Audit 378062

Finding for IDEA Flow Through, IDEA Flow Through CEIS and IDEA Preschool. Criteria: Reporting. All quarterly expenditure reports must be filed with the Illinois State Board of Eduation no later than 20 days after the end of the quarter (10/20, 1/20, 4/20 and 7/20). Condition: 1st quarter report for IDEA Flowthrough was filed 3 days after the 20 day deadline. 1st quarter report for IDEA Preschool was filed 3 days after the 20 day deadline. 2nd quarter report for IDEA Flow Through CEIS was filed 21 days after the 20 day deadline. Questioned costs: None. Context: 1st quarter report for IDEA Flow Through was filed 3 days after the 20 day deadline. 1st quarter report for IDEA Preschool was filed 3 days after the 20 day deadline. 2nd quarter report for IDEA Flow Through CEIS was filed 21 days 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 that 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.

Finding for IDEA Flow Through. Reporting: The accounts used to record expenditures in the general ledger and the quarterly expenditure report are inconsistent with the budgeted expenses. Condition: It was noted that an expense reported on the June 30, 2025 expenditure report was incorrectly coded. On the general ledger and the expenditure report the expense for $2,195 was coded to 1000-100 instead of 1000-300 as budgeted. Questioned Costs: None. Context: The District claimed an expense in an incorrect object code at June 30, 2025. Effect: The expenditures were not correctly reported on the expenditure report as per the budget. Cause: A coding error was made when entering the expenditures into the general ledget and expenditure report. Recommendation: We recommend reviewing the general ledger to determine that expenses are coded appropriately per the budget. Management response: The District will review the general ledger tot he budget before submitting the expenditure reports. When the District filed their final expenditure report on 8/29/2025, the District corrected the miscoding of this expense.