Finding Text
Criteria: Reporting. To determine that an accurate final 8/31/23 expenditure report was filed with the Illinois State Board of Education based on guidelines prescribed by the Illinois State Board of Education. Condition: The District claimed $167,338 in account 1000-100 at 8/31/2023, however actual expenses were $166,702. Questioned Costs: Questioned costs are $636 in 1000-100. Context: It was noted that the District overreported salaries by $636 when comparing the expenditure reports to the general ledger detail. Effect: The District submitted an expenditure report claiming costs slightly higher than actually paid. Cause: The District mistakenly picked up the wrong total on the general ledger report used to claim expenses. Recommendation: We recommend reviewing the grant tracking worksheets before creating the expenditure reports to ensure actual costs are consistent with what is entered into the grant. We recommend reconciling the budgeted amount to the general ledger totals and reconciling those to expenditure reports before submitting. Management's Response: The District will review the budgeted cost of items and the amount recorded in the general ledger against the expenditure reports before submitting.