Criteria: Reporting. All quarterly expenditure reports must be filed with the Illinois State Board of Education no later than 20 days after the quarter. Condtion: 2nd quarter report for Special Education IDEA was filed 16 day deadline. 3rd quarter report for Special Education IDEA was filed 18 days after the 20 day deadline. 4th quarter report for Special Education IDEA was filed 58 days after the 20 day deadline. 2nd quarter report for Special Education IDEA EI was filed 16 days after the 20 day deadline. 3rd quarter report for Special Educaton IDEA EI was filed 18 days after the 20 day deadline. 4th quarter report for Special Education IDEA EI was filed 58 days after the 20 day deadline. 2nd quarter report for Special Education Preschool was filed 16 days after the 20 day deadline. 3rd quarter report for Special Education Preschool was filed 18 days after the 20 day deadline. 4th quarter for Special Educaiton Preschool was filed 51 days after the 20 day deadline. Questioned Costs - None. Context: The 2nd quarter reports were 16 days late for all grants, the 3rd quarter reports were 18 days late for all grant and 4th quarter reports were late from 51-58 days. 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 due to turnover in the special education grant department. Recommendation: We recommend that steps are taken, including oversight 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
Criteria: Allowable Costs/Activites Allowed: The District is required to reprot allowable costs/activities allowed based on the grant , the grant budget and for the period of the grant. Condition: The District did not submit accurate expenditure reports by claiming an expense that was obligated at year end. The District claimed an expense that was not paid by year end. This expense should have been recorded as an outstanding obligation. Questioned Costs: $10,169 in 1000-400 the District claimed an expense for an open purchase order that was not paid by year end. Context: The District claimed an expense that was not paid during the current year. Effect: The District overstated the grants expense by $10,169. Cause: The District did not employ proper oversight to ensure that the quarterly expenditure reports claimed only expenses that were paid during the current year. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that expenditures reports are reviewed for allowable expenses and that all expenses claimed are for expenses paid during the year. Management response: The District will take the necessary steps to only claim allowance expenses on future expenditure reports.
Criteria: Allowable Costs/Activites Allowed: The District is required to reprot allowable costs/activities allowed based on the grant , the grant budget and for the period of the grant. Condition: The District did not submit accurate expenditure reports by claiming an expense that was obligated at year end. The District claimed an expense that was not paid by year end. This expense should have been recorded as an outstanding obligation. Questioned Costs: $27,807 in 1000-400 the District claimed an expense for an open purchase order that was not paid by year end. Context: The District claimed an expense that was not paid during the current year. Effect: The District overstated the grants expense by $27,807. Cause: The District did not employ proper oversight to ensure that the quarterly expenditure reports claimed only expenses that were paid during the current year. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that expenditures reports are reviewed for allowable expenses and that all expenses claimed are for expenses paid during the year. Management response: The District will take the necessary steps to only claim allowance expenses on future expenditure reports.