8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally 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. 9. Condition: The School District did not comply with the requirements of filing quarterly and period reports by the due date set by ISBE. A total of 27 reports were filed late. 10. Questioned Costs: N/A. 11. Context: The School District did not timely file expenditure reports for multiple grants. The report for the period ending 7/31/22 due 8/20/22 was submitted on 9/20/22 for grant 84.173. The reports for the quarter ending 9/30/22 due 10/20/22, were submitted on 11/14/22 for grants 84.425W, 84.027X, 84.425C & 84.173, on 11/15/22 for grant 84.425D, and on 12/19/22 for grant 84.425U. The reports for the period ending 11/30/22 due 12/20/22 were submitted on 12/28/22 for grants 84.425D, 84.425W, 84.027X, 84.425C, 84.173 & 84.365. The reports for the quarter ending 12/31/22 due 1/20/23 were submitted on 1/21/23 for grants 84.010, 84.173, 84.027 & 84.365, and on 1/23/23 for grants 84.425D, 84.425U, 84.425W, 84.027X, 84.425C & 84.173. The report for the period ending 2/28/23 due 3/20/23 was submitted on 3/22/23 for grant 84.027. The report for the quarter ending 3/31/23 due 4/20/23, was submitted on 6/24/23 for grant 84.425D. The report for the quarter ending 6/30/23 due 7/20/23, was submitted on 7/26/23 for grant 84.010. 12. 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. 13. Cause: Policies and procedures are in place that provide 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. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. 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.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally 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. 9. Condition: The School District did not comply with the requirements of filing quarterly and period reports by the due date set by ISBE. A total of 27 reports were filed late. 10. Questioned Costs: N/A. 11. Context: The School District did not timely file expenditure reports for multiple grants. The report for the period ending 7/31/22 due 8/20/22 was submitted on 9/20/22 for grant 84.173. The reports for the quarter ending 9/30/22 due 10/20/22, were submitted on 11/14/22 for grants 84.425W, 84.027X, 84.425C & 84.173, on 11/15/22 for grant 84.425D, and on 12/19/22 for grant 84.425U. The reports for the period ending 11/30/22 due 12/20/22 were submitted on 12/28/22 for grants 84.425D, 84.425W, 84.027X, 84.425C, 84.173 & 84.365. The reports for the quarter ending 12/31/22 due 1/20/23 were submitted on 1/21/23 for grants 84.010, 84.173, 84.027 & 84.365, and on 1/23/23 for grants 84.425D, 84.425U, 84.425W, 84.027X, 84.425C & 84.173. The report for the period ending 2/28/23 due 3/20/23 was submitted on 3/22/23 for grant 84.027. The report for the quarter ending 3/31/23 due 4/20/23, was submitted on 6/24/23 for grant 84.425D. The report for the quarter ending 6/30/23 due 7/20/23, was submitted on 7/26/23 for grant 84.010. 12. 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. 13. Cause: Policies and procedures are in place that provide 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. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. 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.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally 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. 9. Condition: The School District did not comply with the requirements of filing quarterly and period reports by the due date set by ISBE. A total of 27 reports were filed late. 10. Questioned Costs: N/A. 11. Context: The School District did not timely file expenditure reports for multiple grants. The report for the period ending 7/31/22 due 8/20/22 was submitted on 9/20/22 for grant 84.173. The reports for the quarter ending 9/30/22 due 10/20/22, were submitted on 11/14/22 for grants 84.425W, 84.027X, 84.425C & 84.173, on 11/15/22 for grant 84.425D, and on 12/19/22 for grant 84.425U. The reports for the period ending 11/30/22 due 12/20/22 were submitted on 12/28/22 for grants 84.425D, 84.425W, 84.027X, 84.425C, 84.173 & 84.365. The reports for the quarter ending 12/31/22 due 1/20/23 were submitted on 1/21/23 for grants 84.010, 84.173, 84.027 & 84.365, and on 1/23/23 for grants 84.425D, 84.425U, 84.425W, 84.027X, 84.425C & 84.173. The report for the period ending 2/28/23 due 3/20/23 was submitted on 3/22/23 for grant 84.027. The report for the quarter ending 3/31/23 due 4/20/23, was submitted on 6/24/23 for grant 84.425D. The report for the quarter ending 6/30/23 due 7/20/23, was submitted on 7/26/23 for grant 84.010. 12. 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. 13. Cause: Policies and procedures are in place that provide 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. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. 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.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally 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. 9. Condition: The School District did not comply with the requirements of filing quarterly and period reports by the due date set by ISBE. A total of 27 reports were filed late. 10. Questioned Costs: N/A. 11. Context: The School District did not timely file expenditure reports for multiple grants. The report for the period ending 7/31/22 due 8/20/22 was submitted on 9/20/22 for grant 84.173. The reports for the quarter ending 9/30/22 due 10/20/22, were submitted on 11/14/22 for grants 84.425W, 84.027X, 84.425C & 84.173, on 11/15/22 for grant 84.425D, and on 12/19/22 for grant 84.425U. The reports for the period ending 11/30/22 due 12/20/22 were submitted on 12/28/22 for grants 84.425D, 84.425W, 84.027X, 84.425C, 84.173 & 84.365. The reports for the quarter ending 12/31/22 due 1/20/23 were submitted on 1/21/23 for grants 84.010, 84.173, 84.027 & 84.365, and on 1/23/23 for grants 84.425D, 84.425U, 84.425W, 84.027X, 84.425C & 84.173. The report for the period ending 2/28/23 due 3/20/23 was submitted on 3/22/23 for grant 84.027. The report for the quarter ending 3/31/23 due 4/20/23, was submitted on 6/24/23 for grant 84.425D. The report for the quarter ending 6/30/23 due 7/20/23, was submitted on 7/26/23 for grant 84.010. 12. 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. 13. Cause: Policies and procedures are in place that provide 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. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. 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.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally 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. 