Finding 518623 (2024-004)

Reporting. To determine that accurate quarterly expenditure reports were filed with the Illinois State Board of Education. We noted during ESSER III testing that the District reported more expenditures on the expenditure report submitted for 6/30/2024 than the District actually expensed for ESSER III in FY24. Questioned Costs: $7,059. When comparing the expenditure reports filed with the Illinois State Board of Education for ESSER III grant funds with the ESSER III G/L detail, it was noted that $383,014 of expenditures were reported on the 6/30/2024 expenditure report, while only $375,955.19 was reported in the G/L. The District did not file accurate expenditure reports for FY24. This was an oversight by management personnel at the District. We recommend the District compare and reconcile the expenditure reports filed with the general ledger before submitting. The Superintendent will take steps to ensure that expenditure reports reconcile with the general ledger before submitting.