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 $900 11. Context The District claimed expenditures of $900 as of the 6/30/24 expenditure report that were not allowed by the budget. The District purchased NASBE memberships for staff, however this line of the budget was for supplies and materials. 12. Effect The expenditures claimed by the District were not included in the itemized budget and were not the intent of the 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. 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.