FAC Explorer

Audit 10020

FY End
2023-06-30
Total Expended
$4.72M
Findings
30
Programs
10
Organization: Calumet City School District 155 (IL)
Year: 2023 Accepted: 2024-01-08
Auditor: John Kasperek CO INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
7672 2023-001 - Yes L
7673 2023-001 - Yes L
7674 2023-002 - - L
7675 2023-001 - Yes L
7676 2023-002 - - L
7677 2023-001 - Yes L
7678 2023-002 - - L
7679 2023-002 - - L
7680 2023-002 - - L
7681 2023-002 - - L
7682 2023-001 - Yes L
7683 2023-002 - - L
7684 2023-002 - - L
7685 2023-002 - - L
7686 2023-001 - Yes L
584114 2023-001 - Yes L
584115 2023-001 - Yes L
584116 2023-002 - - L
584117 2023-001 - Yes L
584118 2023-002 - - L
584119 2023-001 - Yes L
584120 2023-002 - - L
584121 2023-002 - - L
584122 2023-002 - - L
584123 2023-002 - - L
584124 2023-001 - Yes L
584125 2023-002 - - L
584126 2023-002 - - L
584127 2023-002 - - L
584128 2023-001 - Yes L

Programs

ALN Program Spent Major Findings
10.553 School Breakfast Program $235,464 Yes 0
93.778 Medical Assistance Program $102,740 - 0
84.367 Improving Teacher Quality State Grants $99,466 - 0
10.555 National School Lunch Program $47,600 Yes 0
84.365 English Language Acquisition State Grants $16,803 - 0
84.010 Title I Grants to Local Educational Agencies $1,215 - 0
10.649 Pandemic Ebt Administrative Costs $628 - 0
84.027 Special Education_grants to States $0 - 1
84.173 Special Education_preschool Grants $0 - 1
84.425 Education Stabilization Fund $0 - 1

Contacts

Name Title Type
CWM6FHDAMBM5 Joseph Zotto Auditee
7088627665 Stephanie Blanco Auditor
No contacts on file

Notes to SEFA

Title: Note 4: Subrecipients Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of Calumet City School District No. 155 (District) under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position or cash flows of the District. Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. There are no amounts provided to subrecipients from each federal program listed on the accompanying Schedule of Expenditures of Federal Awards.
Title: Note 5: Non-Cash Assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of Calumet City School District No. 155 (District) under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position or cash flows of the District. Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The District expended $47,600 in the form of non-cash assistance and has been included in the Schedule of Expenditures of Federal Awards.
Title: Note 6: Other Information Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of Calumet City School District No. 155 (District) under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position or cash flows of the District. Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The District did not have any federal insurance in effect during the year ended June 30, 2023. The District did not have any loans or loan guarantees outstanding as of June 30, 2023. The District had no federal grants requiring matching expenditures.
Title: Note 7: Major Program Determination Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of Calumet City School District No. 155 (District) under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position or cash flows of the District. Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. In accordance with the requirements of the Office of Management and Budget Uniform Requirements, Cost Principles, and Audit Requirements for Federal Awards, major programs for the District are individual programs or a cluster of programs determined using a risk-based analysis. The threshold for distinguishing Type A and Type B programs was $750,000.
Title: Note 8: Illinois Emergency Management Agency Grant Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of Calumet City School District No. 155 (District) under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position or cash flows of the District. Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The District received funding from Illinois Emergency Management Agency through the Federal Disaster grant of $26,646 in relation to expenditures incurred in 2020.

