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 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 District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the quarter ending 9/30/21 due 10/20/21, were submitted on 10/22/21 for grants 84.027 and 84.173, and on 11/12/21 for grants 84.425D, 84.010, 84.424, and 84.367. The report for the period ending 11/30/21 due 12/20/21, was submitted on 1/18/22 for grant 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 1/21/22 for grants 84.027 and 84.173 and on 3/10/22 for grant 84.425D. The reports for the quarter ending 3/31/22 due 4/20/22, were submitted on 4/26/22 for grants 84.027 and 84.173. The reports for the period ending 5/31/22 due 6/20/22, were submitted on 8/18/22 for grants 84.027X and 84.173. The reports for the quarter ending 6/30/22 due 7/20/22, were submitted on 7/28/22 for grants 84.424, 84.027, 84.173, 84.425D, 84.425W, and 84.425C; on 8/18/22 for grants 84.425D, 84.010, and 84.367; on 9/6/22 for grants 84.010 and 84.425U; on 9/21/22 for grants 84.027X and 84.173. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the 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 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 will establish procedures for internal controls that will assure that we submit quarterly reports 15 days prior to the due date. The Business Manager will be responsible to certify to the Superintendent that these timelines have been achieved. In the event that the timelines are not met the Superintendent will notify the Board of Education.
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" requires that the District maintain accurate accounting records for grant expenditures. Condition: During compliance testing of the District's accounting records to the expenditure report and budget filed with the Illinois State Board of Education, we noted the District claimed $250 under the 1220-300 line but per the budget, it should have been claimed under 2130-300. Questioned Costs: $250. Context: The District claimed expenditures under the incorrect budget line. Effect: The District was not compliant with reporting requirements. The District reported $250 worth of expenditures under account 1220-300 but should have reported it under 2130-300. Cause: The District erroneously recorded the expenditure under account 1220-300. The budget submitted to ISBE approved the expense under 2130-300. The expenditure was approved within the entire budget and under object 300. The grant was closed, so no updates were submitted to ISBE. 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 inadvertently claimed the expenditure under the incorrect function in comparison to the detailed budget. The District will monitor subsequent reports more closely.
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 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 District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the quarter ending 9/30/21 due 10/20/21, were submitted on 10/22/21 for grants 84.027 and 84.173, and on 11/12/21 for grants 84.425D, 84.010, 84.424, and 84.367. The report for the period ending 11/30/21 due 12/20/21, was submitted on 1/18/22 for grant 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 1/21/22 for grants 84.027 and 84.173 and on 3/10/22 for grant 84.425D. The reports for the quarter ending 3/31/22 due 4/20/22, were submitted on 4/26/22 for grants 84.027 and 84.173. The reports for the period ending 5/31/22 due 6/20/22, were submitted on 8/18/22 for grants 84.027X and 84.173. The reports for the quarter ending 6/30/22 due 7/20/22, were submitted on 7/28/22 for grants 84.424, 84.027, 84.173, 84.425D, 84.425W, and 84.425C; on 8/18/22 for grants 84.425D, 84.010, and 84.367; on 9/6/22 for grants 84.010 and 84.425U; on 9/21/22 for grants 84.027X and 84.173. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the 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 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 will establish procedures for internal controls that will assure that we submit quarterly reports 15 days prior to the due date. The Business Manager will be responsible to certify to the Superintendent that these timelines have been achieved. In the event that the timelines are not met the Superintendent will notify the Board of Education.
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 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 District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the quarter ending 9/30/21 due 10/20/21, were submitted on 10/22/21 for grants 84.027 and 84.173, and on 11/12/21 for grants 84.425D, 84.010, 84.424, and 84.367. The report for the period ending 11/30/21 due 12/20/21, was submitted on 1/18/22 for grant 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 1/21/22 for grants 84.027 and 84.173 and on 3/10/22 for grant 84.425D. The reports for the quarter ending 3/31/22 due 4/20/22, were submitted on 4/26/22 for grants 84.027 and 84.173. The reports for the period ending 5/31/22 due 6/20/22, were submitted on 8/18/22 for grants 84.027X and 84.173. The reports for the quarter ending 6/30/22 due 7/20/22, were submitted on 7/28/22 for grants 84.424, 84.027, 84.173, 84.425D, 84.425W, and 84.425C; on 8/18/22 for grants 84.425D, 84.010, and 84.367; on 9/6/22 for grants 84.010 and 84.425U; on 9/21/22 for grants 84.027X and 84.173. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the 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 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 will establish procedures for internal controls that will assure that we submit quarterly reports 15 days prior to the due date. The Business Manager will be responsible to certify to the Superintendent that these timelines have been achieved. In the event that the timelines are not met the Superintendent will notify the Board of Education.
