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 expenditures in error under function code 2220 when they should have been claimed under other functions. The amount in question was $31,778 for payroll benefits for three employees. $9,578 should have been claimed under 2210 and $22,200 should have been claimed under 1000. '12. Effect: The expenditures claimed specific to the employee's job duties paid 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 lines. 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.