Finding Text
Criteria: Per the Illinois State Board of Education "Title I, 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 $61 for pre-k playground equipment with Title I: Grants to Local Educational Agencies funds. These items are not allowable costs of the grant as they do not support the educational needs of students. The District charged $133 to the grant with no supporting documentation to support if the expenditure was allowable. Questioned Costs: $193.90 of known question costs and $706.22 of projected questioned costs. Context: Total grant expenditures for Title I: Grants to Local Educational Agencies were $987,452 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 conact ISBE to discuss if the District will need to return the funds reimbursed by the Illinois School Board 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.