CAHOKIA COMMUNITY UNIT SCHOOL DISTRICT NO. 187Local Government

Criteria: Reporting. All quarterly expenditure reports must be filed with the Illinois State Board of Education no later than 20 days after the quarter. Condtion: 2nd quarter report for Special Education IDEA was filed 16 day deadline. 3rd quarter report for Special Education IDEA was filed 18 days after the 20 day deadline. 4th quarter report for Special Education IDEA was filed 58 days after the 20 day deadline. 2nd quarter report for Special Education IDEA EI was filed 16 days after the 20 day deadline. 3rd quarter report for Special Educaton IDEA EI was filed 18 days after the 20 day deadline. 4th quarter report for Special Education IDEA EI was filed 58 days after the 20 day deadline. 2nd quarter report for Special Education Preschool was filed 16 days after the 20 day deadline. 3rd quarter report for Special Education Preschool was filed 18 days after the 20 day deadline. 4th quarter for Special Educaiton Preschool was filed 51 days after the 20 day deadline. Questioned Costs - None. Context: The 2nd quarter reports were 16 days late for all grants, the 3rd quarter reports were 18 days late for all grant and 4th quarter reports were late from 51-58 days. 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 due to turnover in the special education grant department. Recommendation: We recommend that steps are taken, including oversight 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

Criteria: Allowable Costs/Activites Allowed: The District is required to reprot allowable costs/activities allowed based on the grant , the grant budget and for the period of the grant. Condition: The District did not submit accurate expenditure reports by claiming an expense that was obligated at year end. The District claimed an expense that was not paid by year end. This expense should have been recorded as an outstanding obligation. Questioned Costs: $10,169 in 1000-400 the District claimed an expense for an open purchase order that was not paid by year end. Context: The District claimed an expense that was not paid during the current year. Effect: The District overstated the grants expense by $10,169. Cause: The District did not employ proper oversight to ensure that the quarterly expenditure reports claimed only expenses that were paid during the current year. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that expenditures reports are reviewed for allowable expenses and that all expenses claimed are for expenses paid during the year. Management response: The District will take the necessary steps to only claim allowance expenses on future expenditure reports.

Criteria: Allowable Costs/Activites Allowed: The District is required to reprot allowable costs/activities allowed based on the grant , the grant budget and for the period of the grant. Condition: The District did not submit accurate expenditure reports by claiming an expense that was obligated at year end. The District claimed an expense that was not paid by year end. This expense should have been recorded as an outstanding obligation. Questioned Costs: $27,807 in 1000-400 the District claimed an expense for an open purchase order that was not paid by year end. Context: The District claimed an expense that was not paid during the current year. Effect: The District overstated the grants expense by $27,807. Cause: The District did not employ proper oversight to ensure that the quarterly expenditure reports claimed only expenses that were paid during the current year. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that expenditures reports are reviewed for allowable expenses and that all expenses claimed are for expenses paid during the year. Management response: The District will take the necessary steps to only claim allowance expenses on future expenditure reports.

Criteria: 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: Quarter 1 of ESSER McKinney Vento Homeless was filed 32 days after the 20 day deadline. Questioned Costs: No questioned costs. Context: The 1st quarter report was filled 32 days after the 20 day deadline. Effect: The District was not in compliance by filing their expenditure report 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's response: The District will take the necessary steps to file all quarterly expenditure reports on time in the future.

Criteria: 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: Quarter 1 of Title I School Accountability was not filed.The District filed expenses through October 31, 2022 on November 21, 2022, therefore the 1st quarter expenses was filed 32 days after the 20 day deadline. Questioned Costs: No questioned costs. Context: The 1st quarter report was filled 32 days after the 20 day deadline. Effect: The District was not in compliance by filing their expenditure report 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's response: The District will take the necessary steps to file all quarterly expenditure reports on time in the future.

Reporting: To determine that an accurate June 30, 2023 expenditure report was filed with the Illinois State Board of Education. The District reported expenses on the June 30, 2023 report that were paid after year end. Condition: It was noted that the District claimed a total of $7,292,830 at June 30, 2023, however, $166,806 of these expenses were paid after year end and should be considered outstanding obligations at June 30, 2023. Questioned Costs: No questioned costs. Context: The District claimed expenses on the June 30, 2023 expenditure report that were not paid until July 2023. The expenses were allowable under the grant, but the District claimed the expenses early. Effect: The District claimed expenses early and were reimbursed for expenses of $166,806 in July 2023 that were not paid until July 2023. Cause: The District mistakenly picked up the wrong total on the general ledger report used to claim expenses. Recommendation: We recommend reconciling the general ledger totals for June 30 to the expenditure reports before submitting. Management's response: The District will add a vertification process to reconcile the June 30 general ledger to the expenditure reports before submitting.

