Finding Text
Criteria: 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 paiid after year end. Condition: It was noted that the District claimed a total of $271,874 at 6/30/23, however 22,157 of July and August 2023 salaries and $8,695 of July and August 2023 benefits 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 report that were not paid until July and August 2023. The expenses were allowable under the grant, but the District claimed the expenses too early. Effect: The District claimed expenses early and were reimbursed for expenses of $30,852 in July 2023 that were not paid until July and 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 verification process to reconcile the general ledger AP totals to the expenditure reports before submitting.