Finding 516233 (2024-007)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2024-12-20

AI Summary

  • Core Issue: The District reported $1,277,562 in expenses on the June 30, 2024 report, including $64 for expenses paid after the year-end.
  • Impacted Requirements: Expenses should only be claimed when actually disbursed; the District claimed some expenses too early.
  • Recommended Follow-Up: Implement a verification process to reconcile general ledger accounts payable totals with expenditure reports prior to submission.

Finding Text

Criteria: Reporting. To determine that an accurate June 30, 2024 expenditure report was filed with the Illinois State Board of Education. The District reported expenses on the 6/30/24 expenditure report that were paid after year end. Condition: It was noted that the District claimed a total of $1,277,562 at 6/30/24, however $64 of these expenses were paid after year end and should be considered outstanding obligations at 6/30/24. Questioned Costs: No questioned costs. Context: The District claimed expenses on the 6/30/24 expenditure report that were not disbursed until July 2024. The expenses were allowable under the grant, but the District claimed the expense too early. Effect: The District claimed expenses early and were reimbursed for expenses of $64 for expenses that were not paid until July 2024. Cause: The District mistakenly picked up the wrong total on the general ledger report used to claim expenses. Recommendation: We recommend reconciling the general ledger AP totals to the expenditure reports before submitting. Management's Response: The District will add a verification process to reconcile the general ledger AP totals to the expenditure reports before submitting.

Corrective Action Plan

Condition: To determine that an accurate June 30, 2024 expenditure report was filed with the Illinois State Board of Education. The District reported expenses on the June 30, 2024 ESSER III expenditure report that were paid after year end. Recommendation: We recommend reconciling the general ledger AP totals to the expenditure reports before submitting. Management Response: The District will add a verification process to reconcile the general ledger AP totals to the expenditure reports before submitting.

Categories

Reporting

Other Findings in this Audit

  • 516225 2024-008
    Significant Deficiency Repeat
  • 516226 2024-009
    Significant Deficiency Repeat
  • 516227 2024-009
    Significant Deficiency Repeat
  • 516228 2024-005
    Material Weakness Repeat
  • 516229 2024-006
    Material Weakness
  • 516230 2024-008
    Significant Deficiency Repeat
  • 516231 2024-009
    Significant Deficiency Repeat
  • 516232 2024-010
    Significant Deficiency
  • 516234 2024-008
    Significant Deficiency Repeat
  • 516235 2024-009
    Significant Deficiency Repeat
  • 516236 2024-003
    Material Weakness
  • 516237 2024-002
    - Repeat
  • 516238 2024-002
    - Repeat
  • 516239 2024-004
    Material Weakness
  • 516240 2024-002
    - Repeat
  • 516241 2024-002
    - Repeat
  • 1092667 2024-008
    Significant Deficiency Repeat
  • 1092668 2024-009
    Significant Deficiency Repeat
  • 1092669 2024-009
    Significant Deficiency Repeat
  • 1092670 2024-005
    Material Weakness Repeat
  • 1092671 2024-006
    Material Weakness
  • 1092672 2024-008
    Significant Deficiency Repeat
  • 1092673 2024-009
    Significant Deficiency Repeat
  • 1092674 2024-010
    Significant Deficiency
  • 1092675 2024-007
    Significant Deficiency Repeat
  • 1092676 2024-008
    Significant Deficiency Repeat
  • 1092677 2024-009
    Significant Deficiency Repeat
  • 1092678 2024-003
    Material Weakness
  • 1092679 2024-002
    - Repeat
  • 1092680 2024-002
    - Repeat
  • 1092681 2024-004
    Material Weakness
  • 1092682 2024-002
    - Repeat
  • 1092683 2024-002
    - Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $454,562
84.010 Title I Grants to Local Educational Agencies $233,568
10.553 National School Lunch Program $64,248
93.778 Medical Assistance Program $30,354
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $26,707
84.424 Student Support and Academic Enrichment Program $26,457
84.027 Special Education Grants to States $25,236
84.358 Rural Education $19,957
10.555 National School Lunch Program $14,676
84.173 Special Education Preschool Grants $2,558
10.649 Pandemic Ebt Administrative Costs $653
84.048 Career and Technical Education -- Basic Grants to States $325