EIN: 562516393
UEI: VQAFD36QR535
Audited by: Benning Group, LLC
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 January 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 July 9, 2026 (57 days ago).
What is a management decision? →The District is responsible for preparation of accurate financial statements. Material audit adjustments were identified during the fiscal year 2025 financial audit. Several adjustments were needed in order to properly report certain items of revenue and expense in accordance with the provisions of the Illinois School Code and the Illinois Program Accounting Manual (IPAM).
Show full finding ▾Hide full finding ▴The District is responsible for preparation of accurate financial statements. Material audit adjustments were identified during the fiscal year 2025 financial audit. Several adjustments were needed in order to properly report certain items of revenue and expense in accordance with the provisions of the Illinois School Code and the Illinois Program Accounting Manual (IPAM).
District has performed audit/adjustments/journal entries as directed. Additionally, accounting procedures/resources have been updated to avoid need for adjustments on further audits. In particular, the district's annual grant tracking spreadsheets have been updated to summarize the specific amount of reimbursement that should be desposited to each accounting fund which will allow the bookkeeper to more easily verify total grant throughout the year and at year end.
2024-001
FAC accepted this audit on December 4, 2024 — management decision was due June 4, 2025.
The District is responsible for preparation of accurate financial statements. Material audit adjustments were identified during the fiscal year 2024 financial audit. Several adjustments were needed in order to properly report certain items of revenue and expense in accordance with the provisions of the Illinois School Code and the Illinois Program Accounting Manual (IPAM).
Show full finding ▾Hide full finding ▴The District is responsible for preparation of accurate financial statements. Material audit adjustments were identified during the fiscal year 2024 financial audit. Several adjustments were needed in order to properly report certain items of revenue and expense in accordance with the provisions of the Illinois School Code and the Illinois Program Accounting Manual (IPAM).
District will perform audit adjustments/journal entries as directed and record/update daily procedures to avoid need for adjustments on future audits.
2023-001
FAC accepted this audit on March 26, 2024 — management decision was due September 26, 2024.
The District is responsible for preparation of accurate financial statements. Material audit adjustments were identified during the fiscal year 2023 financial audit. Several adjustments were needed in order to properly report certain items of revenue and expense in accordance with the provisions of the Illinois School Code and the Illinois Program Accounting Manual (IPAM).
Show full finding ▾Hide full finding ▴The District is responsible for preparation of accurate financial statements. Material audit adjustments were identified during the fiscal year 2023 financial audit. Several adjustments were needed in order to properly report certain items of revenue and expense in accordance with the provisions of the Illinois School Code and the Illinois Program Accounting Manual (IPAM).
District will perform audit adjustments/journal entries as directed and record/update daily procedures to avoid need for adjustments for future audits. See full Corrective Action Plan on district letterhead.
2022-001
One or more custodians of funds failed to comply with the bonding requirements of the Illinois School Code. The treasurer's bond in force was not sufficient to meet the bonding requirement for at least one month during fiscal year 2023. The Illinois School Code requires the district treasurer to be bonded for at least 25% of the total funds in his/her custody.
Show full finding ▾Hide full finding ▴One or more custodians of funds failed to comply with the bonding requirements of the Illinois School Code. The treasurer's bond in force was not sufficient to meet the bonding requirement for at least one month during fiscal year 2023. The Illinois School Code requires the district treasurer to be bonded for at least 25% of the total funds in his/her custody.
Due to personnel changes in District Secretary position this spring Treasurer Bond amount was not properly monitored and adjusted as needed. District Bookkeeper now has contact at insurance agency and is/will continue to monitor fund balance versus Treasurer Bond amount during each monthly reconciliation, requesting adjustments as needed. Treasurer Bodn has been increased sufficiently to cover 25% of Total District Fund Balance. See full Corrective Action Plan on district letterhead.
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 9/30/22 expenditure reports for Title I - Low Income, IDEA Pre-K, and IDEA Flow Through were not submitted within the required timeframe.
Show full finding ▾Hide full finding ▴Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 9/30/22 expenditure reports for Title I - Low Income, IDEA Pre-K, and IDEA Flow Through were not submitted within the required timeframe.
