Illinois State Board of Education’s Oversight of Local Educational Agency Single Audit Resolution

The audit found that the Illinois State Board of Education (the Illinois SEA) did not provide effective oversight to ensure that LEAs took timely and appropriate action to correct single audit findings. This occurred because the Illinois SEA lacked an audit resolution process that effectively resolved findings, did not comply with Federal requirements, and lacked coordination among divisions and between the SEA and the LEAs. No one division within the Illinois SEA was overseeing this function and the SEA did not develop appropriate controls to identify weaknesses or areas of noncompliance.