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 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 District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the quarter ending 9/30/21 due 10/20/21, were submitted on 10/22/21 for grants 84.027 and 84.173, and on 11/12/21 for grants 84.425D, 84.010, 84.424, and 84.367. The report for the period ending 11/30/21 due 12/20/21, was submitted on 1/18/22 for grant 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 1/21/22 for grants 84.027 and 84.173 and on 3/10/22 for grant 84.425D. The reports for the quarter ending 3/31/22 due 4/20/22, were submitted on 4/26/22 for grants 84.027 and 84.173. The reports for the period ending 5/31/22 due 6/20/22, were submitted on 8/18/22 for grants 84.027X and 84.173. The reports for the quarter ending 6/30/22 due 7/20/22, were submitted on 7/28/22 for grants 84.424, 84.027, 84.173, 84.425D, 84.425W, and 84.425C; on 8/18/22 for grants 84.425D, 84.010, and 84.367; on 9/6/22 for grants 84.010 and 84.425U; on 9/21/22 for grants 84.027X and 84.173. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the 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 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 will establish procedures for internal controls that will assure that we submit quarterly reports 15 days prior to the due date. The Business Manager will be responsible to certify to the Superintendent that these timelines have been achieved. In the event that the timelines are not met the Superintendent will notify the Board of Education.
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 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 District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the quarter ending 9/30/21 due 10/20/21, were submitted on 10/22/21 for grants 84.027 and 84.173, and on 11/12/21 for grants 84.425D, 84.010, 84.424, and 84.367. The report for the period ending 11/30/21 due 12/20/21, was submitted on 1/18/22 for grant 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 1/21/22 for grants 84.027 and 84.173 and on 3/10/22 for grant 84.425D. The reports for the quarter ending 3/31/22 due 4/20/22, were submitted on 4/26/22 for grants 84.027 and 84.173. The reports for the period ending 5/31/22 due 6/20/22, were submitted on 8/18/22 for grants 84.027X and 84.173. The reports for the quarter ending 6/30/22 due 7/20/22, were submitted on 7/28/22 for grants 84.424, 84.027, 84.173, 84.425D, 84.425W, and 84.425C; on 8/18/22 for grants 84.425D, 84.010, and 84.367; on 9/6/22 for grants 84.010 and 84.425U; on 9/21/22 for grants 84.027X and 84.173. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the 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 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 will establish procedures for internal controls that will assure that we submit quarterly reports 15 days prior to the due date. The Business Manager will be responsible to certify to the Superintendent that these timelines have been achieved. In the event that the timelines are not met the Superintendent will notify the Board of Education.
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 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 District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the quarter ending 9/30/21 due 10/20/21, were submitted on 10/22/21 for grants 84.027 and 84.173, and on 11/12/21 for grants 84.425D, 84.010, 84.424, and 84.367. The report for the period ending 11/30/21 due 12/20/21, was submitted on 1/18/22 for grant 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 1/21/22 for grants 84.027 and 84.173 and on 3/10/22 for grant 84.425D. The reports for the quarter ending 3/31/22 due 4/20/22, were submitted on 4/26/22 for grants 84.027 and 84.173. The reports for the period ending 5/31/22 due 6/20/22, were submitted on 8/18/22 for grants 84.027X and 84.173. The reports for the quarter ending 6/30/22 due 7/20/22, were submitted on 7/28/22 for grants 84.424, 84.027, 84.173, 84.425D, 84.425W, and 84.425C; on 8/18/22 for grants 84.425D, 84.010, and 84.367; on 9/6/22 for grants 84.010 and 84.425U; on 9/21/22 for grants 84.027X and 84.173. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the 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 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 will establish procedures for internal controls that will assure that we submit quarterly reports 15 days prior to the due date. The Business Manager will be responsible to certify to the Superintendent that these timelines have been achieved. In the event that the timelines are not met the Superintendent will notify the Board of Education.
