Finding 387192 (2023-005)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-03-28

AI Summary

  • Core Issue: Six quarterly expenditure reports were filed late, violating the 20-day deadline.
  • Impacted Requirements: Timely filing of reports with the Illinois State Board of Education was not met, affecting reimbursement eligibility for earlier expenses.
  • Recommended Follow-Up: Improve oversight and management processes to ensure timely submissions and prevent future compliance issues.

Finding Text

Reporting. 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. We noted that 6 of the quarterly expenditure reports were not filed in a timely manner. There were expenses with dates on them that should have been reported in earlier quarter reports. There are no questioned costs. Out of the 13 quarterly reports submitted by the District for FY23, 6 were filed after the due date of the 20th of the month - 2 quarter reports in ESSER III, 1 report in ESSER II, 1 report in ARP Homeless, and 2 reports in Elevating Education. The first expenditure report for ESSER II was not until 3/31, but the dates associated with some expenditures occured before this quarter, and could have been submitted for reimbursement in an earlier quarter. SB will include as a repeat compliance finding. The District did not employ proper oversight to ensure that the quarterly expenditure reports were filed timely. Reporting requirements were not met. This was an oversight by management personnel in the District due to turnover in the District Office.

Categories

Cash Management Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 387189 2023-005
    Significant Deficiency Repeat
  • 387190 2023-005
    Significant Deficiency Repeat
  • 387191 2023-005
    Significant Deficiency Repeat
  • 963631 2023-005
    Significant Deficiency Repeat
  • 963632 2023-005
    Significant Deficiency Repeat
  • 963633 2023-005
    Significant Deficiency Repeat
  • 963634 2023-005
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $1.05M
84.287 Twenty-First Century Community Learning Centers $176,129
10.553 School Breakfast Program $99,297
84.010 Title I Grants to Local Educational Agencies $78,451
84.424 Student Support and Academic Enrichment Program $64,955
84.367 Improving Teacher Quality State Grants $64,526
84.173 Special Education_preschool Grants $23,746
84.048 Career and Technical Education -- Basic Grants to States $14,207
10.559 National School Lunch Program $11,703
10.555 National School Lunch Program $5,508
84.027 Special Education_grants to States $5,210
84.196 Education for Homeless Children and Youth $2,304
10.649 Pandemic Ebt Administrative Costs $628