Finding Details

Finding 2023-001
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "Reporting", requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. A total of 6 reports were filed late. Questioned Costs: N/A. Context: The School District did not timely file multiple period and quarterly expenditure reports. The report for the period ending 8/31/2022, due 9/20/2022, was submitted on 10/14/2022 for grant 84.010. The reports for the period ending 8/31/2022, due 9/20/2022, were submitted on 9/29/2022 for grants 84.173 and 84.027. The report for the period ending 8/31/2022, due 9/20/2022, was submitted on 10/01/2022 for grant 84.365. The report for the period ending 8/31/2022, due 9/20/2022, was submitted on 10/03/2022 for grant 84.367. The report for the quarter ending 03/31/2023, due 04/20/2023, was submitted on 05/10/2023 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provided reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Finding 2023-001
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "Reporting", requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. A total of 6 reports were filed late. Questioned Costs: N/A. Context: The School District did not timely file multiple period and quarterly expenditure reports. The report for the period ending 8/31/2022, due 9/20/2022, was submitted on 10/14/2022 for grant 84.010. The reports for the period ending 8/31/2022, due 9/20/2022, were submitted on 9/29/2022 for grants 84.173 and 84.027. The report for the period ending 8/31/2022, due 9/20/2022, was submitted on 10/01/2022 for grant 84.365. The report for the period ending 8/31/2022, due 9/20/2022, was submitted on 10/03/2022 for grant 84.367. The report for the quarter ending 03/31/2023, due 04/20/2023, was submitted on 05/10/2023 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provided reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Finding 2023-002
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "Reporting", requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. A total of 10 reports were filed late. Questioned Costs: N/A. Context: The School District did not timely file multiple period and quarterly expenditure reports. The report for the period ending 11/30/2022, due 12/20/2022, was submitted on 01/11/2023 for grant 84.010. The report for the quarter ending 12/31/2022, due 01/20/2023, was submitted on 02/09/2023 for grant 84.425D. The reports for the quarter ending 12/31/2022, due 01/20/2023, were submitted on 02/10/2023 for grants 84.425W, 84.027X, 84.425C, and 84.173. The report for the quarter ending 3/31/2023, due 4/20/2023, was submitted on 05/12/2023 for grant 84.010. The report for the quarter ending 03/31/2023, due 04/20/2023, was submitted on 05/02/2023 for grant 84.425D. The report for the period ending 04/30/2023, due 05/20/2023, was submitted on 06/26/2023 for grant 84.365. The report for the period ending 05/31/2023, due 06/20/2023, was submitted on 06/26/2026 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provided reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Finding 2023-001
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "Reporting", requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. A total of 6 reports were filed late. Questioned Costs: N/A. Context: The School District did not timely file multiple period and quarterly expenditure reports. The report for the period ending 8/31/2022, due 9/20/2022, was submitted on 10/14/2022 for grant 84.010. The reports for the period ending 8/31/2022, due 9/20/2022, were submitted on 9/29/2022 for grants 84.173 and 84.027. The report for the period ending 8/31/2022, due 9/20/2022, was submitted on 10/01/2022 for grant 84.365. The report for the period ending 8/31/2022, due 9/20/2022, was submitted on 10/03/2022 for grant 84.367. The report for the quarter ending 03/31/2023, due 04/20/2023, was submitted on 05/10/2023 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provided reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Finding 2023-002
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "Reporting", requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. A total of 10 reports were filed late. Questioned Costs: N/A. Context: The School District did not timely file multiple period and quarterly expenditure reports. The report for the period ending 11/30/2022, due 12/20/2022, was submitted on 01/11/2023 for grant 84.010. The report for the quarter ending 12/31/2022, due 01/20/2023, was submitted on 02/09/2023 for grant 84.425D. The reports for the quarter ending 12/31/2022, due 01/20/2023, were submitted on 02/10/2023 for grants 84.425W, 84.027X, 84.425C, and 84.173. The report for the quarter ending 3/31/2023, due 4/20/2023, was submitted on 05/12/2023 for grant 84.010. The report for the quarter ending 03/31/2023, due 04/20/2023, was submitted on 05/02/2023 for grant 84.425D. The report for the period ending 04/30/2023, due 05/20/2023, was submitted on 06/26/2023 for grant 84.365. The report for the period ending 05/31/2023, due 06/20/2023, was submitted on 06/26/2026 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provided reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Finding 2023-001
