Finding 1141561 (2024-009)

Significant Deficiency
Requirement
A
Questioned Costs
-
Year
2024
Accepted
2025-06-17

AI Summary

  • Core Issue: The District did not follow the approved budget when claiming an expenditure of $1,725 for professional development.
  • Impacted Requirements: Compliance with the itemized budget filed with ISBE is mandatory, and expenditures must align with the approved budget lines.
  • Recommended Follow-Up: The District should regularly review the budget and ensure all claimed expenditures match the approved lines or amend the budget as needed.

Finding Text

8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "A. Activities Allowed and Unallowed", requires the District to conform to the itemized budgets which were filed with and approved by ISBE. '9. Condition: The District did not claim expenditures in conformity with the approved detail budget. '10. Questioned Costs: N/A. '11. Context: The District claimed an expenditure in error under function code 1200 when it should have been claimed under function 2210. The amount in question was $1,725 paid to BSN Sports for professional development. '12. Effect: The goods purchased by the District were not included in the budget line they were claimed under but were allowable under another approved budget line. The District erroneously claimed the invoice under the incorrect budget line. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are supported by the underlying accounting records and are fairly presented in accordance with program requirements. These policies and procedures were not followed when the expenditure report was prepared and filed. 14. Recommendation: We recommend the District periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. 15. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $189,014
10.553 School Breakfast Program $168,915
84.424 Student Support and Academic Enrichment Program $62,624
84.425 Education Stabilization Fund $42,749
10.558 Child and Adult Care Food Program $38,929
93.778 Medical Assistance Program $26,599
84.367 Improving Teacher Quality State Grants $12,475
10.582 Fresh Fruit and Vegetable Program $10,282
10.555 National School Lunch Program $7,578
84.027 Special Education_preschool Grants $6,760
84.173 Special Education_preschool Grants $0
84.027 Special Education_grants to States $0