Finding Text
1. FINDING NUMBER: 2024 - 003
2. THIS FINDING IS: New
3. Federal Program Name and Year: Special Education Cluster
4. Project No.: 4998-ID, 4620-00, 4998-PS, 4600-00
5. CFDA No.: 84.027, 84.173
6. Passed Through: Illinois State Board of Education
7. Federal Agency: U.S. Department of Education
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The District is required to document their review and approval process for quarterly expenditure reports.
9. Condition: Review and approval of quarterly expenditure reports were not documented and the same person preparing the reports is submitting them.
10. Questioned Costs: N/A
11. Context: No review process of the quarterly expenditure reports is currently in place.
12. Effect: The District's review and approval process is not in compliance.
13. Cause: The same person preparing the expenditure reports is submitting them; there is no documented second reviewer.
14. Recommendation: District should develop and implement procedures to have reports reviewed by a second person prior to submission.
15. Management's response: Management will implement review procedures of quarterly expenditure reports, which will be documented before submission.