FAC Explorer

Audit 33056

FY End
2022-06-30
Total Expended
$17.18M
Findings
22
Programs
17
Organization: Cahokia Community Unit School District No. 187 (IL)
Year: 2022 Accepted: 2023-02-06
Auditor: Scheffel Boyle

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
34216 2022-006 Significant Deficiency - L
34217 2022-006 Significant Deficiency - L
34218 2022-006 Significant Deficiency - L
34219 2022-006 Significant Deficiency - L
34220 2022-006 Significant Deficiency - L
34221 2022-005 Significant Deficiency - L
34222 2022-005 Significant Deficiency - L
34223 2022-005 Significant Deficiency - L
34224 2022-005 Significant Deficiency - L
34225 2022-005 Significant Deficiency - L
34226 2022-005 Significant Deficiency - L
610658 2022-006 Significant Deficiency - L
610659 2022-006 Significant Deficiency - L
610660 2022-006 Significant Deficiency - L
610661 2022-006 Significant Deficiency - L
610662 2022-006 Significant Deficiency - L
610663 2022-005 Significant Deficiency - L
610664 2022-005 Significant Deficiency - L
610665 2022-005 Significant Deficiency - L
610666 2022-005 Significant Deficiency - L
610667 2022-005 Significant Deficiency - L
610668 2022-005 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
32.009 Emergency Connectivity Fund Program $852,357 Yes 0
84.010 Title I Grants to Local Educational Agencies $500,804 - 0
84.287 Twenty-First Century Community Learning Centers $468,441 - 0
10.553 School Breakfast Program $434,812 - 0
84.367 Improving Teacher Quality State Grants $310,893 - 0
93.778 Medical Assistance Program $218,484 - 0
84.424 Student Support and Academic Enrichment Program $186,609 - 0
10.558 Child and Adult Care Food Program $160,441 - 0
10.555 National School Lunch Program $153,144 - 0
84.027 Special Education_grants to States $136,882 Yes 1
84.048 Career and Technical Education -- Basic Grants to States $83,684 - 0
10.582 Fresh Fruit and Vegetable Program $70,444 - 0
84.173 Special Education_preschool Grants $34,057 Yes 1
10.559 Summer Food Service Program for Children $26,852 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $17,900 - 0
84.425 Education Stabilization Fund $3,677 Yes 1
10.649 Pandemic Ebt Administrative Costs $3,063 - 0

Contacts

Name Title Type
GJDFJJJFJAK5 Ciara Corley Auditee
6183323700 Dale Holtmann Auditor
No contacts on file

Notes to SEFA

Title: Commodity Accounting Policies: The accompanying schedule of expenditures of federal awards include the federal award activity of Cahokia Community Unit School District No 187 under programs of the federal government for the year ended June 30, 2022 and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of 2 U.S. Code of Federal Regulations for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in preparation of, the basic financial statements. Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Nonmonetary assistance is reported in the schedule at the fair market value of the commodities received and disbursed. At June 30, 2022 the District received food commodities totaling $153,144.
Title: Insurance Accounting Policies: The accompanying schedule of expenditures of federal awards include the federal award activity of Cahokia Community Unit School District No 187 under programs of the federal government for the year ended June 30, 2022 and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of 2 U.S. Code of Federal Regulations for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in preparation of, the basic financial statements. Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The District purchases insurance through MISSVIC to cover all risks. The District does not have any insurance provided by federal sources.
Title: Payments to subrecipients Accounting Policies: The accompanying schedule of expenditures of federal awards include the federal award activity of Cahokia Community Unit School District No 187 under programs of the federal government for the year ended June 30, 2022 and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of 2 U.S. Code of Federal Regulations for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in preparation of, the basic financial statements. Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. No amounts were provided to subrecipients for the year ended June 30, 2022.
Title: Loans and loan guarantees Accounting Policies: The accompanying schedule of expenditures of federal awards include the federal award activity of Cahokia Community Unit School District No 187 under programs of the federal government for the year ended June 30, 2022 and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of 2 U.S. Code of Federal Regulations for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in preparation of, the basic financial statements. Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The District has no loans or loan guarantee agreements from federal sources.
Title: Matching Accounting Policies: The accompanying schedule of expenditures of federal awards include the federal award activity of Cahokia Community Unit School District No 187 under programs of the federal government for the year ended June 30, 2022 and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of 2 U.S. Code of Federal Regulations for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in preparation of, the basic financial statements. Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The District does not have grants that require matching of expenditures.

