REPORT DIGEST

INTERMEDIATE SERVICE CENTER #4: SOUTH COOK

FINANCIAL AUDIT
FOR THE YEAR ENDED JUNE 30, 2025

Release Date:  February 11, 2026

FINDINGS THIS AUDIT: 1

CATEGORY:  NEW -- REPEAT – TOTAL
Category 1:  0 -- 0 -- 0
Category 2:  0 -- 0 -- 0
Category 3:  0 -- 1 -- 1
TOTAL:  0 -- 1 -- 1

FINDINGS LAST AUDIT: 2

State of Illinois, Office of the Auditor
General
FRANK J. MAUTINO, AUDITOR GENERAL

To obtain a copy of the Report contact:
Office of the Auditor General, 400 West
Monroe, Suite 306, Springfield, IL
62704-9849
(217) 782-6046 or TTY (888) 261-2887

This Report Digest and Full Report are also
available on the worldwide web at
www.auditor.illinois.gov

SYNOPSIS

• (25-1) The Intermediate Service Center #4
had inadequate controls over grant
compliance.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

CONTROLS OVER GRANT COMPLIANCE

The South Cook Intermediate Service Center
#4 (ISC) had inadequate controls over grant
compliance to ensure all grant reports
during the fiscal year were timely
reported. During testing of the ISC’s
compliance with the grant requirements,
auditors noted the following:

For Public Safety Partnership and Community
Policing Grants-
• One of 1 (100%) semi-annual performance
report was submitted 72 days late.

For McKinney-Vento Education for Homeless
Children and Youth-
• The ISC was unable to provide proof of
submission for three of 4 (75%) quarterly
expenditure reports and the GATA reports;
therefore, auditors were unable to
determine if the required reports were
submitted timely at all.

The grant award agreement between the U.S.
Department of Justice and the ISC requires
the ISC to complete and submit federal
financial reports quarterly and progress
reports semi-annually. The quarterly
financial reports are due 30 calendar days
after the end of the reporting quarter
while the semi-annual progress reports are
due 30 calendar days after the reporting
semi-annual period.

Additionally, the grant award agreement
between the Regional Office of Education
No. 56 and the ISC requires the ISC to
submit quarterly expenditure and Grant
Accountability and Transparency Act (GATA)
reports. These reports will be submitted no
later than 10 days after the end of each
quarter.

Finally, the Code of Federal Regulations
(Code) (2 CFR. §200.303 (a)) requires the
ISC to establish and maintain effective
internal control over the federal award to
provide reasonable assurance the ISC is
managing the federal award in compliance
with federal statutes, regulations, and the
terms and conditions of the federal award.
Effective internal controls should include
procedures to ensure compliance with grant
requirements.

Intermediate Service Center management
indicated that the required performance
report was not submitted timely due to a
system error and the proof of submission
was not maintained due to oversight.
(Finding 2025-001, pages 10-11)

The auditors recommended the ISC implement
procedures to ensure adherence to the grant
reporting requirements.

ISC Response:  The ISC agrees with the
finding.   Management has addressed the
issue from the Human Resource department
and is in the process of developing more
formal and comprehensive grant monitoring
procedures that will include a checklist
for all the necessary reporting and
compliance requirements.  Specifically for
the Mc-Kinney Vento grant, a full-time
assistant dedicated to the position
required to complete the reporting, as well
as a part time grant manager will serve as
a key member of a three-layered process to
ensure grants are submitted in a timely
manner.  Additionally, for the Public
Safety Partnership and Community Policing
Grants, the ISC Grant Manager, Executive
Director, and Bookkeeper have developed a
calendar to ensure access to the system to
submit reports as open and operational at a
time well in advance of the required
reporting date.

AUDITORS’ OPINION

Our auditors state the Intermediate Service
Center #4’s financial statements as of June
30, 2025 are fairly presented in all
material respects.

This financial audit was conducted by the
firm of Roth & Company, LLP.

TRICIA WAGNER
Division Director

This report is transmitted in accordance
with Section 3-14 of the Illinois State
Auditing Act.

FRANK J. MAUTINO
Auditor General

FJM:JRB