Audit 10289

United States Department of Education Education Stabilization Fund- CFDA #84.42D/84.425U/84.425W Finding:2023-003 Noncompliance with Reporting Requirements Criteria: Per the compliance supplement, the "ESSER Grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations." Internal controls should be in place to provide reasonable assurance that "historical expenditure reports" filed with the Illinois State Board of Education agree and reconcile to actual expenditures incurrend and paid by the Distric. Condition: The District has inadequate controls over preparing, reviewing and approving quarterly "historical expenditure reports" filed with the Illinois State Board of Education. Context: Quarterly "historical expenditure reports" filed with the State Board of Education were not reconcilied to the District's general ledger or other supporting documentation. Effect: Program exependitures may be overstated on the "historical expenditure reports" submitted to the Illinois State Board of Education and result in excess funding reimbursements. Cause: The "Historical Expenditure Summary Report" is prepared by one employee and isnot reviewed an approved for accuracy prior to its electronic submission. Recommendation: The superintendent should review and approve quarterly "historical expenditure reports" and supporting documentaion on a regular basis prior to electronic submissions. Corresponding documents should be manually signed and dated to indicate approval. Management's response: The District has started implementing the recommended controls in fiscal year 2023 and intends to fully implement recommendations in FY2024.

United States Department of Education Education Stabilization Fund- CFDA #84.42D/84.425U/84.425W Finding:2023-003 Noncompliance with Reporting Requirements Criteria: Per the compliance supplement, the "ESSER Grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations." Internal controls should be in place to provide reasonable assurance that "historical expenditure reports" filed with the Illinois State Board of Education agree and reconcile to actual expenditures incurrend and paid by the Distric. Condition: The District has inadequate controls over preparing, reviewing and approving quarterly "historical expenditure reports" filed with the Illinois State Board of Education. Context: Quarterly "historical expenditure reports" filed with the State Board of Education were not reconcilied to the District's general ledger or other supporting documentation. Effect: Program exependitures may be overstated on the "historical expenditure reports" submitted to the Illinois State Board of Education and result in excess funding reimbursements. Cause: The "Historical Expenditure Summary Report" is prepared by one employee and isnot reviewed an approved for accuracy prior to its electronic submission. Recommendation: The superintendent should review and approve quarterly "historical expenditure reports" and supporting documentaion on a regular basis prior to electronic submissions. Corresponding documents should be manually signed and dated to indicate approval. Management's response: The District has started implementing the recommended controls in fiscal year 2023 and intends to fully implement recommendations in FY2024.

United States Department of Education Education Stabilization Fund- CFDA #84.42D/84.425U/84.425W Finding:2023-003 Noncompliance with Reporting Requirements Criteria: Per the compliance supplement, the "ESSER Grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations." Internal controls should be in place to provide reasonable assurance that "historical expenditure reports" filed with the Illinois State Board of Education agree and reconcile to actual expenditures incurrend and paid by the Distric. Condition: The District has inadequate controls over preparing, reviewing and approving quarterly "historical expenditure reports" filed with the Illinois State Board of Education. Context: Quarterly "historical expenditure reports" filed with the State Board of Education were not reconcilied to the District's general ledger or other supporting documentation. Effect: Program exependitures may be overstated on the "historical expenditure reports" submitted to the Illinois State Board of Education and result in excess funding reimbursements. Cause: The "Historical Expenditure Summary Report" is prepared by one employee and isnot reviewed an approved for accuracy prior to its electronic submission. Recommendation: The superintendent should review and approve quarterly "historical expenditure reports" and supporting documentaion on a regular basis prior to electronic submissions. Corresponding documents should be manually signed and dated to indicate approval. Management's response: The District has started implementing the recommended controls in fiscal year 2023 and intends to fully implement recommendations in FY2024.

United States Department of Education Education Stabilization Fund- CFDA #84.42D/84.425U/84.425W Finding:2023-003 Noncompliance with Reporting Requirements Criteria: Per the compliance supplement, the "ESSER Grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations." Internal controls should be in place to provide reasonable assurance that "historical expenditure reports" filed with the Illinois State Board of Education agree and reconcile to actual expenditures incurrend and paid by the Distric. Condition: The District has inadequate controls over preparing, reviewing and approving quarterly "historical expenditure reports" filed with the Illinois State Board of Education. Context: Quarterly "historical expenditure reports" filed with the State Board of Education were not reconcilied to the District's general ledger or other supporting documentation. Effect: Program exependitures may be overstated on the "historical expenditure reports" submitted to the Illinois State Board of Education and result in excess funding reimbursements. Cause: The "Historical Expenditure Summary Report" is prepared by one employee and isnot reviewed an approved for accuracy prior to its electronic submission. Recommendation: The superintendent should review and approve quarterly "historical expenditure reports" and supporting documentaion on a regular basis prior to electronic submissions. Corresponding documents should be manually signed and dated to indicate approval. Management's response: The District has started implementing the recommended controls in fiscal year 2023 and intends to fully implement recommendations in FY2024.