EIN: 362942532
UEI: MNFYX7XCFJK5
Audited by: Bohnsack & Frommelt LLP
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 13, 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 13, 2026 (49 days ago).
What is a management decision? →FAC accepted this audit on October 10, 2024 — management decision was due April 10, 2025.
FAC accepted this audit on January 22, 2024 — management decision was due July 22, 2024.
FAC accepted this audit on November 13, 2022 — management decision was due May 13, 2023.
FAC accepted this audit on November 15, 2021 — management decision was due May 15, 2022.
FAC accepted this audit on November 30, 2020 — management decision was due May 30, 2021.
Federal Program Name and Year - 2020 - IDEA, Part B Flow-Through Project No.: 20-4620-00 CFDA No.: 84.027 Passed Through: Illinois State Board of Education Federal Agency: U.S. Department of Education Criteria or specific requirement (including statutory, regulatory, or other citation) - Grant expenditures are to be reported on a cash basis on the grant expenditure reports and any liabilities for which funds are committed prior to the end of the reporting period and are expected to be paid within 90 days are to be reported as obligations. The Special Education District is required to report grant expenditures in accordance with the Illinois State Board of Education State and Federal Grant Administration Policy and Fiscal Requirements and Procedures and the ISBE Illinois Program Account Manual, which is consistent with the provisions of the Uniform Guidance. Condition - The Special Education District's expenditure report filed for June 30, 2020 included accrued flow through payments to sub-grantees. These amounts were not reported as committed and obligated. Questioned Costs - None. Context - Expenditures have been overstated and obligations have been understated on the June 30, 2020 expenditure report. Effect - The June 30, 2020 expenditure report was filed understating obligations and overstating cash basis expenditures by the amount of the accrued flow through sub-grantee payments. Expenditures were later liquidated and the final expenditure claim is correct for flow through sub-grantee payments. There is no effect to the SEFA as the SEFA is prepared on the modified accrual basis of accounting and includes the expenditures. Cause - Grant expenditures reported on the final June 30, 2020 expenditure report included accrued sub-grantee payments that should have been reported as obligated and not included with cash basis expenditures. Recommendation - Grant expenditure reports should be prepared on the cash basis and obligations reported. The liquidation of the obligations should be reported on subsequent liquidation reports. Management's response - The Special Education District will not be receiving the IDEA, Part B Flow-Through grant beyond the 2020 program year. This finding will not be applicable to future years.
Show full finding ▾Hide full finding ▴Federal Program Name and Year - 2020 - IDEA, Part B Flow-Through Project No.: 20-4620-00 CFDA No.: 84.027 Passed Through: Illinois State Board of Education Federal Agency: U.S. Department of Education Criteria or specific requirement (including statutory, regulatory, or other citation) - Grant expenditures are to be reported on a cash basis on the grant expenditure reports and any liabilities for which funds are committed prior to the end of the reporting period and are expected to be paid within 90 days are to be reported as obligations. The Special Education District is required to report grant expenditures in accordance with the Illinois State Board of Education State and Federal Grant Administration Policy and Fiscal Requirements and Procedures and the ISBE Illinois Program Account Manual, which is consistent with the provisions of the Uniform Guidance. Condition - The Special Education District's expenditure report filed for June 30, 2020 included accrued flow through payments to sub-grantees. These amounts were not reported as committed and obligated. Questioned Costs - None. Context - Expenditures have been overstated and obligations have been understated on the June 30, 2020 expenditure report. Effect - The June 30, 2020 expenditure report was filed understating obligations and overstating cash basis expenditures by the amount of the accrued flow through sub-grantee payments. Expenditures were later liquidated and the final expenditure claim is correct for flow through sub-grantee payments. There is no effect to the SEFA as the SEFA is prepared on the modified accrual basis of accounting and includes the expenditures. Cause - Grant expenditures reported on the final June 30, 2020 expenditure report included accrued sub-grantee payments that should have been reported as obligated and not included with cash basis expenditures. Recommendation - Grant expenditure reports should be prepared on the cash basis and obligations reported. The liquidation of the obligations should be reported on subsequent liquidation reports. Management's response - The Special Education District will not be receiving the IDEA, Part B Flow-Through grant beyond the 2020 program year. This finding will not be applicable to future years.
Condition - Grant expenditures reported on the June 30, 2020 expenditure report included accrued sub-grantee payments that should have been reported as obligated and not included with cash basis expenditures. Plan - Obligations will be properly reported when occurred and liquidated as paid. Anticipated Date of Completion - June 30, 2021 Name of Contact Person - Christan Schrader, Director Management Response - The Special Education District will not be receiving the IDEA, Part B Flow-Through grant beyond the 2020 program year. This finding will not be applicable to future years.