9. Condition: The School District did not comply with the requirements of filing quarterly and period reports by the due date set by ISBE. A total of 27 reports were filed late. 10. Questioned Costs: N/A. 11. Context: The School District did not timely file expenditure reports for multiple grants. The report for the period ending 7/31/22 due 8/20/22 was submitted on 9/20/22 for grant 84.173. The reports for the quarter ending 9/30/22 due 10/20/22, were submitted on 11/14/22 for grants 84.425W, 84.027X, 84.425C & 84.173, on 11/15/22 for grant 84.425D, and on 12/19/22 for grant 84.425U. The reports for the period ending 11/30/22 due 12/20/22 were submitted on 12/28/22 for grants 84.425D, 84.425W, 84.027X, 84.425C, 84.173 & 84.365. The reports for the quarter ending 12/31/22 due 1/20/23 were submitted on 1/21/23 for grants 84.010, 84.173, 84.027 & 84.365, and on 1/23/23 for grants 84.425D, 84.425U, 84.425W, 84.027X, 84.425C & 84.173. The report for the period ending 2/28/23 due 3/20/23 was submitted on 3/22/23 for grant 84.027. The report for the quarter ending 3/31/23 due 4/20/23, was submitted on 6/24/23 for grant 84.425D. The report for the quarter ending 6/30/23 due 7/20/23, was submitted on 7/26/23 for grant 84.010. 12. 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. 13. Cause: Policies and procedures are in place that provide 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. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. 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.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally 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. 9. Condition: The School District did not comply with the requirements of filing quarterly and period reports by the due date set by ISBE. A total of 27 reports were filed late. 10. Questioned Costs: N/A. 11. Context: The School District did not timely file expenditure reports for multiple grants. The report for the period ending 7/31/22 due 8/20/22 was submitted on 9/20/22 for grant 84.173. The reports for the quarter ending 9/30/22 due 10/20/22, were submitted on 11/14/22 for grants 84.425W, 84.027X, 84.425C & 84.173, on 11/15/22 for grant 84.425D, and on 12/19/22 for grant 84.425U. The reports for the period ending 11/30/22 due 12/20/22 were submitted on 12/28/22 for grants 84.425D, 84.425W, 84.027X, 84.425C, 84.173 & 84.365. The reports for the quarter ending 12/31/22 due 1/20/23 were submitted on 1/21/23 for grants 84.010, 84.173, 84.027 & 84.365, and on 1/23/23 for grants 84.425D, 84.425U, 84.425W, 84.027X, 84.425C & 84.173. The report for the period ending 2/28/23 due 3/20/23 was submitted on 3/22/23 for grant 84.027. The report for the quarter ending 3/31/23 due 4/20/23, was submitted on 6/24/23 for grant 84.425D. The report for the quarter ending 6/30/23 due 7/20/23, was submitted on 7/26/23 for grant 84.010. 12. 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. 13. Cause: Policies and procedures are in place that provide 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. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. 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.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally 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. 9. Condition: The School District did not comply with the requirements of filing quarterly and period reports by the due date set by ISBE. A total of 27 reports were filed late. 10. Questioned Costs: N/A. 11. Context: The School District did not timely file expenditure reports for multiple grants. The report for the period ending 7/31/22 due 8/20/22 was submitted on 9/20/22 for grant 84.173. The reports for the quarter ending 9/30/22 due 10/20/22, were submitted on 11/14/22 for grants 84.425W, 84.027X, 84.425C & 84.173, on 11/15/22 for grant 84.425D, and on 12/19/22 for grant 84.425U. The reports for the period ending 11/30/22 due 12/20/22 were submitted on 12/28/22 for grants 84.425D, 84.425W, 84.027X, 84.425C, 84.173 & 84.365. The reports for the quarter ending 12/31/22 due 1/20/23 were submitted on 1/21/23 for grants 84.010, 84.173, 84.027 & 84.365, and on 1/23/23 for grants 84.425D, 84.425U, 84.425W, 84.027X, 84.425C & 84.173. The report for the period ending 2/28/23 due 3/20/23 was submitted on 3/22/23 for grant 84.027. The report for the quarter ending 3/31/23 due 4/20/23, was submitted on 6/24/23 for grant 84.425D. The report for the quarter ending 6/30/23 due 7/20/23, was submitted on 7/26/23 for grant 84.010. 12. 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. 13. Cause: Policies and procedures are in place that provide 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. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. 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.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally 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. 9. Condition: The School District did not comply with the requirements of filing quarterly and period reports by the due date set by ISBE. A total of 27 reports were filed late. 10. Questioned Costs: N/A. 11. Context: The School District did not timely file expenditure reports for multiple grants. The report for the period ending 7/31/22 due 8/20/22 was submitted on 9/20/22 for grant 84.173. The reports for the quarter ending 9/30/22 due 10/20/22, were submitted on 11/14/22 for grants 84.425W, 84.027X, 84.425C & 84.173, on 11/15/22 for grant 84.425D, and on 12/19/22 for grant 84.425U. The reports for the period ending 11/30/22 due 12/20/22 were submitted on 12/28/22 for grants 84.425D, 84.425W, 84.027X, 84.425C, 84.173 & 84.365. The reports for the quarter ending 12/31/22 due 1/20/23 were submitted on 1/21/23 for grants 84.010, 84.173, 84.027 & 84.365, and on 1/23/23 for grants 84.425D, 84.425U, 84.425W, 84.027X, 84.425C & 84.173. The report for the period ending 2/28/23 due 3/20/23 was submitted on 3/22/23 for grant 84.027. The report for the quarter ending 3/31/23 due 4/20/23, was submitted on 6/24/23 for grant 84.425D. The report for the quarter ending 6/30/23 due 7/20/23, was submitted on 7/26/23 for grant 84.010. 12. 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. 13. Cause: Policies and procedures are in place that provide 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. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. 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.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally 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. 