Finding 11586 (2023-005)

-
Requirement
A
Questioned Costs
$1
Year
2023
Accepted
2024-02-03

AI Summary

  • Core Issue: The District claimed $1,500 in expenditures that were not allowed under the approved budget.
  • Impacted Requirements: Compliance with the itemized budgets filed with ISBE was not maintained.
  • Recommended Follow-Up: The District should regularly review and amend the itemized budget as needed to ensure compliance.

Finding Text

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. Condition: The District did not claim expenditures in conformity with the approved detail budget. Questioned Costs: $1,500. Context: The District claimed an expenditure in error of which was not an allowable expenditure per approved budget. The amount in question (of which the district already received reimbursement for) was $1,500. Effect: The items purchased by the District were not included in the itemized budget and were not the intent of the budget line. 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. Recommendation: We recommend the District periodically review the itemized budget and file amendments as necessary for any changes. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the School District.

Corrective Action Plan

Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: The District will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2024. Name of Contact Person: Dr. Anita Rice, Superintendent. Management Response: Management will work together with staff to ensure that grant budgets are periodically reviewed and amended as necessary.

Categories

Questioned Costs Procurement, Suspension & Debarment Cash Management

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.778 Medical Assistance Program $90,926
84.010 Title I Grants to Local Educational Agencies $52,031
10.553 School Breakfast Program $51,745
84.367 Improving Teacher Quality State Grants $30,498
10.555 National School Lunch Program $23,961
84.424 Student Support and Academic Enrichment Program $17,730
84.365 English Language Acquisition State Grants $14,828
84.173 Special Education_preschool Grants $13,264
10.649 Pandemic Ebt Administrative Costs $628
84.027 Special Education_grants to States $0
84.425 Education Stabilization Fund $0