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 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 District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the quarter ending 9/30/21 due 10/20/21, were submitted on 10/22/21 for grants 84.027 and 84.173, and on 11/12/21 for grants 84.425D, 84.010, 84.424, and 84.367. The report for the period ending 11/30/21 due 12/20/21, was submitted on 1/18/22 for grant 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 1/21/22 for grants 84.027 and 84.173 and on 3/10/22 for grant 84.425D. The reports for the quarter ending 3/31/22 due 4/20/22, were submitted on 4/26/22 for grants 84.027 and 84.173. The reports for the period ending 5/31/22 due 6/20/22, were submitted on 8/18/22 for grants 84.027X and 84.173. The reports for the quarter ending 6/30/22 due 7/20/22, were submitted on 7/28/22 for grants 84.424, 84.027, 84.173, 84.425D, 84.425W, and 84.425C; on 8/18/22 for grants 84.425D, 84.010, and 84.367; on 9/6/22 for grants 84.010 and 84.425U; on 9/21/22 for grants 84.027X and 84.173. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the 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 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 will establish procedures for internal controls that will assure that we submit quarterly reports 15 days prior to the due date. The Business Manager will be responsible to certify to the Superintendent that these timelines have been achieved. In the event that the timelines are not met the Superintendent will notify the Board of Education.
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting", requires the District maintain accurate accounting records for grant expenditures. 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 $59,000 worth of expenditures. Questioned Costs: $59,000. Context: The District claimed expenditures under two different grants at 6/30/22. Effect: The District claimed the same expenditure twice which resulted in an overpayment of funding received. Cause: The District claimed $59,000 under grant E3 at 3/31/22 but then reclassified the grant expenditure to grant E2 and claimed the expenditure at 6/30/22. The District inadvertently didn?t adjust the E3 grant at 6/30/22 to remove the expense claimed which resulted in a double claim of the expenditure. 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 inadvertently claimed the same expenditure on two different grants. The District has removed the $59,000 from E3 on the 8/31/22 claim. The District will monitor subsequent reports more closely and make sure expenditures are not claimed twice.
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 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 District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the quarter ending 9/30/21 due 10/20/21, were submitted on 10/22/21 for grants 84.027 and 84.173, and on 11/12/21 for grants 84.425D, 84.010, 84.424, and 84.367. The report for the period ending 11/30/21 due 12/20/21, was submitted on 1/18/22 for grant 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 1/21/22 for grants 84.027 and 84.173 and on 3/10/22 for grant 84.425D. The reports for the quarter ending 3/31/22 due 4/20/22, were submitted on 4/26/22 for grants 84.027 and 84.173. The reports for the period ending 5/31/22 due 6/20/22, were submitted on 8/18/22 for grants 84.027X and 84.173. The reports for the quarter ending 6/30/22 due 7/20/22, were submitted on 7/28/22 for grants 84.424, 84.027, 84.173, 84.425D, 84.425W, and 84.425C; on 8/18/22 for grants 84.425D, 84.010, and 84.367; on 9/6/22 for grants 84.010 and 84.425U; on 9/21/22 for grants 84.027X and 84.173. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the 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 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 will establish procedures for internal controls that will assure that we submit quarterly reports 15 days prior to the due date. The Business Manager will be responsible to certify to the Superintendent that these timelines have been achieved. In the event that the timelines are not met the Superintendent will notify the Board of Education.
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 District did not comply with the requirements of filing quarterly reports by the due dates set by ISBE. Questioned Costs: N/A. Context: The District did not timely file quarterly expenditure reports for multiple grants. The reports for the quarter ending 9/30/21 due 10/20/21, were submitted on 11/12/21 for grants 84.425D and 84.425C. The report for the quarter ending 12/31/21 due 1/20/22, was submitted on 2/17/22 for grant 84.425D. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the 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 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 will establish procedures for internal controls that will assure that we submit quarterly reports 15 days prior to the due date. The Business Manager will be responsible to certify to the Superintendent that these timelines have been achieved. In the event that the timelines are not met the Superintendent will notify the Board of Education.
