Criteria: Reporting. All quarterly expenditure reports must be filed with the Illinois State Board of Education no later than 20 days after the end of the quarter (10/20, 1/20, 4/20, 7/20). Condition: No grant reports were filed for the 1st, 2nd and 3rd quarters for all grants. 4th quarter report for Title I - Low Income was filed 20 days after the 20 day deadline. 4th quarter report for the Title IVA - Student Support was filed 102 days after the 20 day deadline. 4th quarter report for IDEA Preschool was filed 85 days after the 20 day deadline. 4th quarter report for IDEA was filed 60 days after the 20 day deadline. 4th quarter report for Title II - Teacher Quality was filed 28 days after the 20 day deadline. Questioned Costs: None Context: No quarterly reports were filed for the first 3 quarters. The 4th quarter reports for the federal grants ranged from 20 days to 102 days filed after the 20 day deadline. Effect: The District was not in compliance by filing their expenditure reports late. Cause: The District did not employ proper oversight to ensure that the quarterly expenditure reports were filed timely. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Managements response: The Distrit will take the necessary steps to file all quarterly expenditure reports on time in the future.
Criteria: Reporting. All quarterly expenditure reports must be filed with the Illinois State Board of Education no later than 20 days after the end of the quarter (10/20, 1/20, 4/20, 7/20). Condition: No grant reports were filed for the 1st, 2nd and 3rd quarters for the COVID 19 ESSER 3 grant. 4th quarter report for COVID 19 ESSER 3 was filed 35 days after the 20 deadline. No grant reports were filed for the 1st and 2nd quarter for the COVID 19 McKinney Vento ARP Homeless. 3rd quarter report for COVID 19 McKinney Vento ARP Homeless was filed 90 days after the 20 day dealine. 4th quarter report for COVID 19 McKinney Vento ARP Homeless was filed 5 days after the 20 day deadline. Questioned Costs: None Context: No reports were filed the 1st, 2nd nd 3rd quarter for COVID 19 ESSER 3. No reports were filed for the 1st and 2nd quarter for COVID 19 McKinney Vento ARP Homeless. The 3rd and 4th quarter reports for the federal grants granted from 5 days to 90 days filed after the 20 day deadline. Effect: The District was not in compliance by filing their expenditure reports late. Cause: The District did not employ proper oversight to ensure that the quarterly expenditure reports were filed timely. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Managements response: The Distrit will take the necessary steps to file all quarterly expenditure reports on time in the future.
Criteria: Reporting. The accounts used to record expenditures on the quarterly expenditure reports should match the general ledger accounts where the expenditures are recorded. Condition: It was noted that there was an inconsistency when comparing the general ledger to what was reported on the expenditure reports. Quesstioned costs: None Context: Tied out all the expenditure account numbers in the general ledger versus the 6/30/23 expenditure reports. Noted that the expenditures recorded in 2540-500 in the general ledger but were not reported in 2540-300 in the expenditure report. Effect: The expenditures were not recorded/reported consistently between the two reports. Cause: A coding error was made when entering the expenditure into the general ledger. Recommendation: We recommend reviewing the general ledger to the expenditure reports before submitting for more accurate reporting. Managements response: The District will review the general ledger to the expenditure reports before submitting.
Criteria: Reporting. To determine that an accurate June 30, 2023 expenditure report was filed with the Illinois State Board of Education. The District reported expenses on the June 30, 2023 expenditure report that were paid after year end. Condition: It was noted that the District claimed a total of $18,658 at 6/30/23, however, $1,860 of these expenses were paid after year end and should be considered outstanding obligations at 6/30/23. Questioned costs: None Context: The District claimed expenses on the 6/30/23 expenditure report that were not paid until August 2023. The expenses were allowable under the grant, but the District claimed the expense too early. Effect: The District claimed expenses early and were reimbursed for expenses of $1,860 in July 2023 that were not paid until August 2023. Cause: The District mistakenly picked up the wrong total on the general ledger used to claim expenses. Recommendation: We recommend reconiling the general ledger AP totals to the expenditure reports before submitting. Managements response: The District will add a vertification process to reconcile the general ledger AP totals to the expenditure reports before submitting.
Criteria: Reporting: To determine that an accurate June 30, 2023 expenditure report was filed with the Illinois State Board of Education based on guidelines prescribed by the Illinois State Board of Education. Condition: The amounts claimed on the June 30, 2023 expenditure reports included an expense that was claimed twice. Questioned Costs: $1,022 expense in 2130-400 was claimed twice. Context: It was noted that $1,022 was claimed twice, when comparing the expenditure reports filed to the general ledger detail. Effect: The District did not file an accurate expenditure report at June 30, 2023. Cause: The District had the same expense in the general ledger report twice. Recommendation: To review the general ledger for duplicate or unallowable expenses before entering into the expenditure report and submitting. Management's Response; The District will review the general ledger for duplicate or unallowale expenses before submitting quarterly reports.
