Finding 585206 (2023-003)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-01-17

AI Summary

  • Core Issue: The District reported $57,850 in expenses on the June 30, 2023 report that were actually paid after the year-end.
  • Impacted Requirements: Expenses claimed too early led to reimbursement for costs not yet incurred as of June 30, 2023.
  • Recommended Follow-Up: Implement a verification process to reconcile general ledger accounts payable totals with expenditure reports before submission.

Finding Text

Reporting. 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. Condition: It was noted that the District claimed a total of $94,359 at 6/30/23, however $57,85 these expenses were paid after year end and should be considered outstanding obligations at 6/30/23. Questioned Costs - None; Context - The District claimed expenses on the 6/30/23 expenditure reports that were not paid until August 2023. The expenses were allowable under the grant, but the District claimed the expense too early. Effect: The District claimed expenses early and were reimbursed for expenses of $57,850 in Juy 2023 that were not paid until August 2023. Cause: The District mistakenly picked up the wrong total on the general ledger report used to claim expenses. Recommendation: We recommend reconciling the general ledger AP totals to the expenditure reports before submitting. Management's response: The District will add a verifiation process to reconile the general ledger AP totals to the expenditure reports before submitting.

Categories

Reporting

Other Findings in this Audit

  • 8763 2023-002
    Significant Deficiency
  • 8764 2023-003
    Significant Deficiency Repeat
  • 8765 2023-004
    Significant Deficiency Repeat
  • 8766 2023-005
    Significant Deficiency Repeat
  • 8767 2023-006
    Significant Deficiency Repeat
  • 585205 2023-002
    Significant Deficiency
  • 585207 2023-004
    Significant Deficiency Repeat
  • 585208 2023-005
    Significant Deficiency Repeat
  • 585209 2023-006
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $582,149
84.367 Improving Teacher Quality State Grants $104,122
84.027 Special Education_grants to States $75,957
10.553 School Breakfast Program $67,664
10.558 Child and Adult Care Food Program $38,098
84.010 Title I Grants to Local Educational Agencies $31,246
93.778 Medical Assistance Program $22,594
84.048 Career and Technical Education -- Basic Grants to States $16,630
10.555 National School Lunch Program $15,948
10.559 Summer Food Service Program for Children $14,483
84.424 Student Support and Academic Enrichment Program $12,000
84.173 Special Education_preschool Grants $5,157
10.649 Pandemic Ebt Administrative Costs $628