Finding Text
Criteria: Per the Illinois State Board of Education (ISBE) guidelines for Electronic Expenditure Reporting, quarterly expenditure reports must be submitted to ISBE within 20 calendar days of the reporting period end date. Condition: The reports tested were not submitted to ISBE by the report due dates. Questioned Costs: None Context: The reports tested were between 6 and 8 days late. Effect: The compliance requirement for reporting was not met. Cause: The District did not have controls in place to monitor that filings were being done on a timely basis. Recommendation: We recommend that procedures are put in place to ensure that the quarterly expenditure reports are submitted by the due dates set by ISBE. Management's Response: The District management agrees with the finding and recommendation.