Finding 597344 (2022-004)

-
Requirement
L
Questioned Costs
$1
Year
2022
Accepted
2023-08-23
Audit: 22023
Organization: Dolton School District 149 (IL)

AI Summary

  • Core Issue: The District double-claimed $59,000 in grant expenditures, violating compliance requirements.
  • Impacted Requirements: Accurate accounting records for grant expenditures as mandated by L.Reporting.
  • Recommended Follow-Up: Management should enhance internal controls over federal reporting to prevent future double claims.

Finding Text

Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting", requires the District maintain accurate accounting records for grant expenditures. Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District double-claimed $59,000 worth of expenditures. Questioned Costs: $59,000. Context: The District claimed expenditures under two different grants at 6/30/22. Effect: The District claimed the same expenditure twice which resulted in an overpayment of funding received. Cause: The District claimed $59,000 under grant E3 at 3/31/22 but then reclassified the grant expenditure to grant E2 and claimed the expenditure at 6/30/22. The District inadvertently didn?t adjust the E3 grant at 6/30/22 to remove the expense claimed which resulted in a double claim of the expenditure. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District inadvertently claimed the same expenditure on two different grants. The District has removed the $59,000 from E3 on the 8/31/22 claim. The District will monitor subsequent reports more closely and make sure expenditures are not claimed twice.

Categories

Questioned Costs Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.778 Medical Assistance Program $112,425
10.582 Fresh Fruit and Vegetable Program $98,416
84.010 Title I Grants to Local Educational Agencies $92,269
10.553 School Breakfast Program $89,664
10.555 National School Lunch Program $52,228
10.560 State Administrative Expenses for Child Nutrition $46,547
84.367 Improving Teacher Quality State Grants $5,000
84.424 Student Support and Academic Enrichment Program $3,151
10.649 Pandemic Ebt Administrative Costs $3,063
84.027 Special Education_grants to States $0
84.173 Special Education_preschool Grants $0
84.425 Education Stabilization Fund $0