Finding Text
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting", requires the District to maintain accurate accounting records for grant expenditures. Condition: The District did not comply with the requirements of filing quarterly reports that support the accounting records as of June 30, 2022. ISBE also found the same issue under finding #10122 for the period of 7/1/21-9/30/22. Questioned Costs: $49,669. Context: The District claimed $22,747 under 1000-400, $3,675 under 2130-300, $13,247 under 2130-400, $10,000 under 2210-300 totalling $49,669 of expenditures on the 6/30/22 quarterly report that we could not locate supporting documentation for. Effect: The District claimed expenditures on their 6/30/22 quarterly report and were reimbursed as of 7/25/22. ISBE also found the same issue under finding #10122 for the period of 7/1/21-9/30/22. Cause: The District claimed expenditures that did not support accounting records. 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 has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.