Finding 47677 (2022-003)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-01-22
Audit: 44498
Auditor: Scheffel Boyle

AI Summary

  • Issue: 7 out of 11 quarterly expenditure reports were filed late, missing the 20-day deadline.
  • Impact: This oversight reflects a lack of proper management oversight in the District.
  • Recommendation: Implement a system where a second employee reviews deadlines to ensure timely filing of reports.

Finding Text

Criteria: 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. Condition: We noted that 7 out of 11 quarterly expenditure reports were not filed in a timely manner. Questioned Costs: NONE. Context: Q1, Q2, and Q3 reports for three out of the four programs were submitted between 12 and 41 days after the 20-day deadline. Effect: This was an oversight by management personnel in the District. Cause: The District did not employ proper oversight to ensure that the quarterly expenditure reports were filed timely. Recommendation: 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. Management's Response: Management will take the necessary steps to file all quarterly expenditure reports on time in the future.

Corrective Action Plan

Condition: We noted that 7 out of 11 quarterly expenditure reports were not filed in a timely manner. Recommendation: 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. Management Response: Management will take the necessary steps to file all quarterly reports on time in the future. Anticipated Date of Completion: June 30, 2023

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 47678 2022-003
    Significant Deficiency Repeat
  • 624119 2022-003
    Significant Deficiency Repeat
  • 624120 2022-003
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.048 Career and Technical Education -- Basic Grants to States $77,265
84.010 Title I Grants to Local Educational Agencies $45,860
84.027 Special Education_grants to States $34,078
10.553 School Breakfast Program $25,181
93.778 Medical Assistance Program $8,466
10.555 National School Lunch Program $7,601
84.367 Improving Teacher Quality State Grants $5,237
84.425 Education Stabilization Fund $3,373
10.649 Pandemic Ebt Administrative Costs $614
84.173 Special Education_preschool Grants $71