EIN: 362937375
UEI: YY9LN4VAJUK7
Audit also covers 2 related EINs: 271488618, 461033620 · unlinked EINs have no separate FAC filing
Audited by: Porte Brown LLC
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 20, 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 20, 2026 (44 days ago).
What is a management decision? →FAC accepted this audit on November 27, 2024 — management decision was due May 27, 2025.
FAC accepted this audit on November 29, 2023 — management decision was due May 29, 2024.
FAC accepted this audit on November 9, 2022 — management decision was due May 9, 2023.
FAC accepted this audit on December 15, 2021 — management decision was due June 15, 2022.
FAC accepted this audit on December 7, 2020 — management decision was due June 7, 2021.
There were multiple instances of payments being made subsequent to August 15. Questioned Costs: None Context: Out of a sample of 60, there were 2 instances where goods were not paid for by August 15. Effect: The Organization is in violation of the cash management provisions of the Adult Education and Literacy Provider Manual. The delays in payment could result in questioned costs. Cause: The Organization was still in the process of remediating the internal control procedures surrounding cash management identified in the prior year but had not fully resolved all controls related to cash management compliance. Recommendation: We recommend that the Organization train all staff on the cash management requirements and establish a rigid set of internal controls that requires proof of payment by the due dates required by the Adult Education and Literacy Provider Manual. Management's Response: The Organization has strengthened its internal controls over cash management in order to prevent this from happening again. The strengthened controls include training for staff on cash management requirements and monitoring procedures to ensure payments are processed in accordance with funder agreements. With the introduction of Quatrro Business Support Services in FY21, the accounting team will closely monitor the AP aging and match with cash receipts to ensure timely payment distribution.
Show full finding ▾Hide full finding ▴FINDING 2020-002 ? CASH MANAGEMENT COMPLIANCE (REPEAT) CFDA NUMBER 84.002 PROGRAM TITLE Adult Education FEDERAL AWARD NUMBER 508AR20 FEDERAL AWARD YEAR 2020 PASS THROUGH ENTITY Illinois Community College Board Criteria: Per the Adult Education and Literacy Provider Manual, the Organization must expend or obligate funds by June 30 of each year. Goods shall be received and paid for by August 15 following the end of the fiscal year. Condition: There were multiple instances of payments being made subsequent to August 15. Questioned Costs: None Context: Out of a sample of 60, there were 2 instances where goods were not paid for by August 15. Effect: The Organization is in violation of the cash management provisions of the Adult Education and Literacy Provider Manual. The delays in payment could result in questioned costs. Cause: The Organization was still in the process of remediating the internal control procedures surrounding cash management identified in the prior year but had not fully resolved all controls related to cash management compliance. Recommendation: We recommend that the Organization train all staff on the cash management requirements and establish a rigid set of internal controls that requires proof of payment by the due dates required by the Adult Education and Literacy Provider Manual. Management's Response: The Organization has strengthened its internal controls over cash management in order to prevent this from happening again. The strengthened controls include training for staff on cash management requirements and monitoring procedures to ensure payments are processed in accordance with funder agreements. With the introduction of Quatrro Business Support Services in FY21, the accounting team will closely monitor the AP aging and match with cash receipts to ensure timely payment distribution.
2020-002 Adult Education, CFDA No. 84.002 Recommendation: The auditors recommended that the Organization train all staff on the cash management requirements and establish a rigid set of internal controls that requires proof of payment by the due dates required by the Adult Education and Literacy Provider Manual. Actions Taken or Planned: A member of the Quatrro accounting team, either Trisha Dodge or Candy Nunez, will track monthly expenses on Adult Education grants. The accounting team will compare the expenses to the Accounts Payable aging report to ensure timely vendor payments. Person Responsible: Trisha Dodge Estimated Date of Completion: November 20, 2020
2019-003
The Organization?s internal controls around cash management did not detect an instance of goods not being paid for by August 15. Questioned Costs: None Context: Out of a sample of 40, there was one instance where the internal controls over cash management did not identify an item that was not paid for by August 15. Effect: The Organization is in violation of the cash management provisions of the Adult Education and Literacy Provider Manual. The delays in payment could result in questioned costs. Cause: The Organization was still in the process of remediating the internal control procedures surrounding cash management identified in the prior year but had not fully resolved all controls related to cash management compliance. Recommendation: We recommend that the Organization train all staff on the cash management requirements and establish a rigid set of internal controls that requires proof of payment by the due dates required by the Adult Education and Literacy Provider Manual. Management's Response: The Organization has strengthened its internal controls over cash management in order to prevent this from happening again. The strengthened controls include training for staff on cash management requirements and monitoring procedures to ensure payments are processed in accordance with funder agreements. With the introduction of Quatrro Business Support Services in FY21, the accounting team will closely monitor the AP aging and match with cash receipts to ensure timely payment distribution.
