Finding 46935 (2022-005)

Material Weakness
Requirement
C
Questioned Costs
$1
Year
2022
Accepted
2023-01-11

AI Summary

  • Core Issue: The District claimed $2,974.55 in expenses for reimbursement before actually paying for them.
  • Impacted Requirements: The District failed to follow the reimbursement basis method as required by ISBE.
  • Recommended Follow-Up: Ensure all expenses are incurred before claiming them for reimbursement in future expenditure reports.

Finding Text

Finding Number: 2022-005 This finding is: New Federal Program Name and Year: Education Stabilization Fund - ESSER II Digital Equity II Project No.: 2021-4998 CFDA: 84.425D Passed through: Illinois State Board of Education Federal Agency: United States Department of Education Criteria: The District is responsible for ensuring that they are following the reimbursement basis method and incurring expenses before they are claimed on the expenditure report. Condition: The District charged an expense that was incurred in August 2022 on the cumulative expenditure report through June 30, 2022. Questioned Costs: The questioned costs identified in the amount of $2,974.55 was the purchase amount of the supplies purchased in August 2022. Context: The District did not make sure expenditures were truly paid for before claiming them for reimbursement through expenditure reports filed with ISBE. Effect: The District did not follow the reimbursement method required by ISBE. Cause: The District claimed expenditures for reimbursement before those expenditures had actually been paid for; therefore, the District would have been reimbursed for expenditures that had not yet been paid for out of District bank accounts. Recommendation: We recommend the District be sure to first spend the money to claim it for reimbursement. Management's Response: The District will be sure to incur expenses before claiming them for reimbursement on the expenditure reports filed with ISBE.

Corrective Action Plan

Compliance: Finding: 2022-005 Condition: During the course of the audit, it was noted that the District charged an expense that was incurred after fiscal year end on the cumulative expenditure report through June 30, 2022. Therefore, the reimbursement basis method was not followed and an expense paid in August 2022 was claimed in June 2022 before actually being paid. Plan: The District will first spend the money to claim it for reimbursement. Anticipated Date of Completion: 6/30/2023 Name of Contact Person: Kristina Gardner, Superintendent Management's Response: The District will be sure to spend the money before claiming the expense for reimbursement.

Categories

Questioned Costs Procurement, Suspension & Debarment Cash Management

Other Findings in this Audit

  • 46936 2022-007
    Material Weakness
  • 46937 2022-007
    Material Weakness
  • 46938 2022-006
    Material Weakness
  • 46939 2022-007
    Material Weakness
  • 623377 2022-005
    Material Weakness
  • 623378 2022-007
    Material Weakness
  • 623379 2022-007
    Material Weakness
  • 623380 2022-006
    Material Weakness
  • 623381 2022-007
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.425 Covid-19 - Education Stabilization Fund - Esser $704,411
10.555 National School Lunch Program $283,427
84.010 Title I Grants to Local Educational Agencies $278,433
84.027 Special Education_grants to States $167,801
84.425 Covid-19 - Education Stabilization Fund - Arp Esser $138,478
10.553 School Breakfast Program $98,194
10.555 Noncash Commodities $32,054
93.778 Medical Assistance Program $25,067
84.367 Improving Teacher Quality State Grants $17,880
84.424 Student Support and Academic Enrichment Program $17,810
84.425 Covid-19 - Education Stabilization Fund - Arp Homeless $8,610
84.173 Special Education_preschool Grants $7,279
84.358 Rural Education $4,565
10.555 Covid-19 - National School Lunch Program $2,084
84.027 Covid-19 - Special Education_grants to States - Arp Idea $1,813