Audit 387723

Criteria: Reporting. To determine that an accurate 6/30/2025 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 expenses on the June 30, 2025 expenditure report that were claimed on the final FY 24 expenditure report. Questioned Costs: Total questioned costs $4,864 - $1,412 in 1000-300, $965 in 1000-400 and $2,487 in 2220-400. Context: It was noted that the District claimed expenses that were previously claimed on the Final FY 24 expenditure report. Effect: The District submitted an expenditure report claiming costs that were previously claimed. Cause: The District mistakenly picked up expenses on the FY 25 grant that were paid in FY 25 but were claimed on the final FY 24 grant. 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 response: The District will review the budgeted costs of items and the amount recorded in the general ledger agains the expenditure reports before submitting.

Criteria: Reporting. To determine that an accurate 6/30/2025 expenditure report was filed with the Illinois State Board of Education. The District underclaimed expenses on the 6/30/2025 expenditure report and claimed on the 7/31/25 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 $109,701 of 1000-100 expenses at 3/31/25 and 6/30/25. The District underclaimed salaries in account 1000-100 at 6/30/2025 by $46,520 and included April - June 2025 expenses in the 7/31/25 expenditure claim. Questioned Costs: None. Context: The District only claimed salaries through 3/31/25 and claimed costs for the 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 6/30/25 report, and not in the 7/31/25 report. Effect: The general ledger totals are inconsistent with the amounts reported to ISBE. Cause: The District mistakenly picked up FY 25 expenses on the July 2025 expenditure report. Recommendation: We recommend reconciling the general ledger totals to the expenditure reports before submitting. Management response: The District will add a vertification process to reconcile the general ledger totals to the expenditure totals before submitting.

Criteria: Reporting. The account 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 report. Questioned costs: None. Context: Tied out all expenditure account numbers in the general ledger versus the 6/30/2025 expenditure report. Noted that the expenditure recorded in 2220-300 in the general ledger but were reported in 2230-300 in the expenditure report. Effect: The expenditures were not recorded/reported consistently between the two 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.

Criteria: Reporting. To determine that an accurate 6/30/2025 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 expenses on the June 30, 2025 expenditure report that were claimed on the final FY 24 expenditure report. Questioned Costs: Total questioned costs $3,884 - $299 in 2210-300 and $3,585 in 2230-300. Context: It was noted that the District claimed expenses that were previously claimed on the Final FY 24 expenditure report. Effect: The District submitted an expenditure report claiming costs that were previously claimed. Cause: The District mistakenly picked up expenses on the FY 25 grant that were paid in FY 25 but were claimed on the final FY 24 grant. 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 response: The District will review the budgeted costs of items and the amount recorded in the general ledger agains the expenditure reports before submitting.