Finding Text
Reporting. The expenditure reports filed with the Illinois State Board of Education do not match the general ledger detail. No questioned costs. The District reported $260,000 of expenditures for COVID stipends and $8,150 for related benefits in function 2300 on its 6/30/2023 expenditure report to the Illinois State Board of Education, but the expenses were posted in function 1000 in the general ledger. The District also reported $5,811 in a 1000 object on its 6/30/2023 expenditure report to the Illinois State Board of Education, but the expense was posted in object 2000 in the general ledger. The general ledger does not match the expenditure report filed with the Illinois State Board of Education for the functions and objects noted above. The District did not ensure the grant budget and the functions of the general ledger matched before processing grant expenditures. The expenditure reports filed with the Illinois State Board of Education should match the general ledger of the District's accounting system by function and object. To ensure that expenditure reports and the general ledger detail match, the District will provide training for grant managers regarding coding all payments to match the ISBE budget detail for grant functions before processing payments.