Finding Text
Criteria: According to the State and Federal Grant Administration Policy, Fiscal Requirements and Procedures handbook published by the Illinois State Board of Education (ISBE), expenditures for the Title I - Low Income program are required to be reported to the ISBE on a quarterly basis; quarterly reports are due twenty days following the end of the reporting quarter. Condition: During the course of the audit, it was noted the District did not always file expenditure reports within the stated time period for its Tile I - Low Income Program. Questioned Costs: None. Context: Two quarters reported for the Title I - Low Income Program were reported past the 20 day following quarter-end time period. For the quarter ended September 30, 2021, the District filed expenditure detail on October 25, 2021. For the quarter ended June 30, 2022, the District filed expenditure detail on July 21, 2022. Effect: The District was not in compliance with the grant regulations over reporting. Cause: The District did not have procedures requiring a formal documented review of the District's compliance with the reporting requirements. Recommendation: We recommend the District take steps to ensure expenditure reports are filled with the ISBE on a timely basis. Management's response: The District will implement an internal procedure to ensure proper filing within 20 days of quarter end to be in reporting compliance.