EIN: 371239066
UEI: GSA_MIGRATION
Audited by: PEHLMAN AND DOLD, P.C.
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 3, 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 3, 2021 (1944 days ago).
What is a management decision? →This Finding is a repeat finding from 2015 - Federal Program Name and Year - Special Education Cluster IDEA CFDA #84.027A, Project Numbers - 2019-4620 and 2020-4620 - Pass Through-Illinois State Board of Education, Federal Agency-US Dept of Education. Criteria or specific requirement -Allowable costs & reporting-Direct federal costs should be supported by adequate documentation, given consistent treatment, not be used as a cost or meet cost sharing requirements for other federal program and be supported by audited accounting records. Condition - Cumulative expenditures reported to the granting agency to show use of funds for the two award years were also used as a direct cost of a different award year for the same federal program. Questioned Costs - 2019-4620 $22,068 2020-4620 $20,501 Context - Without proper controls over allowable costs and reporting, expenditures may be incorrectly reported to the granting agency as an allowable expenditure used to spend federal awards according to an approved award budget. Effect - Expenditures reported to the granting agency as allowable were also reported as allowable expenditures for the same program but different award years, resulting in the same expenditure used to spend down two restricted revenue sources. Cause - Expenditures reported to the granting agency as allowable were also used to spend down the same program but a different award year, which could result in reported expenditures to be deemed unallowable, resulting in unspent federal funds. Recommendation - Review all policies over allowable costs and reporting to determine if the provide adequate review guidance. Revise policies if deemed necessary. Additionally, make sure all responsible individuals are aware of such policies and they are being adhered to. Management's response - Management is in agreement with the finding.
Show full finding ▾Hide full finding ▴This Finding is a repeat finding from 2015 - Federal Program Name and Year - Special Education Cluster IDEA CFDA #84.027A, Project Numbers - 2019-4620 and 2020-4620 - Pass Through-Illinois State Board of Education, Federal Agency-US Dept of Education. Criteria or specific requirement -Allowable costs & reporting-Direct federal costs should be supported by adequate documentation, given consistent treatment, not be used as a cost or meet cost sharing requirements for other federal program and be supported by audited accounting records. Condition - Cumulative expenditures reported to the granting agency to show use of funds for the two award years were also used as a direct cost of a different award year for the same federal program. Questioned Costs - 2019-4620 $22,068 2020-4620 $20,501 Context - Without proper controls over allowable costs and reporting, expenditures may be incorrectly reported to the granting agency as an allowable expenditure used to spend federal awards according to an approved award budget. Effect - Expenditures reported to the granting agency as allowable were also reported as allowable expenditures for the same program but different award years, resulting in the same expenditure used to spend down two restricted revenue sources. Cause - Expenditures reported to the granting agency as allowable were also used to spend down the same program but a different award year, which could result in reported expenditures to be deemed unallowable, resulting in unspent federal funds. Recommendation - Review all policies over allowable costs and reporting to determine if the provide adequate review guidance. Revise policies if deemed necessary. Additionally, make sure all responsible individuals are aware of such policies and they are being adhered to. Management's response - Management is in agreement with the finding.
Conditions - Cumulative expenditures reported to the granting agency to show use of funds for the two award years were also used as a direct cost of a different award year for the same program. Plan - SASED will be putting protocols in place to ensure that direct expenditures will not be accounted for in multiple years. This includes additional reviews of appropriate expenditures, cross checks and final reconciliations. Anticipated date of completion - 1/1/2021. Name of contact person - Mark Strawn, Director. Management is in agreement with the finding No 2020-001.
FAC accepted this audit on October 22, 2019 — management decision was due April 22, 2020.
