Audit 346840

Program: Assistance Listing No.: 84.027A Federal program title: Fed. Sp. Ed. I.D.E.A. Flow Through Award No.: 23 4620 00 Award Year: 2023 Name of pass through entity, when applicable: Illinois State Board of Education When the above information is not available, the Uniform Guidance indicates that the best information available should be provided. If the finding is repeated from the prior year, indicate the prior year finding number. New finding in FY24 The criteria or specific requirements upon which the audit finding is based, including reference to the federal statutes, regulations, or the terms and conditions of the federal awards that support the conditions being identified as a deficiency. Per the Uniform Guidance (2 CFR Part 200), all costs charged to Federal awards must be adequately documented and supported by the accounting records. The condition(s) found, including facts that support the deficiency identified in the audit finding. The School District did not adequately document claimed expenditures. The School District claimed expenditures in excess of amounts that they could find supporting documentation for in their accounting records by $38,378. The cause of the condition upon which the audit finding is based, including facts that support the deficiency identified in the audit finding. The cause of the condition appears to be an oversight on the part of the School District. Although the School District has policies in place to review and approve expenditures and charge them to a designated source of funds code, this was not enforced in 2023. Effects or potential effects of the condition. The School District is not in compliance with the Uniform Guidance due to poor documentation within the School District and claimed expenditures that they could not provide support for which resulted in questiond costs of $38,378. Identification of questioned costs by Assistance Listing No. and federal award number and how they were computed. If the finding did not result in questioned costs, state "None noted." $38,378 in known questioned costs in our audit. These are expenditures which were claimed through the grant, but which had no corresponding support. Context, such as information to provide proper perspective for judging the prevalence and consequence of the audit finding, such as whether the audit finding represents an isolated instance or a systemic problem. The original staff incharge of IDEA left the district on June 30th. The district had one of their employees fill the interim and complete the June reports. On July 15th, the new Director of Grants was hired. The questioned costs are issues related to the original staff in charge. Recommendations to fix the deficiency identified and to prevent future occurrences. We recommend that The School District implement a formal policy requiring all expenditures to be supported by adequate documentation as well as consistently utilizing the relevant souce of funds code. The School District should also provide training to all relevant personnel about this policy. Views of responsible official(s) of the auditee. The School District agrees with the finding and intends to implement the recommended actions.

Program: Assistance Listing No.: 84.027A Federal program title: Fed. Sp. Ed. I.D.E.A. Flow Through Award No.: 23 4620 00 Award Year: 2023 Name of pass through entity, when applicable: Illinois State Board of Education When the above information is not available, the Uniform Guidance indicates that the best information available should be provided. If the finding is repeated from the prior year, indicate the prior year finding number. New finding in FY24 The criteria or specific requirements upon which the audit finding is based, including reference to the federal statutes, regulations, or the terms and conditions of the federal awards that support the conditions being identified as a deficiency. Per the Uniform Guidance (2 CFR Part 200), all costs charged to Federal awards must be adequately documented and supported by the accounting records. The condition(s) found, including facts that support the deficiency identified in the audit finding. The School District did not adequately document claimed expenditures. The School District claimed expenditures in excess of amounts that they could find supporting documentation for in their accounting records by $38,378. The cause of the condition upon which the audit finding is based, including facts that support the deficiency identified in the audit finding. The cause of the condition appears to be an oversight on the part of the School District. Although the School District has policies in place to review and approve expenditures and charge them to a designated source of funds code, this was not enforced in 2023. Effects or potential effects of the condition. The School District is not in compliance with the Uniform Guidance due to poor documentation within the School District and claimed expenditures that they could not provide support for which resulted in questiond costs of $38,378. Identification of questioned costs by Assistance Listing No. and federal award number and how they were computed. If the finding did not result in questioned costs, state "None noted." $38,378 in known questioned costs in our audit. These are expenditures which were claimed through the grant, but which had no corresponding support. Context, such as information to provide proper perspective for judging the prevalence and consequence of the audit finding, such as whether the audit finding represents an isolated instance or a systemic problem. The original staff incharge of IDEA left the district on June 30th. The district had one of their employees fill the interim and complete the June reports. On July 15th, the new Director of Grants was hired. The questioned costs are issues related to the original staff in charge. Recommendations to fix the deficiency identified and to prevent future occurrences. We recommend that The School District implement a formal policy requiring all expenditures to be supported by adequate documentation as well as consistently utilizing the relevant souce of funds code. The School District should also provide training to all relevant personnel about this policy. Views of responsible official(s) of the auditee. The School District agrees with the finding and intends to implement the recommended actions.