2019-005
FAC accepted this audit on January 20, 2020 — management decision was due July 20, 2020.
3. Federal Program Name and Year: 2019 - IDEA, Part B Flow-Through 4. Project No.: 19-4620-00 5. CFDA No.: 84.027 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The Special Education District is required to report grant expenditures in accordance with the Illinois State Board of Education State and Federal Grant Administration Policy and Fiscal Requirements and Procedures and the ISBE Illinois Program Account Manual, which is consistent with the provisions of the Uniform Guidance. Also, according to Uniform Guidance, Title 2 CFR 200.309, A non-federal entity may charge to the Federal award only allowable costs incurred during the period of performance. 9. Condition The District has included on the final expenditure report wages and benefits that relate to a previous year's grant program. 10. Questioned Costs $9,504 11. Context Expenditure reports have been completed inaccurately using expenditures incurred prior to the period of performance. 12. Effect Final grant expenditure reports have been overstate by salaries and benefits incurred prior to the period of performance. 13. Cause Salary and benefits that had been incurred, but not obligated or claimed in the prior grant year, were claimed on the current year grant expenditure report. 14. Recommendation Grant expenditures should be charged to the grant only when incurred during the grant period of performance. 15. Management's response The Special Education District believes that these expenditures are qualified expenditures as they had not been claimed on the prior year grant. The Special Education District has made corrections so that current year obligations have been claimed correctly moving forward.
Show full finding ▾Hide full finding ▴3. Federal Program Name and Year: 2019 - IDEA, Part B Flow-Through 4. Project No.: 19-4620-00 5. CFDA No.: 84.027 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The Special Education District is required to report grant expenditures in accordance with the Illinois State Board of Education State and Federal Grant Administration Policy and Fiscal Requirements and Procedures and the ISBE Illinois Program Account Manual, which is consistent with the provisions of the Uniform Guidance. Also, according to Uniform Guidance, Title 2 CFR 200.309, A non-federal entity may charge to the Federal award only allowable costs incurred during the period of performance. 9. Condition The District has included on the final expenditure report wages and benefits that relate to a previous year's grant program. 10. Questioned Costs $9,504 11. Context Expenditure reports have been completed inaccurately using expenditures incurred prior to the period of performance. 12. Effect Final grant expenditure reports have been overstate by salaries and benefits incurred prior to the period of performance. 13. Cause Salary and benefits that had been incurred, but not obligated or claimed in the prior grant year, were claimed on the current year grant expenditure report. 14. Recommendation Grant expenditures should be charged to the grant only when incurred during the grant period of performance. 15. Management's response The Special Education District believes that these expenditures are qualified expenditures as they had not been claimed on the prior year grant. The Special Education District has made corrections so that current year obligations have been claimed correctly moving forward.
Condition: The District has included on the final expenditure report wages and benefits that relate to a previous year's grant program. Plan: Only grant expenditures incurred during the grant period will be reported on the current year grant. Anticipated Date of Completion: June 30, 2020 Name of Contact Person: Christan Schrader, Director Management Response: Management believes that these expenditures are qualified expenditures as they had not been claimed on the prior year grant. The Special Education District has made corrections so that current year obligations have been claimed correctly moving forward.
2018-003
3. Federal Program Name and Year: 2019 - Fed.- Sp. Ed.- Pre-School Flow-Through 4. Project No.: 19-4600-00 5. CFDA No.: 84.173 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The Special Education District is required to report grant expenditures in accordance with the Illinois State Board of Education State and Federal Grant Administration Policy and Fiscal Requirements and Procedures and the ISBE Illinois Program Account Manual, which is consistent with the provisions of the Uniform Guidance. Also, according to Uniform Guidance, Title 2 CFR 200.309, A non-federal entity may charge to the Federal award only allowable costs incurred during the period of performance. 9. Condition The District has included on the final expenditure report wages and benefits that relate to a previous year's grant program. 10. Questioned Costs $5,350 11. Context Expenditure reports have been completed inaccurately using expenditures incurred prior to the period of performance. 12. Effect Final grant expenditure reports have been overstate by salaries and benefits incurred prior to the period of performance. 13. Cause Salary and benefits that had been incurred, but not obligated or claimed in the prior grant year, were claimed on the current year grant expenditure report. 14. Recommendation Grant expenditures should be charged to the grant only when incurred during the grant period of performance. 15. Management's response The Special Education District believes that these expenditures are qualified expenditures as they had not been claimed on the prior year grant. The Special Education District has made corrections so that current year obligations have been claimed correctly moving forward.
