FAC Explorer

Audit 21246

FY End
2022-06-30
Total Expended
$13.52M
Findings
22
Programs
12
Organization: Lansing Elementary School District No. 158 (IL)
Year: 2022 Accepted: 2023-02-08
Auditor: John Kasperek CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
22228 2022-002 - - L
22229 2022-002 - - L
22230 2022-002 - - L
22231 2022-002 - - L
22232 2022-002 - - L
22233 2022-002 - - L
22234 2022-002 - - L
22235 2022-002 - - L
22236 2022-002 - - L
22237 2022-002 - - L
22238 2022-002 - - L
598670 2022-002 - - L
598671 2022-002 - - L
598672 2022-002 - - L
598673 2022-002 - - L
598674 2022-002 - - L
598675 2022-002 - - L
598676 2022-002 - - L
598677 2022-002 - - L
598678 2022-002 - - L
598679 2022-002 - - L
598680 2022-002 - - L

Programs

ALN Program Spent Major Findings
10.559 Summer Food Service Program for Children $211,564 - 0
84.027 Special Education_grants to States $155,021 - 0
93.778 Medical Assistance Program $103,014 - 0
10.555 National School Lunch Program $78,097 - 0
10.553 School Breakfast Program $45,177 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $26,614 - 0
84.173 Special Education_preschool Grants $15,296 - 0
84.367 Improving Teacher Quality State Grants $6,911 - 0
84.010 Title I Grants to Local Educational Agencies $1,670 - 0
84.365 English Language Acquisition State Grants $954 - 0
84.424 Student Support and Academic Enrichment Program $604 - 0
84.425 Education Stabilization Fund $207 Yes 1

Contacts

Name Title Type
HN71B9BM54W1 Mark Crotty Auditee
7084746700 Stephanie Blanco Auditor
No contacts on file

Notes to SEFA

Title: Subrecipients Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of Lansing Elementary School District No. 158 (District) under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position or cash flows of the District. Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. There are no amounts provided to subrecipients from each federal program listed on the accompanying schedule of expenditures of federal awards.
Title: Non-Cash Assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of Lansing Elementary School District No. 158 (District) under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position or cash flows of the District. Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The District expended $78,097 in the form of non-cash assistance and has been included in the schedule of expenditures of federal awards.
Title: Other Information Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of Lansing Elementary School District No. 158 (District) under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position or cash flows of the District. Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The District did not have any federal insurance in effect during the year ended June 30, 2022. The District did not have any loans or loan guarantees outstanding as of June 30, 2022. The District had no federal grants requiring matching expenditures.
Title: Major Program Determination Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of Lansing Elementary School District No. 158 (District) under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position or cash flows of the District. Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. In accordance with the requirements of the Office of Management and Budget Uniform Requirements, Cost Principles, and Audit Requirements for Federal Awards, major programs for the District are individual programs or a cluster of programs determined using a risk-based analysis. The threshold for distinguishing Type A and Type B programs was $750,000.
Title: Prior Year Recaptured Expenditures Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of Lansing Elementary School District No. 158 (District) under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position or cash flows of the District. Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. There were FY21 federal expenditures of which the District did not capture on the prior year SEFA because the application had not been approved. On September 14, 2021, the District was approved for funding for their CARES/CRRSAA - Elementary and Secondary School Relief Grant (ESSER 2) grant. An expenditure claim was submitted on March 18, 2022 for $2,902,008, of which included $1,706,927 of expenditures incurred and paid during the prior fiscal year. Compliance testing was performed on the $1,706,927 of prior year expenditures claimed and this amount was properly captured on the FY22 SEFA (see page 8 of report).

Finding Details

Finding 2022-002
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 and final reports by the due dates set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file quarterly expenditure reports for multiple grants. The report for the quarter ending 9/30/21 due 10/20/21, was submitted on 11/17/21 for grant 84.425C. The reports for the quarter ending 12/30/21 due 1/20/22; were submitted on 1/21/22 for grants 84.173 & 84.027, was submitted on 2/18/22 for grant 84.425D (22-4998-D2) and was submitted on 3/18/22 for grant 84.425D (21-4998-E2). The reports for the period ending 2/28/22 due 3/20/22, were submitted on 4/19/22 for grants 84.010 (22-4300-00), 84.010 (22-4331-00), 84.424, 84.365 & 84.367. The reports for the period ending 5/31/22 due 6/20/22, were submitted on 7/15/22 for grants 84.010 (22-4300-00), 84.010 (22-4331-00), 84.424, 84.365, 84.367 & 84.425U. The report for the quarter ending 6/30/22 due 7/20/22, was submitted on 7/25/22 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that 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. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates.
