EIN: 362734966
UEI: GZBJH5ZLMQ57
Audited by: CohnReznick LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 17, 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 September 17, 2026 (5 days from today).
What is a management decision? →FAC accepted this audit on January 23, 2025 — management decision was due July 23, 2025.
FAC accepted this audit on March 6, 2024 — management decision was due September 6, 2024.
FAC accepted this audit on March 23, 2023 — management decision was due September 23, 2023.
Finding No. 2022-001 Assistance Listing Number 84.287 - 21st Century Community Learning Center Program, United States Department of Education. Pass-Through Entity: Illinois State Board of Education Award Number: 586-46-0423-4421-F Compliance Requirements: Reporting Criteria Quarterly expenditure reporting is required to be submitted timely to the Illinois State Board of Education. Condition During the fiscal year ended June 30, 2022, quarterly expenditure reports were submitted past the due dates. Context Three quarterly reports were submitted past the 20-day due date. Cause The reports were submitted late due to staff turnover, which prevented the Organization from submitting the reports timely. Effect The Organization was not in compliance with the major program reporting requirements under the Uniform Guidance. Questioned Costs Not applicable Identification as a Repeat Finding No Recommendation The Organization should enhance their processes in place and monitoring to ensure timely submission in the future. Views of Responsible Officials The reports were submitted late due to staff turnover. Going forward we will make sure the reports will be submitted timely.
Show full finding ▾Hide full finding ▴Finding No. 2022-001 Assistance Listing Number 84.287 - 21st Century Community Learning Center Program, United States Department of Education. Pass-Through Entity: Illinois State Board of Education Award Number: 586-46-0423-4421-F Compliance Requirements: Reporting Criteria Quarterly expenditure reporting is required to be submitted timely to the Illinois State Board of Education. Condition During the fiscal year ended June 30, 2022, quarterly expenditure reports were submitted past the due dates. Context Three quarterly reports were submitted past the 20-day due date. Cause The reports were submitted late due to staff turnover, which prevented the Organization from submitting the reports timely. Effect The Organization was not in compliance with the major program reporting requirements under the Uniform Guidance. Questioned Costs Not applicable Identification as a Repeat Finding No Recommendation The Organization should enhance their processes in place and monitoring to ensure timely submission in the future. Views of Responsible Officials The reports were submitted late due to staff turnover. Going forward we will make sure the reports will be submitted timely.
CORRECTIVE ACTION PLAN 3/14/2023 United States Department of Education Youth & Opportunity United, Inc. respectfully submits the following corrective action plan for the year ended 06/30/2022. Name and address of independent public accounting firm: Cohn Reznick 1 South Wacker Dr. Suite 3550 Chicago, IL 60606 Audit period: 7/1/2021-6/30/2022 The findings from the 6/30/2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS-FEDERAL AWARD PROGRAMS AUDIT SIGNIFICANT DEFICIENCY United States Department of Education 2022-001 21st Century Community Learning Center Program ? Assistance Listing Number 84.287 During the fiscal year ended June 30, 2022, quarterly expenditure reports were submitted past the due dates. Reporting Recommendation: The Organization should enhance their processes in place and monitoring to ensure timely submission in the future. Action Taken: We concur with the recommendation, and it was implemented effective 07/01/2022. Going forward all reports will be submitted in a timely fashion. If the United States Department of Education has questions regarding this plan, please call Martin Maxwell at (847) 801-0211. Sincerely yours, Martin Maxwell Executive Director of Finance
FAC accepted this audit on December 9, 2021 — management decision was due June 9, 2022.
FAC accepted this audit on December 10, 2020 — management decision was due June 10, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on November 30, 2018 — management decision was due May 30, 2019.
FAC accepted this audit on January 16, 2018 — management decision was due July 16, 2018.
FAC accepted this audit on January 5, 2017 — management decision was due July 5, 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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