EIN: 376004781
UEI: T8XAYKXNN6D3
Audited by: Sikich CPA LLC
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 June 30, 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 December 30, 2026 (122 days from today).
What is a management decision? →FAC accepted this audit on May 12, 2025 — management decision was due November 12, 2025.
FAC accepted this audit on March 28, 2024 — management decision was due September 28, 2024.
FAC accepted this audit on March 20, 2023 — management decision was due September 20, 2023.
A nonfederal entity must maintain records sufficient to detail the history of procurement. These records will include but are not necessarily limited to the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. During our testing we noted the District did not formally document that certain vendors were a sole source or emergency purchase provider. Lack of proper documentation of procurement was noted in 4 of 10 vendors requiring procurement procedures to be followed. The effect was noncompliance with grant requirements.
Show full finding ▾Hide full finding ▴A nonfederal entity must maintain records sufficient to detail the history of procurement. These records will include but are not necessarily limited to the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. During our testing we noted the District did not formally document that certain vendors were a sole source or emergency purchase provider. Lack of proper documentation of procurement was noted in 4 of 10 vendors requiring procurement procedures to be followed. The effect was noncompliance with grant requirements.
Some of the vendors were utilized in emergency situations due to shipping issues and lack of needed supplies. We are training administrative staff on the procedures and proper documentation needed to support the rationale for those purchases. Other vendors have also been utilized for products not available from any other vendor in the area. We are training administrative staff on the procedures and proper documentation needed to support the rationale for those purchases.
FAC accepted this audit on January 23, 2022 — management decision was due July 23, 2022.
A non-federal entity must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. In one group of transactions tested, the District did not document that the vendor was a sole source provider. In another group of transactions, there was no supporting documentation of proper procurement procedures since over $25,000 in total was spent. The cause is lack of understanding of the requirements. We recommend that all required documentation is maintained for procurement purchases per Uniform Guidance and the District's procurement policies. Training should occur for personnel involved, if necessary
Show full finding ▾Hide full finding ▴A non-federal entity must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. In one group of transactions tested, the District did not document that the vendor was a sole source provider. In another group of transactions, there was no supporting documentation of proper procurement procedures since over $25,000 in total was spent. The cause is lack of understanding of the requirements. We recommend that all required documentation is maintained for procurement purchases per Uniform Guidance and the District's procurement policies. Training should occur for personnel involved, if necessary
The vendors utilized for specialized services such as: occupational therapist, physical therapist, speech and language pathologist, social workers and psychologist are all housed and employed by the same company. This has been our practice in the past as this is the only vendor in the area that offers these comprehensive services. The costs associated with the hearing and vision itinerants are based on the previous years required student support. The number of students requiring service minutes for hearing and vision increased unexpectedly driving up the costs of the service. The vision itinerant is split between Danville SD#118 and the County Special Ed Coop. We are working on a process that will ensure that we maintain supporting documentation of an sole source provider information in addition to procurement of specialized services.
FAC accepted this audit on January 26, 2021 — management decision was due July 26, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 4, 2018 — management decision was due June 4, 2019.
FAC accepted this audit on November 16, 2017 — management decision was due May 16, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on January 9, 2017 — management decision was due July 9, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
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