EIN: 370908214
UEI: GSA_MIGRATION
Audited by: MCK CPAS & ADVISORS
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 November 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 May 22, 2021 (1926 days ago).
What is a management decision? →FAC accepted this audit on November 17, 2019 — management decision was due May 17, 2020.
Livingston County Special Services Unit recorded one expenditure twice. Questioned Costs: $2,099.99 Effect: Livingston County Special Services Unit received reimbursement through their federal award twice for the same expenditure. Cause: Livingston County Special Services Unit charged an allowable expenditure to the grant. The Unit also received a local grant that would pay for the same expenditure. The bookkeeper attempted to transfer the expenditure to the local grant; however, she inadvertently entered the expenditure a second time instead of removing it. The original allowable expenditure was therefore duplicated on the federal grant expenditure reports, and the Unit received reimbursement for it twice. Auditor?s Recommendation: When Livingston County Special Services Unit wants to transfer an expenditure to be paid by other grant awards, they should modify the original expenditure entry instead of making a new entry to transfer the expenditure out of the federal grant expenditures. In addition, we recommend that the Unit return the questioned cost of $2,099.99 to the Illinois State Board of Education. Management?s Response: Livingston County Special Services Unit will ensure that proper procedures are followed when correcting an error or making a transfer. The Executive Director and Fiscal Agent will ensure proper training on such practices is provided, and that any instances where a change or transfer of funds is required is monitored by the Executive Director and Fiscal Agent.
Show full finding ▾Hide full finding ▴Finding 2019-002: Improper grant expenditures Special Education IDEA Flow Through, CFDA #84.027 and Special Education Pre-School Flow Through, CFDA #84.173 Criteria/Specific Requirement: Livingston County Special Services Unit is required to properly record expenditures of monies when reporting grant expenditures. Condition: Livingston County Special Services Unit recorded one expenditure twice. Questioned Costs: $2,099.99 Effect: Livingston County Special Services Unit received reimbursement through their federal award twice for the same expenditure. Cause: Livingston County Special Services Unit charged an allowable expenditure to the grant. The Unit also received a local grant that would pay for the same expenditure. The bookkeeper attempted to transfer the expenditure to the local grant; however, she inadvertently entered the expenditure a second time instead of removing it. The original allowable expenditure was therefore duplicated on the federal grant expenditure reports, and the Unit received reimbursement for it twice. Auditor?s Recommendation: When Livingston County Special Services Unit wants to transfer an expenditure to be paid by other grant awards, they should modify the original expenditure entry instead of making a new entry to transfer the expenditure out of the federal grant expenditures. In addition, we recommend that the Unit return the questioned cost of $2,099.99 to the Illinois State Board of Education. Management?s Response: Livingston County Special Services Unit will ensure that proper procedures are followed when correcting an error or making a transfer. The Executive Director and Fiscal Agent will ensure proper training on such practices is provided, and that any instances where a change or transfer of funds is required is monitored by the Executive Director and Fiscal Agent.
Finding 2019-002 Condition: Livingston County Special Services Unit recorded one expenditure twice. Plan: Livingston County Special Services Unit will ensure that proper procedures are followed when correcting an error or making a transfer. The Executive Director and Fiscal Agent will ensure proper training on such practices is provided, and that any instances where a change or transfer of funds is required is monitored by the Executive Director and Fiscal Agent. Completion Date: As soon as possible Contact Person: Josh Olsen
FAC accepted this audit on November 19, 2018 — management decision was due May 19, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-003
FAC accepted this audit on December 14, 2017 — management decision was due June 14, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on November 15, 2016 — management decision was due May 15, 2017.
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