Show full finding ▾Hide full finding ▴3. Federal Program Name and Year: 2019 - Fed.- Sp. Ed.- Pre-School Flow-Through 4. Project No.: 19-4600-00 5. CFDA No.: 84.173 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The Special Education District is required to report grant expenditures in accordance with the Illinois State Board of Education State and Federal Grant Administration Policy and Fiscal Requirements and Procedures and the ISBE Illinois Program Account Manual, which is consistent with the provisions of the Uniform Guidance. Also, according to Uniform Guidance, Title 2 CFR 200.309, A non-federal entity may charge to the Federal award only allowable costs incurred during the period of performance. 9. Condition The District has included on the final expenditure report wages and benefits that relate to a previous year's grant program. 10. Questioned Costs $5,350 11. Context Expenditure reports have been completed inaccurately using expenditures incurred prior to the period of performance. 12. Effect Final grant expenditure reports have been overstate by salaries and benefits incurred prior to the period of performance. 13. Cause Salary and benefits that had been incurred, but not obligated or claimed in the prior grant year, were claimed on the current year grant expenditure report. 14. Recommendation Grant expenditures should be charged to the grant only when incurred during the grant period of performance. 15. Management's response The Special Education District believes that these expenditures are qualified expenditures as they had not been claimed on the prior year grant. The Special Education District has made corrections so that current year obligations have been claimed correctly moving forward.
Condition: The District has included on the final expenditure report wages and benefits that relate to a previous year's grant program. Plan: Only grant expenditures incurred during the grant period will be reported on the current year grant. Anticipated Date of Completion: June 30, 2020 Name of Contact Person: Christan Schrader, Director Management Response: Management believes that these expenditures are qualified expenditures as they had not been claimed on the prior year grant. The Special Education District has made corrections so that current year obligations have been claimed correctly moving forward.
3. Federal Program Name and Year: 2019 - IDEA, Part B Flow-Through 4. Project No.: 19-4620-00 5. CFDA No.: 84.027 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Grant expenditures are to be reported on a cash basis on the grant expenditure reports and any liabilities for which funds are committed prior to the end of the reporting period and are expected to be paid within 90 days are to be reported as obligations. The Special Education District is required to report grant expenditures in accordance with the Illinois State Board of Education State and Federal Grant Administration Policy and Fiscal Requirements and Procedures and the ISBE Illinois Program Account Manual, which is consistent with the provisions of the Uniform Guidance. 9. Condition The Special Education District's expenditure report filed for June 30, 2019 included accrued flow through payments to sub-grantees. These amounts were not reported as obligated. 10. Questioned Costs None 11. Context Expenditures have been overstated and obligations have been understated on the June 30, 2019 expenditure report. 12. Effect The June 30, 2019 expenditure report was filed understating obligations and overstating cash basis expenditures by the amount of the accrued flow through sub-grantee payments. Expenditures were later liquidated and the final expenditure claim is correct for flow through sub-grantee payments. There is no effect to the SEFA as the SEFA is prepared on the modified accrual basis of accounting and includes the expenditures. 13. Cause Grant expenditures reported on the final June 30, 2019 expenditure report included accrued sub-grantee payments that should have been reported as obligated and not included with cash basis expenditures. 14. Recommendation Grant expenditure reports should be prepared on the cash basis and obligations reported. The liquidation of the obligations should be reported on subsequent liquidation reports. 15. Management's response The Special Education District will take the auditor's recommendation under consideration.
Show full finding ▾Hide full finding ▴3. Federal Program Name and Year: 2019 - IDEA, Part B Flow-Through 4. Project No.: 19-4620-00 5. CFDA No.: 84.027 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Grant expenditures are to be reported on a cash basis on the grant expenditure reports and any liabilities for which funds are committed prior to the end of the reporting period and are expected to be paid within 90 days are to be reported as obligations. The Special Education District is required to report grant expenditures in accordance with the Illinois State Board of Education State and Federal Grant Administration Policy and Fiscal Requirements and Procedures and the ISBE Illinois Program Account Manual, which is consistent with the provisions of the Uniform Guidance. 9. Condition The Special Education District's expenditure report filed for June 30, 2019 included accrued flow through payments to sub-grantees. These amounts were not reported as obligated. 10. Questioned Costs None 11. Context Expenditures have been overstated and obligations have been understated on the June 30, 2019 expenditure report. 12. Effect The June 30, 2019 expenditure report was filed understating obligations and overstating cash basis expenditures by the amount of the accrued flow through sub-grantee payments. Expenditures were later liquidated and the final expenditure claim is correct for flow through sub-grantee payments. There is no effect to the SEFA as the SEFA is prepared on the modified accrual basis of accounting and includes the expenditures. 13. Cause Grant expenditures reported on the final June 30, 2019 expenditure report included accrued sub-grantee payments that should have been reported as obligated and not included with cash basis expenditures. 14. Recommendation Grant expenditure reports should be prepared on the cash basis and obligations reported. The liquidation of the obligations should be reported on subsequent liquidation reports. 15. Management's response The Special Education District will take the auditor's recommendation under consideration.
