8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L. Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. '9. Condition: The District did not comply with the requirements of filing quarterly and period reports by the due dates set by ISBE. A total of 11 reports were filed late. '10. Questioned Costs: N/A. '11. Context: The District did not timely file expenditure reports for multiple grants. Four reports for the quarter ending 9/30/23, due 10/20/23, were submitted on 1/2/24 for grant 84.425D (2023-4998-D3), were submitted on 1/18/24 for grant 84.425D (2023-4998-E2), and were submitted on 2/26/24 for grants 84.027X (2023-4998-ID) and 84.173 (2023-4998-PS). One report for the period ending 11/30/23, due 12/20/23, was submitted on 1/2/24 for grant 84.425W (2024-4998-HL). Three reports for the quarter ending 12/31/23, due 1/20/24, were submitted on 2/6/24 for grant 84.010 (2024-4300-00), were submitted on 2/26/24 for grants 84.425D (2023-4998-D3) and 84.425W (2024-4998-HL). Three reports for the period ending 1/31/24, due 2/20/24, were submitted on 2/26/24 for grants 84.425U (2023-4998-E3) and 84.010 (2024-4300-00 and 2024-4331-00). '12. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L. Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. '9. Condition: The District did not comply with the requirements of filing quarterly and period reports by the due dates set by ISBE. A total of 11 reports were filed late. '10. Questioned Costs: N/A. '11. Context: The District did not timely file expenditure reports for multiple grants. Four reports for the quarter ending 9/30/23, due 10/20/23, were submitted on 1/2/24 for grant 84.425D (2023-4998-D3), were submitted on 1/18/24 for grant 84.425D (2023-4998-E2), and were submitted on 2/26/24 for grants 84.027X (2023-4998-ID) and 84.173 (2023-4998-PS). One report for the period ending 11/30/23, due 12/20/23, was submitted on 1/2/24 for grant 84.425W (2024-4998-HL). Three reports for the quarter ending 12/31/23, due 1/20/24, were submitted on 2/6/24 for grant 84.010 (2024-4300-00), were submitted on 2/26/24 for grants 84.425D (2023-4998-D3) and 84.425W (2024-4998-HL). Three reports for the period ending 1/31/24, due 2/20/24, were submitted on 2/26/24 for grants 84.425U (2023-4998-E3) and 84.010 (2024-4300-00 and 2024-4331-00). '12. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L. Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. '9. Condition: The District did not comply with the requirements of filing quarterly and period reports by the due dates set by ISBE. A total of 11 reports were filed late. '10. Questioned Costs: N/A. '11. Context: The District did not timely file expenditure reports for multiple grants. Four reports for the quarter ending 9/30/23, due 10/20/23, were submitted on 1/2/24 for grant 84.425D (2023-4998-D3), were submitted on 1/18/24 for grant 84.425D (2023-4998-E2), and were submitted on 2/26/24 for grants 84.027X (2023-4998-ID) and 84.173 (2023-4998-PS). One report for the period ending 11/30/23, due 12/20/23, was submitted on 1/2/24 for grant 84.425W (2024-4998-HL). Three reports for the quarter ending 12/31/23, due 1/20/24, were submitted on 2/6/24 for grant 84.010 (2024-4300-00), were submitted on 2/26/24 for grants 84.425D (2023-4998-D3) and 84.425W (2024-4998-HL). Three reports for the period ending 1/31/24, due 2/20/24, were submitted on 2/26/24 for grants 84.425U (2023-4998-E3) and 84.010 (2024-4300-00 and 2024-4331-00). '12. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L. Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. '9. Condition: The District did not comply with the requirements of filing quarterly and period reports by the due dates set by ISBE. A total of 11 reports were filed late. '10. Questioned Costs: N/A. '11. Context: The District did not timely file expenditure reports for multiple grants. Four reports for the quarter ending 9/30/23, due 10/20/23, were submitted on 1/2/24 for grant 84.425D (2023-4998-D3), were submitted on 1/18/24 for grant 84.425D (2023-4998-E2), and were submitted on 2/26/24 for grants 84.027X (2023-4998-ID) and 84.173 (2023-4998-PS). One report for the period ending 11/30/23, due 12/20/23, was submitted on 1/2/24 for grant 84.425W (2024-4998-HL). Three reports for the quarter ending 12/31/23, due 1/20/24, were submitted on 2/6/24 for grant 84.010 (2024-4300-00), were submitted on 2/26/24 for grants 84.425D (2023-4998-D3) and 84.425W (2024-4998-HL). Three reports for the period ending 1/31/24, due 2/20/24, were submitted on 2/26/24 for grants 84.425U (2023-4998-E3) and 84.010 (2024-4300-00 and 2024-4331-00). '12. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L. Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. '9. Condition: The District did not comply with the requirements of filing quarterly and period reports by the due dates set by ISBE. A total of 11 reports were filed late. '10. Questioned Costs: N/A. '11. Context: The District did not timely file expenditure reports for multiple grants. Four reports for the quarter ending 9/30/23, due 10/20/23, were submitted on 1/2/24 for grant 84.425D (2023-4998-D3), were submitted on 1/18/24 for grant 84.425D (2023-4998-E2), and were submitted on 2/26/24 for grants 84.027X (2023-4998-ID) and 84.173 (2023-4998-PS). One report for the period ending 11/30/23, due 12/20/23, was submitted on 1/2/24 for grant 84.425W (2024-4998-HL). Three reports for the quarter ending 12/31/23, due 1/20/24, were submitted on 2/6/24 for grant 84.010 (2024-4300-00), were submitted on 2/26/24 for grants 84.425D (2023-4998-D3) and 84.425W (2024-4998-HL). Three reports for the period ending 1/31/24, due 2/20/24, were submitted on 2/26/24 for grants 84.425U (2023-4998-E3) and 84.010 (2024-4300-00 and 2024-4331-00). '12. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L. Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. '9. Condition: The District did not comply with the requirements of filing quarterly and period reports by the due dates set by ISBE. A total of 11 reports were filed late. '10. Questioned Costs: N/A. '11. Context: The District did not timely file expenditure reports for multiple grants. Four reports for the quarter ending 9/30/23, due 10/20/23, were submitted on 1/2/24 for grant 84.425D (2023-4998-D3), were submitted on 1/18/24 for grant 84.425D (2023-4998-E2), and were submitted on 2/26/24 for grants 84.027X (2023-4998-ID) and 84.173 (2023-4998-PS). One report for the period ending 11/30/23, due 12/20/23, was submitted on 1/2/24 for grant 84.425W (2024-4998-HL). Three reports for the quarter ending 12/31/23, due 1/20/24, were submitted on 2/6/24 for grant 84.010 (2024-4300-00), were submitted on 2/26/24 for grants 84.425D (2023-4998-D3) and 84.425W (2024-4998-HL). Three reports for the period ending 1/31/24, due 2/20/24, were submitted on 2/26/24 for grants 84.425U (2023-4998-E3) and 84.010 (2024-4300-00 and 2024-4331-00). '12. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L. Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. '9. Condition: The District did not comply with the requirements of filing quarterly and period reports by the due dates set by ISBE. A total of 11 reports were filed late. '10. Questioned Costs: N/A. '11. Context: The District did not timely file expenditure reports for multiple grants. Four reports for the quarter ending 9/30/23, due 10/20/23, were submitted on 1/2/24 for grant 84.425D (2023-4998-D3), were submitted on 1/18/24 for grant 84.425D (2023-4998-E2), and were submitted on 2/26/24 for grants 84.027X (2023-4998-ID) and 84.173 (2023-4998-PS). One report for the period ending 11/30/23, due 12/20/23, was submitted on 1/2/24 for grant 84.425W (2024-4998-HL). Three reports for the quarter ending 12/31/23, due 1/20/24, were submitted on 2/6/24 for grant 84.010 (2024-4300-00), were submitted on 2/26/24 for grants 84.425D (2023-4998-D3) and 84.425W (2024-4998-HL). Three reports for the period ending 1/31/24, due 2/20/24, were submitted on 2/26/24 for grants 84.425U (2023-4998-E3) and 84.010 (2024-4300-00 and 2024-4331-00). '12. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L. Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. '9. Condition: The District did not comply with the requirements of filing quarterly and period reports by the due dates set by ISBE. A total of 11 reports were filed late. '10. Questioned Costs: N/A. '11. Context: The District did not timely file expenditure reports for multiple grants. Four reports for the quarter ending 9/30/23, due 10/20/23, were submitted on 1/2/24 for grant 84.425D (2023-4998-D3), were submitted on 1/18/24 for grant 84.425D (2023-4998-E2), and were submitted on 2/26/24 for grants 84.027X (2023-4998-ID) and 84.173 (2023-4998-PS). One report for the period ending 11/30/23, due 12/20/23, was submitted on 1/2/24 for grant 84.425W (2024-4998-HL). Three reports for the quarter ending 12/31/23, due 1/20/24, were submitted on 2/6/24 for grant 84.010 (2024-4300-00), were submitted on 2/26/24 for grants 84.425D (2023-4998-D3) and 84.425W (2024-4998-HL). Three reports for the period ending 1/31/24, due 2/20/24, were submitted on 2/26/24 for grants 84.425U (2023-4998-E3) and 84.010 (2024-4300-00 and 2024-4331-00). '12. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L. Reporting", requires the District to maintain accurate accounting records for grant expenditures. In addition, per subpart D (Post Federal Award Requirements), § 200.302, the underlying accounts records must be adequately documented and consistent with the terms and conditions of the grant. '9. Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District overclaimed $727 of expenditures at 6/30/24. Upon review of the general ledger and quarterly expenditure report, it was determined that the District erroneously overstated their claim amount on two function object codes by a cumulative amount of $727. Under 2560-100, total expenditures were $256,193 but District claimed $256,699, resulting in an overclaim of $506. Under 2560-200, total expenditures were $81,610 but District claimed $81,831, resulting in an overclaim of $221. '10. Questioned Costs: $727. '11. Context: The District claimed expenditures that did not agree with their underlying accounting records. '12. Effect: The District was not compliant with reporting requirements. Inaccurate reporting resulted in the District being reimbursed for an additional $727 as of 6/30/24. 13. Cause: The District inadvertently included expenditures in the claim which were not intended to be claimed. 14. Recommendation: We recommend the District periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. 15. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
