Finding Text
1. FINDING NUMBER: 2024 - 004
2. THIS FINDING IS: Repeat from prior year Year originally reported? 2023
3. Federal Program Name and Year: Elementary and Secondary Emergency Relief Fund
4. Project No.: 4998-E2, 4998-E3, 4998-HL, 4998-EB
5. CFDA No.: 84.425
6. Passed Through: Illinois State Board of Education
7. Federal Agency: U.S. Department of Education
8. Criteria or specific requirement (including statutory, regulatory, or other citation): Recipients are required to submit accurate data to the state outlining expenditures by specific categories and object codes.
9. Condition: Data submitted to the state showed some expenditures categorized differently from previously filed expenditure reports.
10. Questioned Costs: N/A
11. Context: Amounts reported were not reconciled to the expenditure reports causing amounts to be categorized incorrectly.
12. Effect: Data was not accurately submitted.
13. Cause: District procedures did not detect or prevent this error.
14. Recommendation: District should develop and implement procedures to reconcile amounts for annual reports to periodic expenditure reports.
15. Management's response: Management will implement procedures including reconciling amounts between underlying data, quarterly expenditure reports, and annual data collection reports.