Finding Text
Criteria: Reporting. To determine that an accurate 6/30/2025 expenditure report was filed with the Illinois State Board of Education based on guidelines prescribed by the Illinois State Board of Education. Condition: The District claimed expenses on the June 30, 2025 expenditure report that were claimed on the final FY 24 expenditure report. Questioned Costs: Total questioned costs $3,884 - $299 in 2210-300 and $3,585 in 2230-300. Context: It was noted that the District claimed expenses that were previously claimed on the Final FY 24 expenditure report. Effect: The District submitted an expenditure report claiming costs that were previously claimed. Cause: The District mistakenly picked up expenses on the FY 25 grant that were paid in FY 25 but were claimed on the final FY 24 grant. Recommendation: We recommend reviewing the grant tracking worksheets before creating the expenditure reports to ensure actual costs are consistent with what is entered into the grant. We recommend reconciling the budgeted amount to the general ledger totals and reconciling those to expenditure reports before submitting. Management response: The District will review the budgeted costs of items and the amount recorded in the general ledger agains the expenditure reports before submitting.