Audit 371179

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 $900 11. Context The District claimed expenditures of $900 as of the 6/30/24 expenditure report that were not allowed by the budget. The District purchased NASBE memberships for staff, however this line of the budget was for supplies and materials. 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. 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 one function code when they should have been claimed under another function code. For 23-4300-00: • $799 was claimed under function 1000-400 but should have been claimed under 2210-300; • $10 was claimed under function 2210-300 but should have been claimed under 3000-400; and • $747 was claimed under function 1000-400 but should have been claimed under 2210-400. For 24-4300-00, $46 was claimed under function 1000-400 but should have been claimed under 1000-300. 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 N/A 11. Context The District claimed expenditures in error under one function code when they should have been claimed under another function code. For 23-4998-E2: • $1,634 was claimed under function 1000-400 but should have been claimed under 2210-300; • $12,128 was claimed under function 1000-400 but should have been claimed under 2130-400; • $600 was claimed under function 1000-400 but should have been claimed under 1000-500; and • $19,839 was claimed under function 1000-500 but should have been claimed under 1000-400. For 24-4998-E3, $33,000 was claimed under function 1000-400 but should have been claimed under 1000-500. 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 "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 period, quarterly, and final reports by the due dates set by ISBE. A total of 3 reports were filed late. '10. Questioned Costs N/A '11. Context The District did not timely file period, quarterly and final expenditure reports for multiple grants. The reports for the quarter ending 9/30/23, due 10/20/23, were submitted on 10/23/23 for grants 84.425 (E2 and ST). The report for the quarter ending 6/30/24, due 7/20/24, was submitted on 8/11/24 for grant 84.425. '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. 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 $5100 11. Context The District claimed expenditures of $5,100 as of the 6/30/24 expenditure report that were not allowed by the budget. The District purchased marketing videos, however this line of the budget was for game tickets for under-served district families. 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. 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.