Finding 519034 (2024-004)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-01-13
Audit: 337549
Auditor: Scheffel Boyle

AI Summary

  • Issue: Two out of eleven quarterly expenditure reports were filed late, breaching the 20-day deadline.
  • Requirements Impacted: Timely filing of reports with the Illinois State Board of Education.
  • Recommended Follow-Up: Implement a system of oversight, including a second employee review, to ensure timely submissions.

Finding Text

Criteria: Reporting. All quarterly ependiture 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 2 out of 11 quarterly expenditure reports were not filed in a timely manner. Questioned Costs: None. Context: Out of the 11 filed reports, 2 of them were past the 20 day requirement. For ESSER III, and ARP Homeless Children, the reports for quarter ended 6/30/2024 were submitted on 8/8/2024, 19 days after the 7/20 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 2 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.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 519035 2024-004
    Significant Deficiency Repeat
  • 1095476 2024-004
    Significant Deficiency Repeat
  • 1095477 2024-004
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $44,981
10.553 School Breakfast Program $32,673
84.027 Special Education Grants to States $28,932
10.555 National School Lunch Program $9,174
93.778 Medical Assistance Program $7,331
84.424 Student Support and Academic Enrichment Program $6,517
84.048 Career and Technical Education -- Basic Grants to States $2,903
10.582 Fresh Fruit and Vegetable Program $1,249
84.425 Education Stabilization Fund $951
10.649 Pandemic Ebt Administrative Costs $653
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $450
84.173 Special Education Preschool Grants $137