FAC Explorer

Finding 15908 (2022-004)

-
Requirement
B
Questioned Costs
$1
Year
2022
Accepted
2023-04-04
Audit: 19552
Organization: West Carroll Community School District No 314 (IL)
Auditor: Benning Group LLC

AI Summary

  • Answer: The District submitted inaccurate expenditure reports.
  • Trend: There is a pattern of claiming unsupported expenses, totaling $13,397.
  • List: Ensure all claimed expenditures have proper documentation moving forward.

Finding Text

The District is responsible for preparation of accurate expenditure reports. The District claimed expenditures which were not supported by proper documentation for the program. Expenditures claimed in excess of documented program expenditures total $13,397.

Corrective Action Plan

The District did incur the expenditures reported, however the salary obligations paid out in July and August of 2022 were reported as expenditures through June 30, 2022. Changes in bookkeeping personnel contributed to this error. In the future expenditure reports which include salary obligations yet to be paid after June 30th will be recorded as outstanding obligations on the June 30th report with final expenditure report to be submitted by September 20th of the following fiscal year. Additional documentation can be provided upon request. See full Corrective Action Plan on the District letterhead.

Categories

Questioned Costs

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund Esser II $922,314
84.425 Education Stabilization Fund Esser III $432,151
84.010 Title I Grants to Local Educational Agencies 22 $311,980
10.555 National School Lunch Program 22 $287,674
84.027 Special Education_grants to States 22 $249,744
10.553 School Breakfast Program 22 $153,279
10.555 National School Lunch Program 21 $68,717
10.555 Crrsa Child Nutrition - Child Nutrition Emergency $54,957
84.367 Improving Teacher Quality State Grants 22 $43,049
84.010 Title I Grants to Local Educational Agencies 21 $36,627
84.027 Special Education_grants to States Early Int $35,940
10.555 Fresh Fruits & Vegetables $33,922
93.778 Medical Assistance Program $31,418
10.553 School Breakfast Program 21 $29,318
10.555 Non-Cash Food Commodity $27,449
84.424 Student Support and Academic Enrichment Program 22 $23,921
10.560 State Administrative Expenses for Child Nutrition $20,874
84.173 Special Education_preschool Grants $14,558
84.027 Special Education_grants to States $8,857
84.367 Improving Teacher Quality State Grants 21 $6,256
84.027 Special Education_grants to States 21 $5,050
84.173 Arp Idea Ps $4,628
10.558 Child and Adult Care Food Program 22 $4,032
84.425 Education Stabilization Fund Hl $3,636
84.424 Student Support and Academic Enrichment Program 21 $2,272
10.579 Nslp Equipment Assistance Grant $1,840
10.558 Child and Adult Care Food Program 21 $801
10.558 Child and Adult Care Food Program $772
10.649 Pandemic Ebt Administrative Costs $614