Finding 1391 (2023-002)

Criteria or specific requirement: Reporting. Condition: The District paid the same expense twice and then reported the same expense twice to the Illinois State Board of Education to both ESSER II and ESSER IIII grants for reimbursement. The District can only use an expense once for grant reimbursement. Questioned Costs: $3,327.66. Context: The expense for GovConnection Inc was paid for twice, on January 1st, 2023 and March 1st, 2023. The District only received goods from the purchase paid for on January 1st, 2023. Therefore, the expense submitted for reimbursement to the ESSER III grant had already been reimbursed by ESSER II funds. Effect: The District would have to determine other eligible costs to submit for reimbursement as related to ESSER III. Cause: This was an oversight by management personnel in the District. Recommendation: The District should ensure that all invoices/bills received are reviewed prior to issuing payment to the vendor. In addition, management should review responsibility center reports for each grant to ensure that duplicate expenses are not charged to multiple grants. Management's response: The District will take the necessary steps to review expenses as well as grant reports prior to submission.