EIN: 364027423
UEI: FBNGKK372TM1
Audited by: ROTH & CO., LLP
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 12, 2025. 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 12, 2025 (353 days ago).
What is a management decision? →FAC accepted this audit on March 4, 2024 — management decision was due September 4, 2024.
FAC accepted this audit on May 14, 2023 — management decision was due November 14, 2023.
FAC accepted this audit on September 15, 2021 — management decision was due March 15, 2022.
During our audit, we noted that although the ROE provides information to subrecipients regarding the Teen REACH subaward, they do not provide all of the data elements as noted in the Uniform Guidance, such as the name of the federal awarding agency, the federal award date, and the Catalog of Federal Domestic Assistance (CFDA) Number. We also noted the ROE was providing the certification to the Illinois Department of Human Services, the funding agency for Teen REACH, when required. However, we noted the certification was not obtained from the subrecipients of this program. In addition, we noted that although the ROE has procedures to monitor such subrecipients based on a high risk assessment, there is no formal documentation of the assessed level of risk of noncompliance for each subrecipient as required by the Uniform Guidance. Questioned Costs: None Context: The Regional Office passed through $110,862 of federal funding to two different subrecipients of the Teen REACH program. Effect: By not providing all required information to subrecipients, not obtaining the required certification from subrecipients, and not performing a formal documented risk assessment of the subrecipients, the risk of expenditures being improper and not in accordance with the terms and conditions of the federal award and approved budgets is increased. However, this is partially mitigated with the ROE?s monitoring procedures, requiring back-up documentation for every expenditure reimbursed under the Teen REACH grant. Cause: The I-KAN Regional Office of Education was not aware the subrecipient monitoring procedures applied to the non-governmental subrecipients of the Teen REACH program. Auditors? Recommendation: We recommend the ROE develop policies and procedures to ensure all annual and final fiscal reports or vouchers requesting payment received from subrecipients of federal awards include the certification required by 2 CFR 200.415(a). We also recommend the ROE review the required data elements noted in the Uniform Guidance (2 CFR 200.332(a)) and ensure that all information is provided to the subrecipients. In addition, the Regional Office should formalize, in writing, its subrecipient risk assessment procedures as required and described in 2 CFR 200.332(b). Management?s Response: Procedures have been developed and implemented to ensure all annual and final fiscal reports or vouchers requesting payment received from subrecipients of federal and state awards include the certification required by 2 CFR 200.415(a). The procedures include elements to ensure all required information is provided to subrecipients. Additionally, the procedures provide for written documentation of the required risk assessment of subrecipients.
Show full finding ▾Hide full finding ▴Finding No. 2019-002 ? Noncompliance with Subrecipient Monitoring Cluster Name: TANF Cluster Federal Program Name: Temporary Assistance for Needy Families (TANF) State Programs Project Number: FCSXR04826 CFDA Number: 93.558 Federal Award Identification Number: 1801ILTANF Federal Award Year: Fiscal Year 2019 Passed Through: Illinois Department of Human Services CSFA Number: 444-80-1411 Federal Agency: U.S. Department of Health and Human Services Criteria/Specific Requirement: As an agency within the granting hierarchy, the Regional Office of Education No. 32 (ROE) is required to be in compliance with requirements set forth in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The Uniform Guidance (2 CFR 200.332(a)) requires the ROE to clearly identify the subaward to the subrecipient, noting specific data elements. The Uniform Guidance (2 CFR 200.415(a)) requires the ROE to provide a specific certification to funding agencies on all annual and final fiscal reports or vouchers requesting payment and, conversely, requires the ROE to obtain such certification from its subrecipients. The Uniform Guidance (2 CFR 200.332(b)) also requires the ROE to evaluate each subrecipient?s risk of noncompliance with federal statutes, regulations, and terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring. Condition: During our audit, we noted that although the ROE provides information to subrecipients regarding the Teen REACH subaward, they do not provide all of the data elements as noted in the Uniform Guidance, such as the name of the federal awarding