EIN: 370900441
UEI: GSA_MIGRATION
Audited by: GORENZ AND ASSOCIATES, 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 22, 2020. 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 22, 2021 (1894 days ago).
What is a management decision? →The Co-op has several employees paid with federal funds from the Special Education Cluster (IDEA). The Co-op did not require employees to submit time and effort reports detailing the activities of the programs the employees worked on. Upon further review, it was determined that the compensation charged to the Special Education Cluster (IDEA) was allowable. Questioned Costs: None. Context: The Co-op did not have an official written process in place to maintain time and effort reports for the Special Education Cluster (IDEA). Effect: Noncompliance with the federal award program's standards for documentation of personnel expenses could occur and not be detected and corrected in a timely manner. Cause: Procedures were not in place that required all employees paid with federal funds (Special Education Cluster) to report the activities and programs they worked on. Recommendation: Employees paid with federal awards should be required to provide reports that detail their time and effort by activity spent on grants and other activities. Management's response: There is no disagreement with this finding and procedures will be implemented to ensure time and effort is documented for federal awards.
Show full finding ▾Hide full finding ▴Federal Program Name and Year: IDEA - Flow Thru 2020 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): The Code of Federal Regulations (CFR) Title 2, part 200.430 cost principles, compensation - personal services states costs of compensation are allowable to the extent that they satisfy specific requirements one of which is Standards for Documentation of Personnel Expenses. These standards require that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. Condition: The Co-op has several employees paid with federal funds from the Special Education Cluster (IDEA). The Co-op did not require employees to submit time and effort reports detailing the activities of the programs the employees worked on. Upon further review, it was determined that the compensation charged to the Special Education Cluster (IDEA) was allowable. Questioned Costs: None. Context: The Co-op did not have an official written process in place to maintain time and effort reports for the Special Education Cluster (IDEA). Effect: Noncompliance with the federal award program's standards for documentation of personnel expenses could occur and not be detected and corrected in a timely manner. Cause: Procedures were not in place that required all employees paid with federal funds (Special Education Cluster) to report the activities and programs they worked on. Recommendation: Employees paid with federal awards should be required to provide reports that detail their time and effort by activity spent on grants and other activities. Management's response: There is no disagreement with this finding and procedures will be implemented to ensure time and effort is documented for federal awards.
Condition: The Co-op had several employees paid with federal funds from the Special Education Cluster (IDEA) programs. The Coop did not require employees to submit time and effort reports detailing the activities and programs the employees worked on. Upon further review, it was determined that the compensation charged to the Special Education Cluster (IDEA) was allowable. Plan: Procedures will be implemented to ensure time and effort reporting is maintained for federal award programs. Anticipated Date of Completion: June 30, 2021 Name of Contact Person: Leyona Wiley, Director Management Response: Not Required
2019-004
The Co-Op has included on the final expenditure report wages and benefits that were not approved in the grant budget. Questioned Costs: $34,972 Context: Expenditure reports have been completed inaccurately using expenditures that were not allowed. Effect: Final grant expenditure reports have been overstated by salaries and benefits that were not allowed. Cause: Salary and benefits that had not been approved in the grant budget were claimed on the final expenditure report. Recommendation: Grant expenditures should be charged to the grant only when approved in the grant budget. Management's response: There is no disagreement with this finding and procedures will be implemented to ensure only budgeted expenditures are claimed on the grant expenditure reports.
Show full finding ▾Hide full finding ▴Federal Program Name and Year: IDEA Part B, Flow Through - 2019 Project No.: 19-4620-00 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): The Special Education Co-Op 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 nonfederal entity may charge to the Federal award only allowable costs incurred. Condition: The Co-Op has included on the final expenditure report wages and benefits that were not approved in the grant budget. Questioned Costs: $34,972 Context: Expenditure reports have been completed inaccurately using expenditures that were not allowed. Effect: Final grant expenditure reports have been overstated by salaries and benefits that were not allowed. Cause: Salary and benefits that had not been approved in the grant budget were claimed on the final expenditure report. Recommendation: Grant expenditures should be charged to the grant only when approved in the grant budget. Management's response: There is no disagreement with this finding and procedures will be implemented to ensure only budgeted expenditures are claimed on the grant expenditure reports.
Condition: The Co-Op has included on the final expenditure report wages and benefits that were not approved in the grant budget. Plan: Grant expenditures should be charged to the grant only when approved in the grant budget. Anticipated Date of Completion: June 30, 2021 Name of Contact Person: Leyona Wiley, Director Management Response: There is no disagreement with this finding and procedures will be implemented to ensure only budgeted expenditures are claimed on the grant expenditure reports.
FAC accepted this audit on January 12, 2020 — management decision was due July 12, 2020.