8. Criteria or specific requirement (including statutory, regulatory, or other citation):The compliance requirements for "L. Reporting", requires the District to maintain accurate accounting records for grant expenditures. In addition, per subpart D (Post Federal Award Requirements), § 200.302, the underlying accounts records must be adequately documented and consistent with the terms and conditions of the grant. '9. During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District overclaimed $18,940 of expenditures at 6/30/24. Upon review of the general ledger and quarterly expenditure report, it was determined that the District erroneously overstated their claim amount on two function object codes by a cumulative amount of $18,940. Under 2300-200 (23-4300-00), total expenditures were $3,147 but District claimed $12,999, resulting in an overclaim of $9,852. Under 1000-200 (24-4300-00), total expenditures were $31,255 but District claimed $40,343, resulting in an overclaim of $9,088. '10. Questioned Costs: $18,940. '11. Context: The District claimed expenditures that did not agree with their underlying accounting records. '12. Effect: The District was not compliant with reporting requirements. Inaccurate reporting resulted in the District being reimbursed for an additional $18,940 as of 6/30/24. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are supported by the underlying accounting records and are fairly presented in accordance with program requirements. These policies and procedures were not followed when the expenditure report was prepared and filed. 14. Recommendation: We recommend the District periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. 15. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "A. Activities Allowed and Unallowed", requires the District to conform to the itemized budgets which were filed with and approved by ISBE. '9. Condition: The District did not claim expenditures in conformity with the approved detail budget. '10. Questioned Costs: $23. '11. Context: The District claimed an expenditure in error of which was not an allowable expenditure per the approved budget. The amount in question was $23 for Amazon "happy retirement" stickers and was not included in the approved budget. '12. Effect: The expenditures claimed by the District were not included in the itemized budget and were not the intent of the budget line. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are supported by the underlying accounting records and are fairly presented in accordance with program requirements. These policies and procedures were not followed when the expenditure report was prepared and filed. 14. Recommendation: We recommend the District periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. 15. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "A. Activities Allowed and Unallowed", requires the District to conform to the itemized budgets which were filed with and approved by ISBE. '9. Condition: The District did not claim expenditures in conformity with the approved detail budget. '10. Questioned Costs: N/A. '11. Context: The District claimed an expenditure in error under function code 1200 when it should have been claimed under function 2210. The amount in question was $1,725 paid to BSN Sports for professional development. '12. Effect: The goods purchased by the District were not included in the budget line they were claimed under but were allowable under another approved budget line. The District erroneously claimed the invoice under the incorrect budget line. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are supported by the underlying accounting records and are fairly presented in accordance with program requirements. These policies and procedures were not followed when the expenditure report was prepared and filed. 14. Recommendation: We recommend the District periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. 15. