Finding 1392 (2023-003)

Criteria or specific requirement: Reporting. Condition: Quarterly expenditure reports for the projects expenditures were not timely filed for ESSER III (1 of 4 quarters required). Questioned Costs: No questioned costs. Context: Per review of report submissions, the District submitted the fourth quarter of 2022 ESSER III report untimely. The District’s report was submitted to the State of Illinois on 3/20/2023, as opposed to the due date of 1/20/2023, as required. While the District was not submitting any additional expenses for reimbursement, they did not comply with the stated guidelines. Effect: Projects may not be properly monitored and funding could be frozen if reports are not timely filed. Cause: This was an oversight by management personnel in the District. Recommendation: The District should schedule due dates of all project reports in order to avoid late filings. Management's response: The District will take the necessary steps to ensure reports are submitted both timely and accurately.