Finding 1164260 (2025-001)

Material Weakness Repeat Finding
Requirement
B
Questioned Costs
-
Year
2025
Accepted
2025-12-09

AI Summary

  • Core Issue: The District failed to document personnel expenses as required by federal guidelines.
  • Impacted Requirements: Compliance with documentation standards for Title 1 - Low Income funding.
  • Recommended Follow-Up: Review and enhance procedures to ensure proper documentation of personnel expenses is completed.

Finding Text

1. FINDING NUMBER: 2025-001 2. THIS FINDING IS: New 3. Federal Program Name and Year: Title 1 - Low Income 4. Project No.: 4300-00, 4331-00 5. AL No.: 84.010 6. Passed Through: Illinois State Board of Education 7. Federal Agency: US Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation): The District is required to have documentation of personnel expenses (formerly Time and Effort). 9. Condition: It was noted that the District did not complete the documentation of personnel expenses. 10. Questioned Costs: None 11. Context: There was nothing to review for documentation of personnel expenses. 12. Effect: The District is not in compliance with the requirement to have documentation of personnel expenses. 13. Cause: The District did not complete the documentation of personnel expenses. 14. Recommendation: We recommend the District review procedures to make sure that the documentation of personnel expenses is completed. 15. Management's response: Management will implement procedures to ensure that the documentation of personnel expenses is completed.

Corrective Action Plan

Finding No.: 2025-001 Condition: It was noted that the District did not complete the documentation of personnel expenses. Plan: Management will implement procedures to ensure that the documentation of personnel expenses is completed. Anticipated Date of Completion: 6/30/2026 Name of Contact Person: Anna Kasprzyk, Business Manager/CSBO Management Response: N/A

Categories

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Programs in Audit

ALN Program Name Expenditures
84.027 SPECIAL EDUCATION GRANTS TO STATES $743,007
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $399,246
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $182,676
10.553 SCHOOL BREAKFAST PROGRAM $120,396
93.778 MEDICAL ASSISTANCE PROGRAM $67,881
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $63,536
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $58,612
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $18,152
84.013 TITLE I STATE AGENCY PROGRAM FOR NEGLECTED AND DELINQUENT CHILDREN AND YOUTH $12,520
10.555 NATIONAL SCHOOL LUNCH PROGRAM $3,807