Finding 516225 (2024-008)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2024-12-20

AI Summary

  • Core Issue: The District filed multiple quarterly expenditure reports late, missing the 20-day deadline.
  • Impacted Requirements: Reports for ESSER II, ESSER III, and Digital Equity 3 were submitted between 2 to 32 days late.
  • Recommended Follow-Up: Implement oversight measures, such as involving a second employee, to ensure timely filing of all 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: 1st quarter report for ESSER II was filed 32 days after the 20 day deadline. 2nd quarter report for ESSER III was filed 2 days after the 20 day deadline. 1st quarter, 2nd quarter, and fourth quarter reports for Digital Equity 3 were filed 25, 11, and 9 days, respectfully, after the 20 day deadline. Questioned Costs: None. Context: Multiple reports across different quarters in ESSER II, ESSER III, and Digital Equity 3 filed for those grants ranged from 2 days to 32 days filed after the 20 day deadline. 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 the 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 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 expenditure reports on time in the future.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 516226 2024-009
    Significant Deficiency Repeat
  • 516227 2024-009
    Significant Deficiency Repeat
  • 516228 2024-005
    Material Weakness Repeat
  • 516229 2024-006
    Material Weakness
  • 516230 2024-008
    Significant Deficiency Repeat
  • 516231 2024-009
    Significant Deficiency Repeat
  • 516232 2024-010
    Significant Deficiency
  • 516233 2024-007
    Significant Deficiency Repeat
  • 516234 2024-008
    Significant Deficiency Repeat
  • 516235 2024-009
    Significant Deficiency Repeat
  • 516236 2024-003
    Material Weakness
  • 516237 2024-002
    - Repeat
  • 516238 2024-002
    - Repeat
  • 516239 2024-004
    Material Weakness
  • 516240 2024-002
    - Repeat
  • 516241 2024-002
    - Repeat
  • 1092667 2024-008
    Significant Deficiency Repeat
  • 1092668 2024-009
    Significant Deficiency Repeat
  • 1092669 2024-009
    Significant Deficiency Repeat
  • 1092670 2024-005
    Material Weakness Repeat
  • 1092671 2024-006
    Material Weakness
  • 1092672 2024-008
    Significant Deficiency Repeat
  • 1092673 2024-009
    Significant Deficiency Repeat
  • 1092674 2024-010
    Significant Deficiency
  • 1092675 2024-007
    Significant Deficiency Repeat
  • 1092676 2024-008
    Significant Deficiency Repeat
  • 1092677 2024-009
    Significant Deficiency Repeat
  • 1092678 2024-003
    Material Weakness
  • 1092679 2024-002
    - Repeat
  • 1092680 2024-002
    - Repeat
  • 1092681 2024-004
    Material Weakness
  • 1092682 2024-002
    - Repeat
  • 1092683 2024-002
    - Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $454,562
84.010 Title I Grants to Local Educational Agencies $233,568
10.553 National School Lunch Program $64,248
93.778 Medical Assistance Program $30,354
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $26,707
84.424 Student Support and Academic Enrichment Program $26,457
84.027 Special Education Grants to States $25,236
84.358 Rural Education $19,957
10.555 National School Lunch Program $14,676
84.173 Special Education Preschool Grants $2,558
10.649 Pandemic Ebt Administrative Costs $653
84.048 Career and Technical Education -- Basic Grants to States $325