Finding Text
1. FINDING NUMBER: 2023-001 2. THIS FINDING IS: New 3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND
4. Project No.: 23-4998-E2, 22-4998-E3, 22-4998-HL 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): Recipients are required to submit accurate data to the state outlining expenditures by specific categories and object codes.
9. Condition: Data submitted to the state showed some expenditures categorized differently from previously filed expenditure reports.
10. Questioned Costs: None
11. Context: A clerical error caused amounts to be categorized incorrectly.
12. Effect: Data was not accurately submitted.
13. Cause: The District's procedures did not detect or prevent this error.
14. Recommendation: The District should develop and implement procedures to reconcile amounts for annual reports to periodic expenditure reports, and have reports reviewed by a second person prior to submission.
15. Management's response: Management will implement procedures including reconciling amounts between underlying data, quarterly expenditure reports and annual data collection reports. Additionally, reports and supporting documentation will be reviewed by a second person.