Finding 967516 (2023-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-04-01

AI Summary

  • Core Issue: The District submitted all quarterly expenditure reports late, violating ISBE requirements.
  • Impacted Requirements: Reports were due 20 days after the expenditure date; all submissions missed deadlines.
  • Recommended Follow-Up: Establish and enforce policies for timely report submissions, and provide staff training on these procedures.

Finding Text

Federal Program Name and Year:Title I Grants to Local Educational Agencies; Project No.:23-4300-00; Assistance Listing no.: 84.010; Passed Through:Illinois State Board of Education; Federal Agency:United States Department of Education. Criteria or specific requirement (including statutory, regulatory, or other citation), Per the Illinois State Board of Education (ISBE) Electronic Expenditure Reporting System Quarterly user guide, quarterly expenditure reports are due 20 calendar days after the expenditure report date. Condition: The District submitted all quarterly expenditure reports late per ISBE requirements. Questioned Costs: None. Context: All quarterly expenditure reports submitted were late. Quarter one was due October 20, 2023 and submitted September 22, 2023. Quarters two and three were not submitted. Quarter four was due July 20, 2023, and submitted October 2, 2023. Effect: The District was out of compliance with its subgrantor/cognizant agency (ISBE) as a result of submitting the expenditure reports late. Cause: The cause of the condition was a lack of a procedure to ensure timely filings in the grant administration department. Recommendation: It is recommended that the District establish policies and procedures regarding timely grant expenditure report submissions and that these policies and procedure be trained on with staff and enforced to ensure compliance. Managements response: See corrective action plan.

Categories

Reporting

Other Findings in this Audit

  • 391074 2023-001
    Significant Deficiency
  • 391075 2023-002
    Significant Deficiency
  • 967517 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $1.26M
84.425 Education Stabilization Fund $964,830
84.027 Special Education_grants to States $523,306
10.553 School Breakfast Program $352,510
93.778 Medical Assistance Program $206,644
84.048 Career and Technical Education -- Basic Grants to States $180,409
84.367 Improving Teacher Quality State Grants $167,124
10.555 National School Lunch Program $84,116
84.424 Student Support and Academic Enrichment Program $66,196
10.649 Pandemic Ebt Administrative Costs $3,135
10.559 Summer Food Service Program for Children $1,826