Finding 607394 (2022-006)

-
Requirement
A
Questioned Costs
-
Year
2022
Accepted
2023-07-16
Audit: 27177

AI Summary

  • Core Issue: The District purchased more Chromebooks than allowed by the approved budget.
  • Impacted Requirements: Compliance with the itemized budget filed with ISBE was not maintained.
  • Recommended Follow-Up: The District should regularly review and amend the budget for any changes in quantities.

Finding Text

Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "A. Activities Allowed and Unallowed", requires the District to conform to the itemized budgets which were filed with and approved by ISBE. Condition: The District purchased a larger quantity of items than was specified in the itemized budget. Questioned Costs: $0. Context: The District purchased and claimed $41,744 for 200 Chromebooks, which was within the budgeted amount. The itemized budget approved by ISBE specified that 99 Chromebooks would be purchased at a total of $49,050. The budget was not amended for the change in quantity. Effect: The quantity the District purchased was greater than the quantity specified in the itemized budget. Cause: The budget was not amended to change the listed quantity. Recommendation: We recommend the District periodically review the itemized budget and file amendments as necessary for any changes. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
10.553 School Breakfast Program $219,719
32.009 Emergency Connectivity Fund Program $135,957
84.027 Special Education_grants to States $97,383
84.367 Improving Teacher Quality State Grants $89,574
84.425 Education Stabilization Fund $54,559
93.778 Medical Assistance Program $40,545
10.559 Summer Food Service Program for Children $29,072
10.555 National School Lunch Program $23,748
84.010 Title I Grants to Local Educational Agencies $23,600
84.424 Student Support and Academic Enrichment Program $4,311
10.558 Child and Adult Care Food Program $1,451
84.173 Special Education_preschool Grants $360