Finding Text
United States Department of Education Education Stabilization Fund ? CFDA #84.425D/84.425U/84.425W Finding: 2022-003 Noncompliance with Reporting Requirements Criteria: Per the compliance supplement, the ?ESSER Grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations.? Internal controls should be in place to provide reasonable assurance that "historical expenditure reports" filed with the Illinois State Board of Education agree and reconcile to actual expenditures incurred and paid by the District. Condition: The District has inadequate controls over preparing, reviewing and approving quarterly "historical expenditure reports" filed with the Illinois State Board of Education. Context: Quarterly "historical expenditure reports" filed with the Illinois State Board of Education were not reconciled to the District's general ledger or other supporting documentation. Effect: Program expenditures may be overstated on the "historical expenditure reports" submitted to the Illinois State Board of Education and result in excess funding reimbursements. Cause: Program expenditures may be overstated on the "historical expenditure reports" submitted to the Illinois State Board of Education and result in excess funding reimbursements. Recommendation: The superintendent should review and approve quarterly "historical expenditure reports" and supporting documentation on a regular basis prior to electronic submissions. Corresponding documents should be manually signed and dated to indicate approval. Management?s Response: The District intends to implement the recommendation in FY 2023.