Reporting. The District did not submit timely expenditure reports. The Illinois State Board of Education requires that expenditure reports be submitted on a quarterly basis 20 days after the quarter ends. No questioned costs. Of the 10 quarterly expenditure reports for fiscal year 2024 that were submitted to the Illinois State Board of Education for the IDEA Cluster, five were not filed by the required due date of 20 days after the quarter ends. Late filing of expenditure reports. Five expenditure reports for the IDEA Cluster were submitted after the due date. The District must submit timely quarterly expenditure reports to the Illinois State Board of Education. The District will submit timely periodic expenditure reports.
Period of Performance. Expenditures were reported in an incorrect quarter to the Illinois State Board of Education. No questioned costs. Of the 25 expenditures tested for the IDEA Cluster, two were reported in the June 30, 2024 expenditure report to the Illinois State Board of Education when they were incurred in a prior quarter of the fiscal year. The expenditures were reported on a quarterly expenditure report to the Illinois State Board of Education that did not match the quarter that the expenditure was incurred . The expenditure was applied to the grant via journal entry to the general ledger in the quarter ending June 30, 2024 when the expenditure had been incurred by the District in a prior quarter during the fiscal year. The District should report expenditures to the Illinois State Board of Education in the quarter that the expenditure is incurred. The District finance team will continue to monitor reporting by grant coordinators to ensure accurate reporting.
Reporting. The District did not submit timely expenditure reports. The Illinois State Board of Education requires that expenditure reports be submitted on a quarterly basis 20 days after the quarter ends. No questioned costs. Of the 10 quarterly expenditure reports for fiscal year 2024 that were submitted to the Illinois State Board of Education for the IDEA Cluster, five were not filed by the required due date of 20 days after the quarter ends. Late filing of expenditure reports. Five expenditure reports for the IDEA Cluster were submitted after the due date. The District must submit timely quarterly expenditure reports to the Illinois State Board of Education. The District will submit timely periodic expenditure reports.
Reporting. The District did not submit timely expenditure reports. The Illinois State Board of Education requires that expenditure reports be submitted on a quarterly basis 20 days after the quarter ends. No questioned costs. Of the 10 quarterly expenditure reports for fiscal year 2024 that were submitted to the Illinois State Board of Education for the IDEA Cluster, five were not filed by the required due date of 20 days after the quarter ends. Late filing of expenditure reports. Five expenditure reports for the IDEA Cluster were submitted after the due date. The District must submit timely quarterly expenditure reports to the Illinois State Board of Education. The District will submit timely periodic expenditure reports.
Reporting. The District did not submit timely expenditure reports. The Illinois State Board of Education requires that expenditure reports be submitted on a quarterly basis 20 days after the quarter ends. No questioned costs. Of the 10 quarterly expenditure reports for fiscal year 2024 that were submitted to the Illinois State Board of Education for the IDEA Cluster, five were not filed by the required due date of 20 days after the quarter ends. Late filing of expenditure reports. Five expenditure reports for the IDEA Cluster were submitted after the due date. The District must submit timely quarterly expenditure reports to the Illinois State Board of Education. The District will submit timely periodic expenditure reports.
Reporting. The expenditure reports filed with the Illinois State Board of Education do not match the general ledger detail. No questioned costs. The District reported expenditures totaling $1,099,218 for fiscal year 2024 for the ESSER 2 grant, but the general ledger only showed $1,099,021. The discrepancies were noted in function 1000 and object 100 of $176, and in function 1000 and object 200 of $21, totaling $197. The general ledger does not match the expenditure report filed with the Illinois State Board of Education for the functions and objects noted above. The District did not ensure the grant budget and the functions of the general ledger matched before processing grant expenditures. The expenditure reports filed with the Illinois State Board of Education should match the general ledger of the District's accounting system by function and object. To ensure that expenditure reports and the general ledger detail match, the District will provide training for grant managers regarding coding all payments to match the ISBE budget detail for grant functions before processing payments.
Equipment/Real Property Management. The District's capital outlay log for the ESSER 3 grant did not reconcile back to the capital outlay 500 objects noted in the general ledger. No questioned costs. The District failed to include in its capital outlay log for ESSER 3 an item expensed in a 500 object that was over its capitalization threshhold of $5,000. Further, the dollar amount for another capital outlay expense included in the log did not match what was in the general ledger and reported to the Illinois State Board of Education. The capital outlay log for ESSER 3 was not completed correctly. The District inadvertently did not have its capital outlay log for ESSER 3 reconciled back to the general ledger. The District should follow its capitalization policy and further reconcile the capital outlay log for the ESSER 3 grant back to supporting documentation in the capital outlay 500 objects in the general ledger. The District finance department will work with grant coordinators through training and reconciling of capital outlay objects to ensure all items over the District threshold are logged and reported accurately.
