Criteria: Reporting. To determine that an accurate 6/30/24 expenditure report was filed with the Illinois State Board of Education. The District underclaimed expenses on the 6/30/24 expenditure report and claimed on the 7/31/24 expenditure report after year end. Condition: The District's general ledger totals are inconsistent with the expenditure reports as a result of claiming expenditures in the wrong period. It was noted that the District claimed $129,586 of 1000-100 expenses at 3/31/24 and 6/30/24 for IDEA Flow Through FY 24. It was noted that the District claimed $7,583 of 1000-100 at 3/31/24 and 6/30/24 for IDEA Preschool FY 24. The District underclaimed salaries in account 1000-100 at 6/30/24 and included April-June 2024 expenses in the 7/31/24 expenditure claim in both grants. Questioned Costs: No questioned costs Context: The District only claimed costs through 3/31/24, and claimed costs for April-June after year end. The expenses were allowable under the grant, but the District should have claimed April, May and June 1000-100 expenditures in the 6/30/24 report, and not in the 7/31/24 report in both grants. Effect: The general ledger totals are inconsistent with the amounts reported to ISBE. Cause: The District mistakenly picked up FY24 expenses on the July 2024 expenditure report. Recommendation: We recommend reconciling the general ledger totals to the expenditure reports before submitting. Management's Response: The District will add a verification process to reconcile the general ledger totals to the expenditure reports before submitting.
Criteria: Reporting. To determine that an accurate final 8/31/23 expenditure report was filed with the Illinois State Board of Education based on guidelines prescribed by the Illinois State Board of Education. Condition: The District claimed $167,338 in account 1000-100 at 8/31/2023, however actual expenses were $166,702. Questioned Costs: Questioned costs are $636 in 1000-100. Context: It was noted that the District overreported salaries by $636 when comparing the expenditure reports to the general ledger detail. Effect: The District submitted an expenditure report claiming costs slightly higher than actually paid. Cause: The District mistakenly picked up the wrong total on the general ledger report used to claim expenses. Recommendation: We recommend reviewing the grant tracking worksheets before creating the expenditure reports to ensure actual costs are consistent with what is entered into the grant. We recommend reconciling the budgeted amount to the general ledger totals and reconciling those to expenditure reports before submitting. Management's Response: The District will review the budgeted cost of items and the amount recorded in the general ledger against the expenditure reports before submitting.
Criteria: Reporting. To determine that an accurate 6/30/24 expenditure report was filed with the Illinois State Board of Education. The District reported expenses on the 6/30/24 report including costs that were paid after year-end. Condition: The District's general ledger totals for account 2300-100 are inconsistent with the expenditure reports as a result of claiming expenses too early. It was noted that on the 3/31/24 expenditure report the District claimed $15,000 in payroll expenses with actual payroll of $9,583 resulting in $5,417 claimed early. Then on the 6/30/24 expenditure report the District claimed $15,000 in payroll expenses with actual payroll of $13,333, resulting in $1,667 claimed early. The $1,667 should be considered outstanding obligations at 6/30/24. Questioned Costs: No questioned costs. Context: The District claimed expenses on the 3/31/24 and 6/30/24 expenditure reports that were paid after the expenditure report date. The expenses were allowable under the grant, but the District claimed the expenses too early. Effect: The District claimed expenses early and were reimbursed for expenses in April 2024 that were not paid until April through August 2024. Cause: The District mistakenly reported the full budgeted amount in 2300-100 versus the actual expenses. Recommendation: We recommend reconciling the general ledger AP totals to the expenditure reports before submitting. Management's Response: The District will add a verification process to reconcile the general ledger AP totals to the expenditure reports before submitting.
Criteria: Reporting. To determine that an accurate 6/30/24 expenditure report was filed with the Illinois State Board of Education. The District underclaimed expenses on the 6/30/24 expenditure report and claimed on the 7/31/24 expenditure report after year end. Condition: The District's general ledger totals are inconsistent with the expenditure reports as a result of claiming expenditures in the wrong period. It was noted that the District claimed $129,586 of 1000-100 expenses at 3/31/24 and 6/30/24 for IDEA Flow Through FY 24. It was noted that the District claimed $7,583 of 1000-100 at 3/31/24 and 6/30/24 for IDEA Preschool FY 24. The District underclaimed salaries in account 1000-100 at 6/30/24 and included April-June 2024 expenses in the 7/31/24 expenditure claim in both grants. Questioned Costs: No questioned costs Context: The District only claimed costs through 3/31/24, and claimed costs for April-June after year end. The expenses were allowable under the grant, but the District should have claimed April, May and June 1000-100 expenditures in the 6/30/24 report, and not in the 7/31/24 report in both grants. Effect: The general ledger totals are inconsistent with the amounts reported to ISBE. Cause: The District mistakenly picked up FY24 expenses on the July 2024 expenditure report. Recommendation: We recommend reconciling the general ledger totals to the expenditure reports before submitting. Management's Response: The District will add a verification process to reconcile the general ledger totals 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, 7/20). Condition: Out of 7 reports filed for ESSER expenses claimed in FY24, 1 report was late. The Q1 report for Post Secondary Success was filed 13 days after the deadline. Questioned Costs: No questioned costs. Context: The first quarter report for Post Secondary Success (23-4998-ST) was filed on 11/3/23, 13 days after the 10/20/23 due date. 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 their due dates. Management's Response: The District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Criteria: Reporting. To determine that an accurate 6/30/24 expenditure report was filed with the Illinois State Board of Education. The District underclaimed expenses on the 6/30/24 expenditure report and claimed on the 7/31/24 expenditure report after year end. Condition: The District's general ledger totals are inconsistent with the expenditure reports as a result of claiming expenditures in the wrong period. It was noted that the District claimed $129,586 of 1000-100 expenses at 3/31/24 and 6/30/24 for IDEA Flow Through FY 24. It was noted that the District claimed $7,583 of 1000-100 at 3/31/24 and 6/30/24 for IDEA Preschool FY 24. The District underclaimed salaries in account 1000-100 at 6/30/24 and included April-June 2024 expenses in the 7/31/24 expenditure claim in both grants. Questioned Costs: No questioned costs Context: The District only claimed costs through 3/31/24, and claimed costs for April-June after year end. The expenses were allowable under the grant, but the District should have claimed April, May and June 1000-100 expenditures in the 6/30/24 report, and not in the 7/31/24 report in both grants. Effect: The general ledger totals are inconsistent with the amounts reported to ISBE. Cause: The District mistakenly picked up FY24 expenses on the July 2024 expenditure report. Recommendation: We recommend reconciling the general ledger totals to the expenditure reports before submitting. Management's Response: The District will add a verification process to reconcile the general ledger totals to the expenditure reports before submitting.