Finding Details

Finding 2022-006
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 and 7/20). Condition: Quarter 1 of IDEA Preschool, IDEA Flow Through, and IDEA Expansion were all filed 1 day after the 20 day deadline. Questioned Costs. No questioned costs. Context: The quarterly reports for the federal grants were filed 1 day 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 District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Finding 2022-006
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 and 7/20). Condition: Quarter 1 of IDEA Preschool, IDEA Flow Through, and IDEA Expansion were all filed 1 day after the 20 day deadline. Questioned Costs. No questioned costs. Context: The quarterly reports for the federal grants were filed 1 day 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 District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Finding 2022-006
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 and 7/20). Condition: Quarter 1 of IDEA Preschool, IDEA Flow Through, and IDEA Expansion were all filed 1 day after the 20 day deadline. Questioned Costs. No questioned costs. Context: The quarterly reports for the federal grants were filed 1 day 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 District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Finding 2022-006
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 and 7/20). Condition: Quarter 1 of IDEA Preschool, IDEA Flow Through, and IDEA Expansion were all filed 1 day after the 20 day deadline. Questioned Costs. No questioned costs. Context: The quarterly reports for the federal grants were filed 1 day 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 District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Finding 2022-006
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 and 7/20). Condition: Quarter 1 of IDEA Preschool, IDEA Flow Through, and IDEA Expansion were all filed 1 day after the 20 day deadline. Questioned Costs. No questioned costs. Context: The quarterly reports for the federal grants were filed 1 day 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 District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Finding 2022-005
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 and 7/20). Condition: Quarter 1 of ESSER 2, Digital Equity, ESSER 3 were all filed 1 day after the 20 day deadline. Quarter 3 of Digital Equity was filed 113 days after the 20 day deadline. Quarter 4 of ER was filed 18 days after the 20 day deadline. Questioned Costs. No questioned costs. Context: The quarterly reports for the federal grants ranged from 1 day to 113 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 District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Finding 2022-005
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 and 7/20). Condition: Quarter 1 of ESSER 2, Digital Equity, ESSER 3 were all filed 1 day after the 20 day deadline. Quarter 3 of Digital Equity was filed 113 days after the 20 day deadline. Quarter 4 of ER was filed 18 days after the 20 day deadline. Questioned Costs. No questioned costs. Context: The quarterly reports for the federal grants ranged from 1 day to 113 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 District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Finding 2022-005
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 and 7/20). Condition: Quarter 1 of ESSER 2, Digital Equity, ESSER 3 were all filed 1 day after the 20 day deadline. Quarter 3 of Digital Equity was filed 113 days after the 20 day deadline. Quarter 4 of ER was filed 18 days after the 20 day deadline. Questioned Costs. No questioned costs. Context: The quarterly reports for the federal grants ranged from 1 day to 113 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 District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Finding 2022-005
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 and 7/20). Condition: Quarter 1 of ESSER 2, Digital Equity, ESSER 3 were all filed 1 day after the 20 day deadline. Quarter 3 of Digital Equity was filed 113 days after the 20 day deadline. Quarter 4 of ER was filed 18 days after the 20 day deadline. Questioned Costs. No questioned costs. Context: The quarterly reports for the federal grants ranged from 1 day to 113 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 District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Finding 2022-005
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 and 7/20). Condition: Quarter 1 of ESSER 2, Digital Equity, ESSER 3 were all filed 1 day after the 20 day deadline. Quarter 3 of Digital Equity was filed 113 days after the 20 day deadline. Quarter 4 of ER was filed 18 days after the 20 day deadline. Questioned Costs. No questioned costs. Context: The quarterly reports for the federal grants ranged from 1 day to 113 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 District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Finding 2022-005
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 and 7/20). Condition: Quarter 1 of ESSER 2, Digital Equity, ESSER 3 were all filed 1 day after the 20 day deadline. Quarter 3 of Digital Equity was filed 113 days after the 20 day deadline. Quarter 4 of ER was filed 18 days after the 20 day deadline. Questioned Costs. No questioned costs. Context: The quarterly reports for the federal grants ranged from 1 day to 113 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 District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Finding 2022-006
