EIN: 460357950
UEI: LZ2AVAB77P39
Audited by: SCHOENFISH & CO, INC
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 January 5, 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 July 5, 2026 (55 days ago).
What is a management decision? →A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues. This affects the compliance requirements for Special Education - Grants to States, FALN No. 84.027 and Special Education - Preschool Grants, FALN No. 84.173.
Show full finding ▾Hide full finding ▴A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues. This affects the compliance requirements for Special Education - Grants to States, FALN No. 84.027 and Special Education - Preschool Grants, FALN No. 84.173.
The Cornbelt Educational Cooperative Business Manager, Pamela Selken is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff employed in the Cooperative's business office. Staffing the office at an efficient and financially feasible level precludes the hiring of enough personnel to provide an ideal environment for the Internal controls. The Administration and Advisory Board is aware of the weakness in internal controls and will continue to develop policies and procedures and provide compensating controls to reduce the risk. We will also communicate this concern with our Board of Directors. The Cornbelt Educational Cooperative did adopt an Internal Controls and Procedures policy on March 13th, 2018 that does address many of these issues, and would ask for consideration reflecting this implementation. This finding will be an ongoing process, requiring continued analysis of processes and procedures in order to minimize the risk.
2024-001
FAC accepted this audit on November 25, 2024 — management decision was due May 25, 2025.
A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues. This affects the compliance requirements for Special Education – Grants to States, CFDA No. 84.027 and Special Education - Preschool Grants, CFDA No. 84.173.
Show full finding ▾Hide full finding ▴A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues. This affects the compliance requirements for Special Education – Grants to States, CFDA No. 84.027 and Special Education - Preschool Grants, CFDA No. 84.173.
The Cornbelt Educational Cooperative Business Manager, Pamela Selken is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff employed in the Cooperative's business office. Staffing the office at an efficient and financially feasible level precludes the hiring of enough personnel to provide an ideal environment for the internal controls. We are aware of the weakness in internal controls and will continue to develop policies and procedures and provide compensating controls to reduce the risk. We will also communicate this concern with our Board of Directors. The Cornbelt Educational Cooperative did adopt an Internal Controls and Procedures policy on March 13th, 2018 that does address many of these issues, and would ask for consideration reflecting this implementation. This finding will be an ongoing process, requiring continued analysis of processes and procedures in order to minimize the risk.
2023-001
FAC accepted this audit on October 10, 2023 — management decision was due April 10, 2024.
A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues. This affects the reporting requirements for Special Education – Grants to States, CFDA No. 84.027 and Special Education - Preschool Grants, CFDA No. 84.173.
Show full finding ▾Hide full finding ▴A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues. This affects the reporting requirements for Special Education – Grants to States, CFDA No. 84.027 and Special Education - Preschool Grants, CFDA No. 84.173.
The Cornbelt Educational Cooperative Business Manager, Pamela Selken is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff employed in the Cooperative's business office. Staffing the office at an efficient and financially feasible level precludes the hiring of enough personnel to provide an ideal environment for the internal controls. The Administration and Advisory Board is aware of the weakness in internal controls and will continue to develop policies and procedures and provide compensating controls to reduce the risk. We will also communicate this concern with our Board of Directors. The Cornbelt Educational Cooperative did adopt an Internal Controls and Procedures policy on March 13th, 2018 that does address many of these issues, and would ask for consideration reflecting this implementation. This finding will be an ongoing process, requiring continued analysis of processes and procedures in order to minimize the risk.
2022-001
FAC accepted this audit on November 1, 2022 — management decision was due May 1, 2023.
A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues. This affects the reporting requirements for Special Education ? Grants to States, CFDA No. 84.027 and Special Education - Preschool Grants, CFDA No. 84.173.
Show full finding ▾Hide full finding ▴A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues. This affects the reporting requirements for Special Education ? Grants to States, CFDA No. 84.027 and Special Education - Preschool Grants, CFDA No. 84.173.