9. Condition: The School District did not comply with the requirements of filing quarterly and period reports by the due date set by ISBE. A total of 27 reports were filed late. 10. Questioned Costs: N/A. 11. Context: The School District did not timely file expenditure reports for multiple grants. The report for the period ending 7/31/22 due 8/20/22 was submitted on 9/20/22 for grant 84.173. The reports for the quarter ending 9/30/22 due 10/20/22, were submitted on 11/14/22 for grants 84.425W, 84.027X, 84.425C & 84.173, on 11/15/22 for grant 84.425D, and on 12/19/22 for grant 84.425U. The reports for the period ending 11/30/22 due 12/20/22 were submitted on 12/28/22 for grants 84.425D, 84.425W, 84.027X, 84.425C, 84.173 & 84.365. The reports for the quarter ending 12/31/22 due 1/20/23 were submitted on 1/21/23 for grants 84.010, 84.173, 84.027 & 84.365, and on 1/23/23 for grants 84.425D, 84.425U, 84.425W, 84.027X, 84.425C & 84.173. The report for the period ending 2/28/23 due 3/20/23 was submitted on 3/22/23 for grant 84.027. The report for the quarter ending 3/31/23 due 4/20/23, was submitted on 6/24/23 for grant 84.425D. The report for the quarter ending 6/30/23 due 7/20/23, was submitted on 7/26/23 for grant 84.010. 12. 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. 13. Cause: Policies and procedures are in place that provide 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. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. 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.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally 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. 9. Condition: The School District did not comply with the requirements of filing quarterly and period reports by the due date set by ISBE. A total of 27 reports were filed late. 10. Questioned Costs: N/A. 11. Context: The School District did not timely file expenditure reports for multiple grants. The report for the period ending 7/31/22 due 8/20/22 was submitted on 9/20/22 for grant 84.173. The reports for the quarter ending 9/30/22 due 10/20/22, were submitted on 11/14/22 for grants 84.425W, 84.027X, 84.425C & 84.173, on 11/15/22 for grant 84.425D, and on 12/19/22 for grant 84.425U. The reports for the period ending 11/30/22 due 12/20/22 were submitted on 12/28/22 for grants 84.425D, 84.425W, 84.027X, 84.425C, 84.173 & 84.365. The reports for the quarter ending 12/31/22 due 1/20/23 were submitted on 1/21/23 for grants 84.010, 84.173, 84.027 & 84.365, and on 1/23/23 for grants 84.425D, 84.425U, 84.425W, 84.027X, 84.425C & 84.173. The report for the period ending 2/28/23 due 3/20/23 was submitted on 3/22/23 for grant 84.027. The report for the quarter ending 3/31/23 due 4/20/23, was submitted on 6/24/23 for grant 84.425D. The report for the quarter ending 6/30/23 due 7/20/23, was submitted on 7/26/23 for grant 84.010. 12. 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. 13. Cause: Policies and procedures are in place that provide 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. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. 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.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting", requires the District to maintain accurate accounting records for grant expenditures. In addition, per subpart D (Post Federal Award Requirements), § 200.302, the underlying accounts records must be adequately documented and consistent with the terms and conditions of the grant. 9. Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District overclaimed $134,309 of expenditures at 6/30/23. 10. Questioned Costs: $134,309. 11. Context: The District claimed expenditures that did not agree with their underlying accounting records. 12. Effect: The District was not compliant with reporting requirements. Inaccurate reporting resulted in the District being reimbursed for an additional $134,309 as of 6/30/23. As a result of the overclaim, federal expenditures were reduced on the SEFA from $739,399 to $605,090. 13. Cause: Upon review of the general ledger and quarterly expenditure report, it was determined that the District erroneously overstated their claim amount on two function object codes by a cumulative amount of $134,309. Under 1000-400, total expenditures were $9,298 but District claimed $9,399, resulting in an overclaim of $101. Under 2530-500, total expenditures were $595,792 but District claimed $730,000, resulting in an overclaim of $134,208. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Furthermore, we recommend the District to adequately document claimed expenditures that are consistent with the terms and conditions of each grant agreement. 15. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "A. Activities Allowed and Unallowed", requires the District to conform to the itemized budgets which were filed with and approved by ISBE. 9. Condition: The District did not claim expenditures in conformity with the approved detail budget. 10. Questioned Costs: $1,590. 11. Context: The District claimed an expenditure in error of which was not an allowable expenditure per approved budget. The amount in question was $1,590 for a “IT subscription software”. 12. Effect: The items purchased by the District were not included in the itemized budget and were not the intent of the budget line. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are supported by the underlying accounting records and are fairly presented in accordance with program requirements. These policies and procedures were not followed when the expenditure report was prepared and filed. 14. Recommendation: We recommend the District periodically review the itemized budget and file amendments as necessary for any changes. 15. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L. Reporting", requires the District to maintain accurate records for grant claims and be supported by underlying records. 9. Condition: During our testing of reimbursements, we noted that the District reported incorrect meal counts on their submitted reimbursement claim forms for the months of October 2022 and May 2023. We tested 2 months of reimbursement claims submitted by the District based on daily attendance records for breakfast and lunch. Of the 4 meal counts tested (2 months of breakfast and 2 months of lunch), we identified three variances where the count claimed for reimbursement did not agree to the underlying records per the school district. 10. Questioned Costs: $128. 