Finding 524167 (2024-005)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-02-21

AI Summary

  • Core Issue: Six out of eleven quarterly expenditure reports for FY24 were filed late, violating the 20-day deadline.
  • Impacted Requirements: Timely submission of reports to the Illinois State Board of Education was not met, affecting compliance.
  • Recommended Follow-Up: Implement additional oversight, 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. Condition: We noted that 6 of the 11 quarterly expenditure reports submitted for FY24 were not filed in a timely manner. Questioned Costs: There are no questioned costs. Context: ARP Homeless (2024) Q4 report was 23 days late. Elevating Educator's Q1 and Q2 reports were 89 and 25 days late, respectively. ESSER II's Q1 report was 28 days late. Early Childhood: Jumpstart Kindergarten and First Grade's Q1 report was 40 days late. Early Childhood: Jumpstart Kindergarten's Q1 report was 40 days late. Of 11 reports submitted in FY, 6 were filed late. All reports were filed between 23 and 89 days late. Effect: Reporting requirements were not met. This was an oversight by management personnel in the District due to turnover in the District Office. 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 Response: The District 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

  • 524160 2024-004
    Significant Deficiency
  • 524161 2024-006
    Significant Deficiency
  • 524162 2024-007
    Significant Deficiency
  • 524163 2024-005
    Significant Deficiency Repeat
  • 524164 2024-007
    Significant Deficiency
  • 524165 2024-005
    Significant Deficiency Repeat
  • 524166 2024-005
    Significant Deficiency Repeat
  • 524168 2024-005
    Significant Deficiency Repeat
  • 1100602 2024-004
    Significant Deficiency
  • 1100603 2024-006
    Significant Deficiency
  • 1100604 2024-007
    Significant Deficiency
  • 1100605 2024-005
    Significant Deficiency Repeat
  • 1100606 2024-007
    Significant Deficiency
  • 1100607 2024-005
    Significant Deficiency Repeat
  • 1100608 2024-005
    Significant Deficiency Repeat
  • 1100609 2024-005
    Significant Deficiency Repeat
  • 1100610 2024-005
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $647,099
84.027 Special Education Grants to States $254,447
10.553 School Breakfast Program $92,143
84.424 Student Support and Academic Enrichment Program $66,128
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $64,532
84.287 Twenty-First Century Community Learning Centers $43,871
84.173 Special Education Preschool Grants $29,175
84.425 Education Stabilization Fund $17,776
84.048 Career and Technical Education -- Basic Grants to States $17,526
10.559 Summer Food Service Program for Children $9,655
93.778 Medical Assistance Program $5,852
84.196 Education for Homeless Children and Youth $3,355
10.555 National School Lunch Program $680
10.649 Pandemic Ebt Administrative Costs $653