Finding Text
Finding Number: 2022-005 This finding is: New Federal Program Name and Year: Education Stabilization Fund - ESSER II Digital Equity II Project No.: 2021-4998 CFDA: 84.425D Passed through: Illinois State Board of Education Federal Agency: United States Department of Education Criteria: The District is responsible for ensuring that they are following the reimbursement basis method and incurring expenses before they are claimed on the expenditure report. Condition: The District charged an expense that was incurred in August 2022 on the cumulative expenditure report through June 30, 2022. Questioned Costs: The questioned costs identified in the amount of $2,974.55 was the purchase amount of the supplies purchased in August 2022. Context: The District did not make sure expenditures were truly paid for before claiming them for reimbursement through expenditure reports filed with ISBE. Effect: The District did not follow the reimbursement method required by ISBE. Cause: The District claimed expenditures for reimbursement before those expenditures had actually been paid for; therefore, the District would have been reimbursed for expenditures that had not yet been paid for out of District bank accounts. Recommendation: We recommend the District be sure to first spend the money to claim it for reimbursement. Management's Response: The District will be sure to incur expenses before claiming them for reimbursement on the expenditure reports filed with ISBE.