Finding 585191 (2023-001)

-
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-01-17

AI Summary

  • Core Issue: Data submitted for the Elementary and Secondary Emergency Relief Fund had inaccuracies in expenditure categorization.
  • Impacted Requirements: Recipients must provide accurate data outlining expenditures by specific categories and object codes.
  • Recommended Follow-Up: Implement procedures to reconcile amounts in reports and ensure a second person reviews all submissions before they are sent to the state.

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.: 22-4998-E3 5. AL No.: 84.425U 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, RELATED TO THE STATE DATA COLLECTION REPORTING FOR ESSER RECIPIENTS, SHOWED SOME EXPENDITURES CATEGORIZED DIFFERENTLY FROM PREVIOUSLY FILED EXPENDITURE REPORTS. 10. Questioned Costs: NONE 11. Context: AMOUNTS REPORTED WERE NOT RECONCILED TO THE EXPENDITURE REPORTS CAUSING AMOUNTS TO BE CATEGORIZED INCORRECTLY. 12. Effect: DATA WAS NOT ACCURATELY SUBMITTED. 13. Cause: DISTRICT PROCEDURES DID NOT DETECT OR PREVENT THIS ERROR. 14. Recommendation: 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.

Categories

Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $195,935
84.010 Title I Grants to Local Educational Agencies $71,010
10.555 National School Lunch Program $38,857
84.367 Improving Teacher Quality State Grants $26,957
84.027 Special Education_grants to States $19,711
93.778 Medical Assistance Program $10,981
84.173 Special Education_preschool Grants $4,228
32.009 Emergency Connectivity Fund Program $2,333