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "Reporting", requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. A total of 6 reports were filed late. Questioned Costs: N/A. Context: The School District did not timely file multiple period and quarterly expenditure reports. The report for the period ending 8/31/2022, due 9/20/2022, was submitted on 10/14/2022 for grant 84.010. The reports for the period ending 8/31/2022, due 9/20/2022, were submitted on 9/29/2022 for grants 84.173 and 84.027. The report for the period ending 8/31/2022, due 9/20/2022, was submitted on 10/01/2022 for grant 84.365. The report for the period ending 8/31/2022, due 9/20/2022, was submitted on 10/03/2022 for grant 84.367. The report for the quarter ending 03/31/2023, due 04/20/2023, was submitted on 05/10/2023 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provided reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Finding 2023-002
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "Reporting", requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. A total of 10 reports were filed late. Questioned Costs: N/A. Context: The School District did not timely file multiple period and quarterly expenditure reports. The report for the period ending 11/30/2022, due 12/20/2022, was submitted on 01/11/2023 for grant 84.010. The report for the quarter ending 12/31/2022, due 01/20/2023, was submitted on 02/09/2023 for grant 84.425D. The reports for the quarter ending 12/31/2022, due 01/20/2023, were submitted on 02/10/2023 for grants 84.425W, 84.027X, 84.425C, and 84.173. The report for the quarter ending 3/31/2023, due 4/20/2023, was submitted on 05/12/2023 for grant 84.010. The report for the quarter ending 03/31/2023, due 04/20/2023, was submitted on 05/02/2023 for grant 84.425D. The report for the period ending 04/30/2023, due 05/20/2023, was submitted on 06/26/2023 for grant 84.365. The report for the period ending 05/31/2023, due 06/20/2023, was submitted on 06/26/2026 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provided reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Finding 2023-002
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "Reporting", requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. A total of 10 reports were filed late. Questioned Costs: N/A. Context: The School District did not timely file multiple period and quarterly expenditure reports. The report for the period ending 11/30/2022, due 12/20/2022, was submitted on 01/11/2023 for grant 84.010. The report for the quarter ending 12/31/2022, due 01/20/2023, was submitted on 02/09/2023 for grant 84.425D. The reports for the quarter ending 12/31/2022, due 01/20/2023, were submitted on 02/10/2023 for grants 84.425W, 84.027X, 84.425C, and 84.173. The report for the quarter ending 3/31/2023, due 4/20/2023, was submitted on 05/12/2023 for grant 84.010. The report for the quarter ending 03/31/2023, due 04/20/2023, was submitted on 05/02/2023 for grant 84.425D. The report for the period ending 04/30/2023, due 05/20/2023, was submitted on 06/26/2023 for grant 84.365. The report for the period ending 05/31/2023, due 06/20/2023, was submitted on 06/26/2026 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provided reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Finding 2023-002
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "Reporting", requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. A total of 10 reports were filed late. Questioned Costs: N/A. Context: The School District did not timely file multiple period and quarterly expenditure reports. The report for the period ending 11/30/2022, due 12/20/2022, was submitted on 01/11/2023 for grant 84.010. The report for the quarter ending 12/31/2022, due 01/20/2023, was submitted on 02/09/2023 for grant 84.425D. The reports for the quarter ending 12/31/2022, due 01/20/2023, were submitted on 02/10/2023 for grants 84.425W, 84.027X, 84.425C, and 84.173. The report for the quarter ending 3/31/2023, due 4/20/2023, was submitted on 05/12/2023 for grant 84.010. The report for the quarter ending 03/31/2023, due 04/20/2023, was submitted on 05/02/2023 for grant 84.425D. The report for the period ending 04/30/2023, due 05/20/2023, was submitted on 06/26/2023 for grant 84.365. The report for the period ending 05/31/2023, due 06/20/2023, was submitted on 06/26/2026 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provided reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Finding 2023-002
