Finding 516224 (2024-002)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2024-12-20
Audit: 334032
Auditor: Scheffel Boyle

AI Summary

  • Core Issue: One of the seven quarterly expenditure reports for ESSER expenses was filed late, violating the 20-day deadline.
  • Impacted Requirements: The District failed to comply with reporting requirements set by the Illinois State Board of Education.
  • Recommended Follow-Up: Implement oversight measures, such as involving a second employee, to ensure timely filing of all future 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 (10/20, 1/20, 4/20, 7/20). Condition: Out of 7 reports filed for ESSER expenses claimed in FY24, 1 report was late. The Q1 report for Post Secondary Success was filed 13 days after the deadline. Questioned Costs: No questioned costs. Context: The first quarter report for Post Secondary Success (23-4998-ST) was filed on 11/3/23, 13 days after the 10/20/23 due date. Effect: The District was not in compliance by filing their expenditure reports late. 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 their due dates. Management's Response: The District will take the necessary steps to file all quarterly expenditure reports on time in the future.

Corrective Action Plan

Condition: Expenditure reports for the ESF - Post Secondary Success grant 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's Response: Management will take the necessary steps to file all quarterly expenditure reports on time in the future.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 516220 2024-005
    Significant Deficiency
  • 516221 2024-003
    Significant Deficiency
  • 516222 2024-004
    Significant Deficiency
  • 516223 2024-005
    Significant Deficiency
  • 1092662 2024-005
    Significant Deficiency
  • 1092663 2024-003
    Significant Deficiency
  • 1092664 2024-004
    Significant Deficiency
  • 1092665 2024-005
    Significant Deficiency
  • 1092666 2024-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
10.553 School Breakfast Program $111,299
84.010 Title I Grants to Local Educational Agencies $107,000
93.778 Medical Assistance Program $49,192
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $37,656
10.555 National School Lunch Program $32,762
84.027 Special Education Grants to States $32,509
84.424 Student Support and Academic Enrichment Program $18,942
84.173 Special Education Preschool Grants $4,949
84.425 Education Stabilization Fund $896
10.649 Pandemic Ebt Administrative Costs $653