Finding 2022-002
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 and final reports by the due dates set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file quarterly expenditure reports for multiple grants. The report for the quarter ending 9/30/21 due 10/20/21, was submitted on 11/17/21 for grant 84.425C. The reports for the quarter ending 12/30/21 due 1/20/22; were submitted on 1/21/22 for grants 84.173 & 84.027, was submitted on 2/18/22 for grant 84.425D (22-4998-D2) and was submitted on 3/18/22 for grant 84.425D (21-4998-E2). The reports for the period ending 2/28/22 due 3/20/22, were submitted on 4/19/22 for grants 84.010 (22-4300-00), 84.010 (22-4331-00), 84.424, 84.365 & 84.367. The reports for the period ending 5/31/22 due 6/20/22, were submitted on 7/15/22 for grants 84.010 (22-4300-00), 84.010 (22-4331-00), 84.424, 84.365, 84.367 & 84.425U. The report for the quarter ending 6/30/22 due 7/20/22, was submitted on 7/25/22 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that 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. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates.
Finding 2022-002
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 and final reports by the due dates set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file quarterly expenditure reports for multiple grants. The report for the quarter ending 9/30/21 due 10/20/21, was submitted on 11/17/21 for grant 84.425C. The reports for the quarter ending 12/30/21 due 1/20/22; were submitted on 1/21/22 for grants 84.173 & 84.027, was submitted on 2/18/22 for grant 84.425D (22-4998-D2) and was submitted on 3/18/22 for grant 84.425D (21-4998-E2). The reports for the period ending 2/28/22 due 3/20/22, were submitted on 4/19/22 for grants 84.010 (22-4300-00), 84.010 (22-4331-00), 84.424, 84.365 & 84.367. The reports for the period ending 5/31/22 due 6/20/22, were submitted on 7/15/22 for grants 84.010 (22-4300-00), 84.010 (22-4331-00), 84.424, 84.365, 84.367 & 84.425U. The report for the quarter ending 6/30/22 due 7/20/22, was submitted on 7/25/22 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that 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. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates.
Finding 2022-002
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 and final reports by the due dates set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file quarterly expenditure reports for multiple grants. The report for the quarter ending 9/30/21 due 10/20/21, was submitted on 11/17/21 for grant 84.425C. The reports for the quarter ending 12/30/21 due 1/20/22; were submitted on 1/21/22 for grants 84.173 & 84.027, was submitted on 2/18/22 for grant 84.425D (22-4998-D2) and was submitted on 3/18/22 for grant 84.425D (21-4998-E2). The reports for the period ending 2/28/22 due 3/20/22, were submitted on 4/19/22 for grants 84.010 (22-4300-00), 84.010 (22-4331-00), 84.424, 84.365 & 84.367. The reports for the period ending 5/31/22 due 6/20/22, were submitted on 7/15/22 for grants 84.010 (22-4300-00), 84.010 (22-4331-00), 84.424, 84.365, 84.367 & 84.425U. The report for the quarter ending 6/30/22 due 7/20/22, was submitted on 7/25/22 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that 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. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates.
Finding 2022-002
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 and final reports by the due dates set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file quarterly expenditure reports for multiple grants. The report for the quarter ending 9/30/21 due 10/20/21, was submitted on 11/17/21 for grant 84.425C. The reports for the quarter ending 12/30/21 due 1/20/22; were submitted on 1/21/22 for grants 84.173 & 84.027, was submitted on 2/18/22 for grant 84.425D (22-4998-D2) and was submitted on 3/18/22 for grant 84.425D (21-4998-E2). The reports for the period ending 2/28/22 due 3/20/22, were submitted on 4/19/22 for grants 84.010 (22-4300-00), 84.010 (22-4331-00), 84.424, 84.365 & 84.367. The reports for the period ending 5/31/22 due 6/20/22, were submitted on 7/15/22 for grants 84.010 (22-4300-00), 84.010 (22-4331-00), 84.424, 84.365, 84.367 & 84.425U. The report for the quarter ending 6/30/22 due 7/20/22, was submitted on 7/25/22 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that 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. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates.