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 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 District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the quarter ending 9/30/21 due 10/20/21, were submitted on 10/22/21 for grants 84.027 and 84.173, and on 11/12/21 for grants 84.425D, 84.010, 84.424, and 84.367. The report for the period ending 11/30/21 due 12/20/21, was submitted on 1/18/22 for grant 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 1/21/22 for grants 84.027 and 84.173 and on 3/10/22 for grant 84.425D. The reports for the quarter ending 3/31/22 due 4/20/22, were submitted on 4/26/22 for grants 84.027 and 84.173. The reports for the period ending 5/31/22 due 6/20/22, were submitted on 8/18/22 for grants 84.027X and 84.173. The reports for the quarter ending 6/30/22 due 7/20/22, were submitted on 7/28/22 for grants 84.424, 84.027, 84.173, 84.425D, 84.425W, and 84.425C; on 8/18/22 for grants 84.425D, 84.010, and 84.367; on 9/6/22 for grants 84.010 and 84.425U; on 9/21/22 for grants 84.027X and 84.173. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the 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 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 will establish procedures for internal controls that will assure that we submit quarterly reports 15 days prior to the due date. The Business Manager will be responsible to certify to the Superintendent that these timelines have been achieved. In the event that the timelines are not met the Superintendent will notify the Board of Education.
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 District did not comply with the requirements of filing quarterly reports by the due dates set by ISBE. Questioned Costs: N/A. Context: The District did not timely file quarterly expenditure reports for multiple grants. The reports for the quarter ending 9/30/21 due 10/20/21, were submitted on 11/12/21 for grants 84.425D and 84.425C. The report for the quarter ending 12/31/21 due 1/20/22, was submitted on 2/17/22 for grant 84.425D. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the 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 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 will establish procedures for internal controls that will assure that we submit quarterly reports 15 days prior to the due date. The Business Manager will be responsible to certify to the Superintendent that these timelines have been achieved. In the event that the timelines are not met the Superintendent will notify the Board of Education.
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 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 District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the quarter ending 9/30/21 due 10/20/21, were submitted on 10/22/21 for grants 84.027 and 84.173, and on 11/12/21 for grants 84.425D, 84.010, 84.424, and 84.367. The report for the period ending 11/30/21 due 12/20/21, was submitted on 1/18/22 for grant 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 1/21/22 for grants 84.027 and 84.173 and on 3/10/22 for grant 84.425D. The reports for the quarter ending 3/31/22 due 4/20/22, were submitted on 4/26/22 for grants 84.027 and 84.173. The reports for the period ending 5/31/22 due 6/20/22, were submitted on 8/18/22 for grants 84.027X and 84.173. The reports for the quarter ending 6/30/22 due 7/20/22, were submitted on 7/28/22 for grants 84.424, 84.027, 84.173, 84.425D, 84.425W, and 84.425C; on 8/18/22 for grants 84.425D, 84.010, and 84.367; on 9/6/22 for grants 84.010 and 84.425U; on 9/21/22 for grants 84.027X and 84.173. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the 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 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 will establish procedures for internal controls that will assure that we submit quarterly reports 15 days prior to the due date. The Business Manager will be responsible to certify to the Superintendent that these timelines have been achieved. In the event that the timelines are not met the Superintendent will notify the Board of Education.
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 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 District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the quarter ending 9/30/21 due 10/20/21, were submitted on 10/22/21 for grants 84.027 and 84.173, and on 11/12/21 for grants 84.425D, 84.010, 84.424, and 84.367. The report for the period ending 11/30/21 due 12/20/21, was submitted on 1/18/22 for grant 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 1/21/22 for grants 84.027 and 84.173 and on 3/10/22 for grant 84.425D. The reports for the quarter ending 3/31/22 due 4/20/22, were submitted on 4/26/22 for grants 84.027 and 84.173. The reports for the period ending 5/31/22 due 6/20/22, were submitted on 8/18/22 for grants 84.027X and 84.173. The reports for the quarter ending 6/30/22 due 7/20/22, were submitted on 7/28/22 for grants 84.424, 84.027, 84.173, 84.425D, 84.425W, and 84.425C; on 8/18/22 for grants 84.425D, 84.010, and 84.367; on 9/6/22 for grants 84.010 and 84.425U; on 9/21/22 for grants 84.027X and 84.173. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the 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 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 will establish procedures for internal controls that will assure that we submit quarterly reports 15 days prior to the due date. The Business Manager will be responsible to certify to the Superintendent that these timelines have been achieved. In the event that the timelines are not met the Superintendent will notify the Board of Education.
