Finding Text
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "A. Activities Allowed and Unallowed", requires the District to conform to the itemized budgets which were filed with and approved by ISBE. Condition: The District did not claim expenditures in conformity with the approved detail budget. Questioned Costs: $8. Context: The district overclaimed expenditures by $8 on the 6/30/23 quarterly report. Vendor was reimbursed for expenses which included an alcohol purchase. Effect: The District was not compliant with reporting requirements. Inaccurate reporting resulted in the District being reimbursed for an additional $8 as of 6/30/23. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are supported by the underlying accounting records and are fairly presented in accordance with program requirements. Although these policies and procedures were followed when reviewing the vendor's request for expense reimbursement, the person reviewing the receipts made an error. There was a total of 2 alcohol purchases (glasses of wine) on the expense receipts. One of the purchases was excluded from the reimbursement, but one was inadvertently missed and included in the amount reimbursed to the vendor for travel expenses. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Furthermore, we recommend the District to adequately document claimed expenditures that are consistent with the terms and conditions of each grant agreement. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.