Finding Text
1. FINDING NUMBER: 2023 - 001 2. THIS FINDING IS: New 3. Federal Program Name and Year: Elementary and Secondary Emergency Relief Fund 2021
4. Project No.: 22-4998-E3, 22-4998-HL, 23-4998-E2 5. CFDA No.: 84.425
6. Passed Through: Illinois State Board of Education
7. Federal Agency: U.S. Department of Education
8. Criteria or specific requirement (including statutory, regulatory, or other citation): RECIPIENTS ARE REQUIRED TO SUBMIT ACCURATE DATA TO THE STATE OUTLINING EXPENDITURES BY SPECIFIC CATEGORIES AND OBJECT CODES.
9. Condition: DATA SUBMITTED TO THE STATE SHOWED SOME EXPENDITURES CATEGORIZED DIFFERENTLY FROM PREVIOUSLY FILED EXPENDITURE REPORTS.
10. Questioned Costs: NONE
11. Context: AMOUNTS REPORTED WERE NOT RECONCILED TO THE EXPENDITURE REPORTS CAUSING AMOUNTS TO BE CATEGORIZED INCORRECTLY.
12. Effect: DATA WAS NOT ACCURATELY SUBMITTED.
13. Cause: DISTRICT PROCEDURES DID NOT DETECT OR PREVENT THIS ERROR.
14. Recommendation: DISTRICT SHOULD DEVELOP AND IMPLEMENT PROCEDURES TO RECONCILE AMOUNTS FOR ANNUAL REPORTS TO PERIODIC EXPENDITURE REPORTS, AND HAVE REPORTS REVIEWED BY A SECOND PERSON PRIOR TO SUBMISSION.
15. Management's response: MANAGEMENT WILL IMPLEMENT PROCEDURES INCLUDING RECONCILING AMOUNTS BETWEEN UNDERLYING DATA, QUARTERLY EXPENDITURE REPORTS, AND ANNUAL DATA COLLECTION REPORTS. ADDITIONALLY, REPORTS AND SUPPORTING DOCUMENTATION WILL BE REVIEWED BY A SECOND PERSON.