Finding 2022-002
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 and final reports by the due dates set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file quarterly expenditure reports for multiple grants. The report for the quarter ending 9/30/21 due 10/20/21, was submitted on 11/17/21 for grant 84.425C. The reports for the quarter ending 12/30/21 due 1/20/22; were submitted on 1/21/22 for grants 84.173 & 84.027, was submitted on 2/18/22 for grant 84.425D (22-4998-D2) and was submitted on 3/18/22 for grant 84.425D (21-4998-E2). The reports for the period ending 2/28/22 due 3/20/22, were submitted on 4/19/22 for grants 84.010 (22-4300-00), 84.010 (22-4331-00), 84.424, 84.365 & 84.367. The reports for the period ending 5/31/22 due 6/20/22, were submitted on 7/15/22 for grants 84.010 (22-4300-00), 84.010 (22-4331-00), 84.424, 84.365, 84.367 & 84.425U. The report for the quarter ending 6/30/22 due 7/20/22, was submitted on 7/25/22 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that 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. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates.
Finding 2022-002
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 and final reports by the due dates set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file quarterly expenditure reports for multiple grants. The report for the quarter ending 9/30/21 due 10/20/21, was submitted on 11/17/21 for grant 84.425C. The reports for the quarter ending 12/30/21 due 1/20/22; were submitted on 1/21/22 for grants 84.173 & 84.027, was submitted on 2/18/22 for grant 84.425D (22-4998-D2) and was submitted on 3/18/22 for grant 84.425D (21-4998-E2). The reports for the period ending 2/28/22 due 3/20/22, were submitted on 4/19/22 for grants 84.010 (22-4300-00), 84.010 (22-4331-00), 84.424, 84.365 & 84.367. The reports for the period ending 5/31/22 due 6/20/22, were submitted on 7/15/22 for grants 84.010 (22-4300-00), 84.010 (22-4331-00), 84.424, 84.365, 84.367 & 84.425U. The report for the quarter ending 6/30/22 due 7/20/22, was submitted on 7/25/22 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that 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. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates.
Finding 2022-002
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 and final reports by the due dates set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file quarterly expenditure reports for multiple grants. The report for the quarter ending 9/30/21 due 10/20/21, was submitted on 11/17/21 for grant 84.425C. The reports for the quarter ending 12/30/21 due 1/20/22; were submitted on 1/21/22 for grants 84.173 & 84.027, was submitted on 2/18/22 for grant 84.425D (22-4998-D2) and was submitted on 3/18/22 for grant 84.425D (21-4998-E2). The reports for the period ending 2/28/22 due 3/20/22, were submitted on 4/19/22 for grants 84.010 (22-4300-00), 84.010 (22-4331-00), 84.424, 84.365 & 84.367. The reports for the period ending 5/31/22 due 6/20/22, were submitted on 7/15/22 for grants 84.010 (22-4300-00), 84.010 (22-4331-00), 84.424, 84.365, 84.367 & 84.425U. The report for the quarter ending 6/30/22 due 7/20/22, was submitted on 7/25/22 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that 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. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates.
Finding 2022-002
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 and final reports by the due dates set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file quarterly expenditure reports for multiple grants. The report for the quarter ending 9/30/21 due 10/20/21, was submitted on 11/17/21 for grant 84.425C. The reports for the quarter ending 12/30/21 due 1/20/22; were submitted on 1/21/22 for grants 84.173 & 84.027, was submitted on 2/18/22 for grant 84.425D (22-4998-D2) and was submitted on 3/18/22 for grant 84.425D (21-4998-E2). The reports for the period ending 2/28/22 due 3/20/22, were submitted on 4/19/22 for grants 84.010 (22-4300-00), 84.010 (22-4331-00), 84.424, 84.365 & 84.367. The reports for the period ending 5/31/22 due 6/20/22, were submitted on 7/15/22 for grants 84.010 (22-4300-00), 84.010 (22-4331-00), 84.424, 84.365, 84.367 & 84.425U. The report for the quarter ending 6/30/22 due 7/20/22, was submitted on 7/25/22 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that 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. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates.
