Finding Text
Criteria The compliance requirements for "A. Activities Allowed and Unallowed", requires the District to conform to the itemized budgets which were filed with and approved by ISBE. Condition The District did not claim expenditures in conformity with the approved detail budget. Questioned Costs $11,000. Context The District claimed $11,000 of expenditures to CDW-G for 10 Chromebook charging stations, while the itemized budget specified 200 high performance Chromebooks at $932 each, for a total of $186,400. Effect The items purchased by the District were not included in the itemized budget and were not the intent of the budget line. Cause Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are supported by the underlying accounting records and are fairly presented in accordance with program requirements. These policies and procedures were not followed when the expenditure report was prepared and filed. Recommendation We recommend the District periodically review the itemized budget and file amendments as necessary for any changes. Management's Response The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.