Finding 598349 (2022-001)

- Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2022-12-05

AI Summary

  • Core Issue: The District failed to file quarterly expenditure reports on time, with delays ranging from 16 to 41 days past the deadline.
  • Impacted Requirements: Reports for Title I, Title II, IDEA Cluster, and ESSER were not submitted within the required 20-day timeframe.
  • Recommended Follow-Up: Implement oversight measures, 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 (10/20, 1/20, 4/20 and 7/20). Condition: No reports were filed for Quarters 2 and 3 and Quarter 4 was filed 16 days after the 20 day deadline for Title I - Low Income. No reports were filed for Quarters 2 and 3 and Quarter 4 was filed 21 days after the 20 day deadline for Title II - Teacher Quality. No report was filed for Quarter 2 and Quarter 3 was filed 41 days after the 20 day deadline for the IDEA Cluster. Quarter 4 for ESSER was filed 8 days after the 20 day deadline. Questioned Costs: No questioned costs. Context: The quarterly reports for the federal grants ranged from 16 days to 41 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. 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

Programs in Audit

ALN Program Name Expenditures
84.027 Special Education_grants to States $160,104
84.367 Improving Teacher Quality State Grants $39,717
84.425 Education Stabilization Fund $33,709
10.555 National School Lunch Program $23,177
93.778 Medical Assistance Program $17,565
10.553 School Breakfast Program $12,337
84.358 Rural Education $10,484
84.173 Special Education_preschool Grants $7,025
84.010 Title I Grants to Local Educational Agencies $4,510
10.559 Summer Food Service Program for Children $2,074
10.549 Rural Child Poverty Nutrition Center $614