Finding Text
Grant expenditure reporting should be supported by the school's general ledger. Costs included on the 6/30/24 ISBE expenditure report included costs paid after 6/30/24. There are no questioned costs in this finding. The District accrued $23,369 of Title I summer salaries at 6/30/24. These paychecks were not actually paid out until July and August of 2024, but were included on the 6/30/24 ISBE expenditure report. The District should have included the summer salaries on their 8/31/24 report. All costs were incurred in the award period and were on allowable items. The actual costs for Title I function 1000 and cost object 100 paid out by the District through 6/30/24 were overstated on the ISBE expenditure report. The District accrued salaries to fulfill a TRS requirement. Including accrued salaries on the ISBE expenditure report was an oversight by management personnel.