Finding 390844 (2023-003)

Requirement

Questioned Costs

Year

2023

Accepted

2024-04-01

Audit: 301558

Organization: Rockton School District No. 140 (IL)

Auditor: Benning Group LLC

AI Summary

Answer: The District's 6/30/23 ESSER III expenditure report is inaccurate due to unsupported expenditures.
Trend: This issue highlights a recurring problem with documentation practices for program expenditures.
List: Follow up by ensuring proper documentation is maintained for all future reports and consider training staff on compliance requirements.

Finding Text

The District is required to file an accurate expenditure report. The 6/30/23 ESSER III expenditure report reflects expenditures that were not supported by the District's documentation of the program for fiscal year 2023.

Corrective Action Plan

The District will review all grant documentation prior to allocating expenses to grants.

Other Findings in this Audit

390842 2023-001

Significant Deficiency Repeat
390843 2023-002

- Repeat
967284 2023-001

Significant Deficiency Repeat
967285 2023-002

- Repeat
967286 2023-003

-

Programs in Audit

ALN	Program Name	Expenditures
84.425	Education Stabilization Fund Esser III	$475,443
10.555	National School Lunch	$348,315
84.027	Special Education Grants to States	$335,191
84.010	Title I Grants to Local Educational Agencies	$175,435
10.555	Crrsa Child Nutrition Emergency Funding	$84,627
84.425	Education Stabilization Fund D3	$53,200
10.555	Dod Fresh Fruits and Vegetables Program	$38,848
84.367	Improving Teacher Quality State Grants Title II	$37,579
84.334	Gaining Early Awareness and Readiness for Undergraduate Programs	$28,972
93.778	Medical Assistance Program	$27,170
10.553	School Breakfast Program	$25,184
10.555	Commodities Program	$22,523
84.424	Student Support and Academic Enrichment Program Title IV	$16,480
84.173	Special Education Preschool Grants	$11,894
84.425	Education Stabilization Fund Arp Hl	$4,800
10.556	Special Milk Program for Children	$1,563
10.649	Pandemic Ebt Administrative Costs	$628