Finding Text
Compliance Finding - Reporting. The District's general ledger expense account functions and objects do not agree to the account functions and objects that were reported to the Illinois State Board of Education on the quarterly expenditure reports and budgets approved by the Illinois State Board of Education. No questioned costs. The June 30, 2024 expenditure report for ESSER III filed with the Illinois State Board of Education had discrepancies between the expense account functions and objects claimed on the expenditure reports compared to the general ledger expense account functions and objects. Items reported on the expenditure report as object three, purchased services, were recorded in the general ledger as object four, supplies and materials. All expenses incurred were in the proper period and there were no questioned costs. The District's general ledger accounts did not support the June 30, 2024 expenditure report filed with the Illinois State Board of Education. This was an oversight by management personnel in the District as there were no ESSER accounts created for object 3, purchased services, so they recorded it in their ESSER object 4, supplies and materials, account.