Finding Text
Compliance Finding - Allowable Cost. The District submitted budgeted expenditures to the Illinois State Board of Education for reimbursement that exceeded actual expenditures for the budgeted period. The questioned cost is $4,209. The District budgeted a social worker salary for FY22 and FY23 for a total of $99,221. The 6/30/24 expenditure report submitted to the Illinois State Board of Education reflected this as well. When reviewing actual expenditures for FY22 and FY23 for that social worker's salary, there is a discrepancy between the actual and reported costs. The salaries in the budget were higher than the actual salary paid to that employee for FY22 and FY23. As the salary was lower than expected and then reported, this results in a questioned costs total of $4,209 when comparing actual FY22 and FY23 expenditures for that employee against budgeted FY22 and FY23 expenditures. There is increased risk that these funds will be subject to repayment. This was an oversight by management personnel in the District when creating the budget and submitting the final expenditure report to the Illinois State Board of Education.