Resources

External Assurance

Pupil Transportation Claim

  1. The Annual Financial Report (AFR) for the year being audited.
  2. The detailed general ledger for fiscal year being audited.
  3. The district’s work papers and other supporting documentation showing how the claim was prepared.
  4. Invoice billings for the year under audit.
  5. ISBE Form 50-25 (or the district’s equivalent) Resident Pupils Transported Work Sheet.
  6. ISBE Form 50-25A (or the district’s equivalent) Reimbursable Field Trips Work Sheet.
  7. ISBE Form 50-24 (or the district’s equivalent) Transportation Depreciation Schedule.
  8. Summary and documentation of pupil transportation vehicle miles transported.
  9. Copy of the contract if the district contracts for pupil transportation service.
  10. Copy of lease/purchase agreements if the district leases equipment.
  11. Prior year Pupil Transportation Claim File.