Finding 1172772 (2025-006)

Criteria: Compliance Finding - Reporting. Grant expenditure reporting should be supported by the school's general ledger. Condition: Costs included on the 6/30/25 ISBE expenditure report included costs paid after 6/30/25. Questioned Costs: None. Context: The District claimed $152,413 of payroll in 1000-100. Per review of the accounting records, only $129,043 of claimable payroll was paid out by 6/30/25. The District included $23,369 of salaries on the 6/30/25 report that should have been reported in the 8/31/25 final report. The District did not over-claim expenses through 8/31/25; All expenses were for allowable costs - No questioned costs in finding. Effect: The actual costs for Title I function 1000 and cost object 100 paid out by the District through 6/30/25 were overstated on the ISBE expenditure report. Cause: This was an oversight by management personnel in the District. The District mistakenly picked up the wrong total on the general ledger report used to claim expenses. Recommendation: We recommend reconciling the budgeted amount to the general ledger totals and reconciling those to expenditure reports before submitting. Management's Response: The District will review the general ledger to the expenditure reports before submitting.