Finding Text
1. FINDING NUMBER: 2024-002 2. THIS FINDING IS: Repeat from Prior year; Year originally reported: 2023
3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND
4. Project No.: 23-4998-E2, 24-4998-E3, 24-4998-HL 5. CFDA No.: 84.425
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 can only submit costs for reimbursements that have been incured for purposes of the grant.
9. Condition: Amounts submitted to the state for reimbursement were not included in the District's expenditure general ledger for these specific grants.
10. Questioned Costs: $18,201
11. Context: Reimbursement requests were prepared without having records for the expenditures claimed.
12. Effect: The District was reimbursed for expenditures that were not incurred.
13. Cause: The District's procedures did not detect or prevent this error.
14. Recommendation: The District should develop and implement procedures to ensure that reimbursement requests are reviewed by a second person.
15. Management's response: Reimbursement requests and supporting documentation will be reviewed by a second person.