11. Context: In the three instances where we noted errors, two of the variances resulted in the claim for reimbursement being lower than the underlying records maintained by the District of $1,167, which could lead to missed opportunities for funding. The third variance resulted in the claim for reimbursement being higher than the underlying records maintained by the District of 48 overclaimed meals, with an estimated dollar value of $128. The 2 months tested resulted in a net underclaimed value of $1,039 (calculated by reimbursable meal rates). 12. Effect: We were unable to determine if counts claimed were appropriate due to the claim count variances identified. 13. Cause: Policies and procedures were not followed for ensuring accurate records for grant claims are properly supported by underlying records (daily meal counts). 14. Recommendation: We recommend the District’s business office work in conjunction with the District’s grant management coordinator to ensure that supporting documentation is retained and reconciles to the respective monthly claims for reimbursement. 15. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L. Reporting", requires the District to maintain accurate records for grant claims and be supported by underlying records. 9. Condition: During our testing of reimbursements, we noted that the District reported incorrect meal counts on their submitted reimbursement claim forms for the months of October 2022 and May 2023. We tested 2 months of reimbursement claims submitted by the District based on daily attendance records for breakfast and lunch. Of the 4 meal counts tested (2 months of breakfast and 2 months of lunch), we identified three variances where the count claimed for reimbursement did not agree to the underlying records per the school district. 10. Questioned Costs: $128. 11. Context: In the three instances where we noted errors, two of the variances resulted in the claim for reimbursement being lower than the underlying records maintained by the District of $1,167, which could lead to missed opportunities for funding. The third variance resulted in the claim for reimbursement being higher than the underlying records maintained by the District of 48 overclaimed meals, with an estimated dollar value of $128. The 2 months tested resulted in a net underclaimed value of $1,039 (calculated by reimbursable meal rates). 12. Effect: We were unable to determine if counts claimed were appropriate due to the claim count variances identified. 13. Cause: Policies and procedures were not followed for ensuring accurate records for grant claims are properly supported by underlying records (daily meal counts). 14. Recommendation: We recommend the District’s business office work in conjunction with the District’s grant management coordinator to ensure that supporting documentation is retained and reconciles to the respective monthly claims for reimbursement. 15. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for B. Allowability of Costs pursuant to § 200.403 state that “costs must meet the following general criteria in order to be allowable under Federal awards: (a) Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles, (b) Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items, (c) Be consistent with policies and procedures that apply uniformly to both federally-financed and other activities of the non-Federal entity… (g) Be adequately documented…”. Further, LEA personnel must also provide program-specific assurances related to the ESSER program when completing the grant application. These assurances are reflected in the Uniform Guidance, § 200.415 – Required Certifications, and include provisions that require LEAs “to assure that expenditures are proper and in accordance with the terms and conditions of the Federal award and approved project budgets…”. 9. Condition: A sample of 118 payroll-related expenditures were randomly selected for testing using a random sampling approach, of which included a total of 37 district employees paid & claimed under this grant. These payroll-related expenditures were reviewed to determine if appropriate internal controls were implemented and applicable compliance requirements were met. Upon completing this testing, we noted the following discrepancies:
-There were 4 employee salary & benefits claimed that were not included in the 22-4998-E3 grant budget detail. The budget specified teachers & paraprofessionals, and support staff were not included, resulting in known questioned costs of $4,857.50.
-There were 11 employees where a portion of the claimed payroll & benefits were deemed allowable per the budget but $8,947.88 was deemed not allowable, resulting in known questioned costs of $8,947.88.
-Additionally, there were $6,686.25 of the employee salary & benefits that was not deemed allowable per the budget as the pay period dates did not align with “loss of learning” related pay dates or other approved activities. 10. Questioned Costs: $20,492 of known questioned costs (based on testing 30.49% of population). $67,209 of projected questioned costs (estimate based on 100% of population). 11. Context: Upon testing a sample of $200,352.23 of payroll-related expenditures, known questioned costs of $20,491.63 were identified. Using the total salary & benefits claimed at 6/30/23 population of $722,722, we project the likely questioned costs to be approximately $67,209.45. 12. Effect: The District’s was not in compliance with the Uniform Guidance related to the ESSER program. Failure to accurately develop and amend budget information throughout the application process and verify compliance with applicable policies and regulations prior to the expenditure of federal program funds may expose the District to unnecessary financial strains and shortages as ISBE may require the District to return funds associated with unapproved and unallowable expenditures. 13. Cause: The District did not establish appropriate internal control procedures, such as a review by appropriate personnel to ensure compliance with the approved ESSER 22-4998-E3 Budget prior to the expenditure of federal funds. Additionally, the existence of multiple ESSER programs and lack of understanding of the related grant application led to the District’s failure to establish appropriate internal control procedures to ensure the expenditure was properly claimed per the approved itemized budget that funded the expenditure. 14. Recommendation: The District should develop and/or modify its policies and procedures to ensure that potential expenditures are approved are deemed to be allowable before spending federal funds. In addition, management should develop and implement a monitoring process to ensure that control procedures are being followed. 15. