Finding Text
Reporting. The expenditure reports filed with the Illinois State Board of Education do not match the general ledger detail. No questioned costs. The District reported expenditures totaling $1,099,218 for fiscal year 2024 for the ESSER 2 grant, but the general ledger only showed $1,099,021. The discrepancies were noted in function 1000 and object 100 of $176, and in function 1000 and object 200 of $21, totaling $197. The general ledger does not match the expenditure report filed with the Illinois State Board of Education for the functions and objects noted above. The District did not ensure the grant budget and the functions of the general ledger matched before processing grant expenditures. The expenditure reports filed with the Illinois State Board of Education should match the general ledger of the District's accounting system by function and object. To ensure that expenditure reports and the general ledger detail match, the District will provide training for grant managers regarding coding all payments to match the ISBE budget detail for grant functions before processing payments.