Finding Text
Criteria or specific requirement: The District is required to report grant expenditures in accordance with the Illinois State Board of Education State and Federal Grant Administration Policy, Fiscal Requirements, and Procedures in accordance with the Grant Accountability and Transparency Act (GATA), 30 ILCS 708/1 et seq and Title 2 Code of Federal Regulations Part 200—Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. According to the State and Federal Grant Administration Policy, "Amendments are required when: There is a significant change in program scope (e.g., adding a new component - summer school); or the grantee intends to budget for more available funds (i.e., federal carryover); or the expense expenditures exceed the ISBE expenditure variance of 10 percent or $1,000 per an object total, whichever is greater without going over the total budget; or the grantee adds a new expenditure item." Additionally stated in the document "grantees that submit a state or federal budget amendment between the project begin and end date are not allowed to begin an activity, obligate or expend funds prior to the date of receipt at ISBE, provided the scope or intent of the approved project has not changed." Lastly stated in the document, "any amount reported in an expenditure account (cell) not budgeted or not within the acceptable expenditure variance, will not be accepted. Failure to submit an acceptable report will result in the delay of current payments. Expenditures and obligations in excess of the total project budget will not be allowed." Condition: Expenditures claimed on the project's quarterly reports were not included in the detailed budget approved by ISBE resulting in questioned costs for the projects. Questioned Costs: 9800. Context: During detailed testing, there were three expenditures charged to function 2210 object 300 that were not included in the detailed budget for function 2210 object 300 nor any other other budget line item. These items included $7,500 for literature blended coaching, $300 for a 6 month google certified coach cohort program, and $2,000 for an author visit to the school. Effect: Reimbursement was received for expenditures that were not included in the detailed budget resulting in questioned costs. Cause: Lack of monitoring grant expenditure accounts for proper expenditure posting. Recommendation: Project expenditure reports should be compared to the program budget that has been submitted. Budget policies per the state and Federal Grant Administration Policy should be reviewed and followed accordingly. Management's response: The District will work to properly report transactions in the future and follow the guidelines set forth in the policy manual.