Finding 8440 (2023-007)

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Requirement
L
Questioned Costs
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Year
2023
Accepted
2024-01-12

AI Summary

  • Core Issue: The June 30, 2023 expenditure report inaccurately included a $1,022 expense that was claimed twice.
  • Impacted Requirements: The report did not meet the accuracy standards set by the Illinois State Board of Education.
  • Recommended Follow-Up: Review the general ledger for duplicates or unallowable expenses before submitting future expenditure reports.

Finding Text

Criteria: Reporting: To determine that an accurate June 30, 2023 expenditure report was filed with the Illinois State Board of Education based on guidelines prescribed by the Illinois State Board of Education. Condition: The amounts claimed on the June 30, 2023 expenditure reports included an expense that was claimed twice. Questioned Costs: $1,022 expense in 2130-400 was claimed twice. Context: It was noted that $1,022 was claimed twice, when comparing the expenditure reports filed to the general ledger detail. Effect: The District did not file an accurate expenditure report at June 30, 2023. Cause: The District had the same expense in the general ledger report twice. Recommendation: To review the general ledger for duplicate or unallowable expenses before entering into the expenditure report and submitting. Management's Response; The District will review the general ledger for duplicate or unallowale expenses before submitting quarterly reports.

Corrective Action Plan

Condition: To determine that an accurate June 30, 2023 expenditure report was filed with the Illinois State Board of Education. The District reported expenses on the June 30, 2023 expenditure report that were claimed twice. Recommendation: We recommend to review for duplicate or unallowable expenses before entering into the expenditure report and submitting. Management Response: The District will review the general ledger for duplicate or unallowable expenses before submitting quarterly reports.

Categories

Allowable Costs / Cost Principles Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.027 Special Education_grants to States $146,342
84.010 Title I Grants to Local Educational Agencies $122,211
84.367 Improving Teacher Quality State Grants $26,630
10.555 National School Lunch Program $21,715
10.553 School Breakfast Program $19,012
84.425 Education Stabilization Fund $18,658
93.778 Medical Assistance Program $16,988
84.173 Special Education_preschool Grants $8,478
84.424 Student Support and Academic Enrichment Program $1,089
10.649 Pandemic Ebt Administrative Costs $628
84.048 Career and Technical Education -- Basic Grants to States $624