Finding Text
FINDING NUMBER: 2024 - 006S
2. THIS FINDING IS: x New
3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND
4. Project No.: 23-4998-D3, 25-4998-EB, 24-4998-E2, 24-4998-E3
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): Recipients are required to submit accurate data to the state outlining expenditures by specific functions, based on approved budget.
9. Condition: Expenditures submitted for reimbursement did not match the functions in the approved budget.
10. Questioned Costs: None
11. Context: Expenditures reports are not being reviewed in comparison to the approved budgets.
12. Effect: Grant funds are not spent as previously approved.
13. Cause: The District's review of expenditure reports did not prevent this issue.
14. Recommendation: We recommend that the District reviews and amends the budget as necessary to align actual with budgeted expenditures
15. Management's response: Management plans to implement procedures to ensure review of actual to budgeted expenditures.