FAC Explorer

Finding 504414 (2024-006)

Significant Deficiency
Requirement
B
Questioned Costs
$1
Year
2024
Accepted
2024-11-01
Audit: 326978
Organization: Shiloh Village School District #85 (IL)
Auditor: Scheffel Boyle

AI Summary

  • Core Issue: The District submitted budgeted costs instead of actual expenditures for Title IVA, leading to $2,994 in questioned costs.
  • Impacted Requirements: Only actual expenditures should be submitted for reimbursement; submitting budgeted amounts increases the risk of repayment.
  • Recommended Follow-Up: Review and correct the expenditure reporting process to ensure only actual costs are submitted in the future.

Finding Text

Compliance Finding - Eligibility of Expenditures. The District submitted budgeted expenditures for reimbursement instead of actual expenditures for Title IVA. The questioned cost is $2,994. The District budgeted for the purchase of 9 Google EDLA Certified OPS Android Computers. The District only purchased 1 of the 9 items during the year yet submitted the cost of all 9 items for reimbursement. As a result, $249 of eligible expenditures were submitted which leaves the remaining $2,994 as questioned costs. There is an increased risk that these funds will be subject to repayment as they were incorrectly submitted for reimbursement. This was an oversight by management personnel in the District when submitting expenditure reports to the Illinois State Board of Education.

Corrective Action Plan

The District should only include actual costs, not budgeted costs, on the expenditure reports filed with the Illinois State Board of Education. The District should also ensure that the expenditure reports filed with the Illinois State Board of Education are reconciled with the general ledger accounts of the District prior to submission. The District will ensure that expenditure reports only include eligible expenditures going forward. The District will take the necessary steps to reconcile the expenditure reports with the general ledger accounts before submitting to the Illinois State Board of Education.

Categories

Questioned Costs Procurement, Suspension & Debarment Student Financial Aid Cash Management Eligibility Internal Control / Segregation of Duties

Other Findings in this Audit

  • 504410 2024-004
    Significant Deficiency
  • 504411 2024-005
    Significant Deficiency Repeat
  • 504412 2024-005
    Significant Deficiency Repeat
  • 504413 2024-005
    Significant Deficiency Repeat
  • 504415 2024-007
    Significant Deficiency
  • 504416 2024-008
    Significant Deficiency
  • 1080852 2024-004
    Significant Deficiency
  • 1080853 2024-005
    Significant Deficiency Repeat
  • 1080854 2024-005
    Significant Deficiency Repeat
  • 1080855 2024-005
    Significant Deficiency Repeat
  • 1080856 2024-006
    Significant Deficiency
  • 1080857 2024-007
    Significant Deficiency
  • 1080858 2024-008
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $748,255
10.555 National School Lunch Program $76,012
84.041 Impact Aid $68,532
84.010 Title I Grants to Local Educational Agencies $53,398
84.027 Special Education Grants to States $26,930
10.553 School Breakfast Program $25,272
10.560 State Administrative Expenses for Child Nutrition $19,022
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $13,500
93.778 Medical Assistance Program $5,788
84.173 Special Education Preschool Grants $4,876
84.424 Student Support and Academic Enrichment Program $3,243
10.649 Pandemic Ebt Administrative Costs $653