EIN: 262774960
UEI: XBXAZC73EWB5
Audited by: Gassensmith & Michalesko, 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 January 8, 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 8, 2026 (55 days ago).
What is a management decision? →FAC accepted this audit on November 18, 2024 — management decision was due May 18, 2025.
FAC accepted this audit on November 29, 2023 — management decision was due May 29, 2024.
FAC accepted this audit on October 19, 2022 — management decision was due April 19, 2023.
FAC accepted this audit on October 21, 2021 — management decision was due April 21, 2022.
FAC accepted this audit on January 27, 2021 — management decision was due July 27, 2021.
FAC accepted this audit on February 11, 2020 — management decision was due August 11, 2020.
Our audit testing identified an instance of an employee charged to the IDEA grant being underpaid on her contract for the 2019 fiscal year due to a data entry error. When the current year collective bargaining contract was approved and new contract amounts were entered in December 2018, a portion of the employee?s payroll was erroneously excluded from the software and subsequent payroll checks were underpaid.
Show full finding ▾Hide full finding ▴Our audit testing identified an instance of an employee charged to the IDEA grant being underpaid on her contract for the 2019 fiscal year due to a data entry error. When the current year collective bargaining contract was approved and new contract amounts were entered in December 2018, a portion of the employee?s payroll was erroneously excluded from the software and subsequent payroll checks were underpaid.
The Cooperative has replaced the payroll officer as of October 31, 2018, and she was trained through SDS. Additionally, we have reviewed internal controls to ensure that we have layered reviews of financial information.
Final sub-grant distributions from the 2018 grant year were paid during the 2019 fiscal year and were erroneously included in the 2019 grant expenditure reports. These amounts were erroneously excluded from the 2018 grant expenditure reports. Likewise, final sub-grant distributions from the 2019 grant year will be paid during the 2020 fiscal year and were erroneously excluded from the 2019 grant expenditure reports. Additionally, a final sub-grant distribution to a District who left the Cooperative was not reported on the 2018 or the 2019 expenditure reports
Show full finding ▾Hide full finding ▴Final sub-grant distributions from the 2018 grant year were paid during the 2019 fiscal year and were erroneously included in the 2019 grant expenditure reports. These amounts were erroneously excluded from the 2018 grant expenditure reports. Likewise, final sub-grant distributions from the 2019 grant year will be paid during the 2020 fiscal year and were erroneously excluded from the 2019 grant expenditure reports. Additionally, a final sub-grant distribution to a District who left the Cooperative was not reported on the 2018 or the 2019 expenditure reports
Financial oversight has improved and we will continue to explore resources to remedy this deficiency. The Cooperative will review the resolution of this finding as resources become available.
The Cooperative obtains quarterly expenditure reports from each sub-grantee. However, no formal monitoring process exists to ensure proper administration and reporting by the subrecipients as required
Show full finding ▾Hide full finding ▴The Cooperative obtains quarterly expenditure reports from each sub-grantee. However, no formal monitoring process exists to ensure proper administration and reporting by the subrecipients as required
The Cooperative will no longer act as a pass-through entity for IDEA funds in subsequent years. Therefore, no corrective action plan has been developed.
FAC accepted this audit on January 14, 2019 — management decision was due July 14, 2019.
FAC accepted this audit on October 10, 2017 — management decision was due April 10, 2018.
FAC accepted this audit on October 4, 2016 — management decision was due April 4, 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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