Criteria: Reporting. To determine that an accurate 6/30/24 expenditure report was filed with the Illinois State Board of Education. The District reported expenses on the 6/30/24 report including costs that were paid after year-end. Condition: The District claimed expenses early on the 6/30/24 expenditure report that should have been reported as outstanding obligations. Questioned Costs: There are no questioned costs. Context: Per review of expenditures and client tracking sheets, $163,889 in 1000-400, $91,440 in 1000-500, and $4,770 in 2540-500 were expensed on the GL at 6/1/24, but the checks were disbursed in July 2024. These transactions were included on the ISBE 6/30/24 report, likely due to the difference in expense date and check date. Therefore, the sum of these expenditures, $260,099 should have been reported as outstanding obligations at 6/30/24 since the cash paid for it was actually disbursed in FY24. The expenses were allowable under the grant, but the District claimed the expenses too early. Effect: The District claimed expenses early and were reimbursed for expenses in the 6/30/24 report that were not paid until July 2024. Cause: The District uses two different dates in SDS: An expense date and a check date. The expense date is the date the expense is posted into SDS, and the check date is the date the cash is paid. The District mistakenly used the expense date on the general ledger instead of the check date to create expenditure reports. Recommendation: We recommend adding a verification process to reconcile the general ledger totals using the check dates to the ISBE expenditure reports before submitting. Management's response: The District will add a verification process to reconcile the general ledger totals using the check dates to the expenditure reports before submitting.
Criteria: Equipment property records must be maintained for equipment purchased with federal funds. Condition: Equipment records were not maintained for items purchased with federal funds. Questioned Costs: There are no questioned costs. Context: There were multiple items claimed as capital outlay items and added to the fixed asset listing in the year they were purchased, but there were no federal inventory log and property records maintained for them. Effect: The District did not comply with the equipment compliance requirement regarding the keeping of property records for equipment purchased with federal funds. Cause: The District was not aware of the compliance requirement. Recommendation: We will provide the ISBE equipment log guidelines and recommend that the District begins the process of maintaining a log going forward for all equipment purchased with federal funding. We also recommend the District obtains a grant equipment spending policy. Management's Response: Management agrees to take the necessary steps to ensure compliance requirements are met and will discuss implementing an inventory record-keeping process.
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. Questioned Costs: There are no questioned costs. Context: The accounts used to record expenditures on the quarterly expenditure reports should match the general ledger accounts where the expenditures are recorded. $78,796 of ESSER II purchased services (2540-300) were recorded in a capital outlay account. $42,050 of ESSER III purchased services (2540-300) were recorded in non-grant supplies accounts. $84,475 of ESSER III supplies (2540-400) were recorded in non-grant purchased services accounts. $108,769 of ESSER III items reported as 2540-500 items should be reported as purchased services. Effect: The expenditures were not recorded/reported consistently between the financial records and the ISBE expenditure reports. Cause: A journal entry was meant to be made to move items into the correct accounts, but it was not made. A coding error was made when entering the expenditures into the general ledger. Recommendation: We recommend that steps are taken, including oversight by a second employee, to reconcile the general ledger to the expenditure reports, and the expenditure reports against the budget items before submitting. Management's Response: The District will add a verification process to reconcile the general ledger to the budget and expenditure reports before submitting.