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally 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. 9. Condition: The School District did not comply with the requirements of filing quarterly and period reports by the due date set by ISBE. A total of 27 reports were filed late. 10. Questioned Costs: N/A. 11. Context: The School District did not timely file expenditure reports for multiple grants. The report for the period ending 7/31/22 due 8/20/22 was submitted on 9/20/22 for grant 84.173. The reports for the quarter ending 9/30/22 due 10/20/22, were submitted on 11/14/22 for grants 84.425W, 84.027X, 84.425C & 84.173, on 11/15/22 for grant 84.425D, and on 12/19/22 for grant 84.425U. The reports for the period ending 11/30/22 due 12/20/22 were submitted on 12/28/22 for grants 84.425D, 84.425W, 84.027X, 84.425C, 84.173 & 84.365. The reports for the quarter ending 12/31/22 due 1/20/23 were submitted on 1/21/23 for grants 84.010, 84.173, 84.027 & 84.365, and on 1/23/23 for grants 84.425D, 84.425U, 84.425W, 84.027X, 84.425C & 84.173. The report for the period ending 2/28/23 due 3/20/23 was submitted on 3/22/23 for grant 84.027. The report for the quarter ending 3/31/23 due 4/20/23, was submitted on 6/24/23 for grant 84.425D. The report for the quarter ending 6/30/23 due 7/20/23, was submitted on 7/26/23 for grant 84.010. 12. 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. 13. Cause: Policies and procedures are in place that provide 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. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. 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.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally 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. 9. Condition: The School District did not comply with the requirements of filing quarterly and period reports by the due date set by ISBE. A total of 27 reports were filed late. 10. Questioned Costs: N/A. 11. Context: The School District did not timely file expenditure reports for multiple grants. The report for the period ending 7/31/22 due 8/20/22 was submitted on 9/20/22 for grant 84.173. The reports for the quarter ending 9/30/22 due 10/20/22, were submitted on 11/14/22 for grants 84.425W, 84.027X, 84.425C & 84.173, on 11/15/22 for grant 84.425D, and on 12/19/22 for grant 84.425U. The reports for the period ending 11/30/22 due 12/20/22 were submitted on 12/28/22 for grants 84.425D, 84.425W, 84.027X, 84.425C, 84.173 & 84.365. The reports for the quarter ending 12/31/22 due 1/20/23 were submitted on 1/21/23 for grants 84.010, 84.173, 84.027 & 84.365, and on 1/23/23 for grants 84.425D, 84.425U, 84.425W, 84.027X, 84.425C & 84.173. The report for the period ending 2/28/23 due 3/20/23 was submitted on 3/22/23 for grant 84.027. The report for the quarter ending 3/31/23 due 4/20/23, was submitted on 6/24/23 for grant 84.425D. The report for the quarter ending 6/30/23 due 7/20/23, was submitted on 7/26/23 for grant 84.010. 12. 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. 13. Cause: Policies and procedures are in place that provide 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. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. 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.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally 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. 9. Condition: The School District did not comply with the requirements of filing quarterly and period reports by the due date set by ISBE. A total of 27 reports were filed late. 10. Questioned Costs: N/A. 11. Context: The School District did not timely file expenditure reports for multiple grants. The report for the period ending 7/31/22 due 8/20/22 was submitted on 9/20/22 for grant 84.173. The reports for the quarter ending 9/30/22 due 10/20/22, were submitted on 11/14/22 for grants 84.425W, 84.027X, 84.425C & 84.173, on 11/15/22 for grant 84.425D, and on 12/19/22 for grant 84.425U. The reports for the period ending 11/30/22 due 12/20/22 were submitted on 12/28/22 for grants 84.425D, 84.425W, 84.027X, 84.425C, 84.173 & 84.365. The reports for the quarter ending 12/31/22 due 1/20/23 were submitted on 1/21/23 for grants 84.010, 84.173, 84.027 & 84.365, and on 1/23/23 for grants 84.425D, 84.425U, 84.425W, 84.027X, 84.425C & 84.173. The report for the period ending 2/28/23 due 3/20/23 was submitted on 3/22/23 for grant 84.027. The report for the quarter ending 3/31/23 due 4/20/23, was submitted on 6/24/23 for grant 84.425D. The report for the quarter ending 6/30/23 due 7/20/23, was submitted on 7/26/23 for grant 84.010. 12. 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. 13. Cause: Policies and procedures are in place that provide 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. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. 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.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally 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. 9. Condition: The School District did not comply with the requirements of filing quarterly and period reports by the due date set by ISBE. A total of 27 reports were filed late. 10. Questioned Costs: N/A. 11. Context: The School District did not timely file expenditure reports for multiple grants. The report for the period ending 7/31/22 due 8/20/22 was submitted on 9/20/22 for grant 84.173. The reports for the quarter ending 9/30/22 due 10/20/22, were submitted on 11/14/22 for grants 84.425W, 84.027X, 84.425C & 84.173, on 11/15/22 for grant 84.425D, and on 12/19/22 for grant 84.425U. The reports for the period ending 11/30/22 due 12/20/22 were submitted on 12/28/22 for grants 84.425D, 84.425W, 84.027X, 84.425C, 84.173 & 84.365. The reports for the quarter ending 12/31/22 due 1/20/23 were submitted on 1/21/23 for grants 84.010, 84.173, 84.027 & 84.365, and on 1/23/23 for grants 84.425D, 84.425U, 84.425W, 84.027X, 84.425C & 84.173. The report for the period ending 2/28/23 due 3/20/23 was submitted on 3/22/23 for grant 84.027. The report for the quarter ending 3/31/23 due 4/20/23, was submitted on 6/24/23 for grant 84.425D. The report for the quarter ending 6/30/23 due 7/20/23, was submitted on 7/26/23 for grant 84.010. 12. 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. 13. Cause: Policies and procedures are in place that provide 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. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. 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.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally 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. 