EIN: 366004277
UEI: MLWHA9FZRLT7
Audited by: Miller Cooper & Co., Ltd.
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 December 18, 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 June 18, 2026 (73 days ago).
What is a management decision? →FAC accepted this audit on November 6, 2024 — management decision was due May 6, 2025.
Criteria - Federal expenditures should be claimed in the period in which they are incurred to ensure proper cutoff; Condition - The District claimed a FY 2025 expenditure on its 2024 I.D.E.A Flow Through claim for FY 2024; Questioned Costs - The questioned cost is $17,200; Context - The lack of proper cutoff could cause an otherwise allowable cost to become a questioned cost if not reported in the proper period; Effect - Proper cutoff was not achieved; Cause - Improper processing of a purchase order in advance of the cost being incurred caused the expenditure to be claimed in advance of the cost being incurred; Recommendation - Management should implement a more thorough review of the claim reports to ensure proper cutoff is maintained; Management's response - Management agrees with this finding. Management is in the process of implementing a more thorough review of the claim reports to ensure proper cutoff is maintained.
Show full finding ▾Hide full finding ▴Criteria - Federal expenditures should be claimed in the period in which they are incurred to ensure proper cutoff; Condition - The District claimed a FY 2025 expenditure on its 2024 I.D.E.A Flow Through claim for FY 2024; Questioned Costs - The questioned cost is $17,200; Context - The lack of proper cutoff could cause an otherwise allowable cost to become a questioned cost if not reported in the proper period; Effect - Proper cutoff was not achieved; Cause - Improper processing of a purchase order in advance of the cost being incurred caused the expenditure to be claimed in advance of the cost being incurred; Recommendation - Management should implement a more thorough review of the claim reports to ensure proper cutoff is maintained; Management's response - Management agrees with this finding. Management is in the process of implementing a more thorough review of the claim reports to ensure proper cutoff is maintained.
Management agrees with this finding. Management is in the process of implementing a more thorough review of the claim reports to ensure proper cutoff is maintained.
FAC accepted this audit on March 28, 2024 — management decision was due September 28, 2024.
FAC accepted this audit on December 29, 2022 — management decision was due June 29, 2023.
FAC accepted this audit on January 2, 2022 — management decision was due July 2, 2022.
FAC accepted this audit on December 1, 2020 — management decision was due June 1, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on November 15, 2017 — management decision was due May 15, 2018.
FAC accepted this audit on December 12, 2016 — management decision was due June 12, 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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