FAC Explorer

Finding 1168631 (2025-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-01-09
Audit: 380570
Organization: Lebanon Community Unit School District 9 (IL)
Auditor: RICE SULLIVAN LLC

AI Summary

  • Answer: The District's expenditure reports did not match the general ledger records.
  • Trend: This discrepancy indicates a recurring issue with financial reporting accuracy.
  • List: Follow up by reviewing reconciliation processes and ensuring accurate reporting to the Illinois State Board of Education.

Finding Text

The District is responsible for submitting accurate expenditure reports to the Illinois State Board of Education that are in agreement and reconciled with the District's general ledger. The District's general ledger expenditures for the program did not agree with the expenditure reports submitted.

Corrective Action Plan

The District will review the general ledger and compare to expenditure reports to ensure agreement before the reports are submitted.

Categories

No categories assigned yet.

Programs in Audit

ALN Program Name Expenditures
84.425 EDUCATION STABILIZATION FUND $976,656
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $379,543
84.027 SPECIAL EDUCATION GRANTS TO STATES $199,308
10.555 NATIONAL SCHOOL LUNCH PROGRAM $142,717
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $141,650
10.553 SCHOOL BREAKFAST PROGRAM $56,595
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $29,421
84.041 IMPACT AID $25,121
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $7,817
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $7,114
93.778 MEDICAL ASSISTANCE PROGRAM $6,792