Finding 517606 (2024-002)

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: The 2nd quarter ESSER 3 report was filed 3 days after the 20 day deadline. Questioned costs: None. Context: The 2nd quarter ESSER 3 report was filed 3 days 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 quartery expenditure reports are filed by the due dates. Management response - The District will take the necessary steps to file all quarterly expenditure reports on time in the future.