Finding 584878 (2023-003)

- Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-01-12

AI Summary

  • Core Issue: The District failed to file any quarterly expenditure reports for the 1st, 2nd, and 3rd quarters, and the 4th quarter reports were submitted significantly late.
  • Impacted Requirements: Reports were due 20 days after each quarter, but the 4th quarter submissions were late by up to 102 days.
  • Recommended Follow-Up: Implement oversight measures, such as involving a second employee, to ensure timely filing of all quarterly reports moving forward.

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: No grant reports were filed for the 1st, 2nd and 3rd quarters for all grants. 4th quarter report for Title I - Low Income was filed 20 days after the 20 day deadline. 4th quarter report for the Title IVA - Student Support was filed 102 days after the 20 day deadline. 4th quarter report for IDEA Preschool was filed 85 days after the 20 day deadline. 4th quarter report for IDEA was filed 60 days after the 20 day deadline. 4th quarter report for Title II - Teacher Quality was filed 28 days after the 20 day deadline. Questioned Costs: None Context: No quarterly reports were filed for the first 3 quarters. The 4th quarter reports for the federal grants ranged from 20 days to 102 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. Managements response: The Distrit will take the necessary steps to file all quarterly expenditure reports on time in the future.

Categories

Student Financial Aid Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.027 Special Education_grants to States $146,342
84.010 Title I Grants to Local Educational Agencies $122,211
84.367 Improving Teacher Quality State Grants $26,630
10.555 National School Lunch Program $21,715
10.553 School Breakfast Program $19,012
84.425 Education Stabilization Fund $18,658
93.778 Medical Assistance Program $16,988
84.173 Special Education_preschool Grants $8,478
84.424 Student Support and Academic Enrichment Program $1,089
10.649 Pandemic Ebt Administrative Costs $628
84.048 Career and Technical Education -- Basic Grants to States $624