Finding 31006 (2022-002)

Criteria or specific requirement: Reporting. Condition: The District's general ledger expense total did not agree to the total reported to the Illinois State Board of Education on the quarterly expense report for the period ended June 30,2022. Questioned Costs: None. Context: The June 30, 2022 expenditure report filed with the Illinois State Board of Education had a discrepancy between the general ledger expense total and the total claimed on the expenditure report. The District report no expenditures for ESSER 3 when the District had spent $36,132. All expenses incurred were in the proper period and allowable costs; therefore, there were no questioned costs. Effect: The District's general ledger accounts did not reconcile the June 30, 2022 expenditure report filed with the Illinois State Board of Education. Cause: This was an oversight by management personnel in the District.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.