9. Condition: The School District did not comply with the requirements of filing quarterly and period reports by the due date set by ISBE. A total of 27 reports were filed late. 10. Questioned Costs: N/A. 11. Context: The School District did not timely file expenditure reports for multiple grants. The report for the period ending 7/31/22 due 8/20/22 was submitted on 9/20/22 for grant 84.173. The reports for the quarter ending 9/30/22 due 10/20/22, were submitted on 11/14/22 for grants 84.425W, 84.027X, 84.425C & 84.173, on 11/15/22 for grant 84.425D, and on 12/19/22 for grant 84.425U. The reports for the period ending 11/30/22 due 12/20/22 were submitted on 12/28/22 for grants 84.425D, 84.425W, 84.027X, 84.425C, 84.173 & 84.365. The reports for the quarter ending 12/31/22 due 1/20/23 were submitted on 1/21/23 for grants 84.010, 84.173, 84.027 & 84.365, and on 1/23/23 for grants 84.425D, 84.425U, 84.425W, 84.027X, 84.425C & 84.173. The report for the period ending 2/28/23 due 3/20/23 was submitted on 3/22/23 for grant 84.027. The report for the quarter ending 3/31/23 due 4/20/23, was submitted on 6/24/23 for grant 84.425D. The report for the quarter ending 6/30/23 due 7/20/23, was submitted on 7/26/23 for grant 84.010. 12. 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. 13. Cause: Policies and procedures are in place that provide 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. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. 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.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally 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. 9. Condition: The School District did not comply with the requirements of filing quarterly and period reports by the due date set by ISBE. A total of 27 reports were filed late. 10. Questioned Costs: N/A. 11. Context: The School District did not timely file expenditure reports for multiple grants. The report for the period ending 7/31/22 due 8/20/22 was submitted on 9/20/22 for grant 84.173. The reports for the quarter ending 9/30/22 due 10/20/22, were submitted on 11/14/22 for grants 84.425W, 84.027X, 84.425C & 84.173, on 11/15/22 for grant 84.425D, and on 12/19/22 for grant 84.425U. The reports for the period ending 11/30/22 due 12/20/22 were submitted on 12/28/22 for grants 84.425D, 84.425W, 84.027X, 84.425C, 84.173 & 84.365. The reports for the quarter ending 12/31/22 due 1/20/23 were submitted on 1/21/23 for grants 84.010, 84.173, 84.027 & 84.365, and on 1/23/23 for grants 84.425D, 84.425U, 84.425W, 84.027X, 84.425C & 84.173. The report for the period ending 2/28/23 due 3/20/23 was submitted on 3/22/23 for grant 84.027. The report for the quarter ending 3/31/23 due 4/20/23, was submitted on 6/24/23 for grant 84.425D. The report for the quarter ending 6/30/23 due 7/20/23, was submitted on 7/26/23 for grant 84.010. 12. 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. 13. Cause: Policies and procedures are in place that provide 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. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. 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.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally 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. 9. Condition: The School District did not comply with the requirements of filing quarterly and period reports by the due date set by ISBE. A total of 27 reports were filed late. 10. Questioned Costs: N/A. 11. Context: The School District did not timely file expenditure reports for multiple grants. The report for the period ending 7/31/22 due 8/20/22 was submitted on 9/20/22 for grant 84.173. The reports for the quarter ending 9/30/22 due 10/20/22, were submitted on 11/14/22 for grants 84.425W, 84.027X, 84.425C & 84.173, on 11/15/22 for grant 84.425D, and on 12/19/22 for grant 84.425U. The reports for the period ending 11/30/22 due 12/20/22 were submitted on 12/28/22 for grants 84.425D, 84.425W, 84.027X, 84.425C, 84.173 & 84.365. The reports for the quarter ending 12/31/22 due 1/20/23 were submitted on 1/21/23 for grants 84.010, 84.173, 84.027 & 84.365, and on 1/23/23 for grants 84.425D, 84.425U, 84.425W, 84.027X, 84.425C & 84.173. The report for the period ending 2/28/23 due 3/20/23 was submitted on 3/22/23 for grant 84.027. The report for the quarter ending 3/31/23 due 4/20/23, was submitted on 6/24/23 for grant 84.425D. The report for the quarter ending 6/30/23 due 7/20/23, was submitted on 7/26/23 for grant 84.010. 12. 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. 13. Cause: Policies and procedures are in place that provide 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. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. 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.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally 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. 9. Condition: The School District did not comply with the requirements of filing quarterly and period reports by the due date set by ISBE. A total of 27 reports were filed late. 10. Questioned Costs: N/A. 11. Context: The School District did not timely file expenditure reports for multiple grants. The report for the period ending 7/31/22 due 8/20/22 was submitted on 9/20/22 for grant 84.173. The reports for the quarter ending 9/30/22 due 10/20/22, were submitted on 11/14/22 for grants 84.425W, 84.027X, 84.425C & 84.173, on 11/15/22 for grant 84.425D, and on 12/19/22 for grant 84.425U. The reports for the period ending 11/30/22 due 12/20/22 were submitted on 12/28/22 for grants 84.425D, 84.425W, 84.027X, 84.425C, 84.173 & 84.365. The reports for the quarter ending 12/31/22 due 1/20/23 were submitted on 1/21/23 for grants 84.010, 84.173, 84.027 & 84.365, and on 1/23/23 for grants 84.425D, 84.425U, 84.425W, 84.027X, 84.425C & 84.173. The report for the period ending 2/28/23 due 3/20/23 was submitted on 3/22/23 for grant 84.027. The report for the quarter ending 3/31/23 due 4/20/23, was submitted on 6/24/23 for grant 84.425D. The report for the quarter ending 6/30/23 due 7/20/23, was submitted on 7/26/23 for grant 84.010. 12. 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. 13. Cause: Policies and procedures are in place that provide 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. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. 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.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally 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. 