The district believes the initial Title I – Low Income grant expenditure report was submitted timely following initial approval on 1/9/23 with the first expenditure report submitted on 1/17/23 and approved by ISBE on 1/18/23. No 9/30/22 expenditure report was available to submit following the 1st quarter of FY23 because it was not approved at that time. Backup documentation of this is on record and available upon request. IDEA Pre-K and IDEA Flow Through grant expenditure submissions for 9/30/22 were legitimately submitted late due to turnover and transition in the District Bookkeeping position at that time. Careful monitoring of expenditure report due dates has been implemented using the following procedures to ensuring timely report submission: District Bookkeeper has created an electronic (google) calendar reminders/tasks on the 1st, 5th, 10th, 15th, and 19th days of the month following the end of each quarter regarding the completion of grant expenditure reporting. At the beginning of the month following the end of a quarter the District Bookkeeper prints the list of required grant expenditure reports from the FRIS website to track and ensure that all grant reports are completed. The goal is to have all expenditure reports to the District Superintendent by the 15th of the month for review, approval, and submission to ISBE ahead of the 20th of the month. As the reports are submitted for district review/approval and ISBE review/approval, the District Bookkeeper keeps electronic and printed record of each grant submission and approval. See full Corrective Action Plan on district letterhead.
FAC accepted this audit on April 4, 2023 — management decision was due October 4, 2023.
The District is responsible for the preparation of accurate financial statements. Material audit adjustments were identified during the fiscal year 2022 financial audit. Adjustments were needed to properly report certain items of revenue and expense in accordance with provisions of the Illinois School Code and the Illinois Program Accounting Manual (IPAM).
Show full finding ▾Hide full finding ▴The District is responsible for the preparation of accurate financial statements. Material audit adjustments were identified during the fiscal year 2022 financial audit. Adjustments were needed to properly report certain items of revenue and expense in accordance with provisions of the Illinois School Code and the Illinois Program Accounting Manual (IPAM).
Journal entries to reclassify expense items will be completed. Bookkeeper has also been given information regarding changes to how lease agreements and payments of interest are to be coded in order that future budgets can be set up accordingly. See full Corrective Action Plan on the District letterhead.
2021-001
The Illinois General Assembly, pursuant to the Illinois Government Ethics Act (5 ILCS 420/4A-101), requires certain individuals, including District board members, certified school business officials, and administrators, to annually file a statement of economic with the county clerk's office. The District had one individual who did not file the statement of economic interest by the May 1st deadline.
Show full finding ▾Hide full finding ▴The Illinois General Assembly, pursuant to the Illinois Government Ethics Act (5 ILCS 420/4A-101), requires certain individuals, including District board members, certified school business officials, and administrators, to annually file a statement of economic with the county clerk's office. The District had one individual who did not file the statement of economic interest by the May 1st deadline.
Individual who did not file by deadline was dealing with family emergencies out of state. Going forward a calendar ticker system will be created and used by the board secretary to ensure all board member statements are filed by the May 1st deadline. See full Corrective Action Plan on the District letterhead.
The District is responsible for filing quarterly expenditure reports on time, within 20 days of the end of the quarter. The District did not file the 6/30/22 ARP IDEA - IDEA ARP Funding Flow Through expenditure report in a timely matter.
Show full finding ▾Hide full finding ▴The District is responsible for filing quarterly expenditure reports on time, within 20 days of the end of the quarter. The District did not file the 6/30/22 ARP IDEA - IDEA ARP Funding Flow Through expenditure report in a timely matter.
Changes in bookkeeping personnel created a backlog in report filing. Going forward, a calendar ticker system will be created by district bookkeeper to record report due dates and submissions. See full Corrective Action Plan on the District letterhead.
The District is responsible for preparation of accurate expenditure reports. The District claimed expenditures which were not supported by proper documentation for the program. Expenditures claimed in excess of documented program expenditures total $13,397.
Show full finding ▾Hide full finding ▴The District is responsible for preparation of accurate expenditure reports. The District claimed expenditures which were not supported by proper documentation for the program. Expenditures claimed in excess of documented program expenditures total $13,397.
The District did incur the expenditures reported, however the salary obligations paid out in July and August of 2022 were reported as expenditures through June 30, 2022. Changes in bookkeeping personnel contributed to this error. In the future expenditure reports which include salary obligations yet to be paid after June 30th will be recorded as outstanding obligations on the June 30th report with final expenditure report to be submitted by September 20th of the following fiscal year. Additional documentation can be provided upon request. See full Corrective Action Plan on the District letterhead.
The District is responsible for preparation of accurate expenditure reports. The District claimed expenditures which were not supported by proper documentation for the program. Expenditures claimed in excess of documented program expenditures total $2,667.
Show full finding ▾Hide full finding ▴The District is responsible for preparation of accurate expenditure reports. The District claimed expenditures which were not supported by proper documentation for the program. Expenditures claimed in excess of documented program expenditures total $2,667.
Changes in bookkeeping personnel contributed to this error. Benefits were included and not all evidence of costs submitted to auditing on time. Going forward, increase knowledge and awareness of district bookkeeper regarding grant details and covered items so ineligible expenses are not included in expenditure report totals. Additional documentation can be provided upon request. See full Corrective Action Plan on the District letterhead.
