Finding Text
1. FINDING NUMBER: 2023 - 007
2. THIS FINDING IS: New
3. Federal Program Name and Year: Special Education Cluster
4. Project No.: 4620-00, 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: U.S. Department of Education
8. Criteria or specific requirement (including statutory, regulatory, or other citation): Management is responsible for accurately filing expenditure reports and retaining documentation to support claims.
9. Condition: Expenditure reports are not being properly reviewed and tied out to the General Ledger accounts being used to track special education grant expenses. The District was unable to provide documentation showing which specific expenditures were submitted for reimbursement. This resulted in not having sufficient expenditures documented for the Special Education - Preschool grant (23-4600-00) which in turn resulted in questioned costs noted below.
10. Questioned Costs: $174
11. Context: The District was unable to provide reports accurately supporting the amounts that were claimed on quarterly expenditure reports for all grants within the cluster.
12. Effect: The District could potentially over or underclaim expenditure reimbursements.
13. Cause: The District does not have procedures implemented to properly review the expenditure claims and match it to the General Ledger accounts set up to track grant expenditures.
14. Recommendation: The District should implement review procedures to ensure expenditure reports are accurately filled out and have adequate documentation supporting which expenditures were submitted for reimbursement.
15. Management's response: Management will implement a process to properly track grant expenditures and also create an improved review process.