Finding Text
Reporting. To determine that accurate quarterly expenditure reports were filed with the Illinois State Board of Education. We noted during ESSER II, ESSER III, and ESSER Digital Equity II testing that there were multiple instances of incorrect reimbursement requests. Both period and amount. Questioned costs of $17,647. When comparing the expenditure reports filed with the Illinois State Board of Education for ESSER Digital Equity II grant funds, it was noted that an expenditure was claimed on the 2nd quarter expenditure report under a preliminary function but was not purchased until 3rd quarter. When comparing the expenditure reports filed with the Illinois State Board of Education for ESSER II and ESSER III grant funds, it was noted that the District requested too much remimbursement for both employees, in salary and benefits, as the calculation was based on the full year contract even though the grant period during the year did not have the full amounts. The School District did not file accurate expenditure reports at December 31, 2021 or June 30, 2022. This was an oversight by management personnel at the District. The District should compare and reconcile the expenditure reports filed with the Illinois State Board of Education with the general ledger before submitting. Management will take steps to compare and reconcile the expenditure reports filed with the general ledger before submitting.