Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.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 quarterly and final reports by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file multiple quarterly and final expenditure reports. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 9/27/2021 for grant 84.367 (2021). The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 9/24/2021 for grant 84.365. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 11/10/2021 for grant 84.010. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 11/8/2021 for grant 84.367 (2022). The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 12/22/2021 for grant 84.425C (21-4998-EC). The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/4/2021 for grants 84.027 and 84.173. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/18/2021 for grant 84.010. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/12/2021 for grant 84.367. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/10/2021 for grant 84.425C (22-4998-JK). The report for the period ending 11/30/2021, due 12/20/2021, was submitted on 12/22/2021 for grant 84.365. The report for the quarter ending 12/31/2021, due 1/20/2022, was submitted on 1/21/2022 for grant 84.425U (22-4998-E3). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 7/28/2022 for grant 84.425U (22-4998-E3). 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 pressented. 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", 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 quarterly and final reports by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file multiple quarterly and final expenditure reports. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 9/27/2021 for grant 84.367 (2021). The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 9/24/2021 for grant 84.365. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 11/10/2021 for grant 84.010. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 11/8/2021 for grant 84.367 (2022). The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 12/22/2021 for grant 84.425C (21-4998-EC). The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/4/2021 for grants 84.027 and 84.173. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/18/2021 for grant 84.010. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/12/2021 for grant 84.367. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/10/2021 for grant 84.425C (22-4998-JK). The report for the period ending 11/30/2021, due 12/20/2021, was submitted on 12/22/2021 for grant 84.365. The report for the quarter ending 12/31/2021, due 1/20/2022, was submitted on 1/21/2022 for grant 84.425U (22-4998-E3). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 7/28/2022 for grant 84.425U (22-4998-E3). 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 pressented. 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", 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 quarterly and final reports by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file multiple quarterly and final expenditure reports. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 9/27/2021 for grant 84.367 (2021). The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 9/24/2021 for grant 84.365. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 11/10/2021 for grant 84.010. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 11/8/2021 for grant 84.367 (2022). The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 12/22/2021 for grant 84.425C (21-4998-EC). The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/4/2021 for grants 84.027 and 84.173. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/18/2021 for grant 84.010. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/12/2021 for grant 84.367. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/10/2021 for grant 84.425C (22-4998-JK). The report for the period ending 11/30/2021, due 12/20/2021, was submitted on 12/22/2021 for grant 84.365. The report for the quarter ending 12/31/2021, due 1/20/2022, was submitted on 1/21/2022 for grant 84.425U (22-4998-E3). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 7/28/2022 for grant 84.425U (22-4998-E3). 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 pressented. 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", 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 period and final reports by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file two quarterly expenditure reports. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 9/28/2021 for grant 84.010. The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 7/25/2022 for grant 84.425D (21-4998-E2). 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. 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", 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 quarterly and final reports by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file multiple quarterly and final expenditure reports. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 9/27/2021 for grant 84.367 (2021). The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 9/24/2021 for grant 84.365. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 11/10/2021 for grant 84.010. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 11/8/2021 for grant 84.367 (2022). The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 12/22/2021 for grant 84.425C (21-4998-EC). The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/4/2021 for grants 84.027 and 84.173. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/18/2021 for grant 84.010. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/12/2021 for grant 84.367. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/10/2021 for grant 84.425C (22-4998-JK). The report for the period ending 11/30/2021, due 12/20/2021, was submitted on 12/22/2021 for grant 84.365. The report for the quarter ending 12/31/2021, due 1/20/2022, was submitted on 1/21/2022 for grant 84.425U (22-4998-E3). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 7/28/2022 for grant 84.425U (22-4998-E3). 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 pressented. 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", 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 quarterly and final reports by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file multiple quarterly and final expenditure reports. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 9/27/2021 for grant 84.367 (2021). The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 9/24/2021 for grant 84.365. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 11/10/2021 for grant 84.010. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 11/8/2021 for grant 84.367 (2022). The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 12/22/2021 for grant 84.425C (21-4998-EC). The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/4/2021 for grants 84.027 and 84.173. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/18/2021 for grant 84.010. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/12/2021 for grant 84.367. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/10/2021 for grant 84.425C (22-4998-JK). The report for the period ending 11/30/2021, due 12/20/2021, was submitted on 12/22/2021 for grant 84.365. The report for the quarter ending 12/31/2021, due 1/20/2022, was submitted on 1/21/2022 for grant 84.425U (22-4998-E3). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 7/28/2022 for grant 84.425U (22-4998-E3). 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 pressented. 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", 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 quarterly and final reports by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file multiple quarterly and final expenditure reports. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 9/27/2021 for grant 84.367 (2021). The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 9/24/2021 for grant 84.365. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 11/10/2021 for grant 84.010. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 11/8/2021 for grant 84.367 (2022). The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 12/22/2021 for grant 84.425C (21-4998-EC). The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/4/2021 for grants 84.027 and 84.173. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/18/2021 for grant 84.010. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/12/2021 for grant 84.367. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/10/2021 for grant 84.425C (22-4998-JK). The report for the period ending 11/30/2021, due 12/20/2021, was submitted on 12/22/2021 for grant 84.365. The report for the quarter ending 12/31/2021, due 1/20/2022, was submitted on 1/21/2022 for grant 84.425U (22-4998-E3). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 7/28/2022 for grant 84.425U (22-4998-E3). 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 pressented. 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", 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 quarterly and final reports by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file multiple quarterly and final expenditure reports. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 9/27/2021 for grant 84.367 (2021). The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 9/24/2021 for grant 84.365. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 11/10/2021 for grant 84.010. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 11/8/2021 for grant 84.367 (2022). The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 12/22/2021 for grant 84.425C (21-4998-EC). The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/4/2021 for grants 84.027 and 84.173. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/18/2021 for grant 84.010. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/12/2021 for grant 84.367. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/10/2021 for grant 84.425C (22-4998-JK). The report for the period ending 11/30/2021, due 12/20/2021, was submitted on 12/22/2021 for grant 84.365. The report for the quarter ending 12/31/2021, due 1/20/2022, was submitted on 1/21/2022 for grant 84.425U (22-4998-E3). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 7/28/2022 for grant 84.425U (22-4998-E3). 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 pressented. 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", 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. 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 School District claimed $581 worth of expenditures which had not been paid or recorded as of the reporting period. Questioned Costs: $581. Context: The District claimed expenditures that did not agree with their underlying accounting records. Effect: The District was not compliant with reporting requirements. The district inadvertently claimed $581 worth of expenditures earlier than they should have been claimed. Cause: The District claimed $581 prior to payment and recording of the expenditure. This caused the $581 to be claimed earlier than it had been incurred. 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 recommendation 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", 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. Condition: The District did not submit their final expenditure report accurately based on the approved budgetary expenditures per function code. Questioned Costs: $962. Context: The 6/30/22 expenditure report submitted for reimbursement resulted in questioned costs of $962. We identified one item claimed totaling $962, of which resulted in deviations from the approved budget. These transactions may still be allowable costs per the grant if the budget were able to be amended. Effect: Requested grant reimbursements resulted in costs that were not budgeted for resulting in questioned costs of $962. Cause: The District claimed $962 due to budgeting a 2130-400 account into a 1000-400 line. This caused the $962 to be claimed under 1000-400, when there were no expenditures in the respective account on 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 recommendation 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", 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 quarterly and final reports by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file multiple quarterly and final expenditure reports. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 9/27/2021 for grant 84.367 (2021). The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 9/24/2021 for grant 84.365. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 11/10/2021 for grant 84.010. