Audit 383817

1. FINDING NUMBER: 2025-001 2. THIS FINDING IS: Repeat form Prior Year; Year Originally reported: 2023 3. Federal Program Name and Year:TItle I - Low Income 4. Project No.: 24-4300-00,25-4300-00. 5.AL No.: 84.010 6. Passed Through: ILLINOIS STATE BOARD OF EDUCATION 7. Federal Agency: U.S DEPARTMENT OF EDUCATION 8. Criteria or specific requirement (including statutory, regulatory, or other citation): The district can only submit costs for reimbursements that ahve been incurred for purposes of the grant. The distrcit must maintain supporting documentation for the amounts submitted for reimbursement. 9. Condition: Amounts submitted to the state for reimbusrment were higher than costs with required supporting documentaion. The district had difficulty in providing supporting documentation for the amounts submitted for reimbursement, and expenditures could not be easily separated between the last two fiscal years the grant was received. 10. Questioned Costs: $1,792 11. Context: Reimbursement requests were prepared without having adequate records for the expenditures claimed. 12. Effect: The district was reimbursed for expenditures that may not have been incurred. 13. Cause: The District's procedures did not detect or prevent this error. 14. Recommendation: The District should develop and implement procedures toensure that reimbursement requests by someone other than the preparer to ensure all requests have adequate backup. 15. Management's response: The district implemented changes in control activities to ensure that proper review controls are in place and that all grant reimbursements have adequate documentation.