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "A. Activities Allowed and Unallowed", requires the District to conform to the itemized budgets which were filed with and approved by ISBE. '9. Condition: The District did not claim expenditures in conformity with the approved detail budget. '10. Questioned Costs: $6,468. '11. Context: The District claimed expenditures in error which were not allowable expenditures per the approved budget. The amounts in question were $6,048 for salary and $420 for payroll benefits for employees performing tasks not included in the approved budget. '12. Effect: The expenditures claimed specific to the employee's job duties paid by the District were not included in the itemized budget and were not the intent of the budget line. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are supported by the underlying accounting records and are fairly presented in accordance with program requirements. These policies and procedures were not followed when the expenditure report was prepared and filed. 14. Recommendation: We recommend the District periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. 15. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "A. Activities Allowed and Unallowed", requires the District to conform to the itemized budgets which were filed with and approved by ISBE. '9. Condition: The District did not claim expenditures in conformity with the approved detail budget. '10. Questioned Costs: $1,590. '11. Context: The District claimed expenditures in error which were not allowable expenditures per the approved budget. The amounts in question were $1,419 for salary and $171 for payroll benefits for employes performing tasks not included in the approved budget. '12. Effect: The expenditures claimed specific to the employee's job duties paid by the District were not included in the itemized budget and were not the intent of the budget line. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are supported by the underlying accounting records and are fairly presented in accordance with program requirements. These policies and procedures were not followed when the expenditure report was prepared and filed. 14. Recommendation: We recommend the District periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. 15. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "A. Activities Allowed and Unallowed", requires the District to conform to the itemized budgets which were filed with and approved by ISBE. '9. Condition: The District did not claim expenditures in conformity with the approved detail budget. '10. Questioned Costs: N/A. '11. Context: The District claimed expenditures in error under function code 2220 when they should have been claimed under other functions. The amount in question was $31,778 for payroll benefits for three employees. $9,578 should have been claimed under 2210 and $22,200 should have been claimed under 1000. '12. Effect: The expenditures claimed specific to the employee's job duties paid by the District were not included in the budget line they were claimed under but were allowable under another approved budget line. The District erroneously claimed the invoice under the incorrect budget lines. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are supported by the underlying accounting records and are fairly presented in accordance with program requirements. These policies and procedures were not followed when the expenditure report was prepared and filed. 14. Recommendation: We recommend the District periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. 15. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
8. Criteria or specific requirement (including statutory, regulatory, or other citation):The compliance requirements for "L. Reporting", requires the District to maintain accurate accounting records for grant expenditures. In addition, per subpart D (Post Federal Award Requirements), § 200.302, the underlying accounts records must be adequately documented and consistent with the terms and conditions of the grant. '9. During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District overclaimed $18,940 of expenditures at 6/30/24. Upon review of the general ledger and quarterly expenditure report, it was determined that the District erroneously overstated their claim amount on two function object codes by a cumulative amount of $18,940. Under 2300-200 (23-4300-00), total expenditures were $3,147 but District claimed $12,999, resulting in an overclaim of $9,852. Under 1000-200 (24-4300-00), total expenditures were $31,255 but District claimed $40,343, resulting in an overclaim of $9,088. '10. Questioned Costs: $18,940. '11. Context: The District claimed expenditures that did not agree with their underlying accounting records. '12. Effect: The District was not compliant with reporting requirements. Inaccurate reporting resulted in the District being reimbursed for an additional $18,940 as of 6/30/24. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are supported by the underlying accounting records and are fairly presented in accordance with program requirements. These policies and procedures were not followed when the expenditure report was prepared and filed. 14. Recommendation: We recommend the District periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. 15. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L. Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. '9. Condition: The District did not comply with the requirements of filing quarterly and period reports by the due dates set by ISBE. A total of 11 reports were filed late. '10. Questioned Costs: N/A. '11. Context: The District did not timely file expenditure reports for multiple grants. Four reports for the quarter ending 9/30/23, due 10/20/23, were submitted on 1/2/24 for grant 84.425D (2023-4998-D3), were submitted on 1/18/24 for grant 84.425D (2023-4998-E2), and were submitted on 2/26/24 for grants 84.027X (2023-4998-ID) and 84.173 (2023-4998-PS). One report for the period ending 11/30/23, due 12/20/23, was submitted on 1/2/24 for grant 84.425W (2024-4998-HL). Three reports for the quarter ending 12/31/23, due 1/20/24, were submitted on 2/6/24 for grant 84.010 (2024-4300-00), were submitted on 2/26/24 for grants 84.425D (2023-4998-D3) and 84.425W (2024-4998-HL). Three reports for the period ending 1/31/24, due 2/20/24, were submitted on 2/26/24 for grants 84.425U (2023-4998-E3) and 84.010 (2024-4300-00 and 2024-4331-00). '12. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L. Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. '9. Condition: The District did not comply with the requirements of filing quarterly and period reports by the due dates set by ISBE. A total of 11 reports were filed late. '10. Questioned Costs: N/A. '11. Context: The District did not timely file expenditure reports for multiple grants. Four reports for the quarter ending 9/30/23, due 10/20/23, were submitted on 1/2/24 for grant 84.425D (2023-4998-D3), were submitted on 1/18/24 for grant 84.425D (2023-4998-E2), and were submitted on 2/26/24 for grants 84.027X (2023-4998-ID) and 84.173 (2023-4998-PS). One report for the period ending 11/30/23, due 12/20/23, was submitted on 1/2/24 for grant 84.425W (2024-4998-HL). Three reports for the quarter ending 12/31/23, due 1/20/24, were submitted on 2/6/24 for grant 84.010 (2024-4300-00), were submitted on 2/26/24 for grants 84.425D (2023-4998-D3) and 84.425W (2024-4998-HL). Three reports for the period ending 1/31/24, due 2/20/24, were submitted on 2/26/24 for grants 84.425U (2023-4998-E3) and 84.010 (2024-4300-00 and 2024-4331-00). '12. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L. Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. '9. Condition: The District did not comply with the requirements of filing quarterly and period reports by the due dates set by ISBE. A total of 11 reports were filed late. '10. Questioned Costs: N/A. '11. Context: The District did not timely file expenditure reports for multiple grants. Four reports for the quarter ending 9/30/23, due 10/20/23, were submitted on 1/2/24 for grant 84.425D (2023-4998-D3), were submitted on 1/18/24 for grant 84.425D (2023-4998-E2), and were submitted on 2/26/24 for grants 84.027X (2023-4998-ID) and 84.173 (2023-4998-PS). One report for the period ending 11/30/23, due 12/20/23, was submitted on 1/2/24 for grant 84.425W (2024-4998-HL). Three reports for the quarter ending 12/31/23, due 1/20/24, were submitted on 2/6/24 for grant 84.010 (2024-4300-00), were submitted on 2/26/24 for grants 84.425D (2023-4998-D3) and 84.425W (2024-4998-HL). Three reports for the period ending 1/31/24, due 2/20/24, were submitted on 2/26/24 for grants 84.425U (2023-4998-E3) and 84.010 (2024-4300-00 and 2024-4331-00). '12. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L. Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. '9. Condition: The District did not comply with the requirements of filing quarterly and period reports by the due dates set by ISBE. A total of 11 reports were filed late. '10. Questioned Costs: N/A. '11. Context: The District did not timely file expenditure reports for multiple grants. Four reports for the quarter ending 9/30/23, due 10/20/23, were submitted on 1/2/24 for grant 84.425D (2023-4998-D3), were submitted on 1/18/24 for grant 84.425D (2023-4998-E2), and were submitted on 2/26/24 for grants 84.027X (2023-4998-ID) and 84.173 (2023-4998-PS). One report for the period ending 11/30/23, due 12/20/23, was submitted on 1/2/24 for grant 84.425W (2024-4998-HL). Three reports for the quarter ending 12/31/23, due 1/20/24, were submitted on 2/6/24 for grant 84.010 (2024-4300-00), were submitted on 2/26/24 for grants 84.425D (2023-4998-D3) and 84.425W (2024-4998-HL). Three reports for the period ending 1/31/24, due 2/20/24, were submitted on 2/26/24 for grants 84.425U (2023-4998-E3) and 84.010 (2024-4300-00 and 2024-4331-00). '12. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L. Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. '9. Condition: The District did not comply with the requirements of filing quarterly and period reports by the due dates set by ISBE. A total of 11 reports were filed late. '10. Questioned Costs: N/A. '11. Context: The District did not timely file expenditure reports for multiple grants. Four reports for the quarter ending 9/30/23, due 10/20/23, were submitted on 1/2/24 for grant 84.425D (2023-4998-D3), were submitted on 1/18/24 for grant 84.425D (2023-4998-E2), and were submitted on 2/26/24 for grants 84.027X (2023-4998-ID) and 84.173 (2023-4998-PS). One report for the period ending 11/30/23, due 12/20/23, was submitted on 1/2/24 for grant 84.425W (2024-4998-HL). Three reports for the quarter ending 12/31/23, due 1/20/24, were submitted on 2/6/24 for grant 84.010 (2024-4300-00), were submitted on 2/26/24 for grants 84.425D (2023-4998-D3) and 84.425W (2024-4998-HL). Three reports for the period ending 1/31/24, due 2/20/24, were submitted on 2/26/24 for grants 84.425U (2023-4998-E3) and 84.010 (2024-4300-00 and 2024-4331-00). '12. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L. Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. '9. Condition: The District did not comply with the requirements of filing quarterly and period reports by the due dates set by ISBE. A total of 11 reports were filed late. '10. Questioned Costs: N/A. '11. Context: The District did not timely file expenditure reports for multiple grants. Four reports for the quarter ending 9/30/23, due 10/20/23, were submitted on 1/2/24 for grant 84.425D (2023-4998-D3), were submitted on 1/18/24 for grant 84.425D (2023-4998-E2), and were submitted on 2/26/24 for grants 84.027X (2023-4998-ID) and 84.173 (2023-4998-PS). One report for the period ending 11/30/23, due 12/20/23, was submitted on 1/2/24 for grant 84.425W (2024-4998-HL). Three reports for the quarter ending 12/31/23, due 1/20/24, were submitted on 2/6/24 for grant 84.010 (2024-4300-00), were submitted on 2/26/24 for grants 84.425D (2023-4998-D3) and 84.425W (2024-4998-HL). Three reports for the period ending 1/31/24, due 2/20/24, were submitted on 2/26/24 for grants 84.425U (2023-4998-E3) and 84.010 (2024-4300-00 and 2024-4331-00). '12. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L. Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. '9. Condition: The District did not comply with the requirements of filing quarterly and period reports by the due dates set by ISBE. A total of 11 reports were filed late. '10. Questioned Costs: N/A. '11. Context: The District did not timely file expenditure reports for multiple grants. Four reports for the quarter ending 9/30/23, due 10/20/23, were submitted on 1/2/24 for grant 84.425D (2023-4998-D3), were submitted on 1/18/24 for grant 84.425D (2023-4998-E2), and were submitted on 2/26/24 for grants 84.027X (2023-4998-ID) and 84.173 (2023-4998-PS). One report for the period ending 11/30/23, due 12/20/23, was submitted on 1/2/24 for grant 84.425W (2024-4998-HL). Three reports for the quarter ending 12/31/23, due 1/20/24, were submitted on 2/6/24 for grant 84.010 (2024-4300-00), were submitted on 2/26/24 for grants 84.425D (2023-4998-D3) and 84.425W (2024-4998-HL). Three reports for the period ending 1/31/24, due 2/20/24, were submitted on 2/26/24 for grants 84.425U (2023-4998-E3) and 84.010 (2024-4300-00 and 2024-4331-00). '12. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L. Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. '9. Condition: The District did not comply with the requirements of filing quarterly and period reports by the due dates set by ISBE. A total of 11 reports were filed late. '10. Questioned Costs: N/A. '11. Context: The District did not timely file expenditure reports for multiple grants. Four reports for the quarter ending 9/30/23, due 10/20/23, were submitted on 1/2/24 for grant 84.425D (2023-4998-D3), were submitted on 1/18/24 for grant 84.425D (2023-4998-E2), and were submitted on 2/26/24 for grants 84.027X (2023-4998-ID) and 84.173 (2023-4998-PS). One report for the period ending 11/30/23, due 12/20/23, was submitted on 1/2/24 for grant 84.425W (2024-4998-HL). Three reports for the quarter ending 12/31/23, due 1/20/24, were submitted on 2/6/24 for grant 84.010 (2024-4300-00), were submitted on 2/26/24 for grants 84.425D (2023-4998-D3) and 84.425W (2024-4998-HL). Three reports for the period ending 1/31/24, due 2/20/24, were submitted on 2/26/24 for grants 84.425U (2023-4998-E3) and 84.010 (2024-4300-00 and 2024-4331-00). '12. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L. Reporting", requires the District to maintain accurate accounting records for grant expenditures. In addition, per subpart D (Post Federal Award Requirements), § 200.302, the underlying accounts records must be adequately documented and consistent with the terms and conditions of the grant. '9. Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District overclaimed $727 of expenditures at 6/30/24. Upon review of the general ledger and quarterly expenditure report, it was determined that the District erroneously overstated their claim amount on two function object codes by a cumulative amount of $727. Under 2560-100, total expenditures were $256,193 but District claimed $256,699, resulting in an overclaim of $506. Under 2560-200, total expenditures were $81,610 but District claimed $81,831, resulting in an overclaim of $221. '10. Questioned Costs: $727. '11. Context: The District claimed expenditures that did not agree with their underlying accounting records. '12. Effect: The District was not compliant with reporting requirements. Inaccurate reporting resulted in the District being reimbursed for an additional $727 as of 6/30/24. 13. Cause: The District inadvertently included expenditures in the claim which were not intended to be claimed. 14. Recommendation: We recommend the District periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. 15. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
8. Criteria or specific requirement (including statutory, regulatory, or other citation):The compliance requirements for "L. Reporting", requires the District to maintain accurate accounting records for grant expenditures. In addition, per subpart D (Post Federal Award Requirements), § 200.302, the underlying accounts records must be adequately documented and consistent with the terms and conditions of the grant. '9. During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District overclaimed $18,940 of expenditures at 6/30/24. Upon review of the general ledger and quarterly expenditure report, it was determined that the District erroneously overstated their claim amount on two function object codes by a cumulative amount of $18,940. Under 2300-200 (23-4300-00), total expenditures were $3,147 but District claimed $12,999, resulting in an overclaim of $9,852. Under 1000-200 (24-4300-00), total expenditures were $31,255 but District claimed $40,343, resulting in an overclaim of $9,088. '10. Questioned Costs: $18,940. '11. Context: The District claimed expenditures that did not agree with their underlying accounting records. '12. Effect: The District was not compliant with reporting requirements. Inaccurate reporting resulted in the District being reimbursed for an additional $18,940 as of 6/30/24. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are supported by the underlying accounting records and are fairly presented in accordance with program requirements. These policies and procedures were not followed when the expenditure report was prepared and filed. 14. Recommendation: We recommend the District periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. 15. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "A. Activities Allowed and Unallowed", requires the District to conform to the itemized budgets which were filed with and approved by ISBE. '9. Condition: The District did not claim expenditures in conformity with the approved detail budget. '10. Questioned Costs: $23. '11. Context: The District claimed an expenditure in error of which was not an allowable expenditure per the approved budget. The amount in question was $23 for Amazon "happy retirement" stickers and was not included in the approved budget. '12. Effect: The expenditures claimed by the District were not included in the itemized budget and were not the intent of the budget line. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are supported by the underlying accounting records and are fairly presented in accordance with program requirements. These policies and procedures were not followed when the expenditure report was prepared and filed. 14. Recommendation: We recommend the District periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. 15. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "A. Activities Allowed and Unallowed", requires the District to conform to the itemized budgets which were filed with and approved by ISBE. '9. Condition: The District did not claim expenditures in conformity with the approved detail budget. '10. Questioned Costs: N/A. '11. Context: The District claimed an expenditure in error under function code 1200 when it should have been claimed under function 2210. The amount in question was $1,725 paid to BSN Sports for professional development. '12. Effect: The goods purchased by the District were not included in the budget line they were claimed under but were allowable under another approved budget line. The District erroneously claimed the invoice under the incorrect budget line. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are supported by the underlying accounting records and are fairly presented in accordance with program requirements. These policies and procedures were not followed when the expenditure report was prepared and filed. 14. Recommendation: We recommend the District periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. 15. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "A. Activities Allowed and Unallowed", requires the District to conform to the itemized budgets which were filed with and approved by ISBE. '9. Condition: The District did not claim expenditures in conformity with the approved detail budget. '10. Questioned Costs: $6,468. '11. Context: The District claimed expenditures in error which were not allowable expenditures per the approved budget. The amounts in question were $6,048 for salary and $420 for payroll benefits for employees performing tasks not included in the approved budget. '12. Effect: The expenditures claimed specific to the employee's job duties paid by the District were not included in the itemized budget and were not the intent of the budget line. