Finding Text
Criteria or Specific Requirement: The ISBE State and Federal Grant Administration Policy, Fiscal Requirements, and Procedures handbook requires that grantees must expend state or federal funds prior to the project end date and submit quarterly expenditure reports that reflect the funds utilized by the grantee. Condition: The District's expenditure reports filed for September 30, 2024 included expenditures in the amount of $22,040 that were neither obligated nor liquidated by the date of the report. Questioned Costs: This condition resulted in questioned costs of $22,040. Context: The District reported expenditures on the September 30, 2024 expenditure report for the Covid-19 - Community Partnership Grant - C3 that were not expended prior to the project end date. Effect: The District was reimbursed for expenditures that were made after the project end date. Cause: The District's review process for expenditure reports did not identify or correct the reporting issues before the expenditure report was submitted to ISBE. Recommendation: The review process for grant expenditure reporting should be modified so that any reporting issues are identified and corrected before the expenditure report is submitted. Management's Response: Management does not disagree with this finding, and management will monitor all future federal reimbursement requests.