EIN: 521661054
UEI: RJNFLJJ67DC4
Audited by: SCHEFFEL BOYLE
Oversight agency: 84 [Department of Education]
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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 November 29, 2022. 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 29, 2023 (1203 days ago).
What is a management decision? →FAC accepted this audit on January 6, 2020 — management decision was due July 6, 2020.
We noted that the required December 2018 expenditure report was filed on February 8, 2019, instead of by January 20, 2019. Questioned costs: There are no questioned costs. Context: The expenditure report for December was filed 19 days late. The other 11 monthly expenditure reports were filed timely. Effect: The Co-op was not in compliance by not filing the expenditure report timely. Cause: The Co-op usually tries to file expenditure reports monthly, however they got behind one month and the report was late. Recommendation: To monitor due dates closely and submit expenditure reports timely. Management response: Management plans to closely monitor expenditure report due dates and submit them in a timely manner.
Show full finding ▾Hide full finding ▴Finding Number 2019-003. This finding is new. Federal Program Name and Year: IDEA Flow Through FY 19. Projects No: 19-4620-00. CFDA No: 84.027. Passed Through: Illinois State Board of Education. Federal Agency: US Department of Education. Criteria: Reporting. The Co-op is required to file expenditure reports with ISBE timely. Condition: We noted that the required December 2018 expenditure report was filed on February 8, 2019, instead of by January 20, 2019. Questioned costs: There are no questioned costs. Context: The expenditure report for December was filed 19 days late. The other 11 monthly expenditure reports were filed timely. Effect: The Co-op was not in compliance by not filing the expenditure report timely. Cause: The Co-op usually tries to file expenditure reports monthly, however they got behind one month and the report was late. Recommendation: To monitor due dates closely and submit expenditure reports timely. Management response: Management plans to closely monitor expenditure report due dates and submit them in a timely manner.
2019-003. Condition: The Co-op did not timely file their December 2018 IDEA Flow Through expenditure report with ISBE. Recommendation: To monitor due dates closely and submit expenditure reports timely. Management response: Management plans to closely monitor expenditure report due dates and submit them in a timely manner. Also, starting with FY 20, the Co-op will not have subrecipients, as the IDEA Flow Through grant is now managed by each of the 23 member districts and not the Co-op. The above findings are anticipated to be completed by June 30, 2020. If the Illinois State Board of Education has any questions regarding this plan, contact Brian Arteberry at 618-355-4700.
The Co-op did not obtain a signature from a subrecipient on 2 out of 6 claims filed for reimbursement. Questioned costs: There are no questioned costs. Although the claims were not signed, the expenses were for approved salaries, benefits and expenses that were consistent with the other claims filed. Context: We reviewed the claims submitted from 7 out of the 23 schools and found 2 claims were not authorized by the subrecipient. Effect: The Co-op reimbursed the subrecipient without the proper documentation. Cause: The Co-op reviewed the claims and expenses provided, which were consistent with prior claims and approved. Recommendation: To review all subrecipient claims and determine that all signatures are present. Management response: Management plans on reviewing all future claims for subrecipient signatures. Also, starting with FY 20, the Co-op will not have subrecipients as the IDEA Flow-Through grant is now managed by each of the 23 member districts and not the Co-op.
Show full finding ▾Hide full finding ▴Finding Number 2019-004. This is a new finding. Federal Program Name and Year: IDEA Flow Through FY 19. Project No: 19-4620-00. CFDA No. 84.027. Passed through: Illinois State Board of Education. Federal Agency: US Department of Education. Criteria: Monitor. The Co-op must monitor subrecipients and review their documentation to determine that expenses are authorized for purposes in compliance with Federal Statutes, regulations and the terms and conditions of the grant. Condition: The Co-op did not obtain a signature from a subrecipient on 2 out of 6 claims filed for reimbursement. Questioned costs: There are no questioned costs. Although the claims were not signed, the expenses were for approved salaries, benefits and expenses that were consistent with the other claims filed. Context: We reviewed the claims submitted from 7 out of the 23 schools and found 2 claims were not authorized by the subrecipient. Effect: The Co-op reimbursed the subrecipient without the proper documentation. Cause: The Co-op reviewed the claims and expenses provided, which were consistent with prior claims and approved. Recommendation: To review all subrecipient claims and determine that all signatures are present. Management response: Management plans on reviewing all future claims for subrecipient signatures. Also, starting with FY 20, the Co-op will not have subrecipients as the IDEA Flow-Through grant is now managed by each of the 23 member districts and not the Co-op.
2019-004 Condition: The Co-op did not obtain a signature from a subrecipient on 2 out of 6 claims filed for reimbursement. Recommendation: To review all subrecipient claims and determine that all signatures are present. Management response: Management plans on reviewing all future claims for subrecipient monitoring. Also, starting in FY 20, the Co-op will not have subrecipients, as the IDEA Flow Through grant is now managed by each of the 23 member districts and not the Co-op. The above findings are anticipated to be completed by June 30, 2020. If the Illinois State Board of Education has any questions regarding this plan, contact Brian Arteberry at 618-355-4700.
FAC accepted this audit on November 26, 2018 — management decision was due May 26, 2019.
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2017-004
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2017-003
FAC accepted this audit on October 31, 2017 — management decision was due May 1, 2018.
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2016-003
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FAC accepted this audit on November 13, 2016 — management decision was due May 13, 2017.
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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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