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 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 District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the quarter ending 9/30/21 due 10/20/21, were submitted on 10/22/21 for grants 84.027 and 84.173, and on 11/12/21 for grants 84.425D, 84.010, 84.424, and 84.367. The report for the period ending 11/30/21 due 12/20/21, was submitted on 1/18/22 for grant 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 1/21/22 for grants 84.027 and 84.173 and on 3/10/22 for grant 84.425D. The reports for the quarter ending 3/31/22 due 4/20/22, were submitted on 4/26/22 for grants 84.027 and 84.173. The reports for the period ending 5/31/22 due 6/20/22, were submitted on 8/18/22 for grants 84.027X and 84.173. The reports for the quarter ending 6/30/22 due 7/20/22, were submitted on 7/28/22 for grants 84.424, 84.027, 84.173, 84.425D, 84.425W, and 84.425C; on 8/18/22 for grants 84.425D, 84.010, and 84.367; on 9/6/22 for grants 84.010 and 84.425U; on 9/21/22 for grants 84.027X and 84.173. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the 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 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 will establish procedures for internal controls that will assure that we submit quarterly reports 15 days prior to the due date. The Business Manager will be responsible to certify to the Superintendent that these timelines have been achieved. In the event that the timelines are not met the Superintendent will notify the Board of Education.
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 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 District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the quarter ending 9/30/21 due 10/20/21, were submitted on 10/22/21 for grants 84.027 and 84.173, and on 11/12/21 for grants 84.425D, 84.010, 84.424, and 84.367. The report for the period ending 11/30/21 due 12/20/21, was submitted on 1/18/22 for grant 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 1/21/22 for grants 84.027 and 84.173 and on 3/10/22 for grant 84.425D. The reports for the quarter ending 3/31/22 due 4/20/22, were submitted on 4/26/22 for grants 84.027 and 84.173. The reports for the period ending 5/31/22 due 6/20/22, were submitted on 8/18/22 for grants 84.027X and 84.173. The reports for the quarter ending 6/30/22 due 7/20/22, were submitted on 7/28/22 for grants 84.424, 84.027, 84.173, 84.425D, 84.425W, and 84.425C; on 8/18/22 for grants 84.425D, 84.010, and 84.367; on 9/6/22 for grants 84.010 and 84.425U; on 9/21/22 for grants 84.027X and 84.173. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the 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 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 will establish procedures for internal controls that will assure that we submit quarterly reports 15 days prior to the due date. The Business Manager will be responsible to certify to the Superintendent that these timelines have been achieved. In the event that the timelines are not met the Superintendent will notify the Board of Education.
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" requires that the District maintain accurate accounting records for grant expenditures. Condition: During compliance testing of the District's accounting records to the expenditure report and budget filed with the Illinois State Board of Education, we noted the District claimed $250 under the 1220-300 line but per the budget, it should have been claimed under 2130-300. Questioned Costs: $250. Context: The District claimed expenditures under the incorrect budget line. Effect: The District was not compliant with reporting requirements. The District reported $250 worth of expenditures under account 1220-300 but should have reported it under 2130-300. Cause: The District erroneously recorded the expenditure under account 1220-300. The budget submitted to ISBE approved the expense under 2130-300. The expenditure was approved within the entire budget and under object 300. The grant was closed, so no updates were submitted to ISBE. 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 inadvertently claimed the expenditure under the incorrect function in comparison to the detailed budget. The District will monitor subsequent reports more closely.
