Finding 1174062 (2025-004)

Criteria: Reporting. To determine that an accurate 6/30/2025 expenditure report was filed with the Illinois State Board of Education. The District underclaimed expenses on the 6/30/2025 expenditure report and claimed on the 7/31/25 expenditure report after year end.. Condition: The District's general ledger totals are inconsistent with the expenditure reports as a result of claiming expenditures in the wrong period. It was noted that the District claimed $109,701 of 1000-100 expenses at 3/31/25 and 6/30/25. The District underclaimed salaries in account 1000-100 at 6/30/2025 by $46,520 and included April - June 2025 expenses in the 7/31/25 expenditure claim. Questioned Costs: None. Context: The District only claimed salaries through 3/31/25 and claimed costs for the April - June after year end. The expenses were allowable under the grant, but the District should have claimed April, May and June 1000-100 expenditures in the 6/30/25 report, and not in the 7/31/25 report. Effect: The general ledger totals are inconsistent with the amounts reported to ISBE. Cause: The District mistakenly picked up FY 25 expenses on the July 2025 expenditure report. Recommendation: We recommend reconciling the general ledger totals to the expenditure reports before submitting. Management response: The District will add a vertification process to reconcile the general ledger totals to the expenditure totals before submitting.