1. FINDING NUMBER: 2023 - 001
2. THIS FINDING IS: New
3. Federal Program Name and Year: Elementary and Secondary Emergency Relief Fund
4. Project No.: 22-4998-CP, 22-4998-D2, 22-4998-E3, 22-4998-HL, 23-4998-D3, 23-4998-E2
5. CFDA No.: 84.425D, 84.425U, 84.425
6. Passed Through: Illinois State Board of Education
7. Federal Agency: U.S. Department of Education
8. Criteria or specific requirement (including statutory, regulatory, or other citation):
Recipients are required to submit accurate data to the state outlining expenditures by specific categories and object codes.
9. Condition:
Data submitted to the state showed some expenditures categorized differently from previously filed expenditure reports.
10. Questioned Costs:
None
11. Context:
A clerical error caused amounts to be categorized incorrectly.
12. Effect:
Data was not accurately submitted.
13. Cause:
The District's procedures did not detect or prevent this error.
14. Recommendation
The District should develop and implement procedures to reconcile amounts for annual reports to periodic expenditure reports, and have reports reviewed by a second person prior to submission.
15. Management's response:
Management will implement procedures including reconciling amounts between underlying data, quarterly expenditure reports and annual data collection reports. Additionally, reports and supporting documentation will be reviewed by a second person.
1. FINDING NUMBER: 2023 - 001
2. THIS FINDING IS: New
3. Federal Program Name and Year: Elementary and Secondary Emergency Relief Fund
4. Project No.: 22-4998-CP, 22-4998-D2, 22-4998-E3, 22-4998-HL, 23-4998-D3, 23-4998-E2
5. CFDA No.: 84.425D, 84.425U, 84.425
6. Passed Through: Illinois State Board of Education
7. Federal Agency: U.S. Department of Education
8. Criteria or specific requirement (including statutory, regulatory, or other citation):
Recipients are required to submit accurate data to the state outlining expenditures by specific categories and object codes.
9. Condition:
Data submitted to the state showed some expenditures categorized differently from previously filed expenditure reports.
10. Questioned Costs:
None
11. Context:
A clerical error caused amounts to be categorized incorrectly.
12. Effect:
Data was not accurately submitted.
13. Cause:
The District's procedures did not detect or prevent this error.
14. Recommendation
The District should develop and implement procedures to reconcile amounts for annual reports to periodic expenditure reports, and have reports reviewed by a second person prior to submission.
15. Management's response:
Management will implement procedures including reconciling amounts between underlying data, quarterly expenditure reports and annual data collection reports. Additionally, reports and supporting documentation will be reviewed by a second person.
1. FINDING NUMBER: 2023 - 001
2. THIS FINDING IS: New
3. Federal Program Name and Year: Elementary and Secondary Emergency Relief Fund
4. Project No.: 22-4998-CP, 22-4998-D2, 22-4998-E3, 22-4998-HL, 23-4998-D3, 23-4998-E2
5. CFDA No.: 84.425D, 84.425U, 84.425
6. Passed Through: Illinois State Board of Education
7. Federal Agency: U.S. Department of Education
8. Criteria or specific requirement (including statutory, regulatory, or other citation):
Recipients are required to submit accurate data to the state outlining expenditures by specific categories and object codes.
9. Condition:
Data submitted to the state showed some expenditures categorized differently from previously filed expenditure reports.
10. Questioned Costs:
None
11. Context:
A clerical error caused amounts to be categorized incorrectly.
12. Effect:
Data was not accurately submitted.
13. Cause:
The District's procedures did not detect or prevent this error.
14. Recommendation
The District should develop and implement procedures to reconcile amounts for annual reports to periodic expenditure reports, and have reports reviewed by a second person prior to submission.
15. Management's response:
Management will implement procedures including reconciling amounts between underlying data, quarterly expenditure reports and annual data collection reports. Additionally, reports and supporting documentation will be reviewed by a second person.
