Compliance Finding - Eligibility of Expenditures. The District submitted expenditures for reimbursement that were not within the appropriate quarterly expenditure report. No Questioned Costs. The District submitted expenditures for reimbursement on the wrong quarterly expenditure report for Title II. These expenditures were for training costs paid in the 4th quarter that were included on the 3rd quarter expenditure report. The expenses were allowable under the grant, but the District claimed them too early. Overall, the expenditures are reported correctly for the year. However, there was one period in which expenditures were reported incorrectly. This was an oversight by management personnel in the District when submitting expenditure reports to the Illinois State Board of Education.
Compliance Finding - Reporting. The District did not timely file quarterly expenditure reports for all federal awards with approved budgets within 20 days of the end of each quarter. There are no questioned costs. Specifically, the following federal awards did not have timely filed expenditure reports: Title I, Tile II, and Title IV all for expenditures through 1/31/24 that were filed in April 2024. Non-timely filed expenditure reports could result in the District not receiving the full allotment of funding requested or not receiving the funding timely. The District did not timely file all quarterly expenditure reports.
Compliance Finding - Reporting. The District did not timely file quarterly expenditure reports for all federal awards with approved budgets within 20 days of the end of each quarter. There are no questioned costs. Specifically, the following federal awards did not have timely filed expenditure reports: Title I, Tile II, and Title IV all for expenditures through 1/31/24 that were filed in April 2024. Non-timely filed expenditure reports could result in the District not receiving the full allotment of funding requested or not receiving the funding timely. The District did not timely file all quarterly expenditure reports.
Compliance Finding - Reporting. The District did not timely file quarterly expenditure reports for all federal awards with approved budgets within 20 days of the end of each quarter. There are no questioned costs. Specifically, the following federal awards did not have timely filed expenditure reports: Title I, Tile II, and Title IV all for expenditures through 1/31/24 that were filed in April 2024. Non-timely filed expenditure reports could result in the District not receiving the full allotment of funding requested or not receiving the funding timely. The District did not timely file all quarterly expenditure reports.
Compliance Finding - Eligibility of Expenditures. The District submitted budgeted expenditures for reimbursement instead of actual expenditures for Title IVA. The questioned cost is $2,994. The District budgeted for the purchase of 9 Google EDLA Certified OPS Android Computers. The District only purchased 1 of the 9 items during the year yet submitted the cost of all 9 items for reimbursement. As a result, $249 of eligible expenditures were submitted which leaves the remaining $2,994 as questioned costs. There is an increased risk that these funds will be subject to repayment as they were incorrectly submitted for reimbursement. This was an oversight by management personnel in the District when submitting expenditure reports to the Illinois State Board of Education.
Compliance Finding - Reporting. The District's general ledger expense account functions and objects do not agree to the account functions and objects that were reported to the Illinois State Board of Education on the quarterly expenditure reports and budgets approved by the Illinois State Board of Education. No questioned costs. The June 30, 2024 expenditure report for ESSER III filed with the Illinois State Board of Education had discrepancies between the expense account functions and objects claimed on the expenditure reports compared to the general ledger expense account functions and objects. Items reported on the expenditure report as object three, purchased services, were recorded in the general ledger as object four, supplies and materials. All expenses incurred were in the proper period and there were no questioned costs. The District's general ledger accounts did not support the June 30, 2024 expenditure report filed with the Illinois State Board of Education. This was an oversight by management personnel in the District as there were no ESSER accounts created for object 3, purchased services, so they recorded it in their ESSER object 4, supplies and materials, account.
Compliance Finding - Allowable Cost. The District submitted budgeted expenditures to the Illinois State Board of Education for reimbursement that exceeded actual expenditures for the budgeted period. The questioned cost is $4,209. The District budgeted a social worker salary for FY22 and FY23 for a total of $99,221. The 6/30/24 expenditure report submitted to the Illinois State Board of Education reflected this as well. When reviewing actual expenditures for FY22 and FY23 for that social worker's salary, there is a discrepancy between the actual and reported costs. The salaries in the budget were higher than the actual salary paid to that employee for FY22 and FY23. As the salary was lower than expected and then reported, this results in a questioned costs total of $4,209 when comparing actual FY22 and FY23 expenditures for that employee against budgeted FY22 and FY23 expenditures. There is increased risk that these funds will be subject to repayment. This was an oversight by management personnel in the District when creating the budget and submitting the final expenditure report to the Illinois State Board of Education.