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 11/8/2021 for grant 84.367 (2022). The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 12/22/2021 for grant 84.425C (21-4998-EC). The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/4/2021 for grants 84.027 and 84.173. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/18/2021 for grant 84.010. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/12/2021 for grant 84.367. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/10/2021 for grant 84.425C (22-4998-JK). The report for the period ending 11/30/2021, due 12/20/2021, was submitted on 12/22/2021 for grant 84.365. The report for the quarter ending 12/31/2021, due 1/20/2022, was submitted on 1/21/2022 for grant 84.425U (22-4998-E3). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 7/28/2022 for grant 84.425U (22-4998-E3). 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 pressented. 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", 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 period and final reports by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file two quarterly expenditure reports. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 9/28/2021 for grant 84.010. The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 7/25/2022 for grant 84.425D (21-4998-E2). 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. 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", 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. 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 claimed $365 worth of expenditures without underlying expenditures on the general ledger. Questioned Costs: $365. Context: The District claimed expenditures that did not agree with their underlying accounting records. Effect: The District was not compliant with reporting requirements. The district inadvertently claimed $365 worth of expenditures without underlying accounting records. Cause: The District claimed $365 due to an addition error, which caused an overclaim. 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 recommendation 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", 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. 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 double-claimed $2,720 worth of expenditures. Questioned Costs: $2,720. Context: The District claimed expenditures that did not agree with their underlying accounting records. Effect: The District was not compliant with reporting requirements. The district inadvertently double-claimed $2,720 worth of expenditures. Cause: The District claimed $2,720 on the June 30, 2021 claim under 2540-500, then claimed on the September 30, 2021 under 1000-100. This resulted in a double-claim of $2,720. 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 recommendation 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", 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. 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 double-claimed $2,247 worth of expenditures. Questioned Costs: $2,247. Context: The District claimed expenditures that did not agree with their underlying accounting records. Effect: The District was not compliant with reporting requirements. The district inadvertently double-claimed $2,247 worth of expenditures. Cause: The District claimed $2,247 on the June 30, 2021 claim under 2540-500, then claimed on the September 30, 2021 under 2400-500. This resulted in a double-claim of $2,247. 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 recommendation 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", 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 quarterly and final reports by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file multiple quarterly and final expenditure reports. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 9/27/2021 for grant 84.367 (2021). The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 9/24/2021 for grant 84.365. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 11/10/2021 for grant 84.010. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 11/8/2021 for grant 84.367 (2022). The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 12/22/2021 for grant 84.425C (21-4998-EC). The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/4/2021 for grants 84.027 and 84.173. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/18/2021 for grant 84.010. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/12/2021 for grant 84.367. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/10/2021 for grant 84.425C (22-4998-JK). The report for the period ending 11/30/2021, due 12/20/2021, was submitted on 12/22/2021 for grant 84.365. The report for the quarter ending 12/31/2021, due 1/20/2022, was submitted on 1/21/2022 for grant 84.425U (22-4998-E3). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 7/28/2022 for grant 84.425U (22-4998-E3). 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 pressented. 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", 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 quarterly and final reports by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file multiple quarterly and final expenditure reports. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 9/27/2021 for grant 84.367 (2021). The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 9/24/2021 for grant 84.365. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 11/10/2021 for grant 84.010. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 11/8/2021 for grant 84.367 (2022). The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 12/22/2021 for grant 84.425C (21-4998-EC). The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/4/2021 for grants 84.027 and 84.173. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/18/2021 for grant 84.010. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/12/2021 for grant 84.367. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/10/2021 for grant 84.425C (22-4998-JK). The report for the period ending 11/30/2021, due 12/20/2021, was submitted on 12/22/2021 for grant 84.365. The report for the quarter ending 12/31/2021, due 1/20/2022, was submitted on 1/21/2022 for grant 84.425U (22-4998-E3). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 7/28/2022 for grant 84.425U (22-4998-E3). 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 pressented. 