Finding 60543 (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.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 60537 2022-005
    Significant Deficiency Repeat
  • 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
  • 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