Finding Text
Reporting. The criteria is reporting, and to determine that an accurate June 30, 2023 expenditure report was filed with the Illinois State Board of Education. The District reported expenses on the 6/30/23 expenditure report that were paid after year end. The District claimed a total of $60,000 for this current year for a social worker's salary, and $16,011 in benefits. However, $10,000 in salaries and $750 in benefits were paid after year end. The District claimed a total of $38,000 for a junior high teacher's salary and $15,150 of benefits; $6,333 in salaries and $2,218 in benefits were paid after year end. The District claimed expenses that were not paid until after year-end, in July and August of 2023. Of the salaries and benefits selected for testing, the District reported the contract values, which are based on the 9/15/22 through 8/30/23 academic year. This includes two paychecks in July and two paychecks in August, past the fiscal year end in 6/30/23. The expenses were allowable under the grant, but the District claimed the expense too early. July and August's pay expenses should have been reported in the first quarter of FY24. The District requested the proper amount and will spend the funds on the proper expenses as noted in their application and budget, but should have considered the timing difference between a teacher's academic contract year and the fiscal year in reporting fiscal year expenditures. No questioned costs. The cause of the finding was the District obligated funds based on teacher's academic contract payroll amounts, which get paid from September to August, and the effect was claiming expenses past the fiscal year end.