FAC Explorer

Finding 509577 (2024-004)

Material Weakness
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2024-11-20
Audit: 329169
Organization: Flora Community Unit School District #35 (IL)
Auditor: Leymone Hardcastle & CO LTD

AI Summary

  • Core Issue: The District incorrectly reported supplies expenses as salary expenses on the expenditure report.
  • Impacted Requirements: Expenses must be reported in the same accounts on the expenditure report as they are on the general ledger.
  • Recommended Follow-Up: Ensure future claims align with the general ledger to avoid discrepancies.

Finding Text

This finding is: New Federal Program Name & Year: Title I - Low Income 2024 Project No.: 2024-4300 ALN No.: 84.010 Passed Through: Illinois State Board of Education Federal Agency: United States Department of Education Criteria: The District is responsible for ensuring that they are reporting expenses on the expenditure report filed with ISBE in the same accounts that the expenses were claimed on the general ledger. Condition: The District claimed supplies expense as salary expense on the expenditure report filed with ISBE. Questioned Costs: This section is not applicable. The expenses were allowable expenses that were budgeted for in the Title I grant. This finding applies to the administrative details of the grants reporting requirements. Context: The District did not make sure expenditures were claimed on the expenditure reports in the same accounts that they were incurred on the general ledger. Effect: The expenses claimed on the expenditure report were not reported in the same expense accounts on the general ledger. Cause: The District claimed supplies expense as salaries on the expenditure report. Recommendation: We recommend the District be sure to claim expenses in the same accounts in which they are expensed from on the general ledger. Management's Response: The District will be sure to claim the expenditures in the same accounts in which they were expensed from on the general ledger.

Corrective Action Plan

Condition: The District claimed supplies expense as salary expense on the expenditure report filed with the Illinois State Board of Education. Plan: The District will be sure to claim expenses in the same accounts in which they are expensed form on the general ledger. Anticipated Date of Completion: June 30, 2025 Name of Contact Person: Dr. Joel Hackney, Superintendent Management's Response: The District will be sure to claim the expenditures in the same accounts in which they were expensed from on the general ledger.

Categories

Reporting

Other Findings in this Audit

  • 509578 2024-005
    Material Weakness
  • 509579 2024-006
    Material Weakness
  • 509580 2024-006
    Material Weakness
  • 509581 2024-003
    Material Weakness
  • 509582 2024-003
    Material Weakness
  • 509583 2024-003
    Material Weakness
  • 509584 2024-003
    Material Weakness
  • 509585 2024-003
    Material Weakness
  • 509586 2024-003
    Material Weakness
  • 1086019 2024-004
    Material Weakness
  • 1086020 2024-005
    Material Weakness
  • 1086021 2024-006
    Material Weakness
  • 1086022 2024-006
    Material Weakness
  • 1086023 2024-003
    Material Weakness
  • 1086024 2024-003
    Material Weakness
  • 1086025 2024-003
    Material Weakness
  • 1086026 2024-003
    Material Weakness
  • 1086027 2024-003
    Material Weakness
  • 1086028 2024-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $442,905
84.027 Special Education Grants to States $387,513
84.425 Education Stabilization Fund $167,181
10.553 School Breakfast Program $107,820
84.048 Career and Technical Education -- Basic Grants to States $79,379
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $59,179
10.555 National School Lunch Program $45,096
10.555 Noncash Commodities $38,471
93.778 Medical Assistance Program $26,659
84.424 Student Support and Academic Enrichment Program $21,689
84.173 Special Education Preschool Grants $16,453
10.556 Special Milk Program for Children $4,118
10.555 Fresh Fruits and Vegetables $2,990