Finding 1095496 (2023-002)

- Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-01-13

AI Summary

  • Core Issue: The Regional Office of Education No. 39 failed to submit required reports on time, violating grant agreement terms.
  • Impacted Requirements: 42% of quarterly reports were late, and 100% of annual reports were not submitted, risking future grant funding.
  • Recommended Follow-Up: Implement procedures for timely report submissions, including checklists and reminders for management oversight.

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.

Categories

Internal Control / Segregation of Duties Period of Performance Reporting

Other Findings in this Audit

  • 519036 2023-002
    - Repeat
  • 519037 2023-004
    Significant Deficiency
  • 519038 2023-005
    Significant Deficiency Repeat
  • 519039 2023-006
    Significant Deficiency Repeat
  • 519040 2023-007
    Significant Deficiency Repeat
  • 519041 2023-008
    Significant Deficiency
  • 519042 2023-002
    - Repeat
  • 519043 2023-004
    Significant Deficiency
  • 519044 2023-006
    Significant Deficiency Repeat
  • 519045 2023-007
    Significant Deficiency Repeat
  • 519046 2023-002
    - Repeat
  • 519047 2023-004
    Significant Deficiency
  • 519048 2023-006
    Significant Deficiency Repeat
  • 519049 2023-007
    Significant Deficiency Repeat
  • 519050 2023-008
    Significant Deficiency
  • 519051 2023-002
    - Repeat
  • 519052 2023-007
    Significant Deficiency Repeat
  • 519053 2023-008
    Significant Deficiency
  • 519054 2023-002
    - Repeat
  • 519055 2023-007
    Significant Deficiency Repeat
  • 519056 2023-008
    Significant Deficiency
  • 1095478 2023-002
    - Repeat
  • 1095479 2023-004
    Significant Deficiency
  • 1095480 2023-005
    Significant Deficiency Repeat
  • 1095481 2023-006
    Significant Deficiency Repeat
  • 1095482 2023-007
    Significant Deficiency Repeat
  • 1095483 2023-008
    Significant Deficiency
  • 1095484 2023-002
    - Repeat
  • 1095485 2023-004
    Significant Deficiency
  • 1095486 2023-006
    Significant Deficiency Repeat
  • 1095487 2023-007
    Significant Deficiency Repeat
  • 1095488 2023-002
    - Repeat
  • 1095489 2023-004
    Significant Deficiency
  • 1095490 2023-006
    Significant Deficiency Repeat
  • 1095491 2023-007
    Significant Deficiency Repeat
  • 1095492 2023-008
    Significant Deficiency
  • 1095493 2023-002
    - Repeat
  • 1095494 2023-007
    Significant Deficiency Repeat
  • 1095495 2023-008
    Significant Deficiency
  • 1095497 2023-007
    Significant Deficiency Repeat
  • 1095498 2023-008
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $54,905
84.196A Education for Homeless Children and Youth $19,656