THIS FINDING IS: Repeat from prior year - originally reported - 2017 Federal Program Name and Year: Special Education Cluster - CFDA : 84.027, 84.173 Project No.: 2019-4620, 2019-4600 Passed Through: Illinois State Board of Education Federal Agency: US Department of Education Criteria or specific requirement (including statutory, regulatory, or other citation) Subrecipient Monitoring - Uniform Guidance requires a pass through entity to perform adequate subrecipient monitoring of each agency it provides federal funds to and document risk assessment on each agency. Condition SASED did not have proper documentation to support adequate monitoring and risk assessment of each subrecipient that receives pass through funding. Questioned Costs: None Context Without performing adequate subrecipient monitoring and risk assessment, there is a possibility of a subrecipient not properly accounting for pass through funds on their financial statements and spending the funds according to applicable guidelines. Effect The possibility of federal funds passed through to subrecipients not being spent according to guidelines established by the funding source and/or not being properly included as flow through federal funding on the financial statements. Cause SASED's approved policy on subrecipient monitoring does not adequately address risk assessment and documentation requirements. Recommendation Review Uniform Guidance requirement for subrecipient monitoring and revise current policy to include risk assessment procedures and documentation of assessment results required to stay in compliance with the Uniform Guidance. Management's response Management is in agreement with the finding. They obtained additional education in this area and are currently in the process of revising the subrecipient monitoring policy.
Show full finding ▾Hide full finding ▴THIS FINDING IS: Repeat from prior year - originally reported - 2017 Federal Program Name and Year: Special Education Cluster - CFDA : 84.027, 84.173 Project No.: 2019-4620, 2019-4600 Passed Through: Illinois State Board of Education Federal Agency: US Department of Education Criteria or specific requirement (including statutory, regulatory, or other citation) Subrecipient Monitoring - Uniform Guidance requires a pass through entity to perform adequate subrecipient monitoring of each agency it provides federal funds to and document risk assessment on each agency. Condition SASED did not have proper documentation to support adequate monitoring and risk assessment of each subrecipient that receives pass through funding. Questioned Costs: None Context Without performing adequate subrecipient monitoring and risk assessment, there is a possibility of a subrecipient not properly accounting for pass through funds on their financial statements and spending the funds according to applicable guidelines. Effect The possibility of federal funds passed through to subrecipients not being spent according to guidelines established by the funding source and/or not being properly included as flow through federal funding on the financial statements. Cause SASED's approved policy on subrecipient monitoring does not adequately address risk assessment and documentation requirements. Recommendation Review Uniform Guidance requirement for subrecipient monitoring and revise current policy to include risk assessment procedures and documentation of assessment results required to stay in compliance with the Uniform Guidance. Management's response Management is in agreement with the finding. They obtained additional education in this area and are currently in the process of revising the subrecipient monitoring policy.
Condition: SASED did not have the proper documentation to support adequate monitoring and risk assessment of each sub-recipient that receives pass through funding. Plan: SASED will be developing a risk assessment ICQ like the one implemented through the current Uniform Guidance directives SASED has to follow. This ICQ will be disseminated to districts on an annual basis in January and must be completed, reviewed and the sub-recipient deemed compliant before any grant funds can be disseminated for that upcoming fiscal year. Anticipated Date of Completion: 1/1/2020. Name of Contract Person: Mark Strawn, Director Management Response: Management is in agreement with the Finding No. 2019-001.
THIS FINDING IS: Repeat from prior year - originally reported - 2018 Federal Program Name and Year: Special Education Cluster - CFDA : 84.027, 84.173 Project No.: 2019-4620, 2019-4600 Passed Through: Illinois State Board of Education Federal Agency: US Department of Education Criteria or specific requirement (including statutory, regulatory, or other citation) Under the Uniform Guidance, methods of procurement for small purchases should use the simple and informal procurement method for securing services, supplies or other property and adequately documented. Condition SASED did not have proper documentation to support informal rate/price quotes or vendor choice in accordance with their approved procurement policy. Such documentation is required to be attached to purchase order for approval. Questioned Costs: None Context Federal disbursements were sampled and reviewed for compliance with approved policy. Adequate documentation for rate quotes/vendor selection was either not available to review or was not performed. Purchase was approved without proper documentation. Effect Without proper documentation supporting an expenditure of federal funds, there is the possibility that the best price for a particular product or service was not obtained. Cause SASED's approved policy on procurement is not being consistently followed. Recommendation Review current approved policy to see if procurement policy dollar thresholds appear to restrictive. Revise if needed. Inform SASED personnel of procurement requirement and establish guidelines to ensure compliance with policy. Management's response Management is in agreement with the finding.