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. Condition: We noted that 6 of the 11 quarterly expenditure reports submitted for FY24 were not filed in a timely manner. Questioned Costs: There are no questioned costs. Context: ARP Homeless (2024) Q4 report was 23 days late. Elevating Educator's Q1 and Q2 reports were 89 and 25 days late, respectively. ESSER II's Q1 report was 28 days late. Early Childhood: Jumpstart Kindergarten and First Grade's Q1 report was 40 days late. Early Childhood: Jumpstart Kindergarten's Q1 report was 40 days late. Of 11 reports submitted in FY, 6 were filed late. All reports were filed between 23 and 89 days late. Effect: Reporting requirements were not met. This was an oversight by management personnel in the District due to turnover in the District Office. 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. Management Response: The District 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. Questioned Costs: There are no questioned costs. Context: The accounts used to record expenditures on the quarterly expenditure reports should match the general ledger accounts where the expenditures are recorded. $78,796 of ESSER II purchased services (2540-300) were recorded in a capital outlay account. $42,050 of ESSER III purchased services (2540-300) were recorded in non-grant supplies accounts. $84,475 of ESSER III supplies (2540-400) were recorded in non-grant purchased services accounts. $108,769 of ESSER III items reported as 2540-500 items should be reported as purchased services. Effect: The expenditures were not recorded/reported consistently between the financial records and the ISBE expenditure reports. Cause: A journal entry was meant to be made to move items into the correct accounts, but it was not made. A coding error was made when entering the expenditures into the general ledger. Recommendation: We recommend that steps are taken, including oversight by a second employee, to reconcile the general ledger to the expenditure reports, and the expenditure reports against the budget items before submitting. Management's Response: The District will add a verification process to reconcile the general ledger to the budget and expenditure reports before submitting.
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. Condition: We noted that 6 of the 11 quarterly expenditure reports submitted for FY24 were not filed in a timely manner. Questioned Costs: There are no questioned costs. Context: ARP Homeless (2024) Q4 report was 23 days late. Elevating Educator's Q1 and Q2 reports were 89 and 25 days late, respectively. ESSER II's Q1 report was 28 days late. Early Childhood: Jumpstart Kindergarten and First Grade's Q1 report was 40 days late. Early Childhood: Jumpstart Kindergarten's Q1 report was 40 days late. Of 11 reports submitted in FY, 6 were filed late. All reports were filed between 23 and 89 days late. Effect: Reporting requirements were not met. This was an oversight by management personnel in the District due to turnover in the District Office. 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. Management Response: The District 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. Condition: We noted that 6 of the 11 quarterly expenditure reports submitted for FY24 were not filed in a timely manner. Questioned Costs: There are no questioned costs. Context: ARP Homeless (2024) Q4 report was 23 days late. Elevating Educator's Q1 and Q2 reports were 89 and 25 days late, respectively. ESSER II's Q1 report was 28 days late. Early Childhood: Jumpstart Kindergarten and First Grade's Q1 report was 40 days late. Early Childhood: Jumpstart Kindergarten's Q1 report was 40 days late. Of 11 reports submitted in FY, 6 were filed late. All reports were filed between 23 and 89 days late. Effect: Reporting requirements were not met. This was an oversight by management personnel in the District due to turnover in the District Office. 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. Management Response: The District 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. Condition: We noted that 6 of the 11 quarterly expenditure reports submitted for FY24 were not filed in a timely manner. Questioned Costs: There are no questioned costs. Context: ARP Homeless (2024) Q4 report was 23 days late. Elevating Educator's Q1 and Q2 reports were 89 and 25 days late, respectively. ESSER II's Q1 report was 28 days late. Early Childhood: Jumpstart Kindergarten and First Grade's Q1 report was 40 days late. Early Childhood: Jumpstart Kindergarten's Q1 report was 40 days late. Of 11 reports submitted in FY, 6 were filed late. All reports were filed between 23 and 89 days late. Effect: Reporting requirements were not met. This was an oversight by management personnel in the District due to turnover in the District Office. 