EIN: 201868843
UEI: GSA_MIGRATION
Audited by: MARTIN HOOD 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 August 23, 2020. 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 February 23, 2021 (2018 days ago).
What is a management decision? →Criteria: Management is responsible for monitoring the status of subrecipients to verify the subrecipients are within good standing to receive funds. Part of this responsibility is reviewing the subrecipient's most recent audit report to determine if there was an audit, and whether or not there were any findings or deficiencies related to the Forum's grant funds to be addressed. Conditions: Our audit procedures identified that the Forum was not requesting and obtaining these audit reports annually. Context: Monitoring of all four of the Forum's subrecipients was tested and found to be noncompliant. Cause of Conditions: Management did not have knowledge of this requirement and had not established a subrecipient monitoring control for audit reports. Effects of Conditions: The Forum could be distributing grants funds for potential unallowable costs under the grant. Auditor's Recommendation: The Forum's management or Board should secure the annual audit report for each subrecipient and follow-up on any deficiencies or findings on grants issued by the Forum, as necessary. View of Responsible Official: Management and the Board are aware of this issue and believe it is unlikely to be an issue in the future.
Show full finding ▾Hide full finding ▴Criteria: Management is responsible for monitoring the status of subrecipients to verify the subrecipients are within good standing to receive funds. Part of this responsibility is reviewing the subrecipient's most recent audit report to determine if there was an audit, and whether or not there were any findings or deficiencies related to the Forum's grant funds to be addressed. Conditions: Our audit procedures identified that the Forum was not requesting and obtaining these audit reports annually. Context: Monitoring of all four of the Forum's subrecipients was tested and found to be noncompliant. Cause of Conditions: Management did not have knowledge of this requirement and had not established a subrecipient monitoring control for audit reports. Effects of Conditions: The Forum could be distributing grants funds for potential unallowable costs under the grant. Auditor's Recommendation: The Forum's management or Board should secure the annual audit report for each subrecipient and follow-up on any deficiencies or findings on grants issued by the Forum, as necessary. View of Responsible Official: Management and the Board are aware of this issue and believe it is unlikely to be an issue in the future.
SEED Power of Two Grant The National Forum to Accelerate Middle Grades Reform respectfully submits the following corrective action plan for the year ended December 31, 2019. Name and address of independent public accounting firm: Martin Hood LLC 2507 S. Neil Street Champaign, IL 61820 Audit Period: January 1, 2019 to December 31, 2019 The finding from the December 31, 2019 schedule of findings and questioned costs is discussed below. The finding is numbered consistent with the number assigned in the schedule. FINDING ? SINGLE AUDIT COMPLIANCE TESTING MATERIAL WEAKNESS 2019-001: Non-compliance associated with monitoring of subrecipients Condition: Our audit procedures identified that the Forum was not requesting and obtaining these audit reports annually. Recommendation: The Forum?s Board will secure the annual audit report for each subrecipient and follow-up on any deficiencies or findings on grants issued by the Forum as necessary. Action Taken or Planned: The Forum plans to create a grant committee to review all needed documentation to ensure all monitoring of subrecipients is in place. Anticipated Completion Date for the Corrective Action: Upon receipt of another grant. If the Department of Education has questions regarding this plan, please call Ran Barnes at 704-502-7227.
FAC accepted this audit on September 23, 2019 — management decision was due March 23, 2020.
FAC accepted this audit on September 24, 2018 — management decision was due March 24, 2019.
FAC accepted this audit on May 29, 2017 — management decision was due November 29, 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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