Finding Text
1. FINDING NUMBER: 2023 - 003
2. THIS FINDING IS: X New
3. Federal Program Name and Year: COVID-19 -ARP- LEA and COOP American Rescue Plan and COVID-19 - ARP -Community Partnership Grant
4. Project No.: 22-4998-CO and 22-4998-CP
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 is required to maintain detailed documentation that reconciles to expenditure amounts charged to grants.
9. Condition: The District submitted grant expenditure reports for reimbursement without having sufficient support for expenditures claimed, resulting in reimbursements greater than allowable costs.
10. Questioned Costs: $547,311
11. Context: The District was unable to provide adequate documentation for expenditure reports. No reconciliation was done between expenditures charged and general ledger expenditure accounts, and in some cases, budgeted amounts were claimed when expenditures did not occur as budgeted.
12. Effect: The District received reimbursements in excess of allowable costs.
13. Cause: Business office management lacked an understanding of grant requirements, and it did not appear there was oversight from a higher level of management.
14. Recommendation: We recommend the District implement a process for proper budgeting, tracking and monitoring of grant expenditures, including multiple layers of review and approval, to ensure only appropriate amounts are budgeted and allowable costs are claimed.
15. Management's response: Management will implement a process to properly budget, track and monitor grant expenditures and also create an improved review and oversight process.