Finding 1176283 (2025-006)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-03-03

AI Summary

  • Core Issue: The District consistently filed quarterly expenditure reports for Special Education late, with delays ranging from 16 to 58 days.
  • Impacted Requirements: All reports must be submitted to the Illinois State Board of Education within 20 days after each quarter.
  • Recommended Follow-Up: Implement oversight measures, including assigning a second employee, to ensure timely filing of all quarterly reports.

Finding Text

Criteria: Reporting. All quarterly expenditure reports must be filed with the Illinois State Board of Education no later than 20 days after the quarter. Condtion: 2nd quarter report for Special Education IDEA was filed 16 day deadline. 3rd quarter report for Special Education IDEA was filed 18 days after the 20 day deadline. 4th quarter report for Special Education IDEA was filed 58 days after the 20 day deadline. 2nd quarter report for Special Education IDEA EI was filed 16 days after the 20 day deadline. 3rd quarter report for Special Educaton IDEA EI was filed 18 days after the 20 day deadline. 4th quarter report for Special Education IDEA EI was filed 58 days after the 20 day deadline. 2nd quarter report for Special Education Preschool was filed 16 days after the 20 day deadline. 3rd quarter report for Special Education Preschool was filed 18 days after the 20 day deadline. 4th quarter for Special Educaiton Preschool was filed 51 days after the 20 day deadline. Questioned Costs - None. Context: The 2nd quarter reports were 16 days late for all grants, the 3rd quarter reports were 18 days late for all grant and 4th quarter reports were late from 51-58 days. Effect: The District was not in compliance by filing their expenditure reports late. Cause: The District did not employ proper oversight to ensure that the quarterly expenditure reports were filed timely due to turnover in the special education grant department. Recommendation: We recommend that steps are taken, including oversight 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

Corrective Action Plan

Condition: Quarterly expenditure reports for the Special Education Cluster were not 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. Managements response - The District will take the necessary steps to file all quarterly expenditure reports on time in the future.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1176282 2025-006
    Material Weakness Repeat
  • 1176284 2025-007
    Material Weakness Repeat
  • 1176285 2025-008
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.374 TEACHER AND SCHOOL LEADER INCENTIVE GRANTS (FORMERLY THE TEACHER INCENTIVE FUND) $732,585
10.553 SCHOOL BREAKFAST PROGRAM $602,179
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $314,817
84.027 SPECIAL EDUCATION GRANTS TO STATES $312,446
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $258,144
10.558 CHILD AND ADULT CARE FOOD PROGRAM $144,187
93.778 MEDICAL ASSISTANCE PROGRAM $137,973
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $136,776
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $96,345
10.555 NATIONAL SCHOOL LUNCH PROGRAM $83,470
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $83,270
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $78,977
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $33,179
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $19,814
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $9,403
84.425 EDUCATION STABILIZATION FUND $853