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "Reporting", requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. A total of 10 reports were filed late. Questioned Costs: N/A. Context: The School District did not timely file multiple period and quarterly expenditure reports. The report for the period ending 11/30/2022, due 12/20/2022, was submitted on 01/11/2023 for grant 84.010. The report for the quarter ending 12/31/2022, due 01/20/2023, was submitted on 02/09/2023 for grant 84.425D. The reports for the quarter ending 12/31/2022, due 01/20/2023, were submitted on 02/10/2023 for grants 84.425W, 84.027X, 84.425C, and 84.173. The report for the quarter ending 3/31/2023, due 4/20/2023, was submitted on 05/12/2023 for grant 84.010. The report for the quarter ending 03/31/2023, due 04/20/2023, was submitted on 05/02/2023 for grant 84.425D. The report for the period ending 04/30/2023, due 05/20/2023, was submitted on 06/26/2023 for grant 84.365. The report for the period ending 05/31/2023, due 06/20/2023, was submitted on 06/26/2026 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provided reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Finding 2023-001
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "Reporting", requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. A total of 6 reports were filed late. Questioned Costs: N/A. Context: The School District did not timely file multiple period and quarterly expenditure reports. The report for the period ending 8/31/2022, due 9/20/2022, was submitted on 10/14/2022 for grant 84.010. The reports for the period ending 8/31/2022, due 9/20/2022, were submitted on 9/29/2022 for grants 84.173 and 84.027. The report for the period ending 8/31/2022, due 9/20/2022, was submitted on 10/01/2022 for grant 84.365. The report for the period ending 8/31/2022, due 9/20/2022, was submitted on 10/03/2022 for grant 84.367. The report for the quarter ending 03/31/2023, due 04/20/2023, was submitted on 05/10/2023 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provided reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Finding 2023-002
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "Reporting", requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. A total of 10 reports were filed late. Questioned Costs: N/A. Context: The School District did not timely file multiple period and quarterly expenditure reports. The report for the period ending 11/30/2022, due 12/20/2022, was submitted on 01/11/2023 for grant 84.010. The report for the quarter ending 12/31/2022, due 01/20/2023, was submitted on 02/09/2023 for grant 84.425D. The reports for the quarter ending 12/31/2022, due 01/20/2023, were submitted on 02/10/2023 for grants 84.425W, 84.027X, 84.425C, and 84.173. The report for the quarter ending 3/31/2023, due 4/20/2023, was submitted on 05/12/2023 for grant 84.010. The report for the quarter ending 03/31/2023, due 04/20/2023, was submitted on 05/02/2023 for grant 84.425D. The report for the period ending 04/30/2023, due 05/20/2023, was submitted on 06/26/2023 for grant 84.365. The report for the period ending 05/31/2023, due 06/20/2023, was submitted on 06/26/2026 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provided reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Finding 2023-002
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "Reporting", requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. A total of 10 reports were filed late. Questioned Costs: N/A. Context: The School District did not timely file multiple period and quarterly expenditure reports. The report for the period ending 11/30/2022, due 12/20/2022, was submitted on 01/11/2023 for grant 84.010. The report for the quarter ending 12/31/2022, due 01/20/2023, was submitted on 02/09/2023 for grant 84.425D. The reports for the quarter ending 12/31/2022, due 01/20/2023, were submitted on 02/10/2023 for grants 84.425W, 84.027X, 84.425C, and 84.173. The report for the quarter ending 3/31/2023, due 4/20/2023, was submitted on 05/12/2023 for grant 84.010. The report for the quarter ending 03/31/2023, due 04/20/2023, was submitted on 05/02/2023 for grant 84.425D. The report for the period ending 04/30/2023, due 05/20/2023, was submitted on 06/26/2023 for grant 84.365. The report for the period ending 05/31/2023, due 06/20/2023, was submitted on 06/26/2026 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provided reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Finding 2023-002