Condition: Grant expenditures reported on the June 30, 2019 expenditure report included accrued sub-grantee payments that should have been reported as obligated and not included with cash basis expenditures. Plan: Obligations will be properly reported when occurred and liquidated as paid. Anticipated Date of Completion: June 30, 2020 Name of Contact Person: Christan Schrader, Director Management Response: The Special Education District will take the Auditor's suggestions under consideration.
2018-004
3. Federal Program Name and Year: 2019 - IDEA, Part B Flow-Through 4. Project No.: 19-4620-00 5. CFDA No.: 84.027 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) According to Uniform Guidance, Title 2 CFR 200.516, the Special Education District is required to maintain internal control over Federal programs that provide reasonable assurance that the Auditee is managing Federal awards in compliance with laws, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its Federal programs. Per Title 2 CFR 200.331, pass-through entities are required to monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms of conditions of the subaward through means such as ensuring required audits are performed, issue management decisions on audit findings of the subrecipient's audit report, ensure that subrecipients took appropriate and timely corrective action on all audit findings. 9. Condition The Special Education District does not monitor subrecipient audited financial statements. 10. Questioned Costs None 11. Context The Special Education District does not have controls or procedures to review subrecipient audit financials. 12. Effect Noncompliance with the federal award program's subrecipient monitoring requirements could occur and not be detected and corrected in a timely manner. 13. Cause The Special Education District does not have internal controls in place to monitor and review subrecipient financial statements. 14. Recommendation We recommend that management establish internal controls related to the subrecipient monitoring requirements and document review of subrecipient audits and any applicable findings related to federal subgrants. 15. Management's response The Special Education District will review its internal controls in place for subrecipient monitoring.
Show full finding ▾Hide full finding ▴3. Federal Program Name and Year: 2019 - IDEA, Part B Flow-Through 4. Project No.: 19-4620-00 5. CFDA No.: 84.027 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) According to Uniform Guidance, Title 2 CFR 200.516, the Special Education District is required to maintain internal control over Federal programs that provide reasonable assurance that the Auditee is managing Federal awards in compliance with laws, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its Federal programs. Per Title 2 CFR 200.331, pass-through entities are required to monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms of conditions of the subaward through means such as ensuring required audits are performed, issue management decisions on audit findings of the subrecipient's audit report, ensure that subrecipients took appropriate and timely corrective action on all audit findings. 9. Condition The Special Education District does not monitor subrecipient audited financial statements. 10. Questioned Costs None 11. Context The Special Education District does not have controls or procedures to review subrecipient audit financials. 12. Effect Noncompliance with the federal award program's subrecipient monitoring requirements could occur and not be detected and corrected in a timely manner. 13. Cause The Special Education District does not have internal controls in place to monitor and review subrecipient financial statements. 14. Recommendation We recommend that management establish internal controls related to the subrecipient monitoring requirements and document review of subrecipient audits and any applicable findings related to federal subgrants. 15. Management's response The Special Education District will review its internal controls in place for subrecipient monitoring.
Condition: The Special Education District does not monitor subrecipient audited financial statements. Plan: Establish internal controls related to the subrecipient monitoring requirements and document review of subrecipient audits and any applicable findings related to federal subgrants. Anticipated Date of Completion: June 30, 2020 Name of Contact Person: Christan Schrader, Director Management Response: This was an oversight and will be corrected.
FAC accepted this audit on January 17, 2019 — management decision was due July 17, 2019.
GSA_MIGRATION
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2017-006
GSA_MIGRATION
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GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on February 5, 2018 — management decision was due August 5, 2018.
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2015-005
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GSA_MIGRATION
FAC accepted this audit on February 4, 2017 — management decision was due August 4, 2017.
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2015-003
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2015-005
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