Finding Text
Criteria or specific requirement (including statutory, regulatory, or other citation): 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: $12. Context: The District claimed $12 of expenditures on the 3/31/23 quarterly report that were not allowed by the budget. Costs associated with purchases not related to grant were allocated to grant expenditure. The invoice received by the District was greater than the purchase order issued by the District. The difference was allocated to all items in the order which included items purchased under the grant and non-grant purchases. Effect: The District was not compliant with reporting requirements. Inaccurate reporting resulted in the District being reimbursed for an additional $12 as of 6/30/23. 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. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Furthermore, we recommend the District to adequately document claimed expenditures that are consistent with the terms and conditions of each grant agreement. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.