Finding 392292 (2023-004)

- Repeat Finding

Requirement

Questioned Costs

Year

2023

Accepted

2024-04-04

Audit: 302582

Organization: Carlyle Community Unit School Dist. #1 (IL)

Auditor: Scheffel Boyle

AI Summary

Core Issue: The District submitted one of four required ESSER III grant reports late, specifically 22 days after the deadline.
Impacted Requirements: Compliance with the reporting requirement that mandates all IWAS grant reports be submitted within 20 days after the quarter ends.
Recommended Follow-Up: Implement better oversight processes to ensure timely submission of all quarterly expenditure reports in the future.

Finding Text

The audit finding is in the compliance requirement Reporting. All IWAS grant reports are due 20 days after the quarter end. The District did not submit all their ESSER III reports timely. Out of the four required quarterly reports for the ESSER III grant in fiscal year 2023, the district filed one report late. This report was 22 days late. The District did not provide proper oversight to ensure that the quarterly expenditure reports were filed timely, thus resulting in past-due quarterly report.

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. The District will take the necessary steps to file all quarterly expenditure reports on time in the future.

Other Findings in this Audit

968734 2023-004

- Repeat

Programs in Audit

ALN	Program Name	Expenditures
84.425	Education Stabilization Fund	$287,646
84.010	Title I Grants to Local Educational Agencies	$162,920
10.553	School Breakfast Program	$56,253
84.367	Improving Teacher Quality State Grants	$37,637
93.778	Medical Assistance Program	$29,264
10.555	National School Lunch Program	$22,057
84.424	Student Support and Academic Enrichment Program	$17,520
84.173	Special Education_preschool Grants	$3,106
84.027	Special Education_grants to States	$799
10.649	Pandemic Ebt Administrative Costs	$628