PANHANDLE CUSD #2Local Government

Criteria or specific requirement: Reporting. Condition: The District paid the same expense twice and then reported the same expense twice to the Illinois State Board of Education to both ESSER II and ESSER IIII grants for reimbursement. The District can only use an expense once for grant reimbursement. Questioned Costs: $3,327.66. Context: The expense for GovConnection Inc was paid for twice, on January 1st, 2023 and March 1st, 2023. The District only received goods from the purchase paid for on January 1st, 2023. Therefore, the expense submitted for reimbursement to the ESSER III grant had already been reimbursed by ESSER II funds. Effect: The District would have to determine other eligible costs to submit for reimbursement as related to ESSER III. Cause: This was an oversight by management personnel in the District. Recommendation: The District should ensure that all invoices/bills received are reviewed prior to issuing payment to the vendor. In addition, management should review responsibility center reports for each grant to ensure that duplicate expenses are not charged to multiple grants. Management's response: The District will take the necessary steps to review expenses as well as grant reports prior to submission.

Criteria or specific requirement: Reporting. Condition: Quarterly expenditure reports for the projects expenditures were not timely filed for ESSER III (1 of 4 quarters required). Questioned Costs: No questioned costs. Context: Per review of report submissions, the District submitted the fourth quarter of 2022 ESSER III report untimely. The District’s report was submitted to the State of Illinois on 3/20/2023, as opposed to the due date of 1/20/2023, as required. While the District was not submitting any additional expenses for reimbursement, they did not comply with the stated guidelines. Effect: Projects may not be properly monitored and funding could be frozen if reports are not timely filed. Cause: This was an oversight by management personnel in the District. Recommendation: The District should schedule due dates of all project reports in order to avoid late filings. Management's response: The District will take the necessary steps to ensure reports are submitted both timely and accurately.

Criteria or specific requirement: Reporting. Condition: The District's general ledger expense total did not agree to the total reported to the Illinois State Board of Education on the quarterly expense report for the period ended June 30,2022. Questioned Costs: None. Context: The June 30, 2022 expenditure report filed with the Illinois State Board of Education had a discrepancy between the general ledger expense total and the total claimed on the expenditure report. The District report no expenditures for ESSER 3 when the District had spent $36,132. All expenses incurred were in the proper period and allowable costs; therefore, there were no questioned costs. Effect: The District's general ledger accounts did not reconcile the June 30, 2022 expenditure report filed with the Illinois State Board of Education. Cause: This was an oversight by management personnel in the District.Recommendation: The District should ensure that the expenditure reports filed with the Illinois State Board of Education are reconciled with the general ledger accounts of the District prior to submission. Management's response: The District will take the necessary steps to reconcile the expenditure reports with the general ledger accounts before submitting to the Illinois State Board of Education.