Finding 1205903 (2025-005)

Material Weakness Repeat Finding
Requirement
B
Questioned Costs
-
Year
2025
Accepted
2026-04-06

AI Summary

  • Core Issue: The District improperly used Title I funds for pre-K playground equipment and sports supervision mileage, totaling $4,183 in questioned costs.
  • Impacted Requirements: Expenditures must align with the Illinois State Board of Education's guidelines for Title I funding, which focus on educational needs.
  • Recommended Follow-Up: Ensure future costs comply with grant rules and consult ISBE about returning the improperly reimbursed funds.

Finding Text

Criteria: Per the Illinois State Board of Education "TitleI, Part A is designed to provide all children significant opportunity to receive a fair, equitable, and high-quality education, and to close educational achievement gaps." Condition: The District paid $3,990 for pre-K playground equipment and $193 for mileage for sports game supervision with Title I: Grants to Local Education Agencies funds. These items are not allowable costs of the grant as they do not support the educational needs of students. Questioned Costs: $4,183 of known questioned costs and $5,938 of projected questioned costs. Context: Total grant expenditures for Title I: Grants to Local Educational Agencies were $776,402 for the year ended June 30, 2025. Effect: The District received reimbursement for expenditures that were not allowable under the grant agreement. Cause: The District recorded these expenditures as Title I expenditures in error. Recommendation: We recommend that the District only charge costs that are allowable under the grant agreement. We also recommend that the District contact ISBE to discuss if the District will need to return the funds reimbursed by the Illinois School Bopard of Education for these unallowed expenditures. Management's Response: The District will ensure that all costs charged to the Title I grant are allowable per the grant agreement going forward.

Corrective Action Plan

Name of Contact Person: Pamela Rizkallah, Superintendent. Recommendation: We recommend that the District only charge costs that are allowable under the grant agreement. We also recommend that the District contact ISBE to discuss if the District will need to return the funds reimbursed by the Illinois School Board of Education for these unallowable expenditures. Corrective Action: The District will ensure that all costs charged to the Title I grant are allowable per the grant agreement going forward. Proposed Completion Date: Immediately.

Categories

Allowable Costs / Cost Principles Cash Management Equipment & Real Property Management

Other Findings in this Audit

  • 1205900 2025-005
    Material Weakness Repeat
  • 1205901 2025-005
    Material Weakness Repeat
  • 1205902 2025-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.027 SPECIAL EDUCATION_GRANTS TO STATES $233,232
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $157,619
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $121,835
10.553 SCHOOL BREAKFAST PROGRAM $73,317
84.173 SPECIAL EDUCATION_PRESCHOOL GRANTS $32,728
93.778 MEDICAL ASSISTANCE PROGRAM $24,716
84.367 IMPROVING TEACHER QUALITY STATE GRANTS $24,171
10.555 NATIONAL SCHOOL LUNCH PROGRAM $10,101
84.358 RURAL EDUCATION $9,506
84.425 EDUCATION STABILIZATION FUND $1,325
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $800