Finding 609234 (2022-002)

- Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2022-12-01

AI Summary

  • Core Issue: The District failed to file quarterly expenditure reports on time, with delays ranging from 7 to 90 days past the deadline.
  • Impacted Requirements: Reports must be submitted within 20 days after each quarter ends, as mandated by the Illinois State Board of Education.
  • 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: Quarters 1 and 2 for ESSER - Digital Equity were not filed due to no expenses and quarter 3 was filed 85 days after the 20 days deadline. Quarter 4 of ESSER II was filed 7 days after the 20 days deadline. Quarter 1 of ESSER ER was filed 90 days after the 20 day deadline and quarter 2 was filed 11 days after the 20 day deadline. Questioned Costs: No questioned costs. Context: The quarterly reports for the federal grants ranged from 7 days to 90 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 $457,591
10.553 School Breakfast Program $135,320
84.367 Improving Teacher Quality State Grants $105,542
84.425 Education Stabilization Fund $38,958
84.424 Student Support and Academic Enrichment Program $25,689
84.173 Special Education_preschool Grants $22,590
84.010 Title I Grants to Local Educational Agencies $17,575
93.778 Medical Assistance Program $17,574
84.048 Career and Technical Education -- Basic Grants to States $16,630
10.555 National School Lunch Program $13,603
10.559 Summer Food Service Program for Children $9,814
10.558 Child and Adult Care Food Program $3,424
10.649 Pandemic Ebt Administrative Costs $614