Finding Text
1. FINDING NUMBER: 2023 - 003 2. THIS FINDING IS: New
3. Federal Program Name and Year: Special Education Cluster
4. Project No.: 4620-00, 4620-EI, 4625-00, 4998-ID, 4600-00, 4998-PS 5. CFDA No.: 84.027, 84.027X, 84.173, 84.173X
6. Passed Through: Illinois State Board of Education
7. Federal Agency: US Department of Education
8. Criteria or specific requirement (including statutory, regulatory, or other citation: The District is only allowed to submit an expeditire once for the grant to be reimbursed.
9. Condition: In a population of over 550 invoices, exceptions were noted in 1 out of 47 invoices tested. The 1 invoice was paid twice and claimed for reimbursement twice.
10. Questioned Costs: $1,400
11. Context: 47 invoices were selected from a population of over 550
12. Effect: The District was not in compliance with only submitting expenditures for reimbursement once.
13. Cause: The District wrote a check for an invoice that was never received by the vendor and did not clear the bank. They then paid the invoice by credit card and did not void the check. The District submitted both payments as expenditures for reimbursement.
14. Recommendation: We recommend the District review procedures for claiming expenditures to determine expenditures are not claimed multiple times for reimbursement.
15. Management's response: Management will implement procedures to ensure an expenditure has cleared the bank before they are claimed as expenditures and remove the expenditure from the grant if they pay in another manner.