Finding 610127 (2022-010)

Significant Deficiency
Requirement
H
Questioned Costs
-
Year
2022
Accepted
2023-03-30

AI Summary

  • Core Issue: Expenditures were reported late and in the wrong period, affecting the accuracy of financial reporting to ISBE.
  • Impacted Requirements: Expenditures totaling $10,633 for nonpublic school pupil services were not reported until the June 30, 2022 report, despite being incurred from August 2021 to May 2022.
  • Recommended Follow-Up: Ensure future expenditure reports to ISBE accurately reflect the correct reporting periods to avoid similar issues.

Finding Text

Period of Performance. Expenditures incurred were not reported in the proper periods on the expenditure reports submitted to ISBE. No questioned costs. Of the $10,633 for nonpublic school pupil services expenditures for the grant, the entire amount was not reported to ISBE until the June 30, 2022 expenditure report when the expenditures were incurred from the months of August 2021 through May 2022. The June 30, 2022 expenditure report submitted to ISBE included expenditures that were incurred outside of that quarter. The District inadvertently did not report the expenditures incurred in the correct quarter to ISBE. We recommend that the expenditures incurred by the District be reported in the proper quarter in the reports to ISBE. The District will ensure that expenditures are reported in the proper quarter in future expenditure reports.

Categories

Period of Performance

Other Findings in this Audit

  • 33683 2022-007
    Significant Deficiency
  • 33684 2022-009
    Significant Deficiency
  • 33685 2022-010
    Significant Deficiency
  • 33686 2022-007
    Significant Deficiency
  • 33687 2022-009
    Significant Deficiency
  • 33688 2022-010
    Significant Deficiency
  • 33689 2022-008
    Significant Deficiency
  • 33690 2022-011
    Significant Deficiency
  • 33691 2022-012
    Significant Deficiency
  • 33692 2022-007
    Significant Deficiency
  • 33693 2022-007
    Significant Deficiency
  • 33694 2022-008
    Significant Deficiency
  • 610125 2022-007
    Significant Deficiency
  • 610126 2022-009
    Significant Deficiency
  • 610128 2022-007
    Significant Deficiency
  • 610129 2022-009
    Significant Deficiency
  • 610130 2022-010
    Significant Deficiency
  • 610131 2022-008
    Significant Deficiency
  • 610132 2022-011
    Significant Deficiency
  • 610133 2022-012
    Significant Deficiency
  • 610134 2022-007
    Significant Deficiency
  • 610135 2022-007
    Significant Deficiency
  • 610136 2022-008
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $436,880
84.010 Title I Grants to Local Educational Agencies $285,234
84.367 Improving Teacher Quality State Grants $74,993
10.553 School Breakfast Program $45,734
93.778 Medical Assistance Program $26,722
84.425 Education Stabilization Fund $17,757
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $9,366
84.027 Special Education_grants to States $8,367
84.173 Special Education_preschool Grants $3,998
84.048 Career and Technical Education -- Basic Grants to States $2,475
10.649 Pandemic Ebt Administrative Costs $614
10.559 Summer Food Service Program for Children $255