Condition: The District?s general ledger expense account functions and objects do not agree to the account functions and objects that were reported to the Illinois State Board of Education on the quarterly expenditure reports and budgets approved by the Illinois State Board of Education. Recommendation: The District should ensure that the expenditure reports filed with the Illinois State Board of Education are reconciled with the general ledger accounts of the District prior to submission. Management?s Response: The District will take the necessary steps to reconcile the expenditure reports with the general ledger accounts before submitting to the Illinois State Board of Education. Anticipated Date of Completion: June 30, 2023