FAC Explorer

Finding 392125 (2023-002)

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Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-04-02
Audit: 302324
Organization: Central Community High School District No. 71 (IL)
Auditor: Scheffel Boyle

AI Summary

  • Core Issue: Three out of ten quarterly expenditure reports were filed late with the Illinois State Board of Education.
  • Impacted Requirements: Reports for ESSER III and ARP Homeless Grants were submitted 27 to 99 days past the deadline.
  • Recommended Follow-Up: Improve management oversight to ensure timely filing of all future expenditure reports.

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. Quarterly expenditure reports filed past required date. There are no questioned costs. In total, 3 of 10 expenditure reports filed with the Illinois State Board of Education were filed past the required date. Expenditure reports for the ESSER III and the ARP Homeless Grants were filed 27 to 99 days late. The District did not employ proper oversight to ensure that the quarterly expenditure reports were filed timely. This was an oversight by management personnel in the District.

Corrective Action Plan

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.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.027 Special Education_grants to States $183,279
84.010 Title I Grants to Local Educational Agencies $80,070
84.358 Rural Education $38,942
10.555 National School Lunch Program $10,068
93.778 Medical Assistance Program $9,798
84.367 Improving Teacher Quality State Grants $6,882
84.424 Student Support and Academic Enrichment Program $2,999
10.553 School Breakfast Program $2,945
84.425 Education Stabilization Fund $782
10.649 Pandemic Ebt Administrative Costs $628