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "Reporting", requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. A total of 10 reports were filed late. Questioned Costs: N/A. Context: The School District did not timely file multiple period and quarterly expenditure reports. The report for the period ending 11/30/2022, due 12/20/2022, was submitted on 01/11/2023 for grant 84.010. The report for the quarter ending 12/31/2022, due 01/20/2023, was submitted on 02/09/2023 for grant 84.425D. The reports for the quarter ending 12/31/2022, due 01/20/2023, were submitted on 02/10/2023 for grants 84.425W, 84.027X, 84.425C, and 84.173. The report for the quarter ending 3/31/2023, due 4/20/2023, was submitted on 05/12/2023 for grant 84.010. The report for the quarter ending 03/31/2023, due 04/20/2023, was submitted on 05/02/2023 for grant 84.425D. The report for the period ending 04/30/2023, due 05/20/2023, was submitted on 06/26/2023 for grant 84.365. The report for the period ending 05/31/2023, due 06/20/2023, was submitted on 06/26/2026 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provided reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Finding 2023-001
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "Reporting", requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. A total of 6 reports were filed late. Questioned Costs: N/A. Context: The School District did not timely file multiple period and quarterly expenditure reports. The report for the period ending 8/31/2022, due 9/20/2022, was submitted on 10/14/2022 for grant 84.010. The reports for the period ending 8/31/2022, due 9/20/2022, were submitted on 9/29/2022 for grants 84.173 and 84.027. The report for the period ending 8/31/2022, due 9/20/2022, was submitted on 10/01/2022 for grant 84.365. The report for the period ending 8/31/2022, due 9/20/2022, was submitted on 10/03/2022 for grant 84.367. The report for the quarter ending 03/31/2023, due 04/20/2023, was submitted on 05/10/2023 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provided reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Finding 2023-001
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "Reporting", requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. A total of 6 reports were filed late. Questioned Costs: N/A. Context: The School District did not timely file multiple period and quarterly expenditure reports. The report for the period ending 8/31/2022, due 9/20/2022, was submitted on 10/14/2022 for grant 84.010. The reports for the period ending 8/31/2022, due 9/20/2022, were submitted on 9/29/2022 for grants 84.173 and 84.027. The report for the period ending 8/31/2022, due 9/20/2022, was submitted on 10/01/2022 for grant 84.365. The report for the period ending 8/31/2022, due 9/20/2022, was submitted on 10/03/2022 for grant 84.367. The report for the quarter ending 03/31/2023, due 04/20/2023, was submitted on 05/10/2023 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provided reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Finding 2023-001
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "Reporting", requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. A total of 6 reports were filed late. Questioned Costs: N/A. Context: The School District did not timely file multiple period and quarterly expenditure reports. The report for the period ending 8/31/2022, due 9/20/2022, was submitted on 10/14/2022 for grant 84.010. The reports for the period ending 8/31/2022, due 9/20/2022, were submitted on 9/29/2022 for grants 84.173 and 84.027. The report for the period ending 8/31/2022, due 9/20/2022, was submitted on 10/01/2022 for grant 84.365. The report for the period ending 8/31/2022, due 9/20/2022, was submitted on 10/03/2022 for grant 84.367. The report for the quarter ending 03/31/2023, due 04/20/2023, was submitted on 05/10/2023 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provided reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Finding 2023-002
