Finding Text
CRITERIA/SPECIFIC REQUIREMENT:
The grant award agreements between the Regional Office of Education No. 39 and Illinois State Board of Education require the Regional Office of Education No. 39 to complete and submit expenditure reports quarterly and performance reports semi-annually. The quarterly expenditure reports are due 20 calendar days after the end of the reporting quarter while the semi-annual performance reports are due 30 calendar days after the reporting semi-annual period. The Regional Office of Education No. 39 is also required to submit an annual performance report describing how the Regional Office of Education No. 39 used the awarded funds during the performance period. The annual reports are due June 6, 2024.
The Code of Federal Regulations (Code) (2 CFR. §200.303 (a)) requires the Regional Office of Education No. 39 to establish and maintain effective internal control over the federal award to provide reasonable assurance the Regional Office of Education No. 39 is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Effective internal controls should include procedures to ensure compliance with grant reporting requirements.
CONDITION:
The Regional Office of Education No. 39 did not submit or timely submit the required reports to the Illinois State Board of Education in compliance with the grant award agreement.
CONTEXT:
During testing of the Regional Office of Education No. 39’s compliance with the grant reporting
requirements, we noted the following:
Sixteen of 38 (42%) quarterly expenditure reports were submitted 1 to 112 days late.
Two of 2 (100%) annual reports were not submitted.
EFFECT:
Failure to meet grant reporting requirements is a noncompliance with the related grant agreement and could result in loss of grant funding in future years.
CAUSE:
Management indicated required reports were not submitted or timely submitted due to oversight and competing priorities.
RECOMMENDATION:
We recommend the Regional Office of Education No. 39 implement procedures to ensure adherence to the grant reporting requirements.
MANAGEMENT’S RESPONSE:
The Regional Office of Education No. 39 agrees with the findings and will provide close oversight
for the timely submission of grant expenditures and performance reports. Checklist, due dates, and
reminders are shared from the Regional Superintendent to the Business Office Manager and
Program Directors. Management will review the grant report submissions in Illinois Web
Accessibility System for accuracy and completion before approving and submitting to the Illinois
State Board of Education.