Show full finding ▾Hide full finding ▴FINDING 2020-003 ? INTERNAL CONTROLS OVER CASH MANAGEMENT (REPEAT) CFDA NUMBER 84.002 PROGRAM TITLE Adult Education FEDERAL AWARD NUMBER 508AR20 FEDERAL AWARD YEAR 2020 PASS THROUGH ENTITY Illinois Community College Board Criteria: Per the Adult Education and Literacy Provider Manual, the Organization must expend or obligate funds by June 30 of each year. Goods shall be received and paid for by August 15 following the end of the fiscal year. Condition: The Organization?s internal controls around cash management did not detect an instance of goods not being paid for by August 15. Questioned Costs: None Context: Out of a sample of 40, there was one instance where the internal controls over cash management did not identify an item that was not paid for by August 15. Effect: The Organization is in violation of the cash management provisions of the Adult Education and Literacy Provider Manual. The delays in payment could result in questioned costs. Cause: The Organization was still in the process of remediating the internal control procedures surrounding cash management identified in the prior year but had not fully resolved all controls related to cash management compliance. Recommendation: We recommend that the Organization train all staff on the cash management requirements and establish a rigid set of internal controls that requires proof of payment by the due dates required by the Adult Education and Literacy Provider Manual. Management's Response: The Organization has strengthened its internal controls over cash management in order to prevent this from happening again. The strengthened controls include training for staff on cash management requirements and monitoring procedures to ensure payments are processed in accordance with funder agreements. With the introduction of Quatrro Business Support Services in FY21, the accounting team will closely monitor the AP aging and match with cash receipts to ensure timely payment distribution.
2020-003 Adult Education, CFDA No. 84.002 See Finding 2020-002.
2019-005
FAC accepted this audit on March 30, 2020 — management decision was due September 30, 2020.
The Organization?s internal controls around cash management did not detect multiple instances of goods not being paid for by August 15. Questioned Costs: None Context: Out of a sample of 25, there were 7 instances where goods were not paid for by August 15. Effect: The Organization is in violation of the cash management provisions of the Adult Education and Literacy Provider Manual. The delays in payment could result in questioned costs. Cause: The Organization was experiencing cash flow concerns throughout the year that resulted in untimely payment of costs and a breakdown in internal controls related to cash management. Recommendation: We recommend that the Organization train all staff on the cash management requirements and establish a rigid set of internal controls that requires proof of payment by the due dates required by the Adult Education and Literacy Provider Manual. Management's Response: The Organization has strengthened its internal controls over cash management in order to prevent this from happening again. The strengthened controls include training for staff on cash management requirements and monitoring procedures to ensure payments are processed in accordance with funder agreements.
Show full finding ▾Hide full finding ▴FINDING 2019-003 ? CASH MANAGEMENT COMPLIANCE CFDA NUMBER 84.002 PROGRAM TITLE Adult Education FEDERAL AWARD NUMBER 508AR19 FEDERAL AWARD YEAR 2019 PASS THROUGH ENTITY Illinois Community College Board Criteria: Per the Adult Education and Literacy Provider Manual, the Organization must expend or obligate funds by June 30 of each year. Goods shall be received and paid for by August 15 following the end of the fiscal year. Condition: The Organization?s internal controls around cash management did not detect multiple instances of goods not being paid for by August 15. Questioned Costs: None Context: Out of a sample of 25, there were 7 instances where goods were not paid for by August 15. Effect: The Organization is in violation of the cash management provisions of the Adult Education and Literacy Provider Manual. The delays in payment could result in questioned costs. Cause: The Organization was experiencing cash flow concerns throughout the year that resulted in untimely payment of costs and a breakdown in internal controls related to cash management. Recommendation: We recommend that the Organization train all staff on the cash management requirements and establish a rigid set of internal controls that requires proof of payment by the due dates required by the Adult Education and Literacy Provider Manual. Management's Response: The Organization has strengthened its internal controls over cash management in order to prevent this from happening again. The strengthened controls include training for staff on cash management requirements and monitoring procedures to ensure payments are processed in accordance with funder agreements.