Criteria: Reporting. To determine that an accurate final 8/31/23 expenditure report was filed with the Illinois State Board of Education based on guidelines prescribed by the Illinois State Board of Education. Condition: The District claimed $167,338 in account 1000-100 at 8/31/2023, however actual expenses were $166,702. Questioned Costs: Questioned costs are $636 in 1000-100. Context: It was noted that the District overreported salaries by $636 when comparing the expenditure reports to the general ledger detail. Effect: The District submitted an expenditure report claiming costs slightly higher than actually paid. Cause: The District mistakenly picked up the wrong total on the general ledger report used to claim expenses. Recommendation: We recommend reviewing the grant tracking worksheets before creating the expenditure reports to ensure actual costs are consistent with what is entered into the grant. We recommend reconciling the budgeted amount to the general ledger totals and reconciling those to expenditure reports before submitting. Management's Response: The District will review the budgeted cost of items and the amount recorded in the general ledger against the expenditure reports before submitting.
Criteria: Reporting. To determine that an accurate 6/30/24 expenditure report was filed with the Illinois State Board of Education. The District reported expenses on the 6/30/24 report including costs that were paid after year-end. Condition: The District's general ledger totals for account 2300-100 are inconsistent with the expenditure reports as a result of claiming expenses too early. It was noted that on the 3/31/24 expenditure report the District claimed $15,000 in payroll expenses with actual payroll of $9,583 resulting in $5,417 claimed early. Then on the 6/30/24 expenditure report the District claimed $15,000 in payroll expenses with actual payroll of $13,333, resulting in $1,667 claimed early. The $1,667 should be considered outstanding obligations at 6/30/24. Questioned Costs: No questioned costs. Context: The District claimed expenses on the 3/31/24 and 6/30/24 expenditure reports that were paid after the expenditure report date. The expenses were allowable under the grant, but the District claimed the expenses too early. Effect: The District claimed expenses early and were reimbursed for expenses in April 2024 that were not paid until April through August 2024. Cause: The District mistakenly reported the full budgeted amount in 2300-100 versus the actual expenses. Recommendation: We recommend reconciling the general ledger AP totals to the expenditure reports before submitting. Management's Response: The District will add a verification process to reconcile the general ledger AP totals to the expenditure reports before submitting.
Criteria: Reporting. To determine that an accurate 6/30/24 expenditure report was filed with the Illinois State Board of Education. The District underclaimed expenses on the 6/30/24 expenditure report and claimed on the 7/31/24 expenditure report after year end. Condition: The District's general ledger totals are inconsistent with the expenditure reports as a result of claiming expenditures in the wrong period. It was noted that the District claimed $129,586 of 1000-100 expenses at 3/31/24 and 6/30/24 for IDEA Flow Through FY 24. It was noted that the District claimed $7,583 of 1000-100 at 3/31/24 and 6/30/24 for IDEA Preschool FY 24. The District underclaimed salaries in account 1000-100 at 6/30/24 and included April-June 2024 expenses in the 7/31/24 expenditure claim in both grants. Questioned Costs: No questioned costs Context: The District only claimed costs through 3/31/24, and claimed costs for April-June after year end. The expenses were allowable under the grant, but the District should have claimed April, May and June 1000-100 expenditures in the 6/30/24 report, and not in the 7/31/24 report in both grants. Effect: The general ledger totals are inconsistent with the amounts reported to ISBE. Cause: The District mistakenly picked up FY24 expenses on the July 2024 expenditure report. Recommendation: We recommend reconciling the general ledger totals to the expenditure reports before submitting. Management's Response: The District will add a verification process to reconcile the general ledger totals 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, 7/20). Condition: Out of 7 reports filed for ESSER expenses claimed in FY24, 1 report was late. The Q1 report for Post Secondary Success was filed 13 days after the deadline. Questioned Costs: No questioned costs. Context: The first quarter report for Post Secondary Success (23-4998-ST) was filed on 11/3/23, 13 days after the 10/20/23 due date. 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 their due dates. Management's Response: The District will take the necessary steps to file all quarterly expenditure reports on time in the future.