Finding 1167003 (2025-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2025-12-30

AI Summary

  • Core Issue: The District filed quarterly expenditure reports late for IDEA Flow Through and IDEA Preschool, missing the 20-day deadline.
  • Impacted Requirements: All reports must be submitted to the Illinois State Board of Education within 20 days after each quarter ends.
  • Recommended Follow-Up: Implement oversight measures, such as involving a second employee, to ensure timely filing of all future reports.

Finding Text

Finding for IDEA Flow Through, IDEA Flow Through CEIS and IDEA Preschool. Criteria: Reporting. All quarterly expenditure reports must be filed with the Illinois State Board of Eduation no later than 20 days after the end of the quarter (10/20, 1/20, 4/20 and 7/20). Condition: 1st quarter report for IDEA Flowthrough was filed 3 days after the 20 day deadline. 1st quarter report for IDEA Preschool was filed 3 days after the 20 day deadline. 2nd quarter report for IDEA Flow Through CEIS was filed 21 days after the 20 day deadline. Questioned costs: None. Context: 1st quarter report for IDEA Flow Through was filed 3 days after the 20 day deadline. 1st quarter report for IDEA Preschool was filed 3 days after the 20 day deadline. 2nd quarter report for IDEA Flow Through CEIS was filed 21 days after the 20 day deadline. Effect: The District was not in compliance by filing their expenditure reports late. Cause: The District did not employ proper oversight to ensure that that quarterly expenditure reports were filed timely. Recommendation: We recommend that steps are taken, including oversight by 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 on time in the future.

Corrective Action Plan

Condition: Expenditure repots for the IDEA Cluster was not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the dued dates. Management response: Management will take the necessary steps to file all quarterly expenditure reports on time in the future. Anticipated date of completion: June 30, 2026.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1167001 2025-003
    Material Weakness Repeat
  • 1167002 2025-003
    Material Weakness Repeat
  • 1167004 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 EDUCATION STABILIZATION FUND $524,543
84.041 IMPACT AID $209,903
93.778 MEDICAL ASSISTANCE PROGRAM $85,197
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $31,172
10.553 SCHOOL BREAKFAST PROGRAM $21,879
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $21,229
10.555 NATIONAL SCHOOL LUNCH PROGRAM $7,641
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $5,814
10.579 CHILD NUTRITION DISCRETIONARY GRANTS LIMITED AVAILABILITY $5,674
84.027 SPECIAL EDUCATION GRANTS TO STATES $4,387
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $3,845