Finding 675 (2023-003)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
$1
Year
2023
Accepted
2023-10-25

AI Summary

  • Core Issue: The District submitted inaccurate expenditure reports, leading to duplicate reimbursements totaling $8,987.
  • Impacted Requirements: Expenditure reports for the fiscal year 2022 4th quarter and fiscal year 2023 1st quarter were not filed correctly with the Illinois State Board of Education.
  • Recommended Follow-Up: The District should implement a process to compare and reconcile expenditure reports with the general ledger before submission.

Finding Text

Reporting. To determine that accurate quarterly expenditure reports were filed with the Illinois State Board of Education. We noted during ESSER II expenditure testing that the District was reimbursed for duplicated expenditures reported on the fiscal year 2022 4th quarter and fiscal year 2023 1st quarter expenditure reports. Questioned Costs: $8,987. When comparing the expenditure reports filed with the Illinois State Board of Education for ESSER II grant funds, it was noted that an expenditure was claimed on the fiscal year 2022 4th quarter expenditure report for reimbursement then was claimed for reimbursement again on the fiscal year 2023 1st quarter expenditure report. The School District did not file accurate expenditure reports at June 30, 2022 and September 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.

Corrective Action Plan

Condition: We noted during ESSER II testing the District was reimbursed for duplicated expenditures reported on the fiscal year 2022 4th quarter and fiscal year 2023 1st quarter reports. Recommendation: We recommend the District compare and reconcile the expenditure reports filed with the general ledger before submitting. Management Response: The superintendent will take steps to compare and reconcile the expenditure reports with the general ledger before submitting. Anticipated Date of Completion: June 30, 2024

Categories

Questioned Costs Cash Management Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 577117 2023-003
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $841,584
84.010 Title I Grants to Local Educational Agencies $184,942
10.553 School Breakfast Program $40,211
10.579 Child Nutrition Discretionary Grants Limited Availability $39,197
84.367 Improving Teacher Quality State Grants $37,717
84.027 Special Education_grants to States $29,856
84.048 Career and Technical Education -- Basic Grants to States $25,462
10.555 National School Lunch Program $14,926
93.778 Medical Assistance Program $11,602
10.559 Summer Food Service Program for Children $1,184
10.649 Pandemic Ebt Administrative Costs $628