Resources

External Assurance

Special Education Pupil Claim

  1. The Annual Financial Report for the year being audited.
  2. The Annual Financial Report for the year preceding the year being audited.
  3. The detailed general ledger for the year being audited and for the subsequent year.
  4. The district’s work papers and supporting documentation that shows how the claim was prepared.
  5. All copies of Extraordinary and Orphanage Cost Sheets (Fund Codes C, E, and F) (ISBE 50-66 A, B, and C) and other supporting documentation.
  6. Invoice billings for the year being audited and for the subsequent year.
  7. Teachers’ class lists and enrollment/attendance reports for the year being audited.
  8. Payroll distributions and teacher work assignments.
  9. Pupil IEP’s must be available for inspection upon request.