Finding Text
Criteria or specific requirement (including statutory, regulatory, or other citation). Per the Illinois State Board of Education (ISBE) guidelines for Electronic Expenditure Reporting, quarterly expediture reports must be submitted to ISBE within 20 calendar days of the reporting period end date. Condition.During the audit, it was noted that Elementary and Secondary School Emergency Relief Fund (ESSER) reports were not submitted to ISBE by the report due date. Context. The reports were 6 days late. Effect. The compliance requriement was not met. Cause. The District did not have controls in place to monitor that filings were being done a timely basis. Recommendation. We recommend that procedures are put in place to ensure that the quarterly expenditure reports are submitted by the due dates set by ISBE. Management's response. The District management agrees with the finding and recommendation.