FAC Explorer

Finding 513973 (2024-007)

Significant Deficiency
Requirement
L
Questioned Costs
$1
Year
2024
Accepted
2024-12-12
Audit: 332183
Organization: Community Unit School District 100 (IL)
Auditor: Scheffel & Company PC D B A Scheffel Boyle

AI Summary

  • Core Issue: Expenditure reports submitted to the Illinois State Board of Education do not align with the general ledger, leading to questioned costs of $202.
  • Impacted Requirements: Reimbursement was incorrectly claimed for expenses already covered under another federal program (ESSER III Digital Equity).
  • Recommended Follow-Up: Review project expenditure reports thoroughly before preparing quarterly submissions for reimbursement to ensure accuracy.

Finding Text

Criteria or specific requirement: Reporting. Condition: The expenditure reports filed with the Illinois State Board of Education do not match the general ledger detail. Questioned Costs: $202. Context: The District reported $202 of expenditures for supplies in function 1000 object 400, however those same expenditures were already properly reported and reimbursed under ESSER III Digital Equity, project number 2024-4998-D3. Effect: Reimbursement was received for expenditures that were included in another federal program. Cause: Lack of monitoring grant expenditure accounts for proper federal program. Recommendation: Project expenditure reports should be reviewed before being used to prepare quarterly expenditure report submissions for reimbursement. Management's response: The District will work to properly report transactions in the future.

Corrective Action Plan

Condition: The expenditure reports filed with the Illinois State Board of Education do not match the general ledger detail. Plan: To avoid this reporting issue, the District should review expenditure reports prior to using them to prepare the projects’ quarterly reports. Anticipated Date of Completion: June 30, 2025 Name of Contact Person: Jason Brunaugh, Assistant Superintendent of Finance and Human Resources Management Response: The District will work to properly report transactions in the future.

Categories

Questioned Costs Subrecipient Monitoring Cash Management Reporting

Other Findings in this Audit

  • 513971 2024-008
    Significant Deficiency
  • 513972 2024-004
    Significant Deficiency Repeat
  • 513974 2024-006
    Significant Deficiency Repeat
  • 513975 2024-004
    Significant Deficiency Repeat
  • 513976 2024-005
    Significant Deficiency Repeat
  • 1090413 2024-008
    Significant Deficiency
  • 1090414 2024-004
    Significant Deficiency Repeat
  • 1090415 2024-007
    Significant Deficiency
  • 1090416 2024-006
    Significant Deficiency Repeat
  • 1090417 2024-004
    Significant Deficiency Repeat
  • 1090418 2024-005
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.027 Special Education Grants to States $608,476
93.959 Block Grants for Prevention and Treatment of Substance Abuse $162,772
10.553 School Breakfast Program $124,575
10.560 State Administrative Expenses for Child Nutrition $61,689
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $58,265
84.424 Student Support and Academic Enrichment Program $55,674
10.555 National School Lunch Program $38,682
84.173 Special Education Preschool Grants $27,867
84.048 Career and Technical Education -- Basic Grants to States $26,699
93.778 Medical Assistance Program $26,007
84.010 Title I Grants to Local Educational Agencies $16,764
84.425 Education Stabilization Fund $3,815
10.649 Pandemic Ebt Administrative Costs $3,256
32.009 Emergency Connectivity Fund Program $1,936