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. Condition: The School District did not comply with the requirements of filing quarterly reports by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file quarterly expenditure reports for multiple grants. The reports for the quarter ending 9/30/21 due 10/20/21, were submitted on 10/21/21 for grants 84.010, 84.367, 84.425C & 84.425D. The report for the quarter ending 6/30/22 due 7/20/22, was submitted on 8/21/22 for grant 84.425C. 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 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. 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. See Corrective Action Plan provided by the School District.
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. Condition: The School District did not comply with the requirements of filing quarterly reports by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file quarterly expenditure reports for multiple grants. The reports for the quarter ending 9/30/21 due 10/20/21, were submitted on 10/21/21 for grants 84.010, 84.367, 84.425C & 84.425D. The report for the quarter ending 6/30/22 due 7/20/22, was submitted on 8/21/22 for grant 84.425C. 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 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. 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. See Corrective Action Plan provided by the School District.
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. Condition: The School District did not comply with the requirements of filing quarterly reports by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file quarterly expenditure reports for multiple grants. The reports for the quarter ending 9/30/21 due 10/20/21, were submitted on 10/21/21 for grants 84.010, 84.367, 84.425C & 84.425D. The report for the quarter ending 6/30/22 due 7/20/22, was submitted on 8/21/22 for grant 84.425C. 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 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. 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. See Corrective Action Plan provided by the School District.
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "Allowable Costs", requires the District to administer federal funds in a manner consistent with the underlying grant agreements, program objectives and terms and conditions of the federal award. In addition, per subpart E (Cost Principles), ? 200.403 specifies the factors affecting allowability of costs and must be consistent with policies and procedures that apply uniformly to both federally-financed and other activities of the non-federal entity. Condition: During compliance testing of the District's accounting records to the expenditure reports filed with the Illinois State Board of Education, we noted the District claimed one expenditure of which was not allowable per the budget detail function code. Questioned Costs: $279. Context: The District claimed expenditures that were not allowable in the line item where they were submitted for the claim. These may have been allowable under a different line on their grant budget. Effect: The District was not compliant with reporting requirements. The District needs to review the budget detail when reporting expenditures and posting to their underlying accounting records. ISBE could disallow the expenditures if an amended budget is not filed to update the budget detail. Cause: Policies and procedures are in place that provide reasonable assurance that the expenditures claimed to ISBE have underlying accounting records, but the expenditures were not accurately classified in the general ledger. 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. See Corrective Action Plan provided by the School District.
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. Condition: The School District did not comply with the requirements of filing quarterly reports by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file quarterly expenditure reports for multiple grants. The reports for the quarter ending 9/30/21 due 10/20/21, were submitted on 10/21/21 for grants 84.010, 84.367, 84.425C & 84.425D. The report for the quarter ending 6/30/22 due 7/20/22, was submitted on 8/21/22 for grant 84.425C. 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 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. 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. See Corrective Action Plan provided by the School District.
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. Condition: The School District did not comply with the requirements of filing quarterly reports by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file quarterly expenditure reports for multiple grants. The reports for the quarter ending 9/30/21 due 10/20/21, were submitted on 10/21/21 for grants 84.010, 84.367, 84.425C & 84.425D. The report for the quarter ending 6/30/22 due 7/20/22, was submitted on 8/21/22 for grant 84.425C. 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 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. 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. See Corrective Action Plan provided by the School District.
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. Condition: The School District did not comply with the requirements of filing quarterly reports by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file quarterly expenditure reports for multiple grants. The reports for the quarter ending 9/30/21 due 10/20/21, were submitted on 10/21/21 for grants 84.010, 84.367, 84.425C & 84.425D. The report for the quarter ending 6/30/22 due 7/20/22, was submitted on 8/21/22 for grant 84.425C. 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 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. 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. See Corrective Action Plan provided by the School District.
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. Condition: The School District did not comply with the requirements of filing quarterly reports by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file quarterly expenditure reports for multiple grants. The reports for the quarter ending 9/30/21 due 10/20/21, were submitted on 10/21/21 for grants 84.010, 84.367, 84.425C & 84.425D. The report for the quarter ending 6/30/22 due 7/20/22, was submitted on 8/21/22 for grant 84.425C. 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 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. 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. See Corrective Action Plan provided by the School District.
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "Allowable Costs", requires the District to administer federal funds in a manner consistent with the underlying grant agreements, program objectives and terms and conditions of the federal award. In addition, per subpart E (Cost Principles), ? 200.403 specifies the factors affecting allowability of costs and must be consistent with policies and procedures that apply uniformly to both federally-financed and other activities of the non-federal entity. Condition: During compliance testing of the District's accounting records to the expenditure reports filed with the Illinois State Board of Education, we noted the District claimed one expenditure of which was not allowable per the budget detail function code. Questioned Costs: $279. Context: The District claimed expenditures that were not allowable in the line item where they were submitted for the claim. These may have been allowable under a different line on their grant budget. Effect: The District was not compliant with reporting requirements. The District needs to review the budget detail when reporting expenditures and posting to their underlying accounting records. ISBE could disallow the expenditures if an amended budget is not filed to update the budget detail. Cause: Policies and procedures are in place that provide reasonable assurance that the expenditures claimed to ISBE have underlying accounting records, but the expenditures were not accurately classified in the general ledger. 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. See Corrective Action Plan provided by the School District.
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. Condition: The School District did not comply with the requirements of filing quarterly reports by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file quarterly expenditure reports for multiple grants. The reports for the quarter ending 9/30/21 due 10/20/21, were submitted on 10/21/21 for grants 84.010, 84.367, 84.425C & 84.425D. The report for the quarter ending 6/30/22 due 7/20/22, was submitted on 8/21/22 for grant 84.425C. 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 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. 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. See Corrective Action Plan provided by the School District.