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "Reporting", requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. A total of 10 reports were filed late. Questioned Costs: N/A. Context: The School District did not timely file multiple period and quarterly expenditure reports. The report for the period ending 11/30/2022, due 12/20/2022, was submitted on 01/11/2023 for grant 84.010. The report for the quarter ending 12/31/2022, due 01/20/2023, was submitted on 02/09/2023 for grant 84.425D. The reports for the quarter ending 12/31/2022, due 01/20/2023, were submitted on 02/10/2023 for grants 84.425W, 84.027X, 84.425C, and 84.173. The report for the quarter ending 3/31/2023, due 4/20/2023, was submitted on 05/12/2023 for grant 84.010. The report for the quarter ending 03/31/2023, due 04/20/2023, was submitted on 05/02/2023 for grant 84.425D. The report for the period ending 04/30/2023, due 05/20/2023, was submitted on 06/26/2023 for grant 84.365. The report for the period ending 05/31/2023, due 06/20/2023, was submitted on 06/26/2026 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provided reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Finding 2023-001
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "Reporting", requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. A total of 6 reports were filed late. Questioned Costs: N/A. Context: The School District did not timely file multiple period and quarterly expenditure reports. The report for the period ending 8/31/2022, due 9/20/2022, was submitted on 10/14/2022 for grant 84.010. The reports for the period ending 8/31/2022, due 9/20/2022, were submitted on 9/29/2022 for grants 84.173 and 84.027. The report for the period ending 8/31/2022, due 9/20/2022, was submitted on 10/01/2022 for grant 84.365. The report for the period ending 8/31/2022, due 9/20/2022, was submitted on 10/03/2022 for grant 84.367. The report for the quarter ending 03/31/2023, due 04/20/2023, was submitted on 05/10/2023 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provided reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Finding 2023-002
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "Reporting", requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. A total of 10 reports were filed late. Questioned Costs: N/A. Context: The School District did not timely file multiple period and quarterly expenditure reports. The report for the period ending 11/30/2022, due 12/20/2022, was submitted on 01/11/2023 for grant 84.010. The report for the quarter ending 12/31/2022, due 01/20/2023, was submitted on 02/09/2023 for grant 84.425D. The reports for the quarter ending 12/31/2022, due 01/20/2023, were submitted on 02/10/2023 for grants 84.425W, 84.027X, 84.425C, and 84.173. The report for the quarter ending 3/31/2023, due 4/20/2023, was submitted on 05/12/2023 for grant 84.010. The report for the quarter ending 03/31/2023, due 04/20/2023, was submitted on 05/02/2023 for grant 84.425D. The report for the period ending 04/30/2023, due 05/20/2023, was submitted on 06/26/2023 for grant 84.365. The report for the period ending 05/31/2023, due 06/20/2023, was submitted on 06/26/2026 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provided reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Finding 2023-001
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "Reporting", requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. A total of 6 reports were filed late. Questioned Costs: N/A. Context: The School District did not timely file multiple period and quarterly expenditure reports. The report for the period ending 8/31/2022, due 9/20/2022, was submitted on 10/14/2022 for grant 84.010. The reports for the period ending 8/31/2022, due 9/20/2022, were submitted on 9/29/2022 for grants 84.173 and 84.027. The report for the period ending 8/31/2022, due 9/20/2022, was submitted on 10/01/2022 for grant 84.365. The report for the period ending 8/31/2022, due 9/20/2022, was submitted on 10/03/2022 for grant 84.367. The report for the quarter ending 03/31/2023, due 04/20/2023, was submitted on 05/10/2023 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provided reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Finding 2023-002
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "Reporting", requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. A total of 10 reports were filed late. Questioned Costs: N/A. Context: The School District did not timely file multiple period and quarterly expenditure reports. The report for the period ending 11/30/2022, due 12/20/2022, was submitted on 01/11/2023 for grant 84.010. The report for the quarter ending 12/31/2022, due 01/20/2023, was submitted on 02/09/2023 for grant 84.425D. The reports for the quarter ending 12/31/2022, due 01/20/2023, were submitted on 02/10/2023 for grants 84.425W, 84.027X, 84.425C, and 84.173. The report for the quarter ending 3/31/2023, due 4/20/2023, was submitted on 05/12/2023 for grant 84.010. The report for the quarter ending 03/31/2023, due 04/20/2023, was submitted on 05/02/2023 for grant 84.425D. The report for the period ending 04/30/2023, due 05/20/2023, was submitted on 06/26/2023 for grant 84.365. The report for the period ending 05/31/2023, due 06/20/2023, was submitted on 06/26/2026 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provided reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Finding 2023-002
