Finding 9936 (2023-006)

Significant Deficiency
Requirement
AB
Questioned Costs
-
Year
2023
Accepted
2024-01-25
Audit: 13565
Auditor: Eccezion

AI Summary

  • Core Issue: A clerical error led to claiming an expenditure amount greater than the actual check issued.
  • Impacted Requirements: The district must ensure accurate controls over expenditure reports to claim only valid amounts.
  • Recommended Follow-Up: Implement improved review procedures for expenditure reports prior to submission for reimbursement.

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.

Categories

Cash Management Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $107,546
84.027 Special Education_grants to States $49,498
10.555 National School Lunch Program $43,746
93.778 Medical Assistance Program $35,043
84.367 Improving Teacher Quality State Grants $26,050
84.424 Student Support and Academic Enrichment Program $10,000
84.173 Special Education_preschool Grants $4,906
84.425 Education Stabilization Fund $4,700
32.009 Emergency Connectivity Fund Program $1,410