Finding Text
During the course of the audit, auditors noted that 8 of the 29 (28%) quarterly expenditure reports required by the Illinois State Board of Education were not submitted timely. Five of the quarterly expenditure reports were submitted 1-30 days late, one expenditure report was submitted 30 to 60 days late, and two expenditure reports were submitted 60 to 90 days late. For the federal programs, auditors noted that 3 out of the 9 (33%) quarterly expenditure reports required by the Illinois State Board of Education for the federal programs were not submitted timely. For the federal programs, two of the quarterly expenditure reports were submitted 1 to 30 days late and one quarterly expenditure report was submitted 60 to 90 days late. In addition, auditors noted that supplies and materials expenditures exceeded budgeted amounts by $6,851 for the Elementary and Secondary School Emergency Relief Fund 2022 grant. Auditors also noted that the 6/30/23 expenditure report for the Elementary and Secondary School Emergency Relief Fund 2022 grant claimed $54,708 of expenditures prior to the expenditures actually being paid by the ROE. The Illinois State Board of Education requires that expenditure reports be prepared on the cash basis of accounting. Therefore, an expenditure should not be submitted for reimbursement prior to the ROE paying for the expenditure.