Finding 2022-002
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 and final reports by the due dates set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file quarterly expenditure reports for multiple grants. The report for the quarter ending 9/30/21 due 10/20/21, was submitted on 11/17/21 for grant 84.425C. The reports for the quarter ending 12/30/21 due 1/20/22; were submitted on 1/21/22 for grants 84.173 & 84.027, was submitted on 2/18/22 for grant 84.425D (22-4998-D2) and was submitted on 3/18/22 for grant 84.425D (21-4998-E2). The reports for the period ending 2/28/22 due 3/20/22, were submitted on 4/19/22 for grants 84.010 (22-4300-00), 84.010 (22-4331-00), 84.424, 84.365 & 84.367. The reports for the period ending 5/31/22 due 6/20/22, were submitted on 7/15/22 for grants 84.010 (22-4300-00), 84.010 (22-4331-00), 84.424, 84.365, 84.367 & 84.425U. The report for the quarter ending 6/30/22 due 7/20/22, was submitted on 7/25/22 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that 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. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates.
Finding 2022-002
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 and final reports by the due dates set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file quarterly expenditure reports for multiple grants. The report for the quarter ending 9/30/21 due 10/20/21, was submitted on 11/17/21 for grant 84.425C. The reports for the quarter ending 12/30/21 due 1/20/22; were submitted on 1/21/22 for grants 84.173 & 84.027, was submitted on 2/18/22 for grant 84.425D (22-4998-D2) and was submitted on 3/18/22 for grant 84.425D (21-4998-E2). The reports for the period ending 2/28/22 due 3/20/22, were submitted on 4/19/22 for grants 84.010 (22-4300-00), 84.010 (22-4331-00), 84.424, 84.365 & 84.367. The reports for the period ending 5/31/22 due 6/20/22, were submitted on 7/15/22 for grants 84.010 (22-4300-00), 84.010 (22-4331-00), 84.424, 84.365, 84.367 & 84.425U. The report for the quarter ending 6/30/22 due 7/20/22, was submitted on 7/25/22 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that 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. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates.
Finding 2022-002
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 and final reports by the due dates set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file quarterly expenditure reports for multiple grants. The report for the quarter ending 9/30/21 due 10/20/21, was submitted on 11/17/21 for grant 84.425C. The reports for the quarter ending 12/30/21 due 1/20/22; were submitted on 1/21/22 for grants 84.173 & 84.027, was submitted on 2/18/22 for grant 84.425D (22-4998-D2) and was submitted on 3/18/22 for grant 84.425D (21-4998-E2). The reports for the period ending 2/28/22 due 3/20/22, were submitted on 4/19/22 for grants 84.010 (22-4300-00), 84.010 (22-4331-00), 84.424, 84.365 & 84.367. The reports for the period ending 5/31/22 due 6/20/22, were submitted on 7/15/22 for grants 84.010 (22-4300-00), 84.010 (22-4331-00), 84.424, 84.365, 84.367 & 84.425U. The report for the quarter ending 6/30/22 due 7/20/22, was submitted on 7/25/22 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that 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. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates.
Finding 2022-002
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 and final reports by the due dates set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file quarterly expenditure reports for multiple grants. The report for the quarter ending 9/30/21 due 10/20/21, was submitted on 11/17/21 for grant 84.425C. The reports for the quarter ending 12/30/21 due 1/20/22; were submitted on 1/21/22 for grants 84.173 & 84.027, was submitted on 2/18/22 for grant 84.425D (22-4998-D2) and was submitted on 3/18/22 for grant 84.425D (21-4998-E2). The reports for the period ending 2/28/22 due 3/20/22, were submitted on 4/19/22 for grants 84.010 (22-4300-00), 84.010 (22-4331-00), 84.424, 84.365 & 84.367. The reports for the period ending 5/31/22 due 6/20/22, were submitted on 7/15/22 for grants 84.010 (22-4300-00), 84.010 (22-4331-00), 84.424, 84.365, 84.367 & 84.425U. The report for the quarter ending 6/30/22 due 7/20/22, was submitted on 7/25/22 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that 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. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates.