9. Condition: The School District did not comply with the requirements of filing quarterly and period reports by the due date set by ISBE. A total of 27 reports were filed late. 10. Questioned Costs: N/A. 11. Context: The School District did not timely file expenditure reports for multiple grants. The report for the period ending 7/31/22 due 8/20/22 was submitted on 9/20/22 for grant 84.173. The reports for the quarter ending 9/30/22 due 10/20/22, were submitted on 11/14/22 for grants 84.425W, 84.027X, 84.425C & 84.173, on 11/15/22 for grant 84.425D, and on 12/19/22 for grant 84.425U. The reports for the period ending 11/30/22 due 12/20/22 were submitted on 12/28/22 for grants 84.425D, 84.425W, 84.027X, 84.425C, 84.173 & 84.365. The reports for the quarter ending 12/31/22 due 1/20/23 were submitted on 1/21/23 for grants 84.010, 84.173, 84.027 & 84.365, and on 1/23/23 for grants 84.425D, 84.425U, 84.425W, 84.027X, 84.425C & 84.173. The report for the period ending 2/28/23 due 3/20/23 was submitted on 3/22/23 for grant 84.027. The report for the quarter ending 3/31/23 due 4/20/23, was submitted on 6/24/23 for grant 84.425D. The report for the quarter ending 6/30/23 due 7/20/23, was submitted on 7/26/23 for grant 84.010. 12. 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. 13. Cause: Policies and procedures are in place that provide 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. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. 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.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally 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. 9. Condition: The School District did not comply with the requirements of filing quarterly and period reports by the due date set by ISBE. A total of 27 reports were filed late. 10. Questioned Costs: N/A. 11. Context: The School District did not timely file expenditure reports for multiple grants. The report for the period ending 7/31/22 due 8/20/22 was submitted on 9/20/22 for grant 84.173. The reports for the quarter ending 9/30/22 due 10/20/22, were submitted on 11/14/22 for grants 84.425W, 84.027X, 84.425C & 84.173, on 11/15/22 for grant 84.425D, and on 12/19/22 for grant 84.425U. The reports for the period ending 11/30/22 due 12/20/22 were submitted on 12/28/22 for grants 84.425D, 84.425W, 84.027X, 84.425C, 84.173 & 84.365. The reports for the quarter ending 12/31/22 due 1/20/23 were submitted on 1/21/23 for grants 84.010, 84.173, 84.027 & 84.365, and on 1/23/23 for grants 84.425D, 84.425U, 84.425W, 84.027X, 84.425C & 84.173. The report for the period ending 2/28/23 due 3/20/23 was submitted on 3/22/23 for grant 84.027. The report for the quarter ending 3/31/23 due 4/20/23, was submitted on 6/24/23 for grant 84.425D. The report for the quarter ending 6/30/23 due 7/20/23, was submitted on 7/26/23 for grant 84.010. 12. 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. 13. Cause: Policies and procedures are in place that provide 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. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. 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.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting", requires the District to maintain accurate accounting records for grant expenditures. In addition, per subpart D (Post Federal Award Requirements), § 200.302, the underlying accounts records must be adequately documented and consistent with the terms and conditions of the grant. 9. Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District overclaimed $134,309 of expenditures at 6/30/23. 10. Questioned Costs: $134,309. 11. Context: The District claimed expenditures that did not agree with their underlying accounting records. 12. Effect: The District was not compliant with reporting requirements. Inaccurate reporting resulted in the District being reimbursed for an additional $134,309 as of 6/30/23. As a result of the overclaim, federal expenditures were reduced on the SEFA from $739,399 to $605,090. 13. Cause: Upon review of the general ledger and quarterly expenditure report, it was determined that the District erroneously overstated their claim amount on two function object codes by a cumulative amount of $134,309. Under 1000-400, total expenditures were $9,298 but District claimed $9,399, resulting in an overclaim of $101. Under 2530-500, total expenditures were $595,792 but District claimed $730,000, resulting in an overclaim of $134,208. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Furthermore, we recommend the District to adequately document claimed expenditures that are consistent with the terms and conditions of each grant agreement. 15. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "A. Activities Allowed and Unallowed", requires the District to conform to the itemized budgets which were filed with and approved by ISBE. 9. Condition: The District did not claim expenditures in conformity with the approved detail budget. 10. Questioned Costs: $1,590. 11. Context: The District claimed an expenditure in error of which was not an allowable expenditure per approved budget. The amount in question was $1,590 for a “IT subscription software”. 12. Effect: The items purchased by the District were not included in the itemized budget and were not the intent of the budget line. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are supported by the underlying accounting records and are fairly presented in accordance with program requirements. These policies and procedures were not followed when the expenditure report was prepared and filed. 14. Recommendation: We recommend the District periodically review the itemized budget and file amendments as necessary for any changes. 15. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L. Reporting", requires the District to maintain accurate records for grant claims and be supported by underlying records. 9. Condition: During our testing of reimbursements, we noted that the District reported incorrect meal counts on their submitted reimbursement claim forms for the months of October 2022 and May 2023. We tested 2 months of reimbursement claims submitted by the District based on daily attendance records for breakfast and lunch. Of the 4 meal counts tested (2 months of breakfast and 2 months of lunch), we identified three variances where the count claimed for reimbursement did not agree to the underlying records per the school district. 10. Questioned Costs: $128. 