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 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 District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the quarter ending 9/30/21 due 10/20/21, were submitted on 10/22/21 for grants 84.027 and 84.173, and on 11/12/21 for grants 84.425D, 84.010, 84.424, and 84.367. The report for the period ending 11/30/21 due 12/20/21, was submitted on 1/18/22 for grant 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 1/21/22 for grants 84.027 and 84.173 and on 3/10/22 for grant 84.425D. The reports for the quarter ending 3/31/22 due 4/20/22, were submitted on 4/26/22 for grants 84.027 and 84.173. The reports for the period ending 5/31/22 due 6/20/22, were submitted on 8/18/22 for grants 84.027X and 84.173. The reports for the quarter ending 6/30/22 due 7/20/22, were submitted on 7/28/22 for grants 84.424, 84.027, 84.173, 84.425D, 84.425W, and 84.425C; on 8/18/22 for grants 84.425D, 84.010, and 84.367; on 9/6/22 for grants 84.010 and 84.425U; on 9/21/22 for grants 84.027X and 84.173. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the 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 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 will establish procedures for internal controls that will assure that we submit quarterly reports 15 days prior to the due date. The Business Manager will be responsible to certify to the Superintendent that these timelines have been achieved. In the event that the timelines are not met the Superintendent will notify the Board of Education.
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 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 District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the quarter ending 9/30/21 due 10/20/21, were submitted on 10/22/21 for grants 84.027 and 84.173, and on 11/12/21 for grants 84.425D, 84.010, 84.424, and 84.367. The report for the period ending 11/30/21 due 12/20/21, was submitted on 1/18/22 for grant 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 1/21/22 for grants 84.027 and 84.173 and on 3/10/22 for grant 84.425D. The reports for the quarter ending 3/31/22 due 4/20/22, were submitted on 4/26/22 for grants 84.027 and 84.173. The reports for the period ending 5/31/22 due 6/20/22, were submitted on 8/18/22 for grants 84.027X and 84.173. The reports for the quarter ending 6/30/22 due 7/20/22, were submitted on 7/28/22 for grants 84.424, 84.027, 84.173, 84.425D, 84.425W, and 84.425C; on 8/18/22 for grants 84.425D, 84.010, and 84.367; on 9/6/22 for grants 84.010 and 84.425U; on 9/21/22 for grants 84.027X and 84.173. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the 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 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 will establish procedures for internal controls that will assure that we submit quarterly reports 15 days prior to the due date. The Business Manager will be responsible to certify to the Superintendent that these timelines have been achieved. In the event that the timelines are not met the Superintendent will notify the Board of Education.
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 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 District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the quarter ending 9/30/21 due 10/20/21, were submitted on 10/22/21 for grants 84.027 and 84.173, and on 11/12/21 for grants 84.425D, 84.010, 84.424, and 84.367. The report for the period ending 11/30/21 due 12/20/21, was submitted on 1/18/22 for grant 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 1/21/22 for grants 84.027 and 84.173 and on 3/10/22 for grant 84.425D. The reports for the quarter ending 3/31/22 due 4/20/22, were submitted on 4/26/22 for grants 84.027 and 84.173. The reports for the period ending 5/31/22 due 6/20/22, were submitted on 8/18/22 for grants 84.027X and 84.173. The reports for the quarter ending 6/30/22 due 7/20/22, were submitted on 7/28/22 for grants 84.424, 84.027, 84.173, 84.425D, 84.425W, and 84.425C; on 8/18/22 for grants 84.425D, 84.010, and 84.367; on 9/6/22 for grants 84.010 and 84.425U; on 9/21/22 for grants 84.027X and 84.173. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the 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 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 will establish procedures for internal controls that will assure that we submit quarterly reports 15 days prior to the due date. The Business Manager will be responsible to certify to the Superintendent that these timelines have been achieved. In the event that the timelines are not met the Superintendent will notify the Board of Education.
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 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 District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the quarter ending 9/30/21 due 10/20/21, were submitted on 10/22/21 for grants 84.027 and 84.173, and on 11/12/21 for grants 84.425D, 84.010, 84.424, and 84.367. The report for the period ending 11/30/21 due 12/20/21, was submitted on 1/18/22 for grant 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 1/21/22 for grants 84.027 and 84.173 and on 3/10/22 for grant 84.425D. The reports for the quarter ending 3/31/22 due 4/20/22, were submitted on 4/26/22 for grants 84.027 and 84.173. The reports for the period ending 5/31/22 due 6/20/22, were submitted on 8/18/22 for grants 84.027X and 84.173. The reports for the quarter ending 6/30/22 due 7/20/22, were submitted on 7/28/22 for grants 84.424, 84.027, 84.173, 84.425D, 84.425W, and 84.425C; on 8/18/22 for grants 84.425D, 84.010, and 84.367; on 9/6/22 for grants 84.010 and 84.425U; on 9/21/22 for grants 84.027X and 84.173. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the 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 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 will establish procedures for internal controls that will assure that we submit quarterly reports 15 days prior to the due date. The Business Manager will be responsible to certify to the Superintendent that these timelines have been achieved. In the event that the timelines are not met the Superintendent will notify the Board of Education.
