Audit 373974

Criteria: The Special Education IDEA Part B Excess Cost Application must be completed accurately to ensure the District adheres to the Compliance Standard. Key data reported is that the level of expenditures for educating students with disabilities made from local funds equals at least the amount spent in the preceding fiscal year. Condition: The Cost Application submitted by the District contained some immaterial errors that did not lead to any noncompliance. However, there was no review process to ensure the accuracy of the Cost Application. Questioned Costs: None. Context: Special Education Cluster expenditures totaled $182,229 for the year ended June 30, 2025. Effect: Incorrect information was submitted to the Illinois State Board of Education and went undetected. We re-performed the Compliance Standard test with the correct information and found the District was still in compliance. Cause: The person responsible for preparing the Cost Aplication was inexperienced. Also, there was no oversight to check the accuracy of the Cost Application before it was submitted. Recommendation: We recommend that the Superintendent or Grants Coordinator review the report before it is submitted to ensure that the information is being accurately reported. The review should be documented and maintained. Management's Response: We will review the report before it is submitted to the Illinois State Board of Education to ensure accuracy. We will document our review and maintain the documentation.