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are supported by the underlying accounting records and are fairly presented in accordance with program requirements. These policies and procedures were not followed when the expenditure report was prepared and filed. 14. Recommendation: We recommend the District periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. 15. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "A. Activities Allowed and Unallowed", requires the District to conform to the itemized budgets which were filed with and approved by ISBE. '9. Condition: The District did not claim expenditures in conformity with the approved detail budget. '10. Questioned Costs: $1,590. '11. Context: The District claimed expenditures in error which were not allowable expenditures per the approved budget. The amounts in question were $1,419 for salary and $171 for payroll benefits for employes performing tasks not included in the approved budget. '12. Effect: The expenditures claimed specific to the employee's job duties paid by the District were not included in the itemized budget and were not the intent of the budget line. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are supported by the underlying accounting records and are fairly presented in accordance with program requirements. These policies and procedures were not followed when the expenditure report was prepared and filed. 14. Recommendation: We recommend the District periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. 15. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "A. Activities Allowed and Unallowed", requires the District to conform to the itemized budgets which were filed with and approved by ISBE. '9. Condition: The District did not claim expenditures in conformity with the approved detail budget. '10. Questioned Costs: N/A. '11. Context: The District claimed expenditures in error under function code 2220 when they should have been claimed under other functions. The amount in question was $31,778 for payroll benefits for three employees. $9,578 should have been claimed under 2210 and $22,200 should have been claimed under 1000. '12. Effect: The expenditures claimed specific to the employee's job duties paid by the District were not included in the budget line they were claimed under but were allowable under another approved budget line. The District erroneously claimed the invoice under the incorrect budget lines. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are supported by the underlying accounting records and are fairly presented in accordance with program requirements. These policies and procedures were not followed when the expenditure report was prepared and filed. 14. Recommendation: We recommend the District periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. 15. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
8. Criteria or specific requirement (including statutory, regulatory, or other citation):The compliance requirements for "L. Reporting", requires the District to maintain accurate accounting records for grant expenditures. In addition, per subpart D (Post Federal Award Requirements), § 200.302, the underlying accounts records must be adequately documented and consistent with the terms and conditions of the grant. '9. During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District overclaimed $18,940 of expenditures at 6/30/24. Upon review of the general ledger and quarterly expenditure report, it was determined that the District erroneously overstated their claim amount on two function object codes by a cumulative amount of $18,940. Under 2300-200 (23-4300-00), total expenditures were $3,147 but District claimed $12,999, resulting in an overclaim of $9,852. Under 1000-200 (24-4300-00), total expenditures were $31,255 but District claimed $40,343, resulting in an overclaim of $9,088. '10. Questioned Costs: $18,940. '11. Context: The District claimed expenditures that did not agree with their underlying accounting records. '12. Effect: The District was not compliant with reporting requirements. Inaccurate reporting resulted in the District being reimbursed for an additional $18,940 as of 6/30/24. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are supported by the underlying accounting records and are fairly presented in accordance with program requirements. These policies and procedures were not followed when the expenditure report was prepared and filed. 14. Recommendation: We recommend the District periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. 15. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.