Finding Text
1. FINDING NUMBER: 2025 - 002 2. THIS FINDING IS: New Repeat from Prior year X Year originally reported? 2024 3 .Federal Program Name and Year: Elementary and Secondary School Emergency Relief (ESSER) - 2024 and 2025 4. Project No.:2024-4998-HL, 2024-4998-E3, 2025-4998-C3, 2025-4998-E2 5. AL No.: 84.425D, 84.425U, 84.425W 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): The Illinois State Board of Education requires that grant expenditure reports be submitted by the 20th day after the through date of the expenditure report. In order to prepare accurate and timely expenditure reports, postings to the general ledger should be accurate and any necessary adjustments should be kept at a minimum, if possible. 9. Condition: Out of 4 quarterly expenditure reports reviewed, 1 of them (25%) were filed beyond the 20th day after the through date. This is considered a repeat of finding 2024-002 and is considered an instance of noncompliance over reporting. 10. Questioned Costs: None 11. Contex: The District did not file the report for the quarter ended September 30, 2024 until October 30, 2024, which is 10 days after the due date. 12. Effect: Late filings of required information to oversight agencies constitutes noncompliance with applicable requirements and can impact monitoring activities that are important for ensuring federal funds are properly spent in a timely manner. 13. Cause: The District indicated that this late filing was an oversight in the compliance requirements. 14. Recommendation: The District should review its reporting internal control processes and procedures and emphasize the need for timely reporting to ensure compliance. 15. Management's response: Administration will implement a formal compliance calendar mandating the Grant Administrator to monitor and verify all expenditure reports. This internal schedule will ensure all filings are submitted no later than the 20th day following the close of each quarter to maintain compliance with reporting requirements.