Finding 509578 (2024-005)

Material Weakness
Requirement
P
Questioned Costs
$1
Year
2024
Accepted
2024-11-20

AI Summary

  • Core Issue: The District claimed $795.60 in expenses that were not actually incurred before filing for reimbursement.
  • 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

This finding is: New Federal Program Name and 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 following the reimbursement basis method and incurring expenses before they are claimed on the expenditure report. Condition: The District charged expenses to the grant that had not actually been incurred. Questioned Costs: The questioned costs identified in the amount of $795.60 is the amount reported on the expenditure reports filed with ISBE, but never actually incurred. 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 when those expenses had not truly been incurred; 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 fo reimbursement on the expenditure reports filed with ISBE.

Corrective Action Plan

Condition: During the course of the audit, it was noted that the District charged expenses to the grant that had not actually been incurred. Therefore, the reimbursement basis method was not followed and expenses that were not incurred were claimed in June 2024 resulting in the District receiving revenue before expenses were paid. Plan: The District will be sure to spend the money before claiming the expense for reimbursement. Anticipated Date of Completion: June 30, 2025 Name of Contact Person: Dr. Joel Hackney, Superintendent Management's Response: The District will be sure to spend the money before claiming the expense for reimbursement.

Categories

Questioned Costs Cash Management

Other Findings in this Audit

  • 509577 2024-004
    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