Finding 391139 (2023-005)

Requirement

Questioned Costs

Year

2023

Accepted

2024-04-01

Audit: 301743

Organization: Meridian Community Unit School District #223 (IL)

Auditor: Benning Group LLC

AI Summary

Answer: The District did not provide proper documentation for its Title I - Low Income expenditures as of 6/30/23.
Trend: This issue indicates a recurring problem with documentation accuracy in expenditure reports.
List: Follow up by ensuring all future reports are backed by appropriate documentation to meet compliance requirements.

Finding Text

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

Corrective Action Plan

The bookkeeper has created spreadsheets for each grant to make sure each expense is supported by the grant, date, amount, and listed under the correct line in an effort to avoid any mistakes of documentation. See full Corrective Action Plan on district le

Other Findings in this Audit

391134 2023-006

-
391135 2023-001

- Repeat
391136 2023-002

Material Weakness Repeat
391137 2023-003

- Repeat
391138 2023-004

- Repeat
967576 2023-006

-
967577 2023-001

- Repeat
967578 2023-002

Material Weakness Repeat
967579 2023-003

- Repeat
967580 2023-004

- Repeat
967581 2023-005

-

Programs in Audit

ALN	Program Name	Expenditures
84.425	Education Stabilization Fund E3	$1.01M
16.710	Public Safety Partnership and Community Policing Grants	$500,000
84.425	Education Stabilization Fund D3	$396,711
10.555	National School Lunch Program	$324,442
84.027	Special Education_grants to States	$304,463
84.010	Title I Grants to Local Educational Agencies	$207,274
84.027	Special Education_grants to States Arp Idea Ft	$69,191
10.555	National School Lunch Arp Child Nutrition Supply Chain Funding	$55,917
10.555	Non-Cash Food Commodity	$51,889
10.555	School Breakfast Program	$43,814
84.425	Education Stabilization Fund Fg	$41,394
10.555	Fresh Fruits and Vegetables	$33,441
84.424	Student Support and Academic Enrichment Program	$31,750
10.579	Nslp Equipment Assistance Grant	$26,614
93.778	Medical Assistance Program	$22,878
84.367	Improving Teacher Quality State Grants	$20,877
10.553	School Breakfast Program	$18,215
84.173	Special Education_preschool Grants	$11,075
84.425	Education Stabilization Fund Arp Hl	$6,703
84.173	Special Education_preschool Grants Arp Idea Ps	$6,699
10.649	Pandemic Ebt Administrative Costs	$628