Finding 366691 (2023-007)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-02-09

AI Summary

  • Core Issue: The District filed the Quarter 1 expenditure report 32 days late, violating the 20-day deadline.
  • Impacted Requirements: Compliance with Illinois State Board of Education regulations for timely filing of quarterly reports.
  • Recommended Follow-Up: Implement oversight measures, such as involving a second employee, to ensure timely filing of all future reports.

Finding Text

Criteria: 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 (10/20, 1/20, 4/20 and 7/20). Condition: Quarter 1 of ESSER McKinney Vento Homeless was filed 32 days after the 20 day deadline. Questioned Costs: No questioned costs. Context: The 1st quarter report was filled 32 days after the 20 day deadline. Effect: The District was not in compliance by filing their expenditure report late. 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: The District filed quarterly expenditure reports late for ESSER Grants. Recommendation: To ensure that steps are taken, including oversight by a second employee, to ensure that all quarterly reports are filed by the due date. Management Response: Management will take the necessary steps to file all quarterly expenditure reports on time int he future. Anticipated Date of Completion: June 30, 2024

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 366689 2023-008
    Significant Deficiency Repeat
  • 366690 2023-009
    Significant Deficiency Repeat
  • 943131 2023-008
    Significant Deficiency Repeat
  • 943132 2023-009
    Significant Deficiency Repeat
  • 943133 2023-007
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $9.21M
10.553 School Breakfast Program $533,450
84.287 Twenty-First Century Community Learning Centers $440,381
84.367 Improving Teacher Quality State Grants $294,955
93.778 Medical Assistance Program $250,017
10.558 Child and Adult Care Food Program $221,863
84.424 Student Support and Academic Enrichment Program $187,912
10.555 National School Lunch Program $187,138
84.027 Special Education_grants to States $136,068
84.048 Career and Technical Education -- Basic Grants to States $100,369
10.582 Fresh Fruit and Vegetable Program $83,309
32.009 Emergency Connectivity Fund Program $66,246
10.559 Summer Food Service Program for Children $51,295
21.027 Coronavirus State and Local Fiscal Recovery Funds $38,582
84.173 Special Education_preschool Grants $33,234
10.574 Team Nutrition Grants $6,957
84.010 Title I Grants to Local Educational Agencies $5,400
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $3,600
10.649 Pandemic Ebt Administrative Costs $3,135