The District is responsible for preparation of accurate expenditure reports. The District claimed expenditures which were not supported by proper documentation for the program. Expenditures claimed in excess of documented program expenditures total $8,491.
Show full finding ▾Hide full finding ▴The District is responsible for preparation of accurate expenditure reports. The District claimed expenditures which were not supported by proper documentation for the program. Expenditures claimed in excess of documented program expenditures total $8,491.
The district did incur the expenses reported for speech therapy service; however, not all evidence of cost submitted to auditing on time showing the portion of payment for outplaced students utilizing speech therapy services. Bookkeeper will include thorough documentation of all expenses claimed with grant files going forward. Additional documentation can be provided upon request. See Full Corrective Action Plan on the District letterhead.
FAC accepted this audit on December 21, 2021 — management decision was due June 21, 2022.
The District is responsible for the preparation of accurate financial statements. Material audit adjustments were identified during the fiscal year 2021 financial audit. Adjustments totaling $156,459 were needed in order to properly report certain items of revenue in accordance with provisions of the Illinois School Code and the Illinois Program Accounting Manual. Additionally, adjustments of $198,344 were required to properly record student activity fund ending cash balances under new accounting standard GASB 84.
Show full finding ▾Hide full finding ▴The District is responsible for the preparation of accurate financial statements. Material audit adjustments were identified during the fiscal year 2021 financial audit. Adjustments totaling $156,459 were needed in order to properly report certain items of revenue in accordance with provisions of the Illinois School Code and the Illinois Program Accounting Manual. Additionally, adjustments of $198,344 were required to properly record student activity fund ending cash balances under new accounting standard GASB 84.
The District will reference the Illinois Program Accounting Manual, consult the Illinois State Board of Education, or seek appropriate guidance when questions arise regarding proper recording of financial transactions. See full Corrective Action Plan on District letterhead.
Two activity fund custodians failed to comply with the bonding requirements pursuant to Illinois School Code. The activity fund bonds in force for the Primary and Middle Schools were not sufficient to meet the bonding requirement for several months in fiscal year 2021. Illinois School Code requires each activity fund custodian to be bonded for at least 25% of the total funds in his/her custody.
Show full finding ▾Hide full finding ▴Two activity fund custodians failed to comply with the bonding requirements pursuant to Illinois School Code. The activity fund bonds in force for the Primary and Middle Schools were not sufficient to meet the bonding requirement for several months in fiscal year 2021. Illinois School Code requires each activity fund custodian to be bonded for at least 25% of the total funds in his/her custody.
The District will monitor cash balances throughout the year and bond coverage will be adjusted accordingly. See full Corrective Action Plan on District letterhead.
FAC accepted this audit on November 4, 2020 — management decision was due May 4, 2021.
The June 30, 2020 IDEA Flow-Through Early Intervention expenditure report reflects expenditures that were not supported by the District's documentation of the program for fiscal year 2020. The District claimed IDEA Flow-Through Early Intervention expenditures for attendance & social work services supplies of $1,324, however, District records reflect spending of $929 for IDEA Flow-Through Early Intervention attendance & social work services supplies. The error in reporting resulted in questioned costs of $395 for the program.
Show full finding ▾Hide full finding ▴The June 30, 2020 IDEA Flow-Through Early Intervention expenditure report reflects expenditures that were not supported by the District's documentation of the program for fiscal year 2020. The District claimed IDEA Flow-Through Early Intervention expenditures for attendance & social work services supplies of $1,324, however, District records reflect spending of $929 for IDEA Flow-Through Early Intervention attendance & social work services supplies. The error in reporting resulted in questioned costs of $395 for the program.
Expenditure reports will be reviewed in greater detail prior to submission.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
The District is responsible for preparation of accurate financial statements. Material audit adjustments were identified during the fiscal year 2019 financial audit.
Show full finding ▾Hide full finding ▴The District is responsible for preparation of accurate financial statements. Material audit adjustments were identified during the fiscal year 2019 financial audit.
The District will reference the IL Program Accounting Manual, consult the IL State Board of Education staff, or ask the auditor when questions arise regarding proper recording of financial transactions.
2018-001
FAC accepted this audit on October 25, 2018 — management decision was due April 25, 2019.
GSA_MIGRATION
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2017-001
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2017-002
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Show full finding ▾Hide full finding ▴FAC accepted this audit on November 15, 2017 — management decision was due May 15, 2018.
GSA_MIGRATION
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2016-001
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2016-001
FAC accepted this audit on December 6, 2016 — management decision was due June 6, 2017.
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Show full finding ▾Hide full 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.
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