3. Federal Program Name and Year: IDEA - Cluster 2019 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 - The Code of Federal Regulations (CFR) Title 2, part 200.313(d)(1) states that non-Federal entities must maintain property records that include a description of property, serial number, acquisition date, and use and condition of the property. 9. Condition - The Co-op did not maintain a complete and thorough record of equipment purchased with money from the IDEA Program. 10. Questioned Costs None. 11. Context The Co-op maintains a record of equipment that has been purchased with federal revenue, however, required information such as acquisition date and property descriptions are often absent. 12. Effect Noncompliance with the federal award program's maintenance of property records has occurred. 13. Cause Procedures are not in place to verify or review equipment and property listings to ensure a complete and accurate record is maintained. 14. Recommendation It is recommended that the Co-op maintain a detailed equipment and property listing, which should then be reviewed at least annually for accuracy and completeness. 15. Management's response Procedures will be implemented to ensure an accurate and complete listing of all property and equipment purchased with IDEA funds is maintained throughout the year.
Show full finding ▾Hide full finding ▴3. Federal Program Name and Year: IDEA - Cluster 2019 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 - The Code of Federal Regulations (CFR) Title 2, part 200.313(d)(1) states that non-Federal entities must maintain property records that include a description of property, serial number, acquisition date, and use and condition of the property. 9. Condition - The Co-op did not maintain a complete and thorough record of equipment purchased with money from the IDEA Program. 10. Questioned Costs None. 11. Context The Co-op maintains a record of equipment that has been purchased with federal revenue, however, required information such as acquisition date and property descriptions are often absent. 12. Effect Noncompliance with the federal award program's maintenance of property records has occurred. 13. Cause Procedures are not in place to verify or review equipment and property listings to ensure a complete and accurate record is maintained. 14. Recommendation It is recommended that the Co-op maintain a detailed equipment and property listing, which should then be reviewed at least annually for accuracy and completeness. 15. Management's response Procedures will be implemented to ensure an accurate and complete listing of all property and equipment purchased with IDEA funds is maintained throughout the year.
Condition: The Co-op did not maintain a complete and thorough record of equipment purchased with money from the IDEA Program. Plan: The Co-op will maintain a detailed equipment and property listing, which will then be reviewed at least annually for accuracy and completeness. Anticipated Date of Completion: June 30, 2020 Name of Contact Person: Leyona Wiley, Director Management Response: The Co-op is currently reviewing procedures for acquiring and recording equipment and real property used in the IDEA Program.
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 The Code of Federal Regulations (CFR) Title 2, part 200.430 cost principles, compensation - personal services states costs of compensation are allowable to the extent that they satisfy specific requirements one of which is Standards for Documentation of Personnel Expenses. These standards require that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. 9. Condition The Co-op has several employees paid with federal funds from the Special Education Cluster (IDEA). The Co-op did not require employees to submit time and effort reports detailing the activities of the programs the employees worked on. Upon further review, it was determined that the compensation charged to the Special Education Cluster (IDEA) was allowable. 10. Questioned Costs None. 11. Context The Co-op did not have an official written process in place to maintain time and effort reports for the Special Education Cluster (IDEA). 12. Effect Noncompliance with the federal award program's standards for documentation of personnel expenses could occur and not be detected and corrected in a timely manner. 13. Cause Procedures were not in place that required all employees paid with federal funds (Special Education Cluster) to report the activities and programs they worked on. 14. Recommendation Employees paid with federal awards should be required to provide reports that detail their time and effort by activity spent on grants and other activities. 15. Management's response There is no disagreement with this finding and procedures will be implemented to ensure time and effort is documented for federal awards.
Show full finding ▾Hide full finding ▴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 The Code of Federal Regulations (CFR) Title 2, part 200.430 cost principles, compensation - personal services states costs of compensation are allowable to the extent that they satisfy specific requirements one of which is Standards for Documentation of Personnel Expenses. These standards require that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. 9. Condition The Co-op has several employees paid with federal funds from the Special Education Cluster (IDEA). The Co-op did not require employees to submit time and effort reports detailing the activities of the programs the employees worked on. Upon further review, it was determined that the compensation charged to the Special Education Cluster (IDEA) was allowable. 10. Questioned Costs None. 11. Context The Co-op did not have an official written process in place to maintain time and effort reports for the Special Education Cluster (IDEA). 12. Effect Noncompliance with the federal award program's standards for documentation of personnel expenses could occur and not be detected and corrected in a timely manner. 13. Cause Procedures were not in place that required all employees paid with federal funds (Special Education Cluster) to report the activities and programs they worked on. 14. Recommendation Employees paid with federal awards should be required to provide reports that detail their time and effort by activity spent on grants and other activities. 15. Management's response There is no disagreement with this finding and procedures will be implemented to ensure time and effort is documented for federal awards.
Condition: The Co-op had several employees paid with federal funds from the Special Education Cluster (IDEA) programs. The Co-op did not require employees to submit time and effort reprots detailing the activities and programs the employees worked on. Upon further review, it was determined that the compensation charged to the Special Education Cluster (IDEA) was allowable. Plan: Procedures will be implemented to ensure time and effort reporting is maintained for federal award programs. Anticipated Date of Completion: June 30, 2020 Name of Contact Person: Leyona Wiley, Director Management Response: Not Required.
FAC accepted this audit on January 3, 2019 — management decision was due July 3, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on October 26, 2017 — management decision was due April 26, 2018.
FAC accepted this audit on November 7, 2016 — management decision was due May 7, 2017.
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