Finding 2022-002
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 and final reports by the due dates set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file quarterly expenditure reports for multiple grants. The report for the quarter ending 9/30/21 due 10/20/21, was submitted on 11/17/21 for grant 84.425C. The reports for the quarter ending 12/30/21 due 1/20/22; were submitted on 1/21/22 for grants 84.173 & 84.027, was submitted on 2/18/22 for grant 84.425D (22-4998-D2) and was submitted on 3/18/22 for grant 84.425D (21-4998-E2). The reports for the period ending 2/28/22 due 3/20/22, were submitted on 4/19/22 for grants 84.010 (22-4300-00), 84.010 (22-4331-00), 84.424, 84.365 & 84.367. The reports for the period ending 5/31/22 due 6/20/22, were submitted on 7/15/22 for grants 84.010 (22-4300-00), 84.010 (22-4331-00), 84.424, 84.365, 84.367 & 84.425U. The report for the quarter ending 6/30/22 due 7/20/22, was submitted on 7/25/22 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that 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. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates.
Finding 2022-002
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 and final reports by the due dates set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file quarterly expenditure reports for multiple grants. The report for the quarter ending 9/30/21 due 10/20/21, was submitted on 11/17/21 for grant 84.425C. The reports for the quarter ending 12/30/21 due 1/20/22; were submitted on 1/21/22 for grants 84.173 & 84.027, was submitted on 2/18/22 for grant 84.425D (22-4998-D2) and was submitted on 3/18/22 for grant 84.425D (21-4998-E2). The reports for the period ending 2/28/22 due 3/20/22, were submitted on 4/19/22 for grants 84.010 (22-4300-00), 84.010 (22-4331-00), 84.424, 84.365 & 84.367. The reports for the period ending 5/31/22 due 6/20/22, were submitted on 7/15/22 for grants 84.010 (22-4300-00), 84.010 (22-4331-00), 84.424, 84.365, 84.367 & 84.425U. The report for the quarter ending 6/30/22 due 7/20/22, was submitted on 7/25/22 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that 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. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates.
Finding 2022-002
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 and final reports by the due dates set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file quarterly expenditure reports for multiple grants. The report for the quarter ending 9/30/21 due 10/20/21, was submitted on 11/17/21 for grant 84.425C. The reports for the quarter ending 12/30/21 due 1/20/22; were submitted on 1/21/22 for grants 84.173 & 84.027, was submitted on 2/18/22 for grant 84.425D (22-4998-D2) and was submitted on 3/18/22 for grant 84.425D (21-4998-E2). The reports for the period ending 2/28/22 due 3/20/22, were submitted on 4/19/22 for grants 84.010 (22-4300-00), 84.010 (22-4331-00), 84.424, 84.365 & 84.367. The reports for the period ending 5/31/22 due 6/20/22, were submitted on 7/15/22 for grants 84.010 (22-4300-00), 84.010 (22-4331-00), 84.424, 84.365, 84.367 & 84.425U. The report for the quarter ending 6/30/22 due 7/20/22, was submitted on 7/25/22 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that 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. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates.
Finding 2022-002
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 and final reports by the due dates set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file quarterly expenditure reports for multiple grants. The report for the quarter ending 9/30/21 due 10/20/21, was submitted on 11/17/21 for grant 84.425C. The reports for the quarter ending 12/30/21 due 1/20/22; were submitted on 1/21/22 for grants 84.173 & 84.027, was submitted on 2/18/22 for grant 84.425D (22-4998-D2) and was submitted on 3/18/22 for grant 84.425D (21-4998-E2). The reports for the period ending 2/28/22 due 3/20/22, were submitted on 4/19/22 for grants 84.010 (22-4300-00), 84.010 (22-4331-00), 84.424, 84.365 & 84.367. The reports for the period ending 5/31/22 due 6/20/22, were submitted on 7/15/22 for grants 84.010 (22-4300-00), 84.010 (22-4331-00), 84.424, 84.365, 84.367 & 84.425U. The report for the quarter ending 6/30/22 due 7/20/22, was submitted on 7/25/22 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that 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. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates.
Finding 2022-002
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 and final reports by the due dates set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file quarterly expenditure reports for multiple grants. The report for the quarter ending 9/30/21 due 10/20/21, was submitted on 11/17/21 for grant 84.425C. The reports for the quarter ending 12/30/21 due 1/20/22; were submitted on 1/21/22 for grants 84.173 & 84.027, was submitted on 2/18/22 for grant 84.425D (22-4998-D2) and was submitted on 3/18/22 for grant 84.425D (21-4998-E2). The reports for the period ending 2/28/22 due 3/20/22, were submitted on 4/19/22 for grants 84.010 (22-4300-00), 84.010 (22-4331-00), 84.424, 84.365 & 84.367. The reports for the period ending 5/31/22 due 6/20/22, were submitted on 7/15/22 for grants 84.010 (22-4300-00), 84.010 (22-4331-00), 84.424, 84.365, 84.367 & 84.425U. The report for the quarter ending 6/30/22 due 7/20/22, was submitted on 7/25/22 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that 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. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates.
