Finding 37990 (2022-006)

Significant Deficiency
Requirement
L
Questioned Costs
$1
Year
2022
Accepted
2023-01-31

AI Summary

  • Core Issue: Multiple inaccuracies in quarterly expenditure reports led to questioned costs of $17,647.
  • Impacted Requirements: Expenditure reports for ESSER II, ESSER III, and ESSER Digital Equity II were not filed accurately, affecting reimbursement claims.
  • Recommended Follow-Up: Management should implement a process to compare and reconcile expenditure reports with the general ledger before submission.

Finding Text

Reporting. To determine that accurate quarterly expenditure reports were filed with the Illinois State Board of Education. We noted during ESSER II, ESSER III, and ESSER Digital Equity II testing that there were multiple instances of incorrect reimbursement requests. Both period and amount. Questioned costs of $17,647. When comparing the expenditure reports filed with the Illinois State Board of Education for ESSER Digital Equity II grant funds, it was noted that an expenditure was claimed on the 2nd quarter expenditure report under a preliminary function but was not purchased until 3rd quarter. When comparing the expenditure reports filed with the Illinois State Board of Education for ESSER II and ESSER III grant funds, it was noted that the District requested too much remimbursement for both employees, in salary and benefits, as the calculation was based on the full year contract even though the grant period during the year did not have the full amounts. The School District did not file accurate expenditure reports at December 31, 2021 or June 30, 2022. This was an oversight by management personnel at the District. The District should compare and reconcile the expenditure reports filed with the Illinois State Board of Education with the general ledger before submitting. Management will take steps to compare and reconcile the expenditure reports filed with the general ledger before submitting.

Categories

Questioned Costs Procurement, Suspension & Debarment Cash Management Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 37985 2022-005
    Significant Deficiency
  • 37986 2022-006
    Significant Deficiency
  • 37987 2022-005
    Significant Deficiency
  • 37988 2022-006
    Significant Deficiency
  • 37989 2022-005
    Significant Deficiency
  • 614427 2022-005
    Significant Deficiency
  • 614428 2022-006
    Significant Deficiency
  • 614429 2022-005
    Significant Deficiency
  • 614430 2022-006
    Significant Deficiency
  • 614431 2022-005
    Significant Deficiency
  • 614432 2022-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.027 Special Education_grants to States $121,748
84.010 Title I Grants to Local Educational Agencies $69,063
10.555 National School Lunch Program $33,402
84.367 Improving Teacher Quality State Grants $24,058
84.425 Education Stabilization Fund $12,883
32.009 Emergency Connectivity Fund Program $7,213
84.173 Special Education_preschool Grants $5,048
93.778 Medical Assistance Program $4,759
10.649 Pandemic Ebt Administrative Costs $614