EIN: 371050961
UEI: ENBRRN4KYGN9
Audited by: Phillips and Associates, CPAs PC
Oversight agency: 10 [Department of Agriculture]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 9, 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 July 9, 2025 (426 days ago).
What is a management decision? →FAC accepted this audit on October 13, 2020 — management decision was due April 13, 2021.
FAC accepted this audit on November 3, 2019 — management decision was due May 3, 2020.
TRI-COUNTY SPECIAL EDUCATION ASSOCIATION 17-064-0070-61 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2019 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2019-002 2. THIS FINDING IS NEW 3. Federal Program Name and Year: Special Education Cluster-IDEA 4. Project No.: 2018-4600, 2019-4600, 2018-4620, 2019-4620 5. CFDA No.: 84.173A & 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) Non-federal recipients of Federal funds must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326 and must have documented procurement procedures which reflect these standards. 9. Condition The Joint Agreement's procurement/purchasing policies do not contain required procurement guidance by purchase threshold. 10. Questioned Costs None 11. Context The Joint Agreement's procurement/purchasing policies do not identify procurement thresholds or required methods of procurement by micro-purchases, small purchases, sealed-bids or by competitive proposals. 12. Effect The lack of Uniform Guidance compliant procurement policies could result in questioned costs. 13. Cause The Joint Agreement has historically purchased its administrative policies from an outside vendor and the procurement policies included in those policies did not address procurement thresholds or required methods of procurement by micro-purchases, small purchases, sealed-bids or by competitive proposals. 14. Recommendation The Joint Agreement should adopt procurement policies which meet the procurement standards identified in 2 CFR sections 200.318 through 200.326. 15. Management's response The Finance Committee of our board of directors will be meeting to create a policy that ensures compliance with the General Procurements Standards (2 CFR 200.318). More specifically, the policy will ensure that the Director and Board have a policy in place that: 1) Ensures that services from contractors are conducted in accordance with the terms, conditions and specifications of their contracts; 2) Ensures written standards of conduct covering conflicts of interest and governing the actions of its employees engaged in the selection, award and administration of contracts; and 3)Ensures no organizational conflicts of interest.
Show full finding ▾Hide full finding ▴TRI-COUNTY SPECIAL EDUCATION ASSOCIATION 17-064-0070-61 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2019 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2019-002 2. THIS FINDING IS NEW 3. Federal Program Name and Year: Special Education Cluster-IDEA 4. Project No.: 2018-4600, 2019-4600, 2018-4620, 2019-4620 5. CFDA No.: 84.173A & 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) Non-federal recipients of Federal funds must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326 and must have documented procurement procedures which reflect these standards. 9. Condition The Joint Agreement's procurement/purchasing policies do not contain required procurement guidance by purchase threshold. 10. Questioned Costs None 11. Context The Joint Agreement's procurement/purchasing policies do not identify procurement thresholds or required methods of procurement by micro-purchases, small purchases, sealed-bids or by competitive proposals. 12. Effect The lack of Uniform Guidance compliant procurement policies could result in questioned costs. 13. Cause The Joint Agreement has historically purchased its administrative policies from an outside vendor and the procurement policies included in those policies did not address procurement thresholds or required methods of procurement by micro-purchases, small purchases, sealed-bids or by competitive proposals. 14. Recommendation The Joint Agreement should adopt procurement policies which meet the procurement standards identified in 2 CFR sections 200.318 through 200.326. 15. Management's response The Finance Committee of our board of directors will be meeting to create a policy that ensures compliance with the General Procurements Standards (2 CFR 200.318). More specifically, the policy will ensure that the Director and Board have a policy in place that: 1) Ensures that services from contractors are conducted in accordance with the terms, conditions and specifications of their contracts; 2) Ensures written standards of conduct covering conflicts of interest and governing the actions of its employees engaged in the selection, award and administration of contracts; and 3)Ensures no organizational conflicts of interest.
17-064-0070-61 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2019 Corrective Action Plan Finding No.: 2019-_ 002__ Condition: The Joint Agreement's procurement/purchasing policies do not contain required procurement guidance by purchase threshold. Plan: The Joint Agreement should adopt procurement policies which meet the procurement standards identified in 2 CFR sections 200.318 through 200.326. Anticipated Date of Completion: 06/30/2020 Name of Contact Person: Scott Hogan Management Response: The Finance Committee of our board of directors will be meeting to create a policy that ensures compliance with the General Procurement Standards (2 CFR 200.318). More specifically, the policy will ensure that the Director and Board have a policy in place that: 1) Ensures that services from contractors are conducted in accordance with the terms, conditions and specifications of their contracts; 2) Ensures written standards of conduct covering conflicts of interest and governing the actions of its employees engaged in the selection, award and administration of contracts; and 3) Ensures no organizational conflicts of interest.
FAC accepted this audit on November 18, 2018 — management decision was due May 18, 2019.
FAC accepted this audit on November 14, 2017 — management decision was due May 14, 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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