Finding 1023465 (2022-005)

Significant Deficiency
Requirement
L
Questioned Costs
$1
Year
2022
Accepted
2022-10-30

AI Summary

  • Core Issue: The District submitted inaccurate quarterly expenditure reports, leading to a reimbursement of $7,300 for duplicated expenses.
  • Impacted Requirements: Reports filed with the Illinois State Board of Education for ESSER III grant funds were not accurate for both March 31, 2022, and June 30, 2022.
  • Recommended Follow-Up: The District should implement a process to compare and reconcile expenditure reports with the general ledger before submission.

Finding Text

Reporting. To determine that accurate quarterly expenditure reports were filed with the Illinois State Board of Education. We noted during ESSER III expenditure testing that the District was reimbursed for duplicated expenditures reported on the 3rd and 4th quarter expenditure reports. Questioned costs of $7,300. When comparing the expenditure reports filed with the Illinois State Board of Education for ESSER III grant funds, it was noted that an expenditure was claimed on the 3rd quarter expenditure report under a preliminary function but was claimed for reimbursement again on the 4th quarter expenditure report under another function. The School District did not file accurate expenditure reports at March 31, 2022 or June 30, 2022. This was an oversight by management personnel at the District. The District should compare and reconcile the expenditure reports filed with the Illinois State Board of Education with the general ledger before submitting. Management will take steps to compare and reconcile the expenditure reports filed with the general ledger before submitting.

Categories

Questioned Costs Cash Management Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 447022 2022-004
    Significant Deficiency Repeat
  • 447023 2022-005
    Significant Deficiency
  • 1023464 2022-004
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $222,825
84.027 Special Education_grants to States $140,644
10.553 School Breakfast Program $27,045
84.048 Career and Technical Education -- Basic Grants to States $24,708
84.425 Education Stabilization Fund $15,356
10.555 National School Lunch Program $11,724
84.367 Improving Teacher Quality State Grants $11,372
93.778 Medical Assistance Program $8,718
10.559 Summer Food Service Program for Children $7,105
10.649 Pandemic Ebt Administrative Costs $614