Finding 58151 (2022-002)

-
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2022-11-09

AI Summary

  • Core Issue: The District's general ledger expenses did not match the reported totals to the Illinois State Board of Education for June 30, 2022, and the report was submitted late.
  • Impacted Requirements: Accurate reporting and timely submission of expenditure reports to the Illinois State Board of Education.
  • Recommended Follow-up: Ensure reconciliation of expenditure reports with the general ledger before submission and implement measures for timely filing.

Finding Text

CRITERIA OR SPECIFIC REQUIREMENT-Reporting CONDITION-The District's general ledger expense total did not agree to the total reported to the Illinois State Board of Education on the quarterly expense report for the period ended June 30, 2022. In addition, this report was filed untimely. QUESTIONED COSTS-None CONTEXT-The June 30, 2022 expenditure report filed with the Illinois State Board of Education had a discrepancy between the general ledger expense total (more) and the total claimed on the expenditure report (less). All expenses incurred were in the proper period and there were no questioned costs. In addition, the aforementioned expenditure report was also filed untimely with the Illinois State Board of Education. EFFECT-The District's general ledger accounts did not reconcile the June 30, 2022 expenditure report filed with the Illinois State Board of Education. In addition, the report was not filed in a timely manner. CAUSE-This was an oversight by management personnel in the District. 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. The District should also ensure all expenditure reports are filed in a timely manner. 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 and ensure all reports are filed in a timely manner.

Corrective Action Plan

Compliance Finding Condition: The June 30, 2022 expenditure report filed with the Illinois State Board of Education had a discrepancy between the general ledger expense total (more) and the total claimed on the expenditure report (less). All expenses incurred were in the proper period and there were no questioned costs. In addition, the aforementioned expenditure report was also filed untimely with the Illinois State Board of Education. 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. The District should also ensure all expenditure reports are filed in a timely manner. Management 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 and ensure all reports are filed in a timely manner. Anticipated Date of Completion: June 30, 2023

Categories

Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $313,378
84.027 Special Education_grants to States $210,393
10.555 National School Lunch Program $158,733
84.010 Title I Grants to Local Educational Agencies $121,250
10.553 School Breakfast Program $107,079
93.778 Medical Assistance Program $15,875
84.358 Rural Education $7,216
84.048 Career and Technical Education -- Basic Grants to States $5,981
84.173 Special Education_preschool Grants $3,279
10.649 Pandemic Ebt Administrative Costs $614