Finding Text
1. Finding Number 2024-006; This finding is: New; Federal Pogram Name and Year: COVID 19: Education Stabilization Fund (2024); 4. Project No.: 4998-E3; 5. CFDA No.: 84.425U-COVID 19; 6. Passed Through: Illinois State Board of Education; 7. Federal Agency: Department of Education; 8. Criteria or specific requirement (including statuatory, regulatory, or other citation) Internal controls over compliance related to reporting require periodic comparison of grant expenditure reports to supporting records.; 9. Condition: Employee benefits reported on the June 30, 2024 ESSER III grant expenditure report did not reconcile to supporting records. ; 10. Questioned Costs: $7,882; 11. Context: No supporting records were provided for employee benefits in the amount of $7,882 reported on the June 30, 2024 ESSER III grant expenditure report.; 12. Effect: The District reported employee benefits in the amount of $7,882 on the June 30, 2024 ESSER III grant expenditure report with no corresponding general ledger support. ; 13. Cause: The District did not properly code employee benefits on the general ledger for the June 30, 2024 ESSER III grant. ; 14. Recommendation: The District should assign personnel independent of the grant expenditure report preparer to review the grant expenditure reports for proper coding of grant expenditures prior to submission of the grant expenditure reports. ; 15. Management's Response: The District will assign personnel independent of the grant expenditure report preparer to review the grant expenditure reports for proper coding of grant expenditures prior to submission of the grant expenditure reports.