Reporting. The District did not submit timely expenditure reports. The Illinois State Board of Education requires that expenditure reports be submitted on a quarterly basis 20 days after the quarter ends. No questioned costs. Of the 10 quarterly expenditure reports for fiscal year 2024 that were submitted to the Illinois State Board of Education for the IDEA Cluster, five were not filed by the required due date of 20 days after the quarter ends. Late filing of expenditure reports. Five expenditure reports for the IDEA Cluster were submitted after the due date. The District must submit timely quarterly expenditure reports to the Illinois State Board of Education. The District will submit timely periodic expenditure reports.
Period of Performance. Expenditures were reported in an incorrect quarter to the Illinois State Board of Education. No questioned costs. Of the 25 expenditures tested for the IDEA Cluster, two were reported in the June 30, 2024 expenditure report to the Illinois State Board of Education when they were incurred in a prior quarter of the fiscal year. The expenditures were reported on a quarterly expenditure report to the Illinois State Board of Education that did not match the quarter that the expenditure was incurred . The expenditure was applied to the grant via journal entry to the general ledger in the quarter ending June 30, 2024 when the expenditure had been incurred by the District in a prior quarter during the fiscal year. The District should report expenditures to the Illinois State Board of Education in the quarter that the expenditure is incurred. The District finance team will continue to monitor reporting by grant coordinators to ensure accurate reporting.
Reporting. The District did not submit timely expenditure reports. The Illinois State Board of Education requires that expenditure reports be submitted on a quarterly basis 20 days after the quarter ends. No questioned costs. Of the 10 quarterly expenditure reports for fiscal year 2024 that were submitted to the Illinois State Board of Education for the IDEA Cluster, five were not filed by the required due date of 20 days after the quarter ends. Late filing of expenditure reports. Five expenditure reports for the IDEA Cluster were submitted after the due date. The District must submit timely quarterly expenditure reports to the Illinois State Board of Education. The District will submit timely periodic expenditure reports.
Reporting. The District did not submit timely expenditure reports. The Illinois State Board of Education requires that expenditure reports be submitted on a quarterly basis 20 days after the quarter ends. No questioned costs. Of the 10 quarterly expenditure reports for fiscal year 2024 that were submitted to the Illinois State Board of Education for the IDEA Cluster, five were not filed by the required due date of 20 days after the quarter ends. Late filing of expenditure reports. Five expenditure reports for the IDEA Cluster were submitted after the due date. The District must submit timely quarterly expenditure reports to the Illinois State Board of Education. The District will submit timely periodic expenditure reports.
Reporting. The District did not submit timely expenditure reports. The Illinois State Board of Education requires that expenditure reports be submitted on a quarterly basis 20 days after the quarter ends. No questioned costs. Of the 10 quarterly expenditure reports for fiscal year 2024 that were submitted to the Illinois State Board of Education for the IDEA Cluster, five were not filed by the required due date of 20 days after the quarter ends. Late filing of expenditure reports. Five expenditure reports for the IDEA Cluster were submitted after the due date. The District must submit timely quarterly expenditure reports to the Illinois State Board of Education. The District will submit timely periodic expenditure reports.
Reporting. The expenditure reports filed with the Illinois State Board of Education do not match the general ledger detail. No questioned costs. The District reported expenditures totaling $1,099,218 for fiscal year 2024 for the ESSER 2 grant, but the general ledger only showed $1,099,021. The discrepancies were noted in function 1000 and object 100 of $176, and in function 1000 and object 200 of $21, totaling $197. The general ledger does not match the expenditure report filed with the Illinois State Board of Education for the functions and objects noted above. The District did not ensure the grant budget and the functions of the general ledger matched before processing grant expenditures. The expenditure reports filed with the Illinois State Board of Education should match the general ledger of the District's accounting system by function and object. To ensure that expenditure reports and the general ledger detail match, the District will provide training for grant managers regarding coding all payments to match the ISBE budget detail for grant functions before processing payments.
Equipment/Real Property Management. The District's capital outlay log for the ESSER 3 grant did not reconcile back to the capital outlay 500 objects noted in the general ledger. No questioned costs. The District failed to include in its capital outlay log for ESSER 3 an item expensed in a 500 object that was over its capitalization threshhold of $5,000. Further, the dollar amount for another capital outlay expense included in the log did not match what was in the general ledger and reported to the Illinois State Board of Education. The capital outlay log for ESSER 3 was not completed correctly. The District inadvertently did not have its capital outlay log for ESSER 3 reconciled back to the general ledger. The District should follow its capitalization policy and further reconcile the capital outlay log for the ESSER 3 grant back to supporting documentation in the capital outlay 500 objects in the general ledger. The District finance department will work with grant coordinators through training and reconciling of capital outlay objects to ensure all items over the District threshold are logged and reported accurately.