FAC Explorer

Finding 384538 (2023-003)

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Requirement
L
Questioned Costs
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Year
2023
Accepted
2024-03-26
Audit: 297644
Organization: Warren C.u.s.d. #205 (IL)
Auditor: Benning Group LLC

AI Summary

  • Core Issue: Several expenditure reports were not submitted on time to ISBE for multiple quarters.
  • Impacted Requirements: Reports due for 9/30/22, 12/31/22, 3/31/23, and 6/30/23 were late.
  • Recommended Follow-Up: Ensure future reports are submitted by the deadlines to avoid compliance issues.

Finding Text

Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 9/30/22 ARP ID, ARP PS, ESSER I, ESSER II, and ESSER III expenditure reports, the 12/31/22 Title I - Low Income, ESSER II, ESSER III, ARP ID, and ARP IS expenditure reports, the 3/31/23 ESSER III, ARP ID, and ARP PS expenditure reports, and the 6/30/23 Title II - Teacher Quality expenditure report was not filed within the required time frame.

Corrective Action Plan

Bookkeeper plans to track these due dates better and to be sure that the bookkeeper has access to all of the grants that have required expenditure reports. Bookkeeper was unaware last year that the district had the ARP ID and PS grants until a late notice was received from ISBE. At that point, the bookkeeper requested access and submitted all of the past due reports. However, this does not excuse the other mistakes, and the bookkeeper plans to track due dates better going forward. See full Corrective Action Plan on district letterhead.

Categories

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Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund Esser III $545,183
84.027 Special Education_grants to States $117,725
10.555 National School Lunch Program $94,683
84.425 Education Stabilization Fund Esser II $89,293
84.010 Title I Grants to Local Educational Agencies $54,255
84.358 Rural Education $31,184
10.555 Arp Child Nutrition - Nutrition Supply Chain Assistance $29,064
84.367 Improving Teacher Quality State Grants $18,331
93.778 Medical Assistance Program $15,668
10.555 School Breakfast Program $12,178
10.555 Non Cash Food Commodity Program $12,043
84.173 Special Education_preschool Grants $10,738
84.425 Education Stabilization Fund Esser I $6,886
10.553 School Breakfast Program $4,360
84.425 Education Stabilization Fund Geer II $3,427
10.555 Fresh Fruits and Vegetables Program $2,058
10.649 Pandemic Ebt Administrative Costs $628