Finding 384551 (2023-003)

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Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-03-26

AI Summary

  • Answer: The 9/30/22 expenditure reports for Title I - Low Income, IDEA Pre-K, and IDEA Flow Through were submitted late.
  • Trend: Timely submission of expenditure reports is crucial for compliance with ISBE requirements.
  • List: Ensure future reports are submitted on time 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 expenditure reports for Title I - Low Income, IDEA Pre-K, and IDEA Flow Through were not submitted within the required timeframe.

Corrective Action Plan

The district believes the initial Title I – Low Income grant expenditure report was submitted timely following initial approval on 1/9/23 with the first expenditure report submitted on 1/17/23 and approved by ISBE on 1/18/23. No 9/30/22 expenditure report was available to submit following the 1st quarter of FY23 because it was not approved at that time. Backup documentation of this is on record and available upon request. IDEA Pre-K and IDEA Flow Through grant expenditure submissions for 9/30/22 were legitimately submitted late due to turnover and transition in the District Bookkeeping position at that time. Careful monitoring of expenditure report due dates has been implemented using the following procedures to ensuring timely report submission: District Bookkeeper has created an electronic (google) calendar reminders/tasks on the 1st, 5th, 10th, 15th, and 19th days of the month following the end of each quarter regarding the completion of grant expenditure reporting. At the beginning of the month following the end of a quarter the District Bookkeeper prints the list of required grant expenditure reports from the FRIS website to track and ensure that all grant reports are completed. The goal is to have all expenditure reports to the District Superintendent by the 15th of the month for review, approval, and submission to ISBE ahead of the 20th of the month. As the reports are submitted for district review/approval and ISBE review/approval, the District Bookkeeper keeps electronic and printed record of each grant submission and approval. 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 $789,116
10.555 National School Lunch Program $396,011
84.027 Special Education_grants to States $268,538
84.010 Title I Grants to Local Educational Agencies $247,047
84.425 Education Stabilization Fund Esser II $124,080
10.555 School Breakfast Program $117,022
32.009 Emergency Connectivity Fund Program $76,333
93.778 Medical Assistance Program $57,206
10.553 School Breakfast Program $51,121
84.027 Special Education_grants to States Arp Idea Ft $38,026
10.555 Fresh Fruits and Vegetables Program $35,005
10.555 Non Cash Food Commodity Program $34,574
10.579 Child Nutrition Discretionary Grants Limited Availability $29,917
10.555 Arp Nutrition Child Nutrition Supply Chain Assistance $24,360
84.424 Student Support and Academic Enrichment Program $21,885
84.367 Improving Teacher Quality State Grants $21,634
84.173 Special Education_preschool Grants $10,734
10.555 Child and Adult Care Food Program $6,274
10.558 Child and Adult Care Food Program $1,722
10.649 Pandemic Ebt Administrative Costs $628
84.425 Education Stabilization Fund Arp McKinney - Vento Homeless $550
84.010 Title I Grants to Local Educational Agencies School Improvement & Accountability $494