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: Quarter 1 of ESSER 2, Digital Equity, ESSER 3 were all filed 1 day after the 20 day deadline. Quarter 3 of Digital Equity was filed 113 days after the 20 day deadline. Quarter 4 of ER was filed 18 days after the 20 day deadline. Questioned Costs. No questioned costs. Context: The quarterly reports for the federal grants ranged from 1 day to 113 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. Managements response: The District will take the necessary steps to file all quarterly expenditure reports on time in the future.

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: Quarter 1 of IDEA Preschool, IDEA Flow Through, and IDEA Expansion were all filed 1 day after the 20 day deadline. Questioned Costs. No questioned costs. Context: The quarterly reports for the federal grants were filed 1 day 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. Managements response: The District will take the necessary steps to file all quarterly expenditure reports on time in the future.

Criteria - Reporting - The accounts used to record expenditures on the quarterly expenditure reports should match the general ledger accounts where the expenditures were recorded. Condition: There was an inconsistency when comparing the general ledger to the expenditure reports. Questioned Costs: None. Context: Tied out all the expenditure account numbers in the general ledger versus the expenditure reports at June 30, 2021. Noted that expenditures recorded in 1000-300 were budgeted for and should have been reported in 1000-400 and 1000-500. As this grant is not final, the District will reclassify the expenses to the correct accounts. Effect: The expenditures were not recorded/reported consistently between the two reports. Cause: A posting error was made when entering the expenses into the general ledger. Recommendation: We recommend reviewing the general ledger to the grant budget and verifying that expenses are posted correctly before submitting the expenditure report. Management response: The District will review the general ledger for correct coding before submitting the expenditure reports.

Criteria: Expenditure reports are required to be submitted on a quarterly basis and are due to ISBE 20 days after the quarter ends (10/20, 1/20, 4/20 and 7/20). Condition: We noted that the School District did not submit timely reports for the September 30, 2019 report that was due 10/20/19. Questioned costs: None. Context: The School District filed the Title I - Low Income 9/30/19 expenditure report late on 10/23/19. ISBE requires the reports be submitted 20 days after the quarter ends. Effect: The School District was not in compliance with ISBE by filing the expenditure report late. Cause: The School District was still gathering the information needed as the budget was not approved until September 16, 2019 and the School District needed time to get budgets entered into their system and determine that expenditures were coded correctly. Recommendation: To communicate to all employees involved in the grants when the reports are due and monitor when reports are submitted. Management's response: Management plans to communicate to each grant director when the reports are due and to monitor when reports are filed.

Criteria: Procurement Suspension & Debarment. Condition: Federal and State monitoring noted that the School District was not compliant with procurement by formal purchase (competitive), the acquisition of supplies or services in which the aggregate dollar amount is expected to exceed $25,000. The School District purchased new cafeteria equipment for multiple schools without conducting a formal purchase (bid). Questioned costs: None. Context: The School District did not obtain the necessary bids for the cafeteria equipment. Effect: The School District was not in compliance with the procurement standard. Cause: The School District was not aware that the procurement standard was for the aggregate amount spent as each equipment piece purchased was under $25,000 individually. Recommendation: To obtain bids for all purchases of acquisition of supplies or services in which the aggregate amount will exceed $25,000. Management's Reponse: Management plans to obtain bids on all purchases over $25,000 in the future.

Criteria: Expenditure reports are required on a quarterly basis and are due at ISBE 20 days after the quarter ends (10/20, 1/20, 4/20 and 7/20). Condition: We noted that the School District did not submit timely reports for the September 30, 2018 reports that were due 10/20/18, the December 31, 2018 reports due 1/20/19, the March 31, 2019 reports that were due 4/20/19, or the June 30, 2019 reports that were due 7/20/19. Questioned costs: No questioned costs. Context: File the Title I - Low Income grant 12/31/18, 3/31/19 and 6/30/19 reports late, Title IVA Student Support grant 9/30/18, 3/31/19 and 6/30/19 reports late, Title IV 21st Century 6/30/19 report late, Preschool Expansion grant 9/30/18, 12/31/18, 3/31/19 and 6/30/19 reports late, Title II Teacher Quality 9/30/18, 3/31/19 and 6/30/19 reports late. Effect: The District was not in compliance with ISBE by filing the expenditure reports late. Cause: The District was still gathering the information needed and filed the reports late. Recommendation: To communicate to all employees involved in the grants when the due dates of the reports are due and monitor when reports are submitted. Management response: Management plans to communicate to each grant director when the reports are due and to monitor when reports are filed.

Criteria: To determine that an accurate expenditure report was filed. Condition: The amount claimed on the June 30, 2019 expenditure reports did not match the general ledger reports. The expenditure reports included in account 2210-400 the totals for 2210 accounts. Questioned costs: No questioned costs. Context: The grant claimed $4522 instead of $1080 for line item 2210-400. Effect. The School District did not file accurate expenditure reports at 6/30/19. The School District noticed their error when they filed the expenditure report dated 8/26/19 and they corrected the amount. Cause: The School District made an error in entering the total for account 2210-400. Recommendation: To reconcile the grant expense reports to the expenditure reports before filing. Management response: Management agrees to amend their procedures to reconcile the expenditure reports before filing.

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