SALT CREEK SCHOOL DISTRICT NO. 48

Criteria or specific requirement. In accordance with the Illinois Administrative Code, the District is required to use an appropriate set of journals and ledgers forrecording, summarization, and control of transactions. Condition. During the audit, it was noted that Elementary and Secondary School Emergency Relief Fund (ESSER) expenditures were not directly traceable to separately identifiable accounts in the District's general ledger. Context. Federal expenditures as reported by the District to the Illinois State Board of Education were not recorded in separately identifiable accounts. Effect. An omission or other error in the financial statements of the District could go undetected by District personnel. Expenditure reports submitted to the Illinois State Board of Education could also contain omissions or other errors. Cause. The District's chart of accounts has not been updated to conform to current Illinois Administrative Code requirements. Recommendation. We recommend the District expand and revise its chart of accounts so that Elementary and Secondary School Emergency Relief Fund (ESSER) expenditures are recorded in separately identifiable accounts. Management's response. Management concurs with the finding.

The District will expand and revise its chart of accounts so that Elementary and Secondary School Emergency Relief Fund (ESSER) expenditures are recorded in separately identifiable accounts.