Finding 584882 (2023-007)

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Requirement
L
Questioned Costs
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Year
2023
Accepted
2024-01-12

AI Summary

  • Core Issue: The June 30, 2023 expenditure report inaccurately included a $1,022 expense that was claimed twice.
  • Impacted Requirements: The report did not meet the accuracy standards set by the Illinois State Board of Education.
  • Recommended Follow-Up: Review the general ledger for duplicates or unallowable expenses before submitting future expenditure reports.

Finding Text

Criteria: Reporting: To determine that an accurate June 30, 2023 expenditure report was filed with the Illinois State Board of Education based on guidelines prescribed by the Illinois State Board of Education. Condition: The amounts claimed on the June 30, 2023 expenditure reports included an expense that was claimed twice. Questioned Costs: $1,022 expense in 2130-400 was claimed twice. Context: It was noted that $1,022 was claimed twice, when comparing the expenditure reports filed to the general ledger detail. Effect: The District did not file an accurate expenditure report at June 30, 2023. Cause: The District had the same expense in the general ledger report twice. Recommendation: To review the general ledger for duplicate or unallowable expenses before entering into the expenditure report and submitting. Management's Response; The District will review the general ledger for duplicate or unallowale expenses before submitting quarterly reports.

Categories

Allowable Costs / Cost Principles Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.027 Special Education_grants to States $146,342
84.010 Title I Grants to Local Educational Agencies $122,211
84.367 Improving Teacher Quality State Grants $26,630
10.555 National School Lunch Program $21,715
10.553 School Breakfast Program $19,012
84.425 Education Stabilization Fund $18,658
93.778 Medical Assistance Program $16,988
84.173 Special Education_preschool Grants $8,478
84.424 Student Support and Academic Enrichment Program $1,089
10.649 Pandemic Ebt Administrative Costs $628
84.048 Career and Technical Education -- Basic Grants to States $624