11. Context: In the three instances where we noted errors, two of the variances resulted in the claim for reimbursement being lower than the underlying records maintained by the District of $1,167, which could lead to missed opportunities for funding. The third variance resulted in the claim for reimbursement being higher than the underlying records maintained by the District of 48 overclaimed meals, with an estimated dollar value of $128. The 2 months tested resulted in a net underclaimed value of $1,039 (calculated by reimbursable meal rates). 12. Effect: We were unable to determine if counts claimed were appropriate due to the claim count variances identified. 13. Cause: Policies and procedures were not followed for ensuring accurate records for grant claims are properly supported by underlying records (daily meal counts). 14. Recommendation: We recommend the District’s business office work in conjunction with the District’s grant management coordinator to ensure that supporting documentation is retained and reconciles to the respective monthly claims for reimbursement. 15. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L. Reporting", requires the District to maintain accurate records for grant claims and be supported by underlying records. 9. Condition: During our testing of reimbursements, we noted that the District reported incorrect meal counts on their submitted reimbursement claim forms for the months of October 2022 and May 2023. We tested 2 months of reimbursement claims submitted by the District based on daily attendance records for breakfast and lunch. Of the 4 meal counts tested (2 months of breakfast and 2 months of lunch), we identified three variances where the count claimed for reimbursement did not agree to the underlying records per the school district. 10. Questioned Costs: $128. 11. Context: In the three instances where we noted errors, two of the variances resulted in the claim for reimbursement being lower than the underlying records maintained by the District of $1,167, which could lead to missed opportunities for funding. The third variance resulted in the claim for reimbursement being higher than the underlying records maintained by the District of 48 overclaimed meals, with an estimated dollar value of $128. The 2 months tested resulted in a net underclaimed value of $1,039 (calculated by reimbursable meal rates). 12. Effect: We were unable to determine if counts claimed were appropriate due to the claim count variances identified. 13. Cause: Policies and procedures were not followed for ensuring accurate records for grant claims are properly supported by underlying records (daily meal counts). 14. Recommendation: We recommend the District’s business office work in conjunction with the District’s grant management coordinator to ensure that supporting documentation is retained and reconciles to the respective monthly claims for reimbursement. 15. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for B. Allowability of Costs pursuant to § 200.403 state that “costs must meet the following general criteria in order to be allowable under Federal awards: (a) Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles, (b) Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items, (c) Be consistent with policies and procedures that apply uniformly to both federally-financed and other activities of the non-Federal entity… (g) Be adequately documented…”. Further, LEA personnel must also provide program-specific assurances related to the ESSER program when completing the grant application. These assurances are reflected in the Uniform Guidance, § 200.415 – Required Certifications, and include provisions that require LEAs “to assure that expenditures are proper and in accordance with the terms and conditions of the Federal award and approved project budgets…”. 9. Condition: A sample of 118 payroll-related expenditures were randomly selected for testing using a random sampling approach, of which included a total of 37 district employees paid & claimed under this grant. These payroll-related expenditures were reviewed to determine if appropriate internal controls were implemented and applicable compliance requirements were met. Upon completing this testing, we noted the following discrepancies:
-There were 4 employee salary & benefits claimed that were not included in the 22-4998-E3 grant budget detail. The budget specified teachers & paraprofessionals, and support staff were not included, resulting in known questioned costs of $4,857.50.
-There were 11 employees where a portion of the claimed payroll & benefits were deemed allowable per the budget but $8,947.88 was deemed not allowable, resulting in known questioned costs of $8,947.88.
-Additionally, there were $6,686.25 of the employee salary & benefits that was not deemed allowable per the budget as the pay period dates did not align with “loss of learning” related pay dates or other approved activities. 10. Questioned Costs: $20,492 of known questioned costs (based on testing 30.49% of population). $67,209 of projected questioned costs (estimate based on 100% of population). 11. Context: Upon testing a sample of $200,352.23 of payroll-related expenditures, known questioned costs of $20,491.63 were identified. Using the total salary & benefits claimed at 6/30/23 population of $722,722, we project the likely questioned costs to be approximately $67,209.45. 12. Effect: The District’s was not in compliance with the Uniform Guidance related to the ESSER program. Failure to accurately develop and amend budget information throughout the application process and verify compliance with applicable policies and regulations prior to the expenditure of federal program funds may expose the District to unnecessary financial strains and shortages as ISBE may require the District to return funds associated with unapproved and unallowable expenditures. 13. Cause: The District did not establish appropriate internal control procedures, such as a review by appropriate personnel to ensure compliance with the approved ESSER 22-4998-E3 Budget prior to the expenditure of federal funds. Additionally, the existence of multiple ESSER programs and lack of understanding of the related grant application led to the District’s failure to establish appropriate internal control procedures to ensure the expenditure was properly claimed per the approved itemized budget that funded the expenditure. 14. Recommendation: The District should develop and/or modify its policies and procedures to ensure that potential expenditures are approved are deemed to be allowable before spending federal funds. In addition, management should develop and implement a monitoring process to ensure that control procedures are being followed. 15. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.