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 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 District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the quarter ending 9/30/21 due 10/20/21, were submitted on 10/22/21 for grants 84.027 and 84.173, and on 11/12/21 for grants 84.425D, 84.010, 84.424, and 84.367. The report for the period ending 11/30/21 due 12/20/21, was submitted on 1/18/22 for grant 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 1/21/22 for grants 84.027 and 84.173 and on 3/10/22 for grant 84.425D. The reports for the quarter ending 3/31/22 due 4/20/22, were submitted on 4/26/22 for grants 84.027 and 84.173. The reports for the period ending 5/31/22 due 6/20/22, were submitted on 8/18/22 for grants 84.027X and 84.173. The reports for the quarter ending 6/30/22 due 7/20/22, were submitted on 7/28/22 for grants 84.424, 84.027, 84.173, 84.425D, 84.425W, and 84.425C; on 8/18/22 for grants 84.425D, 84.010, and 84.367; on 9/6/22 for grants 84.010 and 84.425U; on 9/21/22 for grants 84.027X and 84.173. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the 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 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 will establish procedures for internal controls that will assure that we submit quarterly reports 15 days prior to the due date. The Business Manager will be responsible to certify to the Superintendent that these timelines have been achieved. In the event that the timelines are not met the Superintendent will notify the Board of Education.
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 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 District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the quarter ending 9/30/21 due 10/20/21, were submitted on 10/22/21 for grants 84.027 and 84.173, and on 11/12/21 for grants 84.425D, 84.010, 84.424, and 84.367. The report for the period ending 11/30/21 due 12/20/21, was submitted on 1/18/22 for grant 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 1/21/22 for grants 84.027 and 84.173 and on 3/10/22 for grant 84.425D. The reports for the quarter ending 3/31/22 due 4/20/22, were submitted on 4/26/22 for grants 84.027 and 84.173. The reports for the period ending 5/31/22 due 6/20/22, were submitted on 8/18/22 for grants 84.027X and 84.173. The reports for the quarter ending 6/30/22 due 7/20/22, were submitted on 7/28/22 for grants 84.424, 84.027, 84.173, 84.425D, 84.425W, and 84.425C; on 8/18/22 for grants 84.425D, 84.010, and 84.367; on 9/6/22 for grants 84.010 and 84.425U; on 9/21/22 for grants 84.027X and 84.173. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the 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 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 will establish procedures for internal controls that will assure that we submit quarterly reports 15 days prior to the due date. The Business Manager will be responsible to certify to the Superintendent that these timelines have been achieved. In the event that the timelines are not met the Superintendent will notify the Board of Education.
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting", requires the District maintain accurate accounting records for grant expenditures. 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 $59,000 worth of expenditures. Questioned Costs: $59,000. Context: The District claimed expenditures under two different grants at 6/30/22. Effect: The District claimed the same expenditure twice which resulted in an overpayment of funding received. Cause: The District claimed $59,000 under grant E3 at 3/31/22 but then reclassified the grant expenditure to grant E2 and claimed the expenditure at 6/30/22. The District inadvertently didn?t adjust the E3 grant at 6/30/22 to remove the expense claimed which resulted in a double claim of the expenditure. 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 inadvertently claimed the same expenditure on two different grants. The District has removed the $59,000 from E3 on the 8/31/22 claim. The District will monitor subsequent reports more closely and make sure expenditures are not claimed twice.
