Finding Text
1. FINDING NUMBER: 2023 - 003 2. THIS FINDING IS: x New 3. Federal Program Name and Year: ESSER
4. Project No.: 4998-E2, 4998-E3, 4998-HL 5. CFDA No.: 84.425D, 84.425U & 84.425W
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): Management is responsible for accurately filing expenditure reports.
9. Condition: When filing the expenditure report the District used the remaining budget amount from the spreadsheet they use to track expenditures and reported the remaining budget amount instead of using the actual expenditure amount to report as expenditures.
10. Questioned Costs: $162
11. Context: Expenditures for COVID-19 ARP - Homeless Children and Youth Grant was not properly claimed. Expenditures for function 1000 object 400 was incorrectly claimed.
12. Effect: More expenditures were reimbursed than the District actually spent.
13. Cause: District mistakenly entered the wrong amount of expenditures.
14. Recommendation: District should submit corrections for the questioned costs.
15. Management's response: Management will review and implement procedures to make sure this does not happen in the future.