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. Management Response: The District 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. Condition: We noted that 6 of the 11 quarterly expenditure reports submitted for FY24 were not filed in a timely manner. Questioned Costs: There are no questioned costs. Context: ARP Homeless (2024) Q4 report was 23 days late. Elevating Educator's Q1 and Q2 reports were 89 and 25 days late, respectively. ESSER II's Q1 report was 28 days late. Early Childhood: Jumpstart Kindergarten and First Grade's Q1 report was 40 days late. Early Childhood: Jumpstart Kindergarten's Q1 report was 40 days late. Of 11 reports submitted in FY, 6 were filed late. All reports were filed between 23 and 89 days late. Effect: Reporting requirements were not met. This was an oversight by management personnel in the District due to turnover in the District Office. 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. Management Response: The District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Criteria: Reporting. To determine that an accurate 6/30/24 expenditure report was filed with the Illinois State Board of Education. The District reported expenses on the 6/30/24 report including costs that were paid after year-end. Condition: The District claimed expenses early on the 6/30/24 expenditure report that should have been reported as outstanding obligations. Questioned Costs: There are no questioned costs. Context: Per review of expenditures and client tracking sheets, $163,889 in 1000-400, $91,440 in 1000-500, and $4,770 in 2540-500 were expensed on the GL at 6/1/24, but the checks were disbursed in July 2024. These transactions were included on the ISBE 6/30/24 report, likely due to the difference in expense date and check date. Therefore, the sum of these expenditures, $260,099 should have been reported as outstanding obligations at 6/30/24 since the cash paid for it was actually disbursed in FY24. The expenses were allowable under the grant, but the District claimed the expenses too early. Effect: The District claimed expenses early and were reimbursed for expenses in the 6/30/24 report that were not paid until July 2024. Cause: The District uses two different dates in SDS: An expense date and a check date. The expense date is the date the expense is posted into SDS, and the check date is the date the cash is paid. The District mistakenly used the expense date on the general ledger instead of the check date to create expenditure reports. Recommendation: We recommend adding a verification process to reconcile the general ledger totals using the check dates to the ISBE expenditure reports before submitting. Management's response: The District will add a verification process to reconcile the general ledger totals using the check dates to the expenditure reports before submitting.
Criteria: Equipment property records must be maintained for equipment purchased with federal funds. Condition: Equipment records were not maintained for items purchased with federal funds. Questioned Costs: There are no questioned costs. Context: There were multiple items claimed as capital outlay items and added to the fixed asset listing in the year they were purchased, but there were no federal inventory log and property records maintained for them. Effect: The District did not comply with the equipment compliance requirement regarding the keeping of property records for equipment purchased with federal funds. Cause: The District was not aware of the compliance requirement. Recommendation: We will provide the ISBE equipment log guidelines and recommend that the District begins the process of maintaining a log going forward for all equipment purchased with federal funding. We also recommend the District obtains a grant equipment spending policy. Management's Response: Management agrees to take the necessary steps to ensure compliance requirements are met and will discuss implementing an inventory record-keeping process.
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. Questioned Costs: There are no questioned costs. Context: The accounts used to record expenditures on the quarterly expenditure reports should match the general ledger accounts where the expenditures are recorded. $78,796 of ESSER II purchased services (2540-300) were recorded in a capital outlay account. $42,050 of ESSER III purchased services (2540-300) were recorded in non-grant supplies accounts. $84,475 of ESSER III supplies (2540-400) were recorded in non-grant purchased services accounts. $108,769 of ESSER III items reported as 2540-500 items should be reported as purchased services. Effect: The expenditures were not recorded/reported consistently between the financial records and the ISBE expenditure reports. Cause: A journal entry was meant to be made to move items into the correct accounts, but it was not made. A coding error was made when entering the expenditures into the general ledger. Recommendation: We recommend that steps are taken, including oversight by a second employee, to reconcile the general ledger to the expenditure reports, and the expenditure reports against the budget items before submitting. Management's Response: The District will add a verification process to reconcile the general ledger to the budget and expenditure reports before submitting.
