Steeleville CUSD 138Local 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 7 of the 10 quarterly expenditure reports were not filed in a timely manner. There are no questioned costs. Out of the 10 quarterly reports submitted by the District for FY22, 7 were filed after the 20 day deadline. ESSER Digital Equity and ESSER II both had three reports submitted after the deadline and ESSER III had one report submitted a significant amount of time after the due date. This late report triggered the single audit for FY22. Reporting requirements were not met. This was an oversight by management personnel in the District due to turnover in the District Office. The District did not employ proper oversight to ensure that the quarterly expenditure reports were filed timely.

Reporting. The accounts used to record expenditures on the quarterly expenditure reports should match the general ledger accounts when the expenditures are recorded. It was noted that there was an inconsistency when comparing the general ledger to what was reported on the expenditure reports. There are no questioned costs. An item of $509.69 was reported as a capital outlay expense, but was recorded in the general ledger in a supplies account. It does not meet the $500 threshold for being reported as equipment in capital outlay. The District should have recorded this item as a supplies expenditure. An expenditure item of $19,100 was listed on the budget as a purchased service but was recorded in a supplies account. An item of $4,387 was reported as a purchased service, but recorded on the general ledger in a supplies account. The expenditures were not recorded/reported consistently between the two reports. A coding error was made when entering the expenditures into the general ledger.