Finding Text
Condition: During our disbursements and payroll testing, we noted that the District does not have adequate procedures in place for reviewing the accuracy and timeliness of ESSER Fund financial information submitted to the Illinois State Board of Education.
Criteria: It is the District’s responsibility to accurately report annual financial information to the Illinois State Board of Education by report deadlines.
Cause: A uniform set of policies and procedures for reviewing grant supporting schedules and annual reports is lacking, causing annual reports to be submitted after the required deadlines which included expenses in previous years to be reported in the current year.
Effect: Grant compliance with federal grants received in the year cannot be assured when there is not sufficient reviewing and approvals of grant schedules and annual reports.
Recommendation: We recommend the District develop specific policy and procedures for reviewing and approving ESSER Fund grant schedules and annual reports to submit accurate reports for compliance with applicable requirements by report deadline dates.
Corrective Action Plan: The District and Director of Finance will implement controls to properly report expenses to ISBE on a timely basis.