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. Condition: We noted that 6 of the 11 quarterly expenditure reports submitted for FY24 were not filed in a timely manner. Questioned Costs: There are no questioned costs. Context: ARP Homeless (2024) Q4 report was 23 days late. Elevating Educator's Q1 and Q2 reports were 89 and 25 days late, respectively. ESSER II's Q1 report was 28 days late. Early Childhood: Jumpstart Kindergarten and First Grade's Q1 report was 40 days late. Early Childhood: Jumpstart Kindergarten's Q1 report was 40 days late. Of 11 reports submitted in FY, 6 were filed late. All reports were filed between 23 and 89 days late. Effect: Reporting requirements were not met. This was an oversight by management personnel in the District due to turnover in the District Office. 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. Management Response: The District 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. Questioned Costs: There are no questioned costs. Context: The accounts used to record expenditures on the quarterly expenditure reports should match the general ledger accounts where the expenditures are recorded. $78,796 of ESSER II purchased services (2540-300) were recorded in a capital outlay account. $42,050 of ESSER III purchased services (2540-300) were recorded in non-grant supplies accounts. $84,475 of ESSER III supplies (2540-400) were recorded in non-grant purchased services accounts. $108,769 of ESSER III items reported as 2540-500 items should be reported as purchased services. Effect: The expenditures were not recorded/reported consistently between the financial records and the ISBE expenditure reports. Cause: A journal entry was meant to be made to move items into the correct accounts, but it was not made. A coding error was made when entering the expenditures into the general ledger. Recommendation: We recommend that steps are taken, including oversight by a second employee, to reconcile the general ledger to the expenditure reports, and the expenditure reports against the budget items before submitting. Management's Response: The District will add a verification process to reconcile the general ledger to the budget and expenditure reports before submitting.
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. Condition: We noted that 6 of the 11 quarterly expenditure reports submitted for FY24 were not filed in a timely manner. Questioned Costs: There are no questioned costs. Context: ARP Homeless (2024) Q4 report was 23 days late. Elevating Educator's Q1 and Q2 reports were 89 and 25 days late, respectively. ESSER II's Q1 report was 28 days late. Early Childhood: Jumpstart Kindergarten and First Grade's Q1 report was 40 days late. Early Childhood: Jumpstart Kindergarten's Q1 report was 40 days late. Of 11 reports submitted in FY, 6 were filed late. All reports were filed between 23 and 89 days late. Effect: Reporting requirements were not met. This was an oversight by management personnel in the District due to turnover in the District Office. 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. Management Response: The District 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. Condition: We noted that 6 of the 11 quarterly expenditure reports submitted for FY24 were not filed in a timely manner. Questioned Costs: There are no questioned costs. Context: ARP Homeless (2024) Q4 report was 23 days late. Elevating Educator's Q1 and Q2 reports were 89 and 25 days late, respectively. ESSER II's Q1 report was 28 days late. Early Childhood: Jumpstart Kindergarten and First Grade's Q1 report was 40 days late. Early Childhood: Jumpstart Kindergarten's Q1 report was 40 days late. Of 11 reports submitted in FY, 6 were filed late. All reports were filed between 23 and 89 days late. Effect: Reporting requirements were not met. This was an oversight by management personnel in the District due to turnover in the District Office. 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. Management Response: The District 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. Condition: We noted that 6 of the 11 quarterly expenditure reports submitted for FY24 were not filed in a timely manner. Questioned Costs: There are no questioned costs. Context: ARP Homeless (2024) Q4 report was 23 days late. Elevating Educator's Q1 and Q2 reports were 89 and 25 days late, respectively. ESSER II's Q1 report was 28 days late. Early Childhood: Jumpstart Kindergarten and First Grade's Q1 report was 40 days late. Early Childhood: Jumpstart Kindergarten's Q1 report was 40 days late. Of 11 reports submitted in FY, 6 were filed late. All reports were filed between 23 and 89 days late. Effect: Reporting requirements were not met. This was an oversight by management personnel in the District due to turnover in the District Office. 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. Management Response: The District 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. Condition: We noted that 6 of the 11 quarterly expenditure reports submitted for FY24 were not filed in a timely manner. Questioned Costs: There are no questioned costs. Context: ARP Homeless (2024) Q4 report was 23 days late. Elevating Educator's Q1 and Q2 reports were 89 and 25 days late, respectively. ESSER II's Q1 report was 28 days late. Early Childhood: Jumpstart Kindergarten and First Grade's Q1 report was 40 days late. Early Childhood: Jumpstart Kindergarten's Q1 report was 40 days late. Of 11 reports submitted in FY, 6 were filed late. All reports were filed between 23 and 89 days late. Effect: Reporting requirements were not met. This was an oversight by management personnel in the District due to turnover in the District Office. 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. Management Response: The District will take the necessary steps to file all quarterly expenditure reports on time in the future.