Compliance Finding - Eligibility of Expenditures. The District submitted expenditures for reimbursement that were not within the appropriate quarterly expenditure report. No Questioned Costs. The District submitted expenditures for reimbursement on the wrong quarterly expenditure report for Title II. These expenditures were for training costs paid in the 4th quarter that were included on the 3rd quarter expenditure report. The expenses were allowable under the grant, but the District claimed them too early. Overall, the expenditures are reported correctly for the year. However, there was one period in which expenditures were reported incorrectly. This was an oversight by management personnel in the District when submitting expenditure reports to the Illinois State Board of Education.
Compliance Finding - Reporting. The District did not timely file quarterly expenditure reports for all federal awards with approved budgets within 20 days of the end of each quarter. There are no questioned costs. Specifically, the following federal awards did not have timely filed expenditure reports: Title I, Tile II, and Title IV all for expenditures through 1/31/24 that were filed in April 2024. Non-timely filed expenditure reports could result in the District not receiving the full allotment of funding requested or not receiving the funding timely. The District did not timely file all quarterly expenditure reports.
Compliance Finding - Reporting. The District did not timely file quarterly expenditure reports for all federal awards with approved budgets within 20 days of the end of each quarter. There are no questioned costs. Specifically, the following federal awards did not have timely filed expenditure reports: Title I, Tile II, and Title IV all for expenditures through 1/31/24 that were filed in April 2024. Non-timely filed expenditure reports could result in the District not receiving the full allotment of funding requested or not receiving the funding timely. The District did not timely file all quarterly expenditure reports.
Compliance Finding - Reporting. The District did not timely file quarterly expenditure reports for all federal awards with approved budgets within 20 days of the end of each quarter. There are no questioned costs. Specifically, the following federal awards did not have timely filed expenditure reports: Title I, Tile II, and Title IV all for expenditures through 1/31/24 that were filed in April 2024. Non-timely filed expenditure reports could result in the District not receiving the full allotment of funding requested or not receiving the funding timely. The District did not timely file all quarterly expenditure reports.
Compliance Finding - Eligibility of Expenditures. The District submitted budgeted expenditures for reimbursement instead of actual expenditures for Title IVA. The questioned cost is $2,994. The District budgeted for the purchase of 9 Google EDLA Certified OPS Android Computers. The District only purchased 1 of the 9 items during the year yet submitted the cost of all 9 items for reimbursement. As a result, $249 of eligible expenditures were submitted which leaves the remaining $2,994 as questioned costs. There is an increased risk that these funds will be subject to repayment as they were incorrectly submitted for reimbursement. This was an oversight by management personnel in the District when submitting expenditure reports to the Illinois State Board of Education.
Compliance Finding - Reporting. The District's general ledger expense account functions and objects do not agree to the account functions and objects that were reported to the Illinois State Board of Education on the quarterly expenditure reports and budgets approved by the Illinois State Board of Education. No questioned costs. The June 30, 2024 expenditure report for ESSER III filed with the Illinois State Board of Education had discrepancies between the expense account functions and objects claimed on the expenditure reports compared to the general ledger expense account functions and objects. Items reported on the expenditure report as object three, purchased services, were recorded in the general ledger as object four, supplies and materials. All expenses incurred were in the proper period and there were no questioned costs. The District's general ledger accounts did not support the June 30, 2024 expenditure report filed with the Illinois State Board of Education. This was an oversight by management personnel in the District as there were no ESSER accounts created for object 3, purchased services, so they recorded it in their ESSER object 4, supplies and materials, account.
Compliance Finding - Allowable Cost. The District submitted budgeted expenditures to the Illinois State Board of Education for reimbursement that exceeded actual expenditures for the budgeted period. The questioned cost is $4,209. The District budgeted a social worker salary for FY22 and FY23 for a total of $99,221. The 6/30/24 expenditure report submitted to the Illinois State Board of Education reflected this as well. When reviewing actual expenditures for FY22 and FY23 for that social worker's salary, there is a discrepancy between the actual and reported costs. The salaries in the budget were higher than the actual salary paid to that employee for FY22 and FY23. As the salary was lower than expected and then reported, this results in a questioned costs total of $4,209 when comparing actual FY22 and FY23 expenditures for that employee against budgeted FY22 and FY23 expenditures. There is increased risk that these funds will be subject to repayment. This was an oversight by management personnel in the District when creating the budget and submitting the final expenditure report to the Illinois State Board of Education.