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 one function code when they should have been claimed under another function code. For 23-4998-E2: • $1,634 was claimed under function 1000-400 but should have been claimed under 2210-300; • $12,128 was claimed under function 1000-400 but should have been claimed under 2130-400; • $600 was claimed under function 1000-400 but should have been claimed under 1000-500; and • $19,839 was claimed under function 1000-500 but should have been claimed under 1000-400. For 24-4998-E3, $33,000 was claimed under function 1000-400 but should have been claimed under 1000-500. 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.