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", 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 quarterly and final reports by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file multiple quarterly and final expenditure reports. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 9/27/2021 for grant 84.367 (2021). The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 9/24/2021 for grant 84.365. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 11/10/2021 for grant 84.010. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 11/8/2021 for grant 84.367 (2022). The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 12/22/2021 for grant 84.425C (21-4998-EC). The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/4/2021 for grants 84.027 and 84.173. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/18/2021 for grant 84.010. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/12/2021 for grant 84.367. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/10/2021 for grant 84.425C (22-4998-JK). The report for the period ending 11/30/2021, due 12/20/2021, was submitted on 12/22/2021 for grant 84.365. The report for the quarter ending 12/31/2021, due 1/20/2022, was submitted on 1/21/2022 for grant 84.425U (22-4998-E3). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 7/28/2022 for grant 84.425U (22-4998-E3). 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 pressented. 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", 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 quarterly and final reports by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file multiple quarterly and final expenditure reports. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 9/27/2021 for grant 84.367 (2021). The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 9/24/2021 for grant 84.365. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 11/10/2021 for grant 84.010. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 11/8/2021 for grant 84.367 (2022). The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 12/22/2021 for grant 84.425C (21-4998-EC). The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/4/2021 for grants 84.027 and 84.173. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/18/2021 for grant 84.010. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/12/2021 for grant 84.367. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/10/2021 for grant 84.425C (22-4998-JK). The report for the period ending 11/30/2021, due 12/20/2021, was submitted on 12/22/2021 for grant 84.365. The report for the quarter ending 12/31/2021, due 1/20/2022, was submitted on 1/21/2022 for grant 84.425U (22-4998-E3). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 7/28/2022 for grant 84.425U (22-4998-E3). 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 pressented. 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", 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 quarterly and final reports by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file multiple quarterly and final expenditure reports. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 9/27/2021 for grant 84.367 (2021). The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 9/24/2021 for grant 84.365. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 11/10/2021 for grant 84.010. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 11/8/2021 for grant 84.367 (2022). The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 12/22/2021 for grant 84.425C (21-4998-EC). The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/4/2021 for grants 84.027 and 84.173. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/18/2021 for grant 84.010. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/12/2021 for grant 84.367. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/10/2021 for grant 84.425C (22-4998-JK). The report for the period ending 11/30/2021, due 12/20/2021, was submitted on 12/22/2021 for grant 84.365. The report for the quarter ending 12/31/2021, due 1/20/2022, was submitted on 1/21/2022 for grant 84.425U (22-4998-E3). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 7/28/2022 for grant 84.425U (22-4998-E3). 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 pressented. 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", 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 period and final reports by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file two quarterly expenditure reports. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 9/28/2021 for grant 84.010. The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 7/25/2022 for grant 84.425D (21-4998-E2). 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. 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", 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 quarterly and final reports by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file multiple quarterly and final expenditure reports. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 9/27/2021 for grant 84.367 (2021). The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 9/24/2021 for grant 84.365. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 11/10/2021 for grant 84.010. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 11/8/2021 for grant 84.367 (2022). The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 12/22/2021 for grant 84.425C (21-4998-EC). The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/4/2021 for grants 84.027 and 84.173. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/18/2021 for grant 84.010. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/12/2021 for grant 84.367. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/10/2021 for grant 84.425C (22-4998-JK). The report for the period ending 11/30/2021, due 12/20/2021, was submitted on 12/22/2021 for grant 84.365. The report for the quarter ending 12/31/2021, due 1/20/2022, was submitted on 1/21/2022 for grant 84.425U (22-4998-E3). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 7/28/2022 for grant 84.425U (22-4998-E3). 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 pressented. 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", 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 quarterly and final reports by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file multiple quarterly and final expenditure reports. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 9/27/2021 for grant 84.367 (2021). The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 9/24/2021 for grant 84.365. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 11/10/2021 for grant 84.010. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 11/8/2021 for grant 84.367 (2022). The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 12/22/2021 for grant 84.425C (21-4998-EC). The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/4/2021 for grants 84.027 and 84.173. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/18/2021 for grant 84.010. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/12/2021 for grant 84.367. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/10/2021 for grant 84.425C (22-4998-JK). The report for the period ending 11/30/2021, due 12/20/2021, was submitted on 12/22/2021 for grant 84.365. The report for the quarter ending 12/31/2021, due 1/20/2022, was submitted on 1/21/2022 for grant 84.425U (22-4998-E3). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 7/28/2022 for grant 84.425U (22-4998-E3). 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 pressented. 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", 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 quarterly and final reports by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file multiple quarterly and final expenditure reports. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 9/27/2021 for grant 84.367 (2021). The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 9/24/2021 for grant 84.365. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 11/10/2021 for grant 84.010. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 11/8/2021 for grant 84.367 (2022). The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 12/22/2021 for grant 84.425C (21-4998-EC). The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/4/2021 for grants 84.027 and 84.173. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/18/2021 for grant 84.010. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/12/2021 for grant 84.367. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/10/2021 for grant 84.425C (22-4998-JK). The report for the period ending 11/30/2021, due 12/20/2021, was submitted on 12/22/2021 for grant 84.365. The report for the quarter ending 12/31/2021, due 1/20/2022, was submitted on 1/21/2022 for grant 84.425U (22-4998-E3). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 7/28/2022 for grant 84.425U (22-4998-E3). 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 pressented. 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", 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 quarterly and final reports by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file multiple quarterly and final expenditure reports. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 9/27/2021 for grant 84.367 (2021). The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 9/24/2021 for grant 84.365. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 11/10/2021 for grant 84.010. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 11/8/2021 for grant 84.367 (2022). The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 12/22/2021 for grant 84.425C (21-4998-EC). The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/4/2021 for grants 84.027 and 84.173. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/18/2021 for grant 84.010. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/12/2021 for grant 84.367. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/10/2021 for grant 84.425C (22-4998-JK). The report for the period ending 11/30/2021, due 12/20/2021, was submitted on 12/22/2021 for grant 84.365. The report for the quarter ending 12/31/2021, due 1/20/2022, was submitted on 1/21/2022 for grant 84.425U (22-4998-E3). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 7/28/2022 for grant 84.425U (22-4998-E3). 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 pressented. 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", 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. 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 School District claimed $581 worth of expenditures which had not been paid or recorded as of the reporting period. Questioned Costs: $581. Context: The District claimed expenditures that did not agree with their underlying accounting records. Effect: The District was not compliant with reporting requirements. The district inadvertently claimed $581 worth of expenditures earlier than they should have been claimed. Cause: The District claimed $581 prior to payment and recording of the expenditure. This caused the $581 to be claimed earlier than it had been incurred. 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 recommendation 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", 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. Condition: The District did not submit their final expenditure report accurately based on the approved budgetary expenditures per function code. Questioned Costs: $962. Context: The 6/30/22 expenditure report submitted for reimbursement resulted in questioned costs of $962. We identified one item claimed totaling $962, of which resulted in deviations from the approved budget. These transactions may still be allowable costs per the grant if the budget were able to be amended. Effect: Requested grant reimbursements resulted in costs that were not budgeted for resulting in questioned costs of $962. Cause: The District claimed $962 due to budgeting a 2130-400 account into a 1000-400 line. This caused the $962 to be claimed under 1000-400, when there were no expenditures in the respective account on 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 recommendation 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", 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 quarterly and final reports by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file multiple quarterly and final expenditure reports. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 9/27/2021 for grant 84.367 (2021). The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 9/24/2021 for grant 84.365. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 11/10/2021 for grant 84.010. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 11/8/2021 for grant 84.367 (2022). The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 12/22/2021 for grant 84.425C (21-4998-EC). The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/4/2021 for grants 84.027 and 84.173. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/18/2021 for grant 84.010. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/12/2021 for grant 84.367. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/10/2021 for grant 84.425C (22-4998-JK). The report for the period ending 11/30/2021, due 12/20/2021, was submitted on 12/22/2021 for grant 84.365. The report for the quarter ending 12/31/2021, due 1/20/2022, was submitted on 1/21/2022 for grant 84.425U (22-4998-E3). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 7/28/2022 for grant 84.425U (22-4998-E3). 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 pressented. 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", 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 period and final reports by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file two quarterly expenditure reports. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 9/28/2021 for grant 84.010. The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 7/25/2022 for grant 84.425D (21-4998-E2). 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. 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", 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. 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 claimed $365 worth of expenditures without underlying expenditures on the general ledger. Questioned Costs: $365. Context: The District claimed expenditures that did not agree with their underlying accounting records. Effect: The District was not compliant with reporting requirements. The district inadvertently claimed $365 worth of expenditures without underlying accounting records. Cause: The District claimed $365 due to an addition error, which caused an overclaim. 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 recommendation 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", 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. 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 double-claimed $2,720 worth of expenditures. Questioned Costs: $2,720. Context: The District claimed expenditures that did not agree with their underlying accounting records. Effect: The District was not compliant with reporting requirements. The district inadvertently double-claimed $2,720 worth of expenditures. Cause: The District claimed $2,720 on the June 30, 2021 claim under 2540-500, then claimed on the September 30, 2021 under 1000-100. This resulted in a double-claim of $2,720. 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 recommendation 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", 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. 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 double-claimed $2,247 worth of expenditures. Questioned Costs: $2,247. Context: The District claimed expenditures that did not agree with their underlying accounting records. Effect: The District was not compliant with reporting requirements. The district inadvertently double-claimed $2,247 worth of expenditures. Cause: The District claimed $2,247 on the June 30, 2021 claim under 2540-500, then claimed on the September 30, 2021 under 2400-500. This resulted in a double-claim of $2,247. 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 recommendation 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", 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 quarterly and final reports by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file multiple quarterly and final expenditure reports. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 9/27/2021 for grant 84.367 (2021). The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 9/24/2021 for grant 84.365. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 11/10/2021 for grant 84.010. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 11/8/2021 for grant 84.367 (2022). The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 12/22/2021 for grant 84.425C (21-4998-EC). The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/4/2021 for grants 84.027 and 84.173. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/18/2021 for grant 84.010. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/12/2021 for grant 84.367. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/10/2021 for grant 84.425C (22-4998-JK). The report for the period ending 11/30/2021, due 12/20/2021, was submitted on 12/22/2021 for grant 84.365. The report for the quarter ending 12/31/2021, due 1/20/2022, was submitted on 1/21/2022 for grant 84.425U (22-4998-E3). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 7/28/2022 for grant 84.425U (22-4998-E3). 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 pressented. 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", 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 quarterly and final reports by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file multiple quarterly and final expenditure reports. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 9/27/2021 for grant 84.367 (2021). The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 9/24/2021 for grant 84.365. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 11/10/2021 for grant 84.010. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 11/8/2021 for grant 84.367 (2022). The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 12/22/2021 for grant 84.425C (21-4998-EC). The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/4/2021 for grants 84.027 and 84.173. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/18/2021 for grant 84.010. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/12/2021 for grant 84.367. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/10/2021 for grant 84.425C (22-4998-JK). The report for the period ending 11/30/2021, due 12/20/2021, was submitted on 12/22/2021 for grant 84.365. The report for the quarter ending 12/31/2021, due 1/20/2022, was submitted on 1/21/2022 for grant 84.425U (22-4998-E3). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 7/28/2022 for grant 84.425U (22-4998-E3). 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 pressented. See Corrective Action Plan provided by the School District.