Finding 60537 (2022-005)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-19

AI Summary

  • Core Issue: 12 out of 24 quarterly expenditure reports were filed late, violating the 20-day deadline.
  • Impacted Requirements: Timely filing of reports with the Illinois State Board of Education is essential for compliance.
  • Recommended Follow-Up: Implement oversight by an additional employee to ensure timely submissions of all 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 12 of the quarterly expenditure reports were not filed in a timely manner. Questioned Costs: None. Context: 12 OF 24 quarterly expenditure reports for both programs were submitted between 5 and 85 days after the 20-day deadline. 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's Response: The District will take the necessary steps to file all quarterly expenditure reports on time in the future.

Corrective Action Plan

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

  • 60538 2022-006
    Significant Deficiency
  • 60539 2022-005
    Significant Deficiency Repeat
  • 60540 2022-006
    Significant Deficiency
  • 60541 2022-005
    Significant Deficiency Repeat
  • 60542 2022-005
    Significant Deficiency Repeat
  • 60543 2022-005
    Significant Deficiency Repeat
  • 60544 2022-005
    Significant Deficiency Repeat
  • 636979 2022-005
    Significant Deficiency Repeat
  • 636980 2022-006
    Significant Deficiency
  • 636981 2022-005
    Significant Deficiency Repeat
  • 636982 2022-006
    Significant Deficiency
  • 636983 2022-005
    Significant Deficiency Repeat
  • 636984 2022-005
    Significant Deficiency Repeat
  • 636985 2022-005
    Significant Deficiency Repeat
  • 636986 2022-005
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $778,830
32.009 Emergency Connectivity Fund Program $292,496
84.287 Twenty-First Century Community Learning Centers $218,411
10.553 School Breakfast Program $87,859
84.424 Student Support and Academic Enrichment Program $87,136
84.367 Improving Teacher Quality State Grants $61,511
84.425 Education Stabilization Fund $44,167
84.027 Special Education_grants to States $29,875
10.559 Summer Food Service Program for Children $9,792
84.123 Perkins Grant $7,065
84.196 Education for Homeless Children and Youth $4,051
10.555 National School Lunch Program $2,333
84.173 Special Education_preschool Grants $1,547
10.649 Pandemic Ebt Administrative Costs $614
93.778 Medical Assistance Program $186