Criteria: Reporting. All quarterly expenditure reports must be filed with the Illinois State Board of Education no later than 20 days after the end of the quarter (10/20, 1/20, 4/20, 7/20). Condition: No grant reports were filed for the 1st, 2nd and 3rd quarters for all grants. 4th quarter report for Title I - Low Income was filed 20 days after the 20 day deadline. 4th quarter report for the Title IVA - Student Support was filed 102 days after the 20 day deadline. 4th quarter report for IDEA Preschool was filed 85 days after the 20 day deadline. 4th quarter report for IDEA was filed 60 days after the 20 day deadline. 4th quarter report for Title II - Teacher Quality was filed 28 days after the 20 day deadline. Questioned Costs: None Context: No quarterly reports were filed for the first 3 quarters. The 4th quarter reports for the federal grants ranged from 20 days to 102 days filed after the 20 day deadline. Effect: The District was not in compliance by filing their expenditure reports late. Cause: The District did not employ proper oversight to ensure that the quarterly expenditure reports were filed timely. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Managements response: The Distrit will take the necessary steps to file all quarterly expenditure reports on time in the future.
Criteria: Reporting. All quarterly expenditure reports must be filed with the Illinois State Board of Education no later than 20 days after the end of the quarter (10/20, 1/20, 4/20, 7/20). Condition: No grant reports were filed for the 1st, 2nd and 3rd quarters for the COVID 19 ESSER 3 grant. 4th quarter report for COVID 19 ESSER 3 was filed 35 days after the 20 deadline. No grant reports were filed for the 1st and 2nd quarter for the COVID 19 McKinney Vento ARP Homeless. 3rd quarter report for COVID 19 McKinney Vento ARP Homeless was filed 90 days after the 20 day dealine. 4th quarter report for COVID 19 McKinney Vento ARP Homeless was filed 5 days after the 20 day deadline. Questioned Costs: None Context: No reports were filed the 1st, 2nd nd 3rd quarter for COVID 19 ESSER 3. No reports were filed for the 1st and 2nd quarter for COVID 19 McKinney Vento ARP Homeless. The 3rd and 4th quarter reports for the federal grants granted from 5 days to 90 days filed after the 20 day deadline. Effect: The District was not in compliance by filing their expenditure reports late. Cause: The District did not employ proper oversight to ensure that the quarterly expenditure reports were filed timely. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Managements response: The Distrit will take the necessary steps to file all quarterly expenditure reports on time in the future.
Criteria: Reporting. The accounts used to record expenditures on the quarterly expenditure reports should match the general ledger accounts where the expenditures are recorded. Condition: It was noted that there was an inconsistency when comparing the general ledger to what was reported on the expenditure reports. Quesstioned costs: None Context: Tied out all the expenditure account numbers in the general ledger versus the 6/30/23 expenditure reports. Noted that the expenditures recorded in 2540-500 in the general ledger but were not reported in 2540-300 in the expenditure report. Effect: The expenditures were not recorded/reported consistently between the two reports. Cause: A coding error was made when entering the expenditure into the general ledger. Recommendation: We recommend reviewing the general ledger to the expenditure reports before submitting for more accurate reporting. Managements response: The District will review the general ledger to the expenditure reports before submitting.
Criteria: Reporting. To determine that an accurate June 30, 2023 expenditure report was filed with the Illinois State Board of Education. The District reported expenses on the June 30, 2023 expenditure report that were paid after year end. Condition: It was noted that the District claimed a total of $18,658 at 6/30/23, however, $1,860 of these expenses were paid after year end and should be considered outstanding obligations at 6/30/23. Questioned costs: None Context: The District claimed expenses on the 6/30/23 expenditure report that were not paid until August 2023. The expenses were allowable under the grant, but the District claimed the expense too early. Effect: The District claimed expenses early and were reimbursed for expenses of $1,860 in July 2023 that were not paid until August 2023. Cause: The District mistakenly picked up the wrong total on the general ledger used to claim expenses. Recommendation: We recommend reconiling the general ledger AP totals to the expenditure reports before submitting. Managements response: The District will add a vertification process to reconcile the general ledger AP totals to the expenditure reports before submitting.
Criteria: Reporting: To determine that an accurate June 30, 2023 expenditure report was filed with the Illinois State Board of Education based on guidelines prescribed by the Illinois State Board of Education. Condition: The amounts claimed on the June 30, 2023 expenditure reports included an expense that was claimed twice. Questioned Costs: $1,022 expense in 2130-400 was claimed twice. Context: It was noted that $1,022 was claimed twice, when comparing the expenditure reports filed to the general ledger detail. Effect: The District did not file an accurate expenditure report at June 30, 2023. Cause: The District had the same expense in the general ledger report twice. Recommendation: To review the general ledger for duplicate or unallowable expenses before entering into the expenditure report and submitting. Management's Response; The District will review the general ledger for duplicate or unallowale expenses before submitting quarterly reports.