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "Reporting", requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. A total of 10 reports were filed late. Questioned Costs: N/A. Context: The School District did not timely file multiple period and quarterly expenditure reports. The report for the period ending 11/30/2022, due 12/20/2022, was submitted on 01/11/2023 for grant 84.010. The report for the quarter ending 12/31/2022, due 01/20/2023, was submitted on 02/09/2023 for grant 84.425D. The reports for the quarter ending 12/31/2022, due 01/20/2023, were submitted on 02/10/2023 for grants 84.425W, 84.027X, 84.425C, and 84.173. The report for the quarter ending 3/31/2023, due 4/20/2023, was submitted on 05/12/2023 for grant 84.010. The report for the quarter ending 03/31/2023, due 04/20/2023, was submitted on 05/02/2023 for grant 84.425D. The report for the period ending 04/30/2023, due 05/20/2023, was submitted on 06/26/2023 for grant 84.365. The report for the period ending 05/31/2023, due 06/20/2023, was submitted on 06/26/2026 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provided reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Finding 2023-002
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "Reporting", requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. A total of 10 reports were filed late. Questioned Costs: N/A. Context: The School District did not timely file multiple period and quarterly expenditure reports. The report for the period ending 11/30/2022, due 12/20/2022, was submitted on 01/11/2023 for grant 84.010. The report for the quarter ending 12/31/2022, due 01/20/2023, was submitted on 02/09/2023 for grant 84.425D. The reports for the quarter ending 12/31/2022, due 01/20/2023, were submitted on 02/10/2023 for grants 84.425W, 84.027X, 84.425C, and 84.173. The report for the quarter ending 3/31/2023, due 4/20/2023, was submitted on 05/12/2023 for grant 84.010. The report for the quarter ending 03/31/2023, due 04/20/2023, was submitted on 05/02/2023 for grant 84.425D. The report for the period ending 04/30/2023, due 05/20/2023, was submitted on 06/26/2023 for grant 84.365. The report for the period ending 05/31/2023, due 06/20/2023, was submitted on 06/26/2026 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provided reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Finding 2023-002
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "Reporting", requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. A total of 10 reports were filed late. Questioned Costs: N/A. Context: The School District did not timely file multiple period and quarterly expenditure reports. The report for the period ending 11/30/2022, due 12/20/2022, was submitted on 01/11/2023 for grant 84.010. The report for the quarter ending 12/31/2022, due 01/20/2023, was submitted on 02/09/2023 for grant 84.425D. The reports for the quarter ending 12/31/2022, due 01/20/2023, were submitted on 02/10/2023 for grants 84.425W, 84.027X, 84.425C, and 84.173. The report for the quarter ending 3/31/2023, due 4/20/2023, was submitted on 05/12/2023 for grant 84.010. The report for the quarter ending 03/31/2023, due 04/20/2023, was submitted on 05/02/2023 for grant 84.425D. The report for the period ending 04/30/2023, due 05/20/2023, was submitted on 06/26/2023 for grant 84.365. The report for the period ending 05/31/2023, due 06/20/2023, was submitted on 06/26/2026 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provided reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Finding 2023-001
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "Reporting", requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. A total of 6 reports were filed late. Questioned Costs: N/A. Context: The School District did not timely file multiple period and quarterly expenditure reports. The report for the period ending 8/31/2022, due 9/20/2022, was submitted on 10/14/2022 for grant 84.010. The reports for the period ending 8/31/2022, due 9/20/2022, were submitted on 9/29/2022 for grants 84.173 and 84.027. The report for the period ending 8/31/2022, due 9/20/2022, was submitted on 10/01/2022 for grant 84.365. The report for the period ending 8/31/2022, due 9/20/2022, was submitted on 10/03/2022 for grant 84.367. The report for the quarter ending 03/31/2023, due 04/20/2023, was submitted on 05/10/2023 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provided reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Finding 2023-002
