Finding 33684 (2022-009)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-30

AI Summary

  • Core Issue: The general ledger account for nonpublic school pupil services did not match the reported function in ISBE expenditure reports and the approved budget.
  • Impacted Requirements: Expenditures totaling $10,633 were coded incorrectly, although they were spent appropriately.
  • Recommended Follow-Up: Ensure future general ledger functions align with ISBE reports and budgets to prevent discrepancies.

Finding Text

Reporting. The general ledger account function used for nonpublic school pupil services did not agree with the function reported in the expenditure reports submitted to ISBE as well as the budget approved by ISBE. No questioned costs. Of the $10,633 for nonpublic school pupil services expenditures for the grant, the entire amount was coded to an incorrect function in the general ledger. The amounts were properly spent, but the expenditures were recorded in a function that did not match the budget and expenditure reports submitted to ISBE. The District inadvertently did not use the correct function in the general ledger that was used in the expenditure reports and budget reports submitted to ISBE. We recommend that the general ledger account functions and objects used support what is reported to ISBE. The District will ensure that correct general ledger account functions and objects are used in the future.

Corrective Action Plan

Condition: We noted that the general ledger account function used for nonpublic school pupil services did not agree with the function reported in the expenditure reports submitted to ISBE as well as the budget approved by ISBE for the Federal Special Education Cluster. Recommendation: We recommend that the general ledger account functions and objects used support what is reported to ISBE. Management Response: The District will ensure that correct general ledger account functions and objects are used in the future. Anticipated Date of Completion: June 30, 2023

Categories

Reporting

Other Findings in this Audit

  • 33683 2022-007
    Significant Deficiency
  • 33685 2022-010
    Significant Deficiency
  • 33686 2022-007
    Significant Deficiency
  • 33687 2022-009
    Significant Deficiency
  • 33688 2022-010
    Significant Deficiency
  • 33689 2022-008
    Significant Deficiency
  • 33690 2022-011
    Significant Deficiency
  • 33691 2022-012
    Significant Deficiency
  • 33692 2022-007
    Significant Deficiency
  • 33693 2022-007
    Significant Deficiency
  • 33694 2022-008
    Significant Deficiency
  • 610125 2022-007
    Significant Deficiency
  • 610126 2022-009
    Significant Deficiency
  • 610127 2022-010
    Significant Deficiency
  • 610128 2022-007
    Significant Deficiency
  • 610129 2022-009
    Significant Deficiency
  • 610130 2022-010
    Significant Deficiency
  • 610131 2022-008
    Significant Deficiency
  • 610132 2022-011
    Significant Deficiency
  • 610133 2022-012
    Significant Deficiency
  • 610134 2022-007
    Significant Deficiency
  • 610135 2022-007
    Significant Deficiency
  • 610136 2022-008
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $436,880
84.010 Title I Grants to Local Educational Agencies $285,234
84.367 Improving Teacher Quality State Grants $74,993
10.553 School Breakfast Program $45,734
93.778 Medical Assistance Program $26,722
84.425 Education Stabilization Fund $17,757
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $9,366
84.027 Special Education_grants to States $8,367
84.173 Special Education_preschool Grants $3,998
84.048 Career and Technical Education -- Basic Grants to States $2,475
10.649 Pandemic Ebt Administrative Costs $614
10.559 Summer Food Service Program for Children $255