The Cornbelt Educational Cooperative Business Manager, Pamela Selken, is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff employed in the Cooperative's business office. Staffing the office at an efficient and financially feasible level precludes the hiring of enough personnel to provide an ideal environment for the internal controls. We are aware of the weakness in internal controls and will continue to develop policies and procedures and provide compensating controls to reduce the risk. We will also communicate this concern with our Board of Directors. The Cornbelt Educational Cooperative did adopt an Internal Controls and Procedures policy on March 13th, 2018 that does address many of these issues, and would ask for consideration reflecting this implementation. This finding will be an ongoing process, requiring continued analysis of processes and procedures in order to minimize the risk.
2021-001
FAC accepted this audit on November 14, 2021 — management decision was due May 14, 2022.
A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues. This affects the reporting requirements for Special Education ? Grants to States, CFDA No. 84.027 and Special Education - Preschool Grants, CFDA No. 84.173.
Show full finding ▾Hide full finding ▴A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues. This affects the reporting requirements for Special Education ? Grants to States, CFDA No. 84.027 and Special Education - Preschool Grants, CFDA No. 84.173.
The Cornbelt Educational Cooperative Business Manager, Pamela Selken is the the contact person responsible for the corrective action plan for this finding. The finding is due to the limited number of staff employed in the Cooperative's business office. Staffing the office at an efficient and financially feasible level precludes the hiring of enough personnel to provide an ideal environment for the internal controls. The Administration and Advisory Board is aware of the weakness in internal controls and will continue to develop policies and procedures and provide compensating controls to reduce the risk. We will also communicate this concern with our Board of Directors. The Cornbelt Educational Cooperative did adopt an Internal Controls and Procedures policy on March 13th, 2018 that does address many of these issues, and would ask for consideration reflecting this implementation. This finding will be an ongoing process, requiring continued analysis of processes and procedures in order to minimize the risk.
2020-001
FAC accepted this audit on October 4, 2020 — management decision was due April 4, 2021.
A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues. This affects the reporting requirements for Special Education - Grants to States, CFDA No. 84.027 and Special Education - Preschool Grants, CFDA No. 84.173.
Show full finding ▾Hide full finding ▴A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues. This affects the reporting requirements for Special Education - Grants to States, CFDA No. 84.027 and Special Education - Preschool Grants, CFDA No. 84.173.
Corrective Action Plan: Finding Number 2020-001: Material Weakness in Internal controls due to lack of segregation of duties. Views of Responsible Officials and Planned Corrective Action Plan: The Cornbelt Educational Cooperative Business Manager, Pamela Selken is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff employed in the Cooperative's business office. Staffing the office at an efficient and financially feasible level precludes the hiring of enough personnel to provide an ideal environment for the internal controls. We are aware of the weakness in internal controls and will continue to develop policies and procedures and provide compensating controls to reduce the risk. We will also communicate this concern with our Board of Directors. The Cornbelt Educational Cooperative did adopt an Internal Controls and Procedures policy on March 13th, 2018 that does address many of these issues, and would ask for consideration reflecting this implementation. This finding will be an ongoing process, requiring continued analysis of processes and procedures in order to minimize the risk.
2019-001
FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.
Finding Number 2019-001: A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues. This affect the reporting requirements for Special Education ? Grants to States, CFDA No. 84.027 and Special Education - Preschool Grants, CFDA No. 84.173.
Show full finding ▾Hide full finding ▴Finding Number 2019-001: A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues. This affect the reporting requirements for Special Education ? Grants to States, CFDA No. 84.027 and Special Education - Preschool Grants, CFDA No. 84.173.
Corrective Action Plan: Finding Number 2019-001: Material Weakness in Internal controls due to lack of segregation of duties. Views of Responsible Officials and Planned Corrective Acton Plan: The Cornbelt Educational Cooperative Business Manager, Pamela Selken is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff employed in the Cooperative's business office. Staffing the office at an efficient and financially feasible level precludes the hiring of enough personnel to provide an ideal environment for the internal controls. We are aware of the weakness in internal controls and will continue to develop policies and procedures and provide compensating controls to reduce the risk. The Cornbelt Educational Cooperative did adopt a new Internal Controls and Procedures policy on March 13th, 2018 that does address many of these issues, and would ask for consideration reflecting this implementation. This may be an ongoing process, requiring continual analysis of processes and procedures in order to minimize the risk.
2018-001
FAC accepted this audit on September 25, 2017 — management decision was due March 25, 2018.
FAC accepted this audit on October 3, 2016 — management decision was due April 3, 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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