agency, the federal award date, and the Catalog of Federal Domestic Assistance (CFDA) Number. We also noted the ROE was providing the certification to the Illinois Department of Human Services, the funding agency for Teen REACH, when required. However, we noted the certification was not obtained from the subrecipients of this program. In addition, we noted that although the ROE has procedures to monitor such subrecipients based on a high risk assessment, there is no formal documentation of the assessed level of risk of noncompliance for each subrecipient as required by the Uniform Guidance. Questioned Costs: None Context: The Regional Office passed through $110,862 of federal funding to two different subrecipients of the Teen REACH program. Effect: By not providing all required information to subrecipients, not obtaining the required certification from subrecipients, and not performing a formal documented risk assessment of the subrecipients, the risk of expenditures being improper and not in accordance with the terms and conditions of the federal award and approved budgets is increased. However, this is partially mitigated with the ROE?s monitoring procedures, requiring back-up documentation for every expenditure reimbursed under the Teen REACH grant. Cause: The I-KAN Regional Office of Education was not aware the subrecipient monitoring procedures applied to the non-governmental subrecipients of the Teen REACH program. Auditors? Recommendation: We recommend the ROE develop policies and procedures to ensure all annual and final fiscal reports or vouchers requesting payment received from subrecipients of federal awards include the certification required by 2 CFR 200.415(a). We also recommend the ROE review the required data elements noted in the Uniform Guidance (2 CFR 200.332(a)) and ensure that all information is provided to the subrecipients. In addition, the Regional Office should formalize, in writing, its subrecipient risk assessment procedures as required and described in 2 CFR 200.332(b). Management?s Response: Procedures have been developed and implemented to ensure all annual and final fiscal reports or vouchers requesting payment received from subrecipients of federal and state awards include the certification required by 2 CFR 200.415(a). The procedures include elements to ensure all required information is provided to subrecipients. Additionally, the procedures provide for written documentation of the required risk assessment of subrecipients.
Corrective Action Plan Finding No. 2019-002 ? Noncompliance with Subrecipient Monitoring Cluster Name: TANF Cluster Federal Program Name: Temporary Assistance for Needy Families (TANF) State Programs Project Number: FCSXR04826 CFDA Number: 93.558 Federal Award Identification Number: 1801ILTANF Federal Award Year: Fiscal Year 2019 Passed Through: Illinois Department of Human Services CSFA Number: 444-80-1411 Federal Agency: U.S. Department of Health and Human Services Condition: During our audit, we noted that although the ROE provides information to subrecipients regarding the Teen REACH subaward, they do not provide all of the data elements as noted in the Uniform Guidance, such as the name of the federal awarding agency, the federal award date, and the Catalog of Federal Domestic Assistance (CFDA) Number. We also noted the ROE was providing the certification to the Illinois Department of Human Services, the funding agency for Teen REACH, when required. However, we noted that the certification was not obtained from the subrecipients of this program. In addition, we noted that although the ROE has procedures to monitor such subrecipients based on a high risk assessment, there is no formal documentation of the assessed level of risk of noncompliance for each subrecipient as required by the Uniform Guidance. Plan: Procedures have been developed and implemented to ensure all annual and final fiscal reports or vouchers requesting payment received from subrecipients of federal and state awards include the certification required by 2 CFR 200.415(a). The procedures include elements to ensure all required information is provided to subrecipients. Additionally, the procedures provide for written documentation of the required risk assessment of subrecipients. Anticipated Date of Completion: June 30, 2020 Name of Contact Person: Dr. Gregg Murphy, Regional Superintendent
FAC accepted this audit on July 2, 2019 — management decision was due January 2, 2020.
FAC accepted this audit on July 11, 2018 — management decision was due January 11, 2019.
FAC accepted this audit on August 7, 2017 — management decision was due February 7, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
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.
Browse other Single Audit organizations in Illinois →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
