Finding Text
8. Criteria or specific requirement (including statutory, regulatory, or other citation): Reporting '9. Condition: The District's general ledger expense account functions and objects do not agree to the account functions and objects that were reported to the Illinois State Board of Education on the quarterly expenditure reports and budgets approved by the Illinois State Board of Education. '10. Questioned Costs: No questioned costs. '11. Context: The District filed quarterly expenditure reports for ESSER III with the Illinois State Board of Education. Each expenditure report had discrepancies between the expense account functions and objects claimed on the expenditure report to the general ledger expense account functions and objects. All expenses incurred were in the proper period. '12. Effect: The District's general ledger accounts did not support the expenditure reports filed with the Illinois State Board of Education for fiscal year 2023. 13. Cause: This was an oversight by management personnel in the District. 14. Recommendation: The District should ensure that the expenditure reports filed with the Illinois State Board of Education are reconciled with the general ledger accounts of the District prior to submission. 15. Management's response: The District will take the necessary steps to reconcile the expenditure reports with the general ledger accounts before submitting to the Illinois State Board of Education.