Audit 378982

Title 1 - 2025 Finding; Criteria: The accounts used to record expenditures on the quarterly expenditure reports should match the general ledger accounts where the expenditures are recorded. Condition: It was noted that there was an inconsistency when comparing the general ledger to what was reported on the expenditure reports. Questioned costs: None; Context: The accounts used to record expenditures on the quarterly expenditure reports should match the general ledger accounts where the expenditures are recorded. An item budgeted and reported under 3000-400 was recorded in a 1250-400 account in the general ledger and another item budgeted and reported under 3000-400 was recorded in a 2900-400 account in the general ledger. Effect: The expenditures were not recorded/reported consistently between the financial records and the ISBE expenditure reports. Cause: A coding error was made when entering the expenditures into the general ledger. Recommendation: We recommend reviewing the general ledger to the expenditure reports before submitting for more accurate reporting. Management response: The District will review the general ledger to the expenditure reports before submitting.

Finding for IDEA Preschool -2025. Criteria: Reporting. All quarterly expenditure reports must be filed with the Illinois State Board of Eduation no later than 20 days after the end of the quarter (10/20, 1/20, 4/20 and 7/20). Condition: The District filed their 1st quarter expenditure report 12/4/2024. The budget was submitted 9/18/2024 and approved 10/7/2024. The reporting system was not open until after 10/20/2024, therefore, the District could not file by the 10/20 deadline due to the timing of the budget approval, but should have filed as soon as possible ater the system was open. Questioned costs: None. Context: The District filed their first quarter expenditure report late. Effect: The District was not in compliance by filing their expenditure report late. Cause: The District did not employ proper oversight to ensure that that 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 response: The District will take the necessary steps to file all quarterly expenditure reports on time in the future.

Finding IDEA Flow Through -2025; Criteria: Allowable Costs/Activities Allowed. The District is required to report allowable costs/activities allowed based on the grant, the grant budget and for the period of the grant. Condition: An amount claimed on the 6/30/2025 expenditure report included an expense that had been claimed on the IDEA Preschool 6/30/2025 expenditure report. Questioned Costs: Total questioned costs of $2,301. Expense was claimed in two different grants. Context: The expense for the IDEA Flow Through and IDEA Preschool grants were maintained in the same expense account and when reporting expenses for the 6/30/2025 expenditure report, the same amount was mistakenly used in both grants. Effect: The District did not file an accurate expenditure report at 6/30/2025 resulting in $2,301 of expenses claimed across different grants. Cause: The District uses the same expense account for payments for IDEA Preschool and IDEA Flow Through for their special education cooperative and claimed the same expense twice. Recommendation: We recommend having separate accounts for expenses for grants and reviewing the general ledger for unallowable expenses before entering into the expenditure reports and submiting. Management response: The District will review the general ledger for unallowable expenses before submitting quarterly reports.

ESSER III Finding; Criteria: The accounts used to record expenditures on the quarterly expenditure reports should match the general ledger accounts where the expenditures are recorded. Condition: It was noted that there was an inconsistency when comparing the general ledger to what was reported on the expenditure reports. Questioned costs: None; Context: The accounts used to record expenditures on the quarterly expenditure reports should match the general ledger accounts where the expenditures are recorded. An item budgeted and reported under 1000-300 was recorded in a 2210-300 account in the general ledger and another item budgeted and reported under 2210-300 was recorded in a 1000-300 account in the general ledger. Effect: The expenditures were not recorded/reported consistently between the financial records and the ISBE expenditure reports. Cause: A coding error was made when entering the expenditures into the general ledger. Recommendation: We recommend reviewing the general ledger to the expenditure reports before submitting for more accurate reporting. Management response: The District will review the general ledger to the expenditure reports before submitting.