CHESTER COMMUNITY UNIT SCHOOL DISTRICT NO. 139Local Government

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. We noted that 4 of the quarterly expenditure reports were not filed in a timely manner. No questioned costs. Of the 10 quarterly expenditure reports filed, 4 were not filed by the 20-day deadline. Late filing of expenditure reports. The District did not employ proper oversight to ensure that the quarterly expenditure reports were filed timely. We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due date. The District will take the necessary steps to file all quarterly expenditure reports on time in the future.

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. We noted that 9 of the quarterly expenditure reports were not filed in a timely manner. No questioned costs. Of the 15 quarterly expenditure reports filed, 9 were not filed by the 20-day deadline. Late filing of expenditure reports. The District did not employ proper oversight to ensure that the quarterly expenditure reports were filed timely. We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due date. The District will take the necessary steps to file all quarterly expenditure reports on time in the future.

Reporting. The general ledger account function used for nonpublic school pupil services did not agree with the function reported in the expenditure reports submitted to ISBE as well as the budget approved by ISBE. No questioned costs. Of the $10,633 for nonpublic school pupil services expenditures for the grant, the entire amount was coded to an incorrect function in the general ledger. The amounts were properly spent, but the expenditures were recorded in a function that did not match the budget and expenditure reports submitted to ISBE. The District inadvertently did not use the correct function in the general ledger that was used in the expenditure reports and budget reports submitted to ISBE. We recommend that the general ledger account functions and objects used support what is reported to ISBE. The District will ensure that correct general ledger account functions and objects are used in the future.

Period of Performance. Expenditures incurred were not reported in the proper periods on the expenditure reports submitted to ISBE. No questioned costs. Of the $10,633 for nonpublic school pupil services expenditures for the grant, the entire amount was not reported to ISBE until the June 30, 2022 expenditure report when the expenditures were incurred from the months of August 2021 through May 2022. The June 30, 2022 expenditure report submitted to ISBE included expenditures that were incurred outside of that quarter. The District inadvertently did not report the expenditures incurred in the correct quarter to ISBE. We recommend that the expenditures incurred by the District be reported in the proper quarter in the reports to ISBE. The District will ensure that expenditures are reported in the proper quarter in future expenditure reports.

Equipment/Real Property Management. The District budgeted for and reported expenditures that were below its capitalization threshold of $5,000 in a capital outlay object in its general ledger and reports to ISBE. No questioned costs. The District budgeted for and reported $12,351 of expenditures for the ESSER 2 grant in a capital outlay object in both its general ledger and reports to ISBE when each individual item was below its capitalization threshold of $5,000. The District reported expenditures for non-capital outlay items that were below its capitalization threshold of $5,000 in a capital outlay object. The District inadvertently included individual items below its capitalization threshold of $5,000 in a capital outlay object. We recommend that only individual items that meet or exceed the District's capitalization threshold of $5,000 be included in capital outlay objects in its general ledger and expenditure reports to ISBE. The District will ensure that only items that meet or exceed the capitalization threshold of $5,000 be included in capital outlay objects.

Period of Performance. The District reported expenditures to ISBE on the June 30, 2022 expenditure report when they were not incurred and paid for until July 2022. No questioned costs. Of the total $10,743 of expenditures reported on the June 30, 2022 expenditure report, $2,552 was incurred after fiscal year end. While the expenditure was an allowable cost, it was reported out of period. The District reported expenditures on an expenditure report prior to incurring and paying for those expenditures. The District inadvertently claimed expenditures incurred in July 2022 on its June 30, 2022 expenditure report to ISBE. We recommend that the expenditures incurred by the District be reported in the proper period in the reports to ISBE. The District will ensure that expenditures are reported in the proper period in the reports to ISBE.

Condition: We noted that 1 of the quarterly expenditure reports for Title I ? Low Income was not filed in a timely manner.

Condition: Public enrollment and public low income numbers used on the grant application do not tie out to supporting documentation provided for Title I ? Low Income.

Condition: A paraprofessional charged to the grant did not have an active license in the ELIS system on the Illinois State Board of Education website.