EIN: 370895349
UEI: PLMGF5BL4WT7
Audited by: Kemper CPA Group 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 December 16, 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 16, 2026 (75 days ago).
What is a management decision? →FAC accepted this audit on January 7, 2025 — management decision was due July 7, 2025.
FAC accepted this audit on January 8, 2024 — management decision was due July 8, 2024.
FAC accepted this audit on December 14, 2022 — management decision was due June 14, 2023.
FAC accepted this audit on October 21, 2019 — management decision was due April 21, 2020.
The Joint Agreement is providing the certification to the Illinois State Board of Education, the funding agency for the Fed. - Sp. Ed. - IDEA - Flow Through program, when required, However, the certifications were not obtained from the subrecipients of this program. We also noted there were no formal documented procedures for monitoring subrecipients, including formal documentation of an assessed level of risk of noncompliance for each subrecipient as required by the Uniform Guidance. In addition, the Joint Agreement is not obtaining copies of the external audits of its subrecipients and is relying of its subrecipients to self-report any deficiencies pertaining to the federal award provided to them. 10. Questioned Costs: None 11. Context: The Joint Agreement passed through $595,000 of federal funding to four different subrecipients of the Fed. - Sp. Ed. - IDEA - Flow Through program. 12. Effect: By not obtaining the required certification from subrecipients, not performing a formal documented risk assessment of the subrecipients, and not obtaining and reviewing external audited financial statements 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. 13. Cause: The Joint Agreement was unaware of these requirements of the Uniform Guidance. 14. Recommendation: We recommend the Joint Agreement 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 Joint Agreement formalize, in writing, its subrecipient monitoring procedures, which would include a formal risk assessment of each subrecipient, as required and described in 2 CFR 200.331(b). The Joint Agreement should also formal review external audits of each subrecipient, as required and described in 2 CFR 200.331(d) & (f). 15. Management's Response: The Joint Agreement plans to implement the recommendations from the auditor.
Show full finding ▾Hide full finding ▴1. Finding Number: 2019-003 2. This Finding is: NEW 3. Federal Program Name and Year: Fed.-Sp. Ed.-IDEA-Flow Through-2019 4. Project No.: 19-4620-00 & 19-4620-00 5. CFDA No.: 84.027A 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 Uniform Administration Requirement, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), contained in 2 CFR Part 200, is effective for all federal award programs administered by the Joint Agreement. The Uniform Guidance (2 CFR 200.415(a)) requires the Joint Agreement to provide a specific certification to funding agencies on all annual and final fiscal reports or vouchers requesting payment, and conversely, requires the Joint Agreement to obtain such certification from their subrecipients. The Uniform Guidance (2 CFR 200.331(b)) requires the Joint Agreement to evaluate each subrecipient's risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring. The Uniform Guidance (2 CFR 200.331(d) & (f)) also requires the Joint Agreement to verify that each subrecipient is audited and is taking timely and appropriate action on any deficiencies pertaining to the federal award provided to the subrecipient detected through audits, on-sit reviews, or other means. 9. Condition: The Joint Agreement is providing the certification to the Illinois State Board of Education, the funding agency for the Fed. - Sp. Ed. - IDEA - Flow Through program, when required, However, the certifications were not obtained from the subrecipients of this program. We also noted there were no formal documented procedures for monitoring subrecipients, including formal documentation of an assessed level of risk of noncompliance for each subrecipient as required by the Uniform Guidance. In addition, the Joint Agreement is not obtaining copies of the external audits of its subrecipients and is relying of its subrecipients to self-report any deficiencies pertaining to the federal award provided to them. 10. Questioned Costs: None 11. Context: The Joint Agreement passed through $595,000 of federal funding to four different subrecipients of the Fed. - Sp. Ed. - IDEA - Flow Through program. 12. Effect: By not obtaining the required certification from subrecipients, not performing a formal documented risk assessment of the subrecipients, and not obtaining and reviewing external audited financial statements 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. 13. Cause: The Joint Agreement was unaware of these requirements of the Uniform Guidance. 14. Recommendation: We recommend the Joint Agreement 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 Joint Agreement formalize, in writing, its subrecipient monitoring procedures, which would include a formal risk assessment of each subrecipient, as required and described in 2 CFR 200.331(b). The Joint Agreement should also formal review external audits of each subrecipient, as required and described in 2 CFR 200.331(d) & (f). 15. Management's Response: The Joint Agreement plans to implement the recommendations from the auditor.
Corrective Action Plan Finding No.: 2019-003 Condition: The Joint Agreement is providing the certification to the Illinois State Board of Education, the funding agency for the Fed. - Sp. Ed. - IDEA - Flow Through program, when required. However, the certifications were not obtained from the subrecipients of this program. We also noted there are no formal documented procedures for monitoring subrecipients, including formal documentation of an assessed level of risk of noncompliance for each subrecipient as required by the Uniform Guidance. In addition, the Joint Agreement is not obtaining copies of the external audits of its subrecipients and is relying on its subrecipients to self-report any deficiencies pertaining to the federal award provided to them. Plan: As part of its regular process in dealing with Federal grants, the Joint Agreement will include the statement required by 2 CFR 200.415(a) on all annual and final fiscal reports or vouchers requesting payment received from subrecipients of federal awards after the receipt of this audit finding. In addition, to meet the requirements described in 2 CFR 200.331(b), the Joint Agreement will explore identifying appropriate procedures to formally assess the level of risk of noncompliance for each subrecipient as required by the Uniform Guidance; including, but not limited to: reviewing subrecipients? annual audit reports, examining the subrecipients? Grant Accountability and Transparency Act (GATA) information submissions and ICQ, communicating changes throughout the fiscal year, and other appropriate action as directed. In accordance with 2 CFR 200.331(d) & (f), the Joint Agreement will also begin obtaining copies of the external audits of its subrecipients in order to verify each subrecipient is audited and is taking timely and appropriate action on any deficiencies pertaining to the federal award provided to the subrecipient. Anticipated Date of Completion: June 30, 2020 Name of Contact Person: Renee Evans, Chief School Business Officer Management Response: The Joint Agreement agrees with the finding.
FAC accepted this audit on October 10, 2018 — management decision was due April 10, 2019.
FAC accepted this audit on October 3, 2017 — management decision was due April 3, 2018.
FAC accepted this audit on November 6, 2016 — management decision was due May 6, 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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