Audit 399009

Finding 2025 – 001: Grant Reporting Condition: During our disbursements and payroll testing, we noted that the District does not have adequate procedures in place for reviewing the accuracy and timeliness of IWAS monthly reimbursement requests submitted to the Illinois State Board of Education. Criteria: It is the District’s responsibility to accurately report monthly reimbursement requests to the Illinois State Board of Education by report deadlines. Cause: A uniform set of policies and procedures for reviewing grant supporting schedules and other documentation along with monthly reimbursement requests is lacking, causing requests to be submitted after the required deadlines which included expenses in previous years to be reported in the current year. Effect: Grant compliance with federal grants received in the year cannot be assured when there is not sufficient reviewing and approvals of grant schedules / supporting documentation and reimbursement requests. Recommendation: We recommend the District develop specific policy and procedures for reviewing and approving grant program schedules and reimbursement requests to submit accurate reports for compliance with applicable requirements by report deadline dates. Corrective Action Plan: The District and Business Manager will implement controls to properly report expenses to ISBE on a timely basis.