FAC Explorer

Finding 528689 (2024-007)

-
Requirement
A
Questioned Costs
$1
Year
2024
Accepted
2025-03-18
Audit: 346693
Organization: Hoover-Schrum Memorial School District 157 (IL)
Auditor: John Kasperek CO INC

AI Summary

  • Core Issue: The District claimed $412 for employee salaries related to professional development, which was not allowed under the approved budget.
  • Impacted Requirements: Compliance with the approved itemized budget filed with ISBE was not maintained.
  • Recommended Follow-Up: The District should regularly review the itemized budget and amend it as needed to ensure compliance.

Finding Text

8. The compliance requirements for "A. Activities Allowed and Unallowed", requires the District to conform to the itemized budgets which were filed with and approved by ISBE. 9. Condition: The District did not claim expenditures in conformity with the approved detail budget. 10. Questioned Costs: $412. 11. Context: The District claimed an expenditure in error of which was not an allowable expenditure per the approved budget. The amount in question was $412 for employee salaries related to professional development. 12. Effect: The claimed employee's salary for professional development paid by the District were not included in the itemized budget and were not the intent of the budget line. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are supported by the underlying accounting records and are fairly presented in accordance with program requirements. These policies and procedures were not followed when the expenditure report was prepared and filed. 14. Recommendation: We recommend the District periodically review the itemized budget and file amendments as necessary for any changes. 15. Management's Response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.

Corrective Action Plan

Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: Management will review its policies and procedures to ensure that potential expenditures are approved and are deemed to be allowable before spending federal funds. In addition, the District will consider implementing a monitoring process to ensure that control procedures are being followed. Anticipated Date of Completion: 6/30/2025. Name of Contact Person: Dr. Dwayne E. Evans, Superintendent of Schools. Management Response: Management is currently strengthening internal control procedures over grant reporting and monitoring.

Categories

Questioned Costs

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
10.553 School Breakfast Program $138,965
84.367 Improving Teacher Quality State Grants $75,100
84.424 Student Support and Academic Enrichment Program $32,029
84.010 Title I Grants to Local Educational Agencies $31,143
93.778 Medical Assistance Program $23,907
10.555 National School Lunch Program $14,930
84.365 English Language Acquisition State Grants $3,519
84.425 Education Stabilization Fund $1,600
84.173 Special Education_preschool Grants $802
10.649 Pandemic Ebt Administrative Costs $653
84.027 Special Education_grants to States $309