Finding 538056 (2024-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-03-27

AI Summary

  • Core Issue: The District lacks proper procedures for reviewing ESSER Fund financial information, leading to late submissions to the Illinois State Board of Education.
  • Impacted Requirements: Accurate and timely reporting of financial information is essential for compliance with state regulations.
  • Recommended Follow-up: Develop and implement specific policies for reviewing and approving grant schedules and reports to ensure timely and accurate submissions.

Finding Text

Condition: During our disbursements and payroll testing, we noted that the District does not have adequate procedures in place for reviewing the accuracy and timeliness of ESSER Fund financial information submitted to the Illinois State Board of Education. Criteria: It is the District’s responsibility to accurately report annual financial information to the Illinois State Board of Education by report deadlines. Cause: A uniform set of policies and procedures for reviewing grant supporting schedules and annual reports is lacking, causing annual reports to be submitted after the required deadlines which included expenses in previous years to be reported in the current year. Effect: Grant compliance with federal grants received in the year cannot be assured when there is not sufficient reviewing and approvals of grant schedules and annual reports. Recommendation: We recommend the District develop specific policy and procedures for reviewing and approving ESSER Fund grant schedules and annual reports to submit accurate reports for compliance with applicable requirements by report deadline dates. Corrective Action Plan: The District and Director of Finance will implement controls to properly report expenses to ISBE on a timely basis.

Corrective Action Plan

The District does have procedures in place for submitting accurate and timely reports to ISBE. The ESSER program was, hopefully, a one-time event in response to a national pandemic crisis. The District believes its expenses were accurately reported and appropriately used to address the needs of our students, especially with respect to addressing learning loss. To the extent that some expenses were considered not timely filed, we believe they met the intents and purposes of the program, and were filed in accordance with accepted protocols in place at the time. In any event, the District will reiterate with staff the necessity to follow procedures, including submission of timely expense reports with the ISBE. Anticipated Date of Completion: This will be ongoing for all further grant expenditure report submissions.

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Other Findings in this Audit

  • 1114498 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $89,160
10.555 National School Lunch Program $80,665
84.010 Title I Grants to Local Educational Agencies $78,695
84.027 Special Education_grants to States $75,832
84.367 Improving Teacher Quality State Grants $43,445
93.778 Medical Assistance Program $24,355
84.424 Student Support and Academic Enrichment Program $3,243