Finding 2022-002
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 and final reports by the due dates set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file quarterly expenditure reports for multiple grants. The report for the quarter ending 9/30/21 due 10/20/21, was submitted on 11/17/21 for grant 84.425C. The reports for the quarter ending 12/30/21 due 1/20/22; were submitted on 1/21/22 for grants 84.173 & 84.027, was submitted on 2/18/22 for grant 84.425D (22-4998-D2) and was submitted on 3/18/22 for grant 84.425D (21-4998-E2). The reports for the period ending 2/28/22 due 3/20/22, were submitted on 4/19/22 for grants 84.010 (22-4300-00), 84.010 (22-4331-00), 84.424, 84.365 & 84.367. The reports for the period ending 5/31/22 due 6/20/22, were submitted on 7/15/22 for grants 84.010 (22-4300-00), 84.010 (22-4331-00), 84.424, 84.365, 84.367 & 84.425U. The report for the quarter ending 6/30/22 due 7/20/22, was submitted on 7/25/22 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that 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. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates.
Finding 2022-002
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 and final reports by the due dates set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file quarterly expenditure reports for multiple grants. The report for the quarter ending 9/30/21 due 10/20/21, was submitted on 11/17/21 for grant 84.425C. The reports for the quarter ending 12/30/21 due 1/20/22; were submitted on 1/21/22 for grants 84.173 & 84.027, was submitted on 2/18/22 for grant 84.425D (22-4998-D2) and was submitted on 3/18/22 for grant 84.425D (21-4998-E2). The reports for the period ending 2/28/22 due 3/20/22, were submitted on 4/19/22 for grants 84.010 (22-4300-00), 84.010 (22-4331-00), 84.424, 84.365 & 84.367. The reports for the period ending 5/31/22 due 6/20/22, were submitted on 7/15/22 for grants 84.010 (22-4300-00), 84.010 (22-4331-00), 84.424, 84.365, 84.367 & 84.425U. The report for the quarter ending 6/30/22 due 7/20/22, was submitted on 7/25/22 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that 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. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates.
Finding 2022-002
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 and final reports by the due dates set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file quarterly expenditure reports for multiple grants. The report for the quarter ending 9/30/21 due 10/20/21, was submitted on 11/17/21 for grant 84.425C. The reports for the quarter ending 12/30/21 due 1/20/22; were submitted on 1/21/22 for grants 84.173 & 84.027, was submitted on 2/18/22 for grant 84.425D (22-4998-D2) and was submitted on 3/18/22 for grant 84.425D (21-4998-E2). The reports for the period ending 2/28/22 due 3/20/22, were submitted on 4/19/22 for grants 84.010 (22-4300-00), 84.010 (22-4331-00), 84.424, 84.365 & 84.367. The reports for the period ending 5/31/22 due 6/20/22, were submitted on 7/15/22 for grants 84.010 (22-4300-00), 84.010 (22-4331-00), 84.424, 84.365, 84.367 & 84.425U. The report for the quarter ending 6/30/22 due 7/20/22, was submitted on 7/25/22 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that 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. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates.
Finding 2022-002
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 and final reports by the due dates set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file quarterly expenditure reports for multiple grants. The report for the quarter ending 9/30/21 due 10/20/21, was submitted on 11/17/21 for grant 84.425C. The reports for the quarter ending 12/30/21 due 1/20/22; were submitted on 1/21/22 for grants 84.173 & 84.027, was submitted on 2/18/22 for grant 84.425D (22-4998-D2) and was submitted on 3/18/22 for grant 84.425D (21-4998-E2). The reports for the period ending 2/28/22 due 3/20/22, were submitted on 4/19/22 for grants 84.010 (22-4300-00), 84.010 (22-4331-00), 84.424, 84.365 & 84.367. The reports for the period ending 5/31/22 due 6/20/22, were submitted on 7/15/22 for grants 84.010 (22-4300-00), 84.010 (22-4331-00), 84.424, 84.365, 84.367 & 84.425U. The report for the quarter ending 6/30/22 due 7/20/22, was submitted on 7/25/22 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that 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. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates.