Finding Text
1. FINDING NUMBER: 2023 - 006 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: US Department of Education
8. Criteria or specific requirement (including statutory, regulatory, or other citation): District is required to have controls over expenditure reports to correctly claim the expenditures.
9. Condition: One of the transactions claimed was for more than the check amount.
10. Questioned Costs: None reported as this transaction was for more than the actual check but they had more expenditures that could have been claimed under the grant that they did not report due to the budget being fully reached.
11. Context: A clerical error caused amount to be claimed for more than the check amount.
12. Effect: District was reimbursed before full amount of the budget was expended.
13. Cause: District mistakenly entered the wrong amount of expenditures.
14. Recommendation: District should implement better review procedures of expenditure reports before they are submitted for reimbursement.
15. Management's response: Management will review and implement procedures to make sure this does not happen in the future.