EIN: 370900329
UEI: YRMYKDPDRW87
Audited by: Phillips and Associates, CPAs PC
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 9, 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 August 9, 2026 (25 days ago).
What is a management decision? →FAC accepted this audit on November 13, 2024 — management decision was due May 13, 2025.
FAC accepted this audit on December 6, 2023 — management decision was due June 6, 2024.
FAC accepted this audit on April 6, 2023 — management decision was due October 6, 2023.
FAC accepted this audit on November 23, 2021 — management decision was due May 23, 2022.
FAC accepted this audit on January 25, 2021 — management decision was due July 25, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
3. Federal Program Name and Year: PL 94-142 - IDEA - Flow-Through4. Project No.: 19-4620-005. CFDA No.: 84.0276. Passed Through: Tri-County Special Education Association7. Federal Agency: US Dept. Of Education8. Criteria or specific requirement (including statutory, regulatory, or other citation)In accordance with 2 CFR section 200.77 and 200.309, an entity may charge to the Federal award only allowable costs incurred during the period of performance.9. ConditionThe District's June expenditure report included July/August 2018 salaries of $24,304 from the 2018 employment contracts. Outstanding obligations from 2019 employment contracts of $35,049 were omitted from the June expenditure report.10. Questioned CostsNone.11. ContextThe June 2019 expenditure report was overstated by $24,304 of prior year salaries and understated by $35,049 of current year obligated salaries.12. EffectActual salaries reported were overstated by $24,304. Outstanding obligations were understated by $35,049.13. CauseJuly/August 2018 salaries were paid during the 2019 fiscal year using the same expenditure account as fiscal year 2019 salaries. July/August 2019 obligated salaries were overlooked.14. RecommendationThe District should either create a separate salary account in the accounting records to post prior year grant salaries or provide specific instructions on how to match salaries to the proper grant.15. Management's responseThe District filed a September 2019 completion report that included the proper salaries allocable to the FY 2019 grant. Instructions for preparing future reports have specified how to include salaries on the proper grant.
Show full finding ▾Hide full finding ▴3. Federal Program Name and Year: PL 94-142 - IDEA - Flow-Through4. Project No.: 19-4620-005. CFDA No.: 84.0276. Passed Through: Tri-County Special Education Association7. Federal Agency: US Dept. Of Education8. Criteria or specific requirement (including statutory, regulatory, or other citation)In accordance with 2 CFR section 200.77 and 200.309, an entity may charge to the Federal award only allowable costs incurred during the period of performance.9. ConditionThe District's June expenditure report included July/August 2018 salaries of $24,304 from the 2018 employment contracts. Outstanding obligations from 2019 employment contracts of $35,049 were omitted from the June expenditure report.10. Questioned CostsNone.11. ContextThe June 2019 expenditure report was overstated by $24,304 of prior year salaries and understated by $35,049 of current year obligated salaries.12. EffectActual salaries reported were overstated by $24,304. Outstanding obligations were understated by $35,049.13. CauseJuly/August 2018 salaries were paid during the 2019 fiscal year using the same expenditure account as fiscal year 2019 salaries. July/August 2019 obligated salaries were overlooked.14. RecommendationThe District should either create a separate salary account in the accounting records to post prior year grant salaries or provide specific instructions on how to match salaries to the proper grant.15. Management's responseThe District filed a September 2019 completion report that included the proper salaries allocable to the FY 2019 grant. Instructions for preparing future reports have specified how to include salaries on the proper grant.
Condition:The District's June expenditure report included July/August 2018 salaries of $24,304 from the 2018 employment contracts. Outstanding obligations from 2019 employment contracts of $35,049 were omitted from the June expenditure report.Plan:The District should either create a separate salary account in the accounting records to post prior year grant salaries or provide specific instructions on how to match salaries to the proper grant.Anticipated Date of Completion: July 2020Anticipated Date of Completion: July 2020Name of Contact Person: Andrew Wise, SuperintendentManagement Response: There is no disagreement with the finding and the corrective action plan will be implemented.
3. Federal Program Name and Year: PL 94-142 IDEA Pre-School Incentive Grant4. Project No.: 19-4600-005. CFDA No.: 84.1736. Passed Through: Tri-County Special Education Association7. Federal Agency: US Dept. of Education8. Criteria or specific requirement (including statutory, regulatory, or other citation)In accordance with 2 CFR section 200.77 and 200.309, an entity may charge to the Federal award only allowable costs incurred during the period of performance.9. ConditionThe District's June expenditure report included July/August 2018 salaries of $3,611 from the 2018 employment contracts. Outstanding obligations from 2019 employment contracts of $3,648 were omitted from the June expenditure report.10. Questioned CostsNone.11. ContextThe June 2019 expenditure report was overstated by $3,611 of prior year salaries and understated by $3,648 of current year obligated salaries.12. EffectActual salaries reported were overstated by $3,611. Outstanding obligations were understated by $3,648.13. CauseJuly/August 2018 salaries were paid during the 2019 fiscal year using the same expenditure account as fiscal year 2019 salaries. July/August 2019 obligated salaries were overlooked.14. RecommendationThe District should either create a separate salary account in the accounting records to post prior year grant salaries or provide specific instructions on how to match salaries to the proper grant.15. Management's responseInstructions for preparing future expenditure reports will include specific instructions on how to match salaries to the proper grant.
Show full finding ▾Hide full finding ▴3. Federal Program Name and Year: PL 94-142 IDEA Pre-School Incentive Grant4. Project No.: 19-4600-005. CFDA No.: 84.1736. Passed Through: Tri-County Special Education Association7. Federal Agency: US Dept. of Education8. Criteria or specific requirement (including statutory, regulatory, or other citation)In accordance with 2 CFR section 200.77 and 200.309, an entity may charge to the Federal award only allowable costs incurred during the period of performance.9. ConditionThe District's June expenditure report included July/August 2018 salaries of $3,611 from the 2018 employment contracts. Outstanding obligations from 2019 employment contracts of $3,648 were omitted from the June expenditure report.10. Questioned CostsNone.11. ContextThe June 2019 expenditure report was overstated by $3,611 of prior year salaries and understated by $3,648 of current year obligated salaries.12. EffectActual salaries reported were overstated by $3,611. Outstanding obligations were understated by $3,648.13. CauseJuly/August 2018 salaries were paid during the 2019 fiscal year using the same expenditure account as fiscal year 2019 salaries. July/August 2019 obligated salaries were overlooked.14. RecommendationThe District should either create a separate salary account in the accounting records to post prior year grant salaries or provide specific instructions on how to match salaries to the proper grant.15. Management's responseInstructions for preparing future expenditure reports will include specific instructions on how to match salaries to the proper grant.
Condition:The District's June expenditure report included July/August 2018 salaries of $3,611 from the 2018 employment contracts. Outstanding obligations from 2019 employment contracts of $3,648 were omitted from the June expenditure report.Plan:The District should either create a separate salary account in the accounting records to post prior year grant salaries or provide specific instructions on how to match salaries to the proper grant.Anticipated Date of Completion: July 2020Name of Contact Person: Andrew Wise, SuperintendentManagement Response: There is no disagreement with the finding and the corrective action plan will be implemented.
FAC accepted this audit on October 30, 2018 — management decision was due April 30, 2019.
FAC accepted this audit on November 5, 2017 — management decision was due May 5, 2018.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on October 26, 2016 — management decision was due April 26, 2017.
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