Finding 33691 (2022-012)

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

AI Summary

  • Core Issue: The District reported expenditures of $10,743 on June 30, 2022, that were not incurred until July 2022.
  • Impacted Requirements: Expenditures must be reported in the correct fiscal period to comply with reporting standards.
  • Recommended Follow-Up: Ensure future expenditures are accurately reported in the correct period to ISBE.

Finding Text

Period of Performance. The District reported expenditures to ISBE on the June 30, 2022 expenditure report when they were not incurred and paid for until July 2022. No questioned costs. Of the total $10,743 of expenditures reported on the June 30, 2022 expenditure report, $2,552 was incurred after fiscal year end. While the expenditure was an allowable cost, it was reported out of period. The District reported expenditures on an expenditure report prior to incurring and paying for those expenditures. The District inadvertently claimed expenditures incurred in July 2022 on its June 30, 2022 expenditure report to ISBE. We recommend that the expenditures incurred by the District be reported in the proper period in the reports to ISBE. The District will ensure that expenditures are reported in the proper period in the reports to ISBE.

Corrective Action Plan

Condition: We noted that the District reported expenditures to ISBE on the June 30, 2022 expenditure report when they were not incurred and paid for until July 2022 for the Education Stabilization Fund. Recommendation: We recommend that expenditures incurred by the District be reported in the proper period in the reports to ISBE. Management Response: The District will ensure that expenditures are reported in the proper period in the reports to ISBE. Anticipated Date of Completion: June 30, 2023

Categories

Allowable Costs / Cost Principles Period of Performance

Other Findings in this Audit

  • 33683 2022-007
    Significant Deficiency
  • 33684 2022-009
    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
  • 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