Finding 504415 (2024-007)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2024-11-01
Audit: 326978
Auditor: Scheffel Boyle

AI Summary

  • Core Issue: The District's general ledger does not match the reported expense accounts for the June 30, 2024 expenditure report submitted to the Illinois State Board of Education.
  • Impacted Requirements: Discrepancies exist between the reported object classifications, specifically between purchased services and supplies/materials.
  • Recommended Follow-Up: Management should create proper ESSER accounts for purchased services to ensure accurate reporting in future expenditure reports.

Finding Text

Compliance Finding - Reporting. The District's general ledger expense account functions and objects do not agree to the account functions and objects that were reported to the Illinois State Board of Education on the quarterly expenditure reports and budgets approved by the Illinois State Board of Education. No questioned costs. The June 30, 2024 expenditure report for ESSER III filed with the Illinois State Board of Education had discrepancies between the expense account functions and objects claimed on the expenditure reports compared to the general ledger expense account functions and objects. Items reported on the expenditure report as object three, purchased services, were recorded in the general ledger as object four, supplies and materials. All expenses incurred were in the proper period and there were no questioned costs. The District's general ledger accounts did not support the June 30, 2024 expenditure report filed with the Illinois State Board of Education. This was an oversight by management personnel in the District as there were no ESSER accounts created for object 3, purchased services, so they recorded it in their ESSER object 4, supplies and materials, account.

Corrective Action Plan

The District should 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 take the necessary steps to reconcile the expenditure reports with the general ledger accounts before submitting to the Illinois State Board of Education.

Categories

Procurement, Suspension & Debarment Reporting 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
  • 504414 2024-006
    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