Finding 503195 (2024-003)

Significant Deficiency
Requirement
H
Questioned Costs
-
Year
2024
Accepted
2024-10-21

AI Summary

  • Core Issue: Expenditures were reported in the wrong quarter to the Illinois State Board of Education.
  • Impacted Requirements: Expenditures must be reported in the quarter they are incurred.
  • Recommended Follow-Up: The finance team will monitor grant coordinators for accurate reporting.

Finding Text

Period of Performance. Expenditures were reported in an incorrect quarter to the Illinois State Board of Education. No questioned costs. Of the 25 expenditures tested for the IDEA Cluster, two were reported in the June 30, 2024 expenditure report to the Illinois State Board of Education when they were incurred in a prior quarter of the fiscal year. The expenditures were reported on a quarterly expenditure report to the Illinois State Board of Education that did not match the quarter that the expenditure was incurred . The expenditure was applied to the grant via journal entry to the general ledger in the quarter ending June 30, 2024 when the expenditure had been incurred by the District in a prior quarter during the fiscal year. The District should report expenditures to the Illinois State Board of Education in the quarter that the expenditure is incurred. The District finance team will continue to monitor reporting by grant coordinators to ensure accurate reporting.

Corrective Action Plan

Condition: During testing of the IDEA flowthrough grant, it was noted that expenditures were reported in an incorrect quarter to the Illinois State Board of Education. Recommendation: The District should report expenditures to the Illinois State Board of Education in the quarter that the expenditure is incurred. Management Response: The District will continue to monitor reporting by grant coordinators to ensure accurate reporting. Anticipated Date of Completion: June 30, 2025

Categories

Period of Performance Reporting

Other Findings in this Audit

  • 503194 2024-002
    Significant Deficiency Repeat
  • 503196 2024-002
    Significant Deficiency Repeat
  • 503197 2024-002
    Significant Deficiency Repeat
  • 503198 2024-002
    Significant Deficiency Repeat
  • 503199 2024-004
    Significant Deficiency Repeat
  • 503200 2024-005
    Significant Deficiency
  • 1079636 2024-002
    Significant Deficiency Repeat
  • 1079637 2024-003
    Significant Deficiency
  • 1079638 2024-002
    Significant Deficiency Repeat
  • 1079639 2024-002
    Significant Deficiency Repeat
  • 1079640 2024-002
    Significant Deficiency Repeat
  • 1079641 2024-004
    Significant Deficiency Repeat
  • 1079642 2024-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.553 School Breakfast Program $741,264
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $255,031
10.555 National School Lunch Program $243,762
84.287 Twenty-First Century Community Learning Centers $216,506
93.778 Medical Assistance Program $211,974
84.027 Special Education Grants to States $150,268
10.560 State Administrative Expenses for Child Nutrition $143,247
84.048 Career and Technical Education -- Basic Grants to States $86,332
84.424 Student Support and Academic Enrichment Program $36,330
10.559 Summer Food Service Program for Children $34,732
84.425 Education Stabilization Fund $17,650
84.041 Impact Aid $16,080
84.013 Title I State Agency Program for Neglected and Delinquent Children and Youth $7,108
10.649 Pandemic Ebt Administrative Costs $6,180
84.173 Special Education Preschool Grants $3,617
84.010 Title I Grants to Local Educational Agencies $1,584