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 and 7/20). Condition: Quarter 1 of IDEA Preschool, IDEA Flow Through, and IDEA Expansion were all filed 1 day after the 20 day deadline. Questioned Costs. No questioned costs. Context: The quarterly reports for the federal grants were filed 1 day 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 District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Finding 2022-006
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 and 7/20). Condition: Quarter 1 of IDEA Preschool, IDEA Flow Through, and IDEA Expansion were all filed 1 day after the 20 day deadline. Questioned Costs. No questioned costs. Context: The quarterly reports for the federal grants were filed 1 day 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 District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Finding 2022-006
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 and 7/20). Condition: Quarter 1 of IDEA Preschool, IDEA Flow Through, and IDEA Expansion were all filed 1 day after the 20 day deadline. Questioned Costs. No questioned costs. Context: The quarterly reports for the federal grants were filed 1 day 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 District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Finding 2022-006
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 and 7/20). Condition: Quarter 1 of IDEA Preschool, IDEA Flow Through, and IDEA Expansion were all filed 1 day after the 20 day deadline. Questioned Costs. No questioned costs. Context: The quarterly reports for the federal grants were filed 1 day 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 District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Finding 2022-006
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 and 7/20). Condition: Quarter 1 of IDEA Preschool, IDEA Flow Through, and IDEA Expansion were all filed 1 day after the 20 day deadline. Questioned Costs. No questioned costs. Context: The quarterly reports for the federal grants were filed 1 day 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 District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Finding 2022-005
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 and 7/20). Condition: Quarter 1 of ESSER 2, Digital Equity, ESSER 3 were all filed 1 day after the 20 day deadline. Quarter 3 of Digital Equity was filed 113 days after the 20 day deadline. Quarter 4 of ER was filed 18 days after the 20 day deadline. Questioned Costs. No questioned costs. Context: The quarterly reports for the federal grants ranged from 1 day to 113 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 District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Finding 2022-005
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 and 7/20). Condition: Quarter 1 of ESSER 2, Digital Equity, ESSER 3 were all filed 1 day after the 20 day deadline. Quarter 3 of Digital Equity was filed 113 days after the 20 day deadline. Quarter 4 of ER was filed 18 days after the 20 day deadline. Questioned Costs. No questioned costs. Context: The quarterly reports for the federal grants ranged from 1 day to 113 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 District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Finding 2022-005
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 and 7/20). Condition: Quarter 1 of ESSER 2, Digital Equity, ESSER 3 were all filed 1 day after the 20 day deadline. Quarter 3 of Digital Equity was filed 113 days after the 20 day deadline. Quarter 4 of ER was filed 18 days after the 20 day deadline. Questioned Costs. No questioned costs. Context: The quarterly reports for the federal grants ranged from 1 day to 113 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 District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Finding 2022-005
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 and 7/20). Condition: Quarter 1 of ESSER 2, Digital Equity, ESSER 3 were all filed 1 day after the 20 day deadline. Quarter 3 of Digital Equity was filed 113 days after the 20 day deadline. Quarter 4 of ER was filed 18 days after the 20 day deadline. Questioned Costs. No questioned costs. Context: The quarterly reports for the federal grants ranged from 1 day to 113 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 District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Finding 2022-005
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 and 7/20). Condition: Quarter 1 of ESSER 2, Digital Equity, ESSER 3 were all filed 1 day after the 20 day deadline. Quarter 3 of Digital Equity was filed 113 days after the 20 day deadline. Quarter 4 of ER was filed 18 days after the 20 day deadline. Questioned Costs. No questioned costs. Context: The quarterly reports for the federal grants ranged from 1 day to 113 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 District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Finding 2022-005
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 and 7/20). Condition: Quarter 1 of ESSER 2, Digital Equity, ESSER 3 were all filed 1 day after the 20 day deadline. Quarter 3 of Digital Equity was filed 113 days after the 20 day deadline. Quarter 4 of ER was filed 18 days after the 20 day deadline. Questioned Costs. No questioned costs. Context: The quarterly reports for the federal grants ranged from 1 day to 113 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 District will take the necessary steps to file all quarterly expenditure reports on time in the future.