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "Reporting", requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. A total of 10 reports were filed late. Questioned Costs: N/A. Context: The School District did not timely file multiple period and quarterly expenditure reports. The report for the period ending 11/30/2022, due 12/20/2022, was submitted on 01/11/2023 for grant 84.010. The report for the quarter ending 12/31/2022, due 01/20/2023, was submitted on 02/09/2023 for grant 84.425D. The reports for the quarter ending 12/31/2022, due 01/20/2023, were submitted on 02/10/2023 for grants 84.425W, 84.027X, 84.425C, and 84.173. The report for the quarter ending 3/31/2023, due 4/20/2023, was submitted on 05/12/2023 for grant 84.010. The report for the quarter ending 03/31/2023, due 04/20/2023, was submitted on 05/02/2023 for grant 84.425D. The report for the period ending 04/30/2023, due 05/20/2023, was submitted on 06/26/2023 for grant 84.365. The report for the period ending 05/31/2023, due 06/20/2023, was submitted on 06/26/2026 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provided reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Finding 2023-002
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "Reporting", requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. A total of 10 reports were filed late. Questioned Costs: N/A. Context: The School District did not timely file multiple period and quarterly expenditure reports. The report for the period ending 11/30/2022, due 12/20/2022, was submitted on 01/11/2023 for grant 84.010. The report for the quarter ending 12/31/2022, due 01/20/2023, was submitted on 02/09/2023 for grant 84.425D. The reports for the quarter ending 12/31/2022, due 01/20/2023, were submitted on 02/10/2023 for grants 84.425W, 84.027X, 84.425C, and 84.173. The report for the quarter ending 3/31/2023, due 4/20/2023, was submitted on 05/12/2023 for grant 84.010. The report for the quarter ending 03/31/2023, due 04/20/2023, was submitted on 05/02/2023 for grant 84.425D. The report for the period ending 04/30/2023, due 05/20/2023, was submitted on 06/26/2023 for grant 84.365. The report for the period ending 05/31/2023, due 06/20/2023, was submitted on 06/26/2026 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provided reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Finding 2023-002
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "Reporting", requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. A total of 10 reports were filed late. Questioned Costs: N/A. Context: The School District did not timely file multiple period and quarterly expenditure reports. The report for the period ending 11/30/2022, due 12/20/2022, was submitted on 01/11/2023 for grant 84.010. The report for the quarter ending 12/31/2022, due 01/20/2023, was submitted on 02/09/2023 for grant 84.425D. The reports for the quarter ending 12/31/2022, due 01/20/2023, were submitted on 02/10/2023 for grants 84.425W, 84.027X, 84.425C, and 84.173. The report for the quarter ending 3/31/2023, due 4/20/2023, was submitted on 05/12/2023 for grant 84.010. The report for the quarter ending 03/31/2023, due 04/20/2023, was submitted on 05/02/2023 for grant 84.425D. The report for the period ending 04/30/2023, due 05/20/2023, was submitted on 06/26/2023 for grant 84.365. The report for the period ending 05/31/2023, due 06/20/2023, was submitted on 06/26/2026 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provided reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Finding 2023-001
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "Reporting", requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. A total of 6 reports were filed late. Questioned Costs: N/A. Context: The School District did not timely file multiple period and quarterly expenditure reports. The report for the period ending 8/31/2022, due 9/20/2022, was submitted on 10/14/2022 for grant 84.010. The reports for the period ending 8/31/2022, due 9/20/2022, were submitted on 9/29/2022 for grants 84.173 and 84.027. The report for the period ending 8/31/2022, due 9/20/2022, was submitted on 10/01/2022 for grant 84.365. The report for the period ending 8/31/2022, due 9/20/2022, was submitted on 10/03/2022 for grant 84.367. The report for the quarter ending 03/31/2023, due 04/20/2023, was submitted on 05/10/2023 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provided reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.