Finding 1165410 (2025-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2025-12-18
Audit: 376094
Organization: Skokie School District #68 (IL)
Auditor: ECCEZION

AI Summary

  • Core Issue: Grant reports for Title I - Low Income were submitted late to ISBE, marking a repeat finding from 2022.
  • Impacted Requirements: Management must ensure timely filing of grant reports as per federal regulations.
  • Recommended Follow-up: Implement a new process to guarantee all grant reports are submitted on time.

Finding Text

1. FINDING NUMBER:2025 - 001 2. THIS FINDING IS: Repeat from Prior year; Year originally reported: 2022 3. Federal Program Name and Year: Title I - Low Income 4. Project No: 25-4300-00 AL No: 84.010 6. Passed Through: Illinois State board of Education 7. Federal Agency: U.S Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation): Management is responsible for filing grant reports by the applicable due date. 9. Condition: Expenditure reports were submitted to ISBE after the due date. 10. Questioned Costs: N/A 11. Context: Grant reports were submitted late. 12. Effect: Reports were submitted to ISBE after the required due date. 13. Cause: Due to processing delay, grant reports were not submitted to ISBE by the due date. 14. Recommendation: Management should develop a process to ensure all grant reports are filed by the required due dates. 15. Management's response: Management will establish and reinforce procedures to ensure all grant reports are submitted by the required due date.

Corrective Action Plan

Corrective Action Plan Finding No.: 2025-001 Condition: Expenditure reports were submitted to ISBE after the due date. Plan: Management will establish and reinforce procedures to ensure all grant reports are submitted by the required due date. Anticipated Completion Date: 6/30/2026 Name of Contact Person: Kenya Austin, Asst. Superintendent of Business/CSBO Management Response: N/A

Categories

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Programs in Audit

ALN Program Name Expenditures
84.027 SPECIAL EDUCATION GRANTS TO STATES $601,931
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $579,758
10.553 SCHOOL BREAKFAST PROGRAM $138,028
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $69,288
93.778 MEDICAL ASSISTANCE PROGRAM $63,217
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $46,628
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $33,353
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $16,095
10.555 NATIONAL SCHOOL LUNCH PROGRAM $2,574