Finding 945878 (2023-004)

Significant Deficiency
Requirement
BL
Questioned Costs
$1
Year
2023
Accepted
2024-02-15

AI Summary

  • Core Issue: The District reported $25,152 in expenditures, but only $22,152 was accurately posted in the general ledger, leading to discrepancies.
  • Impacted Requirements: Expenditure reports must be reconciled with the general ledger, and unposted credit card charges of $3,000 were not included by the reporting deadline.
  • Recommended Follow-Up: Ensure all expenditures are accurately posted and reconciled before submission, and review the classification of mileage reimbursements to prevent future errors.

Finding Text

The District is responsible for submitting accurate expenditure reports to the Illinois State Board of Education that are in agreement and reconciled with the District's general ledger. Per the District's general ledger account 10-2210-300, the total amount posted and paid amounts to $22,152 but it claimed $25,152 of expenditures including other credit card expenditures totaling $3,000 that were charged on June 15, 2023, but were not paid and not posted to the general ledger account as of June 30, 2023. Additionally, the District posted expenditures approved and claimed under the 1000-300 object code on the submitted expenditure report for mileage reimbursement (totaling $4,717) under the District's general ledger salary accounts 10-1110-114-60 and 10-1110-118-60. Although posted in the wrong accounts, the amounts were claimed correctly.

Categories

Questioned Costs Cash Management

Other Findings in this Audit

  • 369435 2023-004
    Significant Deficiency
  • 369436 2023-004
    Significant Deficiency
  • 369437 2023-004
    Significant Deficiency
  • 369438 2023-004
    Significant Deficiency
  • 945877 2023-004
    Significant Deficiency
  • 945879 2023-004
    Significant Deficiency
  • 945880 2023-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $1.70M
10.555 National School Lunch Program $1.46M
84.027 Special Education_grants to States $1.24M
10.553 School Breakfast Program $496,309
93.778 Medical Assistance Program $236,075
84.173 Special Education_preschool Grants $47,942
84.425 Education Stabilization Fund $33,960
10.649 Pandemic Ebt Administrative Costs $3,135