Show full finding ▾Hide full finding ▴THIS FINDING IS: Repeat from prior year - originally reported - 2018 Federal Program Name and Year: Special Education Cluster - CFDA : 84.027, 84.173 Project No.: 2019-4620, 2019-4600 Passed Through: Illinois State Board of Education Federal Agency: US Department of Education Criteria or specific requirement (including statutory, regulatory, or other citation) Under the Uniform Guidance, methods of procurement for small purchases should use the simple and informal procurement method for securing services, supplies or other property and adequately documented. Condition SASED did not have proper documentation to support informal rate/price quotes or vendor choice in accordance with their approved procurement policy. Such documentation is required to be attached to purchase order for approval. Questioned Costs: None Context Federal disbursements were sampled and reviewed for compliance with approved policy. Adequate documentation for rate quotes/vendor selection was either not available to review or was not performed. Purchase was approved without proper documentation. Effect Without proper documentation supporting an expenditure of federal funds, there is the possibility that the best price for a particular product or service was not obtained. Cause SASED's approved policy on procurement is not being consistently followed. Recommendation Review current approved policy to see if procurement policy dollar thresholds appear to restrictive. Revise if needed. Inform SASED personnel of procurement requirement and establish guidelines to ensure compliance with policy. Management's response Management is in agreement with the finding.
Condition: SASED did not have proper documentation to support informal rate/price quotes or vendor choice in accordance with their approved procurement policies. Such documentation is required to be attached to purchase order for approval. Plan: The following procedures will be implemented: ? All SASED purchase requests require the employees to submit a Purchase Order (P.O.), that has been approved by immediate supervisor or SASED administration. The purchase order shall state all contact information of the vendor that is chosen, including name, address, phone number and fax number. The purchase order must clearly state a description of the supply or service requested, the total amount of the purchase order, any terms of the purchase price (i.e. discounts, credits) and if the requested purchase is a subscription, the length of the service. 1. Any purchase order request utilizing either Educational or Federal funds between $500.00 and $25,000.00 must show in good faith at minimum two vendor rate quotes were obtained and the purchase request is for the lowest responsible vendor. If you choose to use a vendor that is NOT reflecting the lowest cost, you must explain on that vendor's quote why this vendor was chosen. In the event two quotes could not be obtained due to lack of available vendors or specifications that prohibit other vendors from providing the service, documentation must accompany the request stating the specific reasons multiple quotes could not be obtained. All documentation must be attached to the purchase order request at the time of submission. 2. Any purchase requests equaling or exceeding $25,000 utilizing either Educational or Federal funds shall be granted through the following procedural methods: a. Solicitation of proposals through a request for proposals (RFP) setting forth evaluation factors and stating the relative importance of price and other evaluation factors; b. due advertisement of solicitation; c. separate evaluation and ranking of the price and non-price items of the proposals; and d. award to the responsible vendor whose proposal is determined to be the most advantageous to SASED, taking into consideration price and the other evaluation factors set forth in the request for proposals. 3. Any purchases utilizing Educational or Federal funds that are not deemed dispensable (i.e. forms, supplies), or subscription/web based, shall be assigned an inventory tag and checked out to the individuals/ entities making the request for purchase. SASED will periodically perform an inventory check for these items to ensure their location and condition. Anticipated Date of Completion: 10/1/2019. Name of Contract Person: Mark Strawn, Director Management Response: Management is in agreement with the Finding No. 2019-002
2018-001
FAC accepted this audit on October 23, 2018 — management decision was due April 23, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on October 15, 2017 — management decision was due April 15, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on September 28, 2016 — management decision was due March 28, 2017.
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