preschool FY 24. The District underclaimed salaries in account 1000-100 at 6/30/24 and included April-June 2024 expenses in the 7/31/24 expenditure claim in both grants. Questioned Costs: No questioned costs Context: The District only claimed costs through 3/31/24, and claimed costs for April-June after year end. The expenses were allowable under the grant, but the District should have claimed April, May and June 1000-100 expenditures in the 6/30/24 report, and not in the 7/31/24 report in both grants. Effect: The general ledger totals are inconsistent with the amounts reported to ISBE. Cause: The District mistakenly picked up FY24 expenses on the July 2024 expenditure report. Recommendation: We recommend reconciling the general ledger totals to the expenditure reports before submitting. Management's Response: The District will add a verification process to reconcile the general ledger totals to the expenditure reports before submitting.
Condition: The District's general ledger totals are inconsistent with the ISBE reports due to timing errors, resulting in certain expenses being claimed too early and other expenses claimed too late on the IDEA Flow Through and Preschool grants. Recommendation: We recommend reconciling the general ledger totals to the expenditure reports before submitting. Management's Response: The District will add a verification process to reconcile the general ledger totals to the expenditure reports before submitting.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 10, 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 July 10, 2024, which was (772 days ago).
What is a management decision? →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 (10/20, 1/20, 4/20, 7/20). Condition: The 3rd quarter expenditure report for Digial Equity 3 was filed 68 days after the 20 day deadline. The 1st quarter expenditure report for ESSER E2 was not filed. Questioned Costs: None Context: The 3rd quarter expenditure report for Digial Equity 3 was filed 68 days after the 20 day deadline. The 1st quarter expenditure report for ESSER E2 was not filed. Effect: The District was not in compliance by filing their expenditure reports late. 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. Managements response: The Distrit will take the necessary steps to file all quarterly expenditure reports on time in the future.
Condition: 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 expenditure reports on time in the future. Anticipated Date of Completion June 30, 2024
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 5, 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 August 5, 2023, which was (1112 days ago).
What is a management decision? →Criteria - Reporting - The accounts used to record expenditures on the quarterly expenditure reports should match the general ledger accounts where the expenditures are recorded. Condition: It was noted that there was an inconsistency when comparing the general ledger to what was reported on the expenditure report. Questioned Costs: None Context: Tied out all the expenditures account numbers in the general ledger versus the expenditure reports for the 6/30/22 expenditure report. Noted that the expenditures in the amount of $1,082 were recorded in 2120-200 in the general ledger but they were reported in the 1000-200 in the expenditure report. Effect: The expenditures were not recorded/reported consistently between the two reports. Cause: A clerical error was made when entering the expenditure report and there was not a procedure requiring a second individual to agree the amounts on the expenditure reports to the general ledger. Recommendation: We recommend reviewing the general ledger to the expenditure report before submitting to review for accuracy. Management response: The District will review the general ledger to the expenditure report before submitting.
Condition: It was noted that the there was an inconsistency when comparing the general ledger to what twas report on the expenditure report. Recommendation: We recommend reviewing the general ledger to the expenditure report before submitting to review for accuracy. Management Response: The District will review the general ledger to the expenditure report before submitting. Anticipated date of completion: June 30, 2023.
2021-002
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 28, 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 June 28, 2022, which was (1515 days ago).
What is a management decision? →Criteria - Reporting - All quarterly expenditure reports should be filed 20 days after quarter end. Condition: Quarter 3 for Digital Equity was filed 119 days after the 20 day deadline and Quarter 3 for E2 was filed 84 days after the 20 day deadline. Questioned Costs: None Context: The quarterly reports for the federal grants ranged from 84 to 119 days filed after the 20 day deadline. Effect: The District was not in compliance by filing their expenditure reports late. 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 to ensure that all quarterly reports are filed by the due dates. Management response: The District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Condition: Quarter 3 for Digital Equity was filed 119 days after the 20 day deadline and Quarter 3 for E2 was filed 84 days after the 20 day deadline. Recommendation: We recommend that care is taken to ensure that all reports are filed by their due dates. Management Response: Management will take steps to file all expenditure quarterly reports on time in the future. Anticipated date of completion: June 30, 2022.
Criteria - Reporting - The accounts used to record expenditures on the quarterly expenditure reports should match the general ledger accounts where the expenditures are recorded. Condition: It was noted that there was an inconsistency when comparing the general ledger to what was reported on the expenditure report. Questioned Costs: None Context: Tied out all the expenditures account numbers in the general ledger versus the expenditure reports for the 6/30/21 expenditure report. Noted that the expenditures were recorded in 2220-300 in the general ledger but they were reported in the 2210-300 in the expenditure report. Effect: The expenditures were not recorded/reported consistently between the two reports. Cause: A clerical error was made when entering the expenditure report. Recommendation: We recommend review the general ledger to the expenditure report before submitting to review for accuracy. Management response: The District will review the general ledger to the expenditure report before submitting.
Condition: It was noted that the there was an inconsistency when comparing the general ledger to what twas report on the expenditure report. Recommendation: We recommend reviewing the general ledger to the expenditure report before submitting to review for accuracy. Management Response: The District will review the general ledger to the expenditure report before submitting. Anticipated date of completion: June 30, 2022.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 5, 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 July 5, 2021, which was (1873 days ago).
What is a management decision? →Criteria: Reporting. All quarterly expenditure reports should be filed 20 days after quarter end. Condition: We noted that 1 out of 4 expenditure reports were not filed timely. Questioned Costs: None. Context: The 3rd quarter expenditure report was filed 78 days late. Effect: The District did not timely file all of their federal expenditure reports for Title I Low Income and Title I School Improvement and Accountability. Cause: The Title I Director filled out the report on April 2, 2020 and the notification to review and submit went to another principal instead of the Superintendent. The other principal did not see the notification and the District did not notice the reports were not filed until they were preparing the 4th quarter reports. Recommendation: We recommend that care is taken to ensure that all reports are filed by their due dates. Management's Response: The District will take steps to file all expenditures quarterly reports on time in the future.
Condition: We noted that 1 out of the 4 expenditure reports for Title I Low Income and Title I School Improvement and Accountability were not filed timely. Recommendation: We recommend that care is taken to ensure that all reports are filed by their due dates. Management's Response: Management will take steps to file all expenditure quarterly reports on time in the future. Anticipated Date of Completion: June 30, 2021
Criteria: Reporting. All quarterly expenditure reports should be filed 20 days after quarter end. Condition: We noted that 1 out of 4 expenditure reports were not filed timely. Questioned Costs: None. Context: The 3rd quarter expenditure report was filed 78 days late. Effect: The District did not timely file all of their federal expenditure reports for Special Education Preschool and Special Education IDEA Flow Through. Cause: The IDEA Director filled out the report on April 6, 2020 and the notification to review and submit went to another principal instead of the Superintendent. The other principal did not see the notification and the District did not notice the reports were not filed until they were preparing the 4th quarter reports. Recommendation: We recommend that care is taken to ensure that all reports are filed by their due dates. Management's Response: The District will take steps to file all expenditures quarterly reports on time in the future.
Condition: We noted that 1 out of the 4 expenditure reports for Special Education Preschool and Special Education IDEA Flow Through were not filed timely. Recommendation: We recommend that care is taken to ensure that all reports are filed by their due dates. Management's Response: Management will take steps to file all expenditure quarterly reports on time in the future. Anticipated Date of Completion: June 30, 2021
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 2, 2019. 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 2, 2019, which was (2607 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 14, 2017. 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 June 14, 2018, which was (2990 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
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