Finding Text
Criteria or specific requirement: The District is required to report grant expenditures in accordance with the Illinois State Board of Education State and Federal Grant Administration Policy, Fiscal Requirements, and Procedures in accordance with the Grant Accountability and Transparency Act (GATA), 30 ILCS 708/1 et seq and Title 2 Code of Federal Regulations Part 200—Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. According to the State and Federal Grant Administration Policy, "Amendments are required when: There is a significant change in program scope (e.g., adding a new component - summer school); or the grantee intends to budget for more available funds (i.e., federal carryover); or the expense expenditures exceed the ISBE expenditure variance of 10 percent or $1,000 per an object total, whichever is greater without going over the total budget; or the grantee adds a new expenditure item." Additionally stated in the document "grantees that submit a state or federal budget amendment between the project begin and end date are not allowed to begin an activity, obligate or expend funds prior to the date of receipt at ISBE, provided the scope or intent of the approved project has not changed." Lastly stated in the document, "any amount reported in an expenditure account (cell) not budgeted or not within the acceptable expenditure variance, will not be accepted. Failure to submit an acceptable report will result in the delay of current payments. Expenditures and obligations in excess of the total project budget will not be allowed." Condition: Expenditures claimed on the projects' quarterly reports were not included in the detailed budget approved by ISBE resulting in questioned costs for the projects. Questioned Costs: $4,387.50; $1,485 for 2021-4998-E2 and $2,902.50 for 2023-4998-E2. Context: During detailed testing, there was one expenditure claimed in project 2021-4998-E2 for bus driver trips for summer school for $1,485 that was charged to function 1000 object 100. Per review of the detailed budget, summer school bus driver pay was not included in function 1000 object 100 nor any other budget line item. There were two expenditures claimed in project 2023-4998-E2 for bus driver trips for summer school for $2,902.50 that were charged to function 1000 object 100. Per review of the detailed budget, summer school bus driver pay was not included in function 1000 object 100 nor any other budget line item. Additionally, there was one expenditure coded in Skyward to function 2900 object 400, however there was no budget item for that function and object. Upon further review, the item should have been recorded in Skyward to function 1000 object 400 where it appropriately fits into the budgeted item. No questioned cost related to this error. Effect: Reimbursement was received for expenditures that were not included in the detailed budget resulting in questioned costs. Cause: Lack of monitoring grant expenditure accounts for proper expenditure posting. Recommendation:Project expenditure reports should be compared to the program budget that has been submitted. Budget policies per the State and Federal Grant Administration Policy should be reviewed and followed accordingly. Management's response: The District will work to properly report transactions in the future and follow the guidelines set forth in the policy manual.