1. FINDING NUMBER: 2023 - 001
2. THIS FINDING IS: New
3. Federal Program Name and Year: Elementary and Secondary Emergency Relief Fund
4. Project No.: 22-4998-CP, 22-4998-D2, 22-4998-E3, 22-4998-HL, 23-4998-D3, 23-4998-E2
5. CFDA No.: 84.425D, 84.425U, 84.425
6. Passed Through: Illinois State Board of Education
7. Federal Agency: U.S. Department of Education
8. Criteria or specific requirement (including statutory, regulatory, or other citation):
Recipients are required to submit accurate data to the state outlining expenditures by specific categories and object codes.
9. Condition:
Data submitted to the state showed some expenditures categorized differently from previously filed expenditure reports.
10. Questioned Costs:
None
11. Context:
A clerical error caused amounts to be categorized incorrectly.
12. Effect:
Data was not accurately submitted.
13. Cause:
The District's procedures did not detect or prevent this error.
14. Recommendation
The District should develop and implement procedures to reconcile amounts for annual reports to periodic expenditure reports, and have reports reviewed by a second person prior to submission.
15. Management's response:
Management will implement procedures including reconciling amounts between underlying data, quarterly expenditure reports and annual data collection reports. Additionally, reports and supporting documentation will be reviewed by a second person.
1. FINDING NUMBER: 2023 - 001
2. THIS FINDING IS: New
3. Federal Program Name and Year: Elementary and Secondary Emergency Relief Fund
4. Project No.: 22-4998-CP, 22-4998-D2, 22-4998-E3, 22-4998-HL, 23-4998-D3, 23-4998-E2
5. CFDA No.: 84.425D, 84.425U, 84.425
6. Passed Through: Illinois State Board of Education
7. Federal Agency: U.S. Department of Education
8. Criteria or specific requirement (including statutory, regulatory, or other citation):
Recipients are required to submit accurate data to the state outlining expenditures by specific categories and object codes.
9. Condition:
Data submitted to the state showed some expenditures categorized differently from previously filed expenditure reports.
10. Questioned Costs:
None
11. Context:
A clerical error caused amounts to be categorized incorrectly.
12. Effect:
Data was not accurately submitted.
13. Cause:
The District's procedures did not detect or prevent this error.
14. Recommendation
The District should develop and implement procedures to reconcile amounts for annual reports to periodic expenditure reports, and have reports reviewed by a second person prior to submission.
15. Management's response:
Management will implement procedures including reconciling amounts between underlying data, quarterly expenditure reports and annual data collection reports. Additionally, reports and supporting documentation will be reviewed by a second person.
1. FINDING NUMBER: 2023 - 001
2. THIS FINDING IS: New
3. Federal Program Name and Year: Elementary and Secondary Emergency Relief Fund
4. Project No.: 22-4998-CP, 22-4998-D2, 22-4998-E3, 22-4998-HL, 23-4998-D3, 23-4998-E2
5. CFDA No.: 84.425D, 84.425U, 84.425
6. Passed Through: Illinois State Board of Education
7. Federal Agency: U.S. Department of Education
8. Criteria or specific requirement (including statutory, regulatory, or other citation):
Recipients are required to submit accurate data to the state outlining expenditures by specific categories and object codes.
9. Condition:
Data submitted to the state showed some expenditures categorized differently from previously filed expenditure reports.
10. Questioned Costs:
None
11. Context:
A clerical error caused amounts to be categorized incorrectly.
12. Effect:
Data was not accurately submitted.
13. Cause:
The District's procedures did not detect or prevent this error.
14. Recommendation
The District should develop and implement procedures to reconcile amounts for annual reports to periodic expenditure reports, and have reports reviewed by a second person prior to submission.
15. Management's response:
Management will implement procedures including reconciling amounts between underlying data, quarterly expenditure reports and annual data collection reports. Additionally, reports and supporting documentation will be reviewed by a second person.