Finding Text
PRAIRIE-HILLS ELEMENTARY SCHOOL DISTRICT 144
07‐016‐1440‐02
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
Year Ending June 30, 2023
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS
1. FINDING NUMBER:14 2023 - 003 2. THIS FINDING IS: X New Repeat from Prior year?
Year originally reported?
3. Federal Program Name and Year: Title I Grants to Local Education Agencies
4. Project No.: 2023-4300-00, 2022-4300-00, 2023-4331-00, 2022-4331-00 5. AL No.: 84.010
6. Passed Through: Illinois State Board of Education
7. Federal Agency: US Department of Education
8. Criteria or specific requirement (including statutory, regulatory, or other citation)
Per the Uniform Guidance (2 CFR Part 200), all costs charged to Federal awards must be adequately documented and supported by the accounting records.
9. Condition15
During the audit we noted that the District claimed expenditures in excess of amounts that could be supported by the accounting records by $52,112.
10. Questioned Costs16
We identified $52,112 in known questioned costs.
11. Context17
The District's expenditure claim for the 2900 Function/400 object claim had unsupported expenditures of $11,702, the 3000 Function/400 object claim had unsupported expenditures of $11,485 and the 3700 Function/400 object had unsupported expenditures of $28,926.
12. Effect
The District is not in compliance with the Uniform Guidance and claimed expenditures that were unsupported and resulted in questioned costs of $52,212.
13. Cause
The cause of the condition appears to be an oversight on the part of The District. Although the District has policies in place to review and approve expenditures and charge them to a designated source of funds code, this was not enforced throughout the fiscal year and documentation was not maintained that reconciled the expenditure claim to the District's internal accounting records.
14. Recommendation
We recommend that The District implement a formal policy requiring all expenditures to be supported by adequate documentation as well as consistently utilizing the relevant souce of funds code. The District should also provide training to all relevant personnel about this policy.
15. Management's response18
The District agrees with the finding and intends to implement the recommended actions.
14 See footnote 11.
15 Include facts that support the deficiency identified on the audit finding (§200.516 (b)(3)).
16 Identify questioned costs as required by §200.516 (a)(3 - 4).
17 See footnote 12.
18 To the extent practical, indicate when management does not agree with the finding, questioned cost, or both.