Finding 1092675 (2024-007)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2024-12-20

AI Summary

  • Core Issue: The District reported $1,277,562 in expenses on the June 30, 2024 report, including $64 for expenses paid after the year-end.
  • Impacted Requirements: Expenses should only be claimed when actually disbursed; the District claimed some expenses too early.
  • Recommended Follow-Up: Implement a verification process to reconcile general ledger accounts payable totals with expenditure reports prior to submission.

Finding Text

Criteria: Reporting. To determine that an accurate June 30, 2024 expenditure report was filed with the Illinois State Board of Education. The District reported expenses on the 6/30/24 expenditure report that were paid after year end. Condition: It was noted that the District claimed a total of $1,277,562 at 6/30/24, however $64 of these expenses were paid after year end and should be considered outstanding obligations at 6/30/24. Questioned Costs: No questioned costs. Context: The District claimed expenses on the 6/30/24 expenditure report that were not disbursed until July 2024. The expenses were allowable under the grant, but the District claimed the expense too early. Effect: The District claimed expenses early and were reimbursed for expenses of $64 for expenses that were not paid until July 2024. Cause: The District mistakenly picked up the wrong total on the general ledger report used to claim expenses. Recommendation: We recommend reconciling the general ledger AP totals to the expenditure reports before submitting. Management's Response: The District will add a verification process to reconcile the general ledger AP totals to the expenditure reports before submitting.

Categories

Reporting

Other Findings in this Audit

  • 516225 2024-008
    Significant Deficiency Repeat
  • 516226 2024-009
    Significant Deficiency Repeat
  • 516227 2024-009
    Significant Deficiency Repeat
  • 516228 2024-005
    Material Weakness Repeat
  • 516229 2024-006
    Material Weakness
  • 516230 2024-008
    Significant Deficiency Repeat
  • 516231 2024-009
    Significant Deficiency Repeat
  • 516232 2024-010
    Significant Deficiency
  • 516233 2024-007
    Significant Deficiency Repeat
  • 516234 2024-008
    Significant Deficiency Repeat
  • 516235 2024-009
    Significant Deficiency Repeat
  • 516236 2024-003
    Material Weakness
  • 516237 2024-002
    - Repeat
  • 516238 2024-002
    - Repeat
  • 516239 2024-004
    Material Weakness
  • 516240 2024-002
    - Repeat
  • 516241 2024-002
    - Repeat
  • 1092667 2024-008
    Significant Deficiency Repeat
  • 1092668 2024-009
    Significant Deficiency Repeat
  • 1092669 2024-009
    Significant Deficiency Repeat
  • 1092670 2024-005
    Material Weakness Repeat
  • 1092671 2024-006
    Material Weakness
  • 1092672 2024-008
    Significant Deficiency Repeat
  • 1092673 2024-009
    Significant Deficiency Repeat
  • 1092674 2024-010
    Significant Deficiency
  • 1092676 2024-008
    Significant Deficiency Repeat
  • 1092677 2024-009
    Significant Deficiency Repeat
  • 1092678 2024-003
    Material Weakness
  • 1092679 2024-002
    - Repeat
  • 1092680 2024-002
    - Repeat
  • 1092681 2024-004
    Material Weakness
  • 1092682 2024-002
    - Repeat
  • 1092683 2024-002
    - Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $454,562
84.010 Title I Grants to Local Educational Agencies $233,568
10.553 National School Lunch Program $64,248
93.778 Medical Assistance Program $30,354
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $26,707
84.424 Student Support and Academic Enrichment Program $26,457
84.027 Special Education Grants to States $25,236
84.358 Rural Education $19,957
10.555 National School Lunch Program $14,676
84.173 Special Education Preschool Grants $2,558
10.649 Pandemic Ebt Administrative Costs $653
84.048 Career and Technical Education -- Basic Grants to States $325