2019-003 Adult Education, CFDA No. 84.002 Recommendation: The auditors recommend that the Organization train all staff on the cash management requirements and establish a rigid set of internal controls that requires proof of payment prior to a request for reimbursement of federal funds. Actions Taken or Planned: During fiscal year 2020, IDPL reorganized its Accounting and Finance Department. With this new Department structure, IDPL has established an internal controls structure supported by clear roles and accountabilities. Each level of accountability is taking ownership for oversight of cash management requirements and ensuring that proof of payment is received prior to requesting reimbursements of federal funds. Person Responsible: Maria de J. Prado, Interim CFO Estimated Date of Completion: February, 2020
The data collection form for the audit year June 30, 2018 was not submitted to the Federal Audit Clearinghouse (FAC) on a timely basis. Questioned Costs: None Context: As the Organization is only required to submit one data collection form, there was only one exception of this nature noted. Effect: The Organization did not meet the low-risk auditee criteria as a result of the untimely submission. Cause: An oversight from management affected the timely submission of the data collection form. Recommendation: We recommend that management ensure that the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period. Management's Response: Management plans to have the data collection form submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period.
Show full finding ▾Hide full finding ▴FINDING 2019-004 ? DATA COLLECTION FORM (FORM SF-SAC) SUBMISSION Criteria: Per 2 CFR Part 200, Subpart F (2 CFR Section 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the audit period. Condition: The data collection form for the audit year June 30, 2018 was not submitted to the Federal Audit Clearinghouse (FAC) on a timely basis. Questioned Costs: None Context: As the Organization is only required to submit one data collection form, there was only one exception of this nature noted. Effect: The Organization did not meet the low-risk auditee criteria as a result of the untimely submission. Cause: An oversight from management affected the timely submission of the data collection form. Recommendation: We recommend that management ensure that the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period. Management's Response: Management plans to have the data collection form submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period.
2019-004 Data Collection Form Submission Recommendation: The auditors recommend that management ensure that the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period. Actions Taken or Planned: Management plans to have the data collection form submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period. Person Responsible: Maria de J. Prado, Interim CFO Estimated Date of Completion: February, 2020
The Organization?s internal controls around cash management did not detect multiple instances of goods not being paid for by August 15. Questioned Costs: None Context: Out of a sample of 25, there were 7 instances where goods were not paid for by August 15. Effect: The Organization is in violation of the cash management provisions of the Adult Education and Literacy Provider Manual. The delays in payment could result in questioned costs. Cause: The Organization was experiencing cash flow concerns throughout the year that resulted in untimely payment of costs and a breakdown in internal controls related to cash management. Recommendation: We recommend that the Organization train all staff on the cash management requirements and establish a rigid set of internal controls that requires proof of payment by the due dates required by the Adult Education and Literacy Provider Manual. Management's Response: The Organization has strengthened its internal controls over cash management in order to prevent this from happening again. The strengthened controls include training for staff on cash management requirements and monitoring procedures to ensure payments are processed in accordance with funder agreements.
Show full finding ▾Hide full finding ▴FINDING 2019-005 ? INTERNAL CONTROLS OVER CASH MANAGEMENT CFDA NUMBER 84.002 PROGRAM TITLE Adult Education FEDERAL AWARD NUMBER 508AR19 FEDERAL AWARD YEAR 2019 PASS THROUGH ENTITY Illinois Community College Board Criteria: Per the Adult Education and Literacy Provider Manual, the Organization must expend or obligate funds by June 30 of each year. Goods shall be received and paid for by August 15 following the end of the fiscal year. Condition: The Organization?s internal controls around cash management did not detect multiple instances of goods not being paid for by August 15. Questioned Costs: None Context: Out of a sample of 25, there were 7 instances where goods were not paid for by August 15. Effect: The Organization is in violation of the cash management provisions of the Adult Education and Literacy Provider Manual. The delays in payment could result in questioned costs. Cause: The Organization was experiencing cash flow concerns throughout the year that resulted in untimely payment of costs and a breakdown in internal controls related to cash management. Recommendation: We recommend that the Organization train all staff on the cash management requirements and establish a rigid set of internal controls that requires proof of payment by the due dates required by the Adult Education and Literacy Provider Manual. Management's Response: The Organization has strengthened its internal controls over cash management in order to prevent this from happening again. The strengthened controls include training for staff on cash management requirements and monitoring procedures to ensure payments are processed in accordance with funder agreements.
2019-005 Adult Education, CFDA No. 84.002 Recommendation: The auditors recommend that the Organization train all staff on the cash management requirements and establish a rigid set of internal controls that requires proof of payment prior to a request for reimbursement of federal funds. Actions Taken or Planned: During fiscal year 2020, IDPL reorganized its Accounting and Finance Department. With this new Department structure, IDPL has established an internal controls structure supported by clear roles and accountabilities. Each level of accountability is taking ownership for oversight of cash management requirements and ensuring that proof of payment is received prior to requesting reimbursements of federal funds. Person Responsible: Maria de J. Prado, Interim CFO Estimated Date of Completion: February, 2020
FAC accepted this audit on January 3, 2019 — management decision was due July 3, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on November 20, 2017 — management decision was due May 20, 2018.
FAC accepted this audit on November 27, 2016 — management decision was due May 27, 2017.
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