FAC Explorer

Finding 1176375 (2025-005)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-03-04
Audit: 390196
Organization: Madison Commuity Unit School District #12 (IL)
Auditor: SCHEFFEL BOYLE

AI Summary

  • Issue: Two out of five quarterly expenditure reports for FY25 were filed late, violating state requirements.
  • Impact: Reporting requirements were not met due to management oversight and turnover in the District Office.
  • Recommendation: Implement additional oversight by a second employee to ensure timely filing of all 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 end of the quarter. Condition: We noted that 2 of the 5 required quarterly expenditure reports submitted for FY25 were not filed in a timely manner. Questioned Costs: There are no questioned costs. Context: ARP Homeless (2024) 9/30/24 report was 52 days late. Elevating Educators (2025) 9/30/24 report was 55 days late. Effect: Reporting requirements were not met. This was an oversight by management personnel in the District due to turnover in the District Office. Cause: The District did not employ proper oversight to ensure that the 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's Response: The District will take the necessary steps to file all quarterly expenditure reports on time in the future.

Corrective Action Plan

Condition: We noted that two of the five required expenditure reports were 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 due dates. Management Response: Management will take the necessary steps to file all quarterly 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

  • 1176374 2025-005
    Material Weakness Repeat
  • 1176376 2025-006
    Material Weakness Repeat
  • 1176377 2025-007
    Material Weakness Repeat
  • 1176378 2025-008
    Material Weakness Repeat
  • 1176379 2025-008
    Material Weakness Repeat
  • 1176380 2025-008
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.027 SPECIAL EDUCATION GRANTS TO STATES $161,036
10.553 SCHOOL BREAKFAST PROGRAM $99,940
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $49,591
93.778 MEDICAL ASSISTANCE PROGRAM $49,068
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $44,372
84.425 EDUCATION STABILIZATION FUND $40,000
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $23,842
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $11,279
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $5,512
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $2,187
10.555 NATIONAL SCHOOL LUNCH PROGRAM $1,125