EIN: 320030116
UEI: GSA_MIGRATION
Audited by: GLASS AND SHUFFETT, LTD.
Oversight agency: 10 [Department of Agriculture]
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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 December 20, 2022. 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, 2023 (1174 days ago).
What is a management decision? →LINC system reports were not completed and were not available for the audit of major programs. Cause: The Organization incurred delays in grant reporting due to two factors: (1) the Organization transitioned to new loan management software during the audit period that required indepth comparative analysis with the CPA. (2) new Organization management promptly requested training from USDA grant officials. However, training was not made available until subsequent to the reporting period. Effect: The Intermediary Relending Program revolving loan activity was not reported timely into the USDA LINC program. Recommendation: The Organization should perform timely and accurate reporting in accordance with grant requirements. Auditee Response: Organization management has coordinated efforts with grantor officials to complete all required grant reporting. -
Show full finding ▾Hide full finding ▴Finding No: 20-01 Criteria: The Intermediary Relending Program requires quarterly reporting of loan activity through the LINC reporting system. Condition: LINC system reports were not completed and were not available for the audit of major programs. Cause: The Organization incurred delays in grant reporting due to two factors: (1) the Organization transitioned to new loan management software during the audit period that required indepth comparative analysis with the CPA. (2) new Organization management promptly requested training from USDA grant officials. However, training was not made available until subsequent to the reporting period. Effect: The Intermediary Relending Program revolving loan activity was not reported timely into the USDA LINC program. Recommendation: The Organization should perform timely and accurate reporting in accordance with grant requirements. Auditee Response: Organization management has coordinated efforts with grantor officials to complete all required grant reporting. -
Organization management has coordinated efforts with grantor officials to complete all required grant reporting.
The Organization incurred delays in grant reporting. Cause: The Organization incurred delays in grant reporting due to two factors: (1) the Organization transitioned to new loan management software during the audit period that required indepth comparative analysis with the CPA. (2) new Organization management promptly requested training from USDA grant officials. However, training was not made available until subsequent to the reporting period. Effect: Intermediary Relending Program revolving loan activity was not reported timely into the USDA LINC program. Recommendation: The Organization should maintain a loan receivable data management system sufficient to support timely and accurate reporting of loan activity administered through grant programs. Auditee Response: Organization management has successfully implemented new note receivable maintenance software that allows for timely and accurate grant reporting.
Show full finding ▾Hide full finding ▴Finding No: 20-02 Criteria: Effective internal controls over compliance must support timely and accurate performance of grant reporting. Condition: The Organization incurred delays in grant reporting. Cause: The Organization incurred delays in grant reporting due to two factors: (1) the Organization transitioned to new loan management software during the audit period that required indepth comparative analysis with the CPA. (2) new Organization management promptly requested training from USDA grant officials. However, training was not made available until subsequent to the reporting period. Effect: Intermediary Relending Program revolving loan activity was not reported timely into the USDA LINC program. Recommendation: The Organization should maintain a loan receivable data management system sufficient to support timely and accurate reporting of loan activity administered through grant programs. Auditee Response: Organization management has successfully implemented new note receivable maintenance software that allows for timely and accurate grant reporting.
Organization management has successfully implemented new note receivable maintenance software that allows for timely and accurate grant reporting.
FAC accepted this audit on October 10, 2021 — management decision was due April 10, 2022.
FAC accepted this audit on December 26, 2018 — management decision was due June 26, 2019.
FAC accepted this audit on April 23, 2018 — management decision was due October 23, 2018.
FAC accepted this audit on March 20, 2017 — management decision was due September 20, 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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