Finding Text
1. FINDING NUMBER: 2023 - 006
2. THIS FINDING IS: New
3. Federal Program Name and Year: Elementary and Secondary Emergency Relief Fund
4. Project No.: 4998-E2, 4998-E3, 4998-HL
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. The District is also required to document their review and approval process for quarterly expenditure reports.
9. Condition: Data submitted to the State showed expenditures categorized differently from previously filed expenditure reports. Review and approval of quarterly expenditure reports were not documented, and the same person preparing the reports is submitting them.
10. Questioned Costs: None
11. Context: A clerical error caused amounts to be categorized incorrectly for the ESSER LEA Data Collection Form submission. No review process of quarterly expenditure reports is documented.
12. Effect: Data was not accurately submitted. Expense reports are being submitted without documented second review. The Districts review and approval process is not in compliance.
13. Cause: District did not have adequate procedures implemented to detect or prevent this error. The same person preparing the expenditure reports is submitting them, there is no documented second reviewer.
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, the review of quarterly expenditure reports will be documented before submission.