Finding Text
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting", requires the District maintain accurate accounting records for grant expenditures. Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District double-claimed $59,000 worth of expenditures. Questioned Costs: $59,000. Context: The District claimed expenditures under two different grants at 6/30/22. Effect: The District claimed the same expenditure twice which resulted in an overpayment of funding received. Cause: The District claimed $59,000 under grant E3 at 3/31/22 but then reclassified the grant expenditure to grant E2 and claimed the expenditure at 6/30/22. The District inadvertently didn?t adjust the E3 grant at 6/30/22 to remove the expense claimed which resulted in a double claim of the expenditure. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District inadvertently claimed the same expenditure on two different grants. The District has removed the $59,000 from E3 on the 8/31/22 claim. The District will monitor subsequent reports more closely and make sure expenditures are not claimed twice.