FREEBURG COMMUNITY CONSOLIDATED SCHOOL DISTRICT NO. 70

Criteria: Reporting. The accounts used to record expenditures on the quarterly expenditure reports should match the general ledger accounts when the expenditures are recorded. Condition: It was noted that there was an inconsistency when comparing the general ledger to what was reported on the expenditure report. Questioned Costs: No questioned costs. Context: Tied out all the expenditure account numbers in the general ledger versus the 6/30/23 expenditure reports. Noted that the Preschool expenditures were recorded in 2210-300 in the general ledger but were reported in 4000-300 on the expenditure report; for IDEA expenditures recorded in 1220-300 in the general ledger were reported in 2130-300 on the expenditure report, that 1210-100 in the general ledger were reported as 3700-100 on the expenditure report, that 1210-200 in the general eldger were reported in 3700-200 on the expenditure report and that 2210-300 in the general ledger was reported in 4000-300 on the expenditure report; for ARP IDEA expenditure reports recorded in 1220-400 in the general ledger were reported as 3700-400 on the expenditure report and 2210-300 in the general ledger were reported as 4000-300 on the expenditure report. Effect: The expenditure e not recorded/reported consistently between the two reports. Cause: A coding error was made when entering the expenditures into the the general ledger. Recommendation: We recommend reviewing the general ledger to the expenditure reports before submitting for more accurate reporting. Management's response: The District will review the general ledger to the expediture reports before submitting.

Management agrees to review the general ledger to the expenditure repoort before sumitting.

2022-003

Criteria: Reporting. The District budgeted a capital outlay item in a supply account. Condition: It was noted that an expense was budgeted and recorded in the 400 supplies account but should have been budgeted and recorded in the 500 capital outlay account. Questioned costs: $1,233 for a washer/dryer that was paid for out of the supply accounts but should have been budgeted and paid for out of a capital outlay account. Context: The District budgeted for supplies for the Early Childhood special education classroom in the 400 account for a total of $4,006. The District purchased a washer/dryer for $1,233 that should have been budgeted for out of the 500 account. Effect: The District did not properly budget for the expenses in the grant. Cause: A budgeting error was made when completing the budget. Recommendation: We recommend reviewing the budget and amending as ncessary. Management's response: The District will review the budget and amend as necessary during the year.

Management agrees to review the budget and amend as necessary during the year.

Criteria: Reporting. The accounts used to record expenditure on the quarterly expenditure reports should match the general ledger accounts when the expenditures are recorded. Condition: It was noted that there was an inconsistency when comparing the general ledger to what was reported on the expenditure reports. Questioned Costs: No questioned costs. Context: Tied out all the expenditure account numbers to the general ledger versus the 6/30/22 expenditure reports. Noted that the expenditures were recorded in 1000-100 in the general ledger but were reported in 2210-100 on the expenditure report. Also noted that 1000-300 in the general ledger was reported in 2210-300 on the expenditure report and 1000-400 in the general ledger was reported as 2110-400 on the expenditure report. Effect: The expenditures were not recorded/reported consistently between the two reports. Cause: A coding error was made when entering the expenditure into the general ledger. Recommendation: We recommend reviewing the general ledger to the expenditure reports before submitting for more accurate reporting. Management response: The District will review the general ledger to the expenditure reports before submitting.

Condition: It was noted that there was an inconsistency when comparing the general ledger to what was reported on the expenditure report. Recommendation: We recommend reviewing the general ledger to the expenditure report before submitting to review for accuracy. Management response: Management agrees to review the general ledger to the expenditure report before submitting. Anticipated date of completion: June 30, 2023.

Criteria: Reporting. All quarterly expenditure reports should be filed 20 days after quarter end. Condition: The District did not submit timely expenditure reports. The Illinois State Board of Education requires that expenditure reports be submitted on a quarterly basis 20 days after the quarter ends (10/20, 1/20, 4/20 and 7/20). Questioned Costs: No questioned costs. Context: Of the 4 quarterly expenditure reports for ESSER II for project year 2022 that were submitted to the Illinois State Board of Education, 1 quarterly report was filed 13 days late. Effect: The District was not in compliance by filing their expenditure reports late. Cause: The District did not provide proper oversight to ensure that the quarterly expenditure reports were filed timely. Recommendation: We recommend that steps are taken to ensure that all quarterly reports are filed by the due dates. Management response: The District will take the necessary steps to file all quarterly expenditure reports on time in the future.

Condition: The District did not submit timely expenditure reports to the Illinois State Board of Education. 1 quarterly expenditure report was 13 days late. Recommendation: We recommend that steps are taken to ensure that all quarterly reports are filed by the due dates. Management response: Management agrees to take the necessary steps to file all quarterly expenditure reports on time in the future. Anticipated Date of Completion: June 30, 2023.

Criteria: Reporting. The accounts used to record expenditure on the quarterly expenditure reports should match the general ledger accounts when the expenditures are recorded. Condition: It was noted that there was an inconsistency when comparing the general ledger to what was reported on the expenditure reports. Questioned Costs: No questioned costs. Context: Tied out all the expenditure account numbers to the general ledger versus the 6/30/22 expenditure reports. Noted that the expenditures were recorded in 1220-300 in the general ledger but were reported in 2130-400 on the expenditure report. Also noted that 1210-100 in the general ledger was reported in 3700-100 on the expenditure report and 1210-200 in the general ledger was reported as 3700-200 on the expenditure report and that 2210-300 in the general ledger was reported in 4000-300 on the expenditure report. Effect: The expenditures were not recorded/reported consistently between the two reports. Cause: A coding error was made when entering the expenditure into the general ledger. Recommendation: We recommend reviewing the general ledger to the expenditure reports before submitting for more accurate reporting. Management response: The District will review the general ledger to the expenditure reports before submitting.

Condition: It was noted that there was an inconsistency when comparing the general ledger to what was reported on the expenditure report. Recommendation: We recommend reviewing the general ledger to the expenditure report before submitting to review for accuracy. Management response: Management agrees to review the general ledger to the expenditure report before submitting. Anticipated date of completion: June 30, 2023.