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 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 District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the quarter ending 9/30/21 due 10/20/21, were submitted on 10/22/21 for grants 84.027 and 84.173, and on 11/12/21 for grants 84.425D, 84.010, 84.424, and 84.367. The report for the period ending 11/30/21 due 12/20/21, was submitted on 1/18/22 for grant 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 1/21/22 for grants 84.027 and 84.173 and on 3/10/22 for grant 84.425D. The reports for the quarter ending 3/31/22 due 4/20/22, were submitted on 4/26/22 for grants 84.027 and 84.173. The reports for the period ending 5/31/22 due 6/20/22, were submitted on 8/18/22 for grants 84.027X and 84.173. The reports for the quarter ending 6/30/22 due 7/20/22, were submitted on 7/28/22 for grants 84.424, 84.027, 84.173, 84.425D, 84.425W, and 84.425C; on 8/18/22 for grants 84.425D, 84.010, and 84.367; on 9/6/22 for grants 84.010 and 84.425U; on 9/21/22 for grants 84.027X and 84.173. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the 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 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 will establish procedures for internal controls that will assure that we submit quarterly reports 15 days prior to the due date. The Business Manager will be responsible to certify to the Superintendent that these timelines have been achieved. In the event that the timelines are not met the Superintendent will notify the Board of Education.
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 District did not comply with the requirements of filing quarterly reports by the due dates set by ISBE. Questioned Costs: N/A. Context: The District did not timely file quarterly expenditure reports for multiple grants. The reports for the quarter ending 9/30/21 due 10/20/21, were submitted on 11/12/21 for grants 84.425D and 84.425C. The report for the quarter ending 12/31/21 due 1/20/22, was submitted on 2/17/22 for grant 84.425D. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the 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 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 will establish procedures for internal controls that will assure that we submit quarterly reports 15 days prior to the due date. The Business Manager will be responsible to certify to the Superintendent that these timelines have been achieved. In the event that the timelines are not met the Superintendent will notify the Board of Education.
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 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 District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the quarter ending 9/30/21 due 10/20/21, were submitted on 10/22/21 for grants 84.027 and 84.173, and on 11/12/21 for grants 84.425D, 84.010, 84.424, and 84.367. The report for the period ending 11/30/21 due 12/20/21, was submitted on 1/18/22 for grant 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 1/21/22 for grants 84.027 and 84.173 and on 3/10/22 for grant 84.425D. The reports for the quarter ending 3/31/22 due 4/20/22, were submitted on 4/26/22 for grants 84.027 and 84.173. The reports for the period ending 5/31/22 due 6/20/22, were submitted on 8/18/22 for grants 84.027X and 84.173. The reports for the quarter ending 6/30/22 due 7/20/22, were submitted on 7/28/22 for grants 84.424, 84.027, 84.173, 84.425D, 84.425W, and 84.425C; on 8/18/22 for grants 84.425D, 84.010, and 84.367; on 9/6/22 for grants 84.010 and 84.425U; on 9/21/22 for grants 84.027X and 84.173. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the 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 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 will establish procedures for internal controls that will assure that we submit quarterly reports 15 days prior to the due date. The Business Manager will be responsible to certify to the Superintendent that these timelines have been achieved. In the event that the timelines are not met the Superintendent will notify the Board of Education.
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 District did not comply with the requirements of filing quarterly reports by the due dates set by ISBE. Questioned Costs: N/A. Context: The District did not timely file quarterly expenditure reports for multiple grants. The reports for the quarter ending 9/30/21 due 10/20/21, were submitted on 11/12/21 for grants 84.425D and 84.425C. The report for the quarter ending 12/31/21 due 1/20/22, was submitted on 2/17/22 for grant 84.425D. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the 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 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 will establish procedures for internal controls that will assure that we submit quarterly reports 15 days prior to the due date. The Business Manager will be responsible to certify to the Superintendent that these timelines have been achieved. In the event that the timelines are not met the Superintendent will notify the Board of Education.
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 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 District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the quarter ending 9/30/21 due 10/20/21, were submitted on 10/22/21 for grants 84.027 and 84.173, and on 11/12/21 for grants 84.425D, 84.010, 84.424, and 84.367. The report for the period ending 11/30/21 due 12/20/21, was submitted on 1/18/22 for grant 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 1/21/22 for grants 84.027 and 84.173 and on 3/10/22 for grant 84.425D. The reports for the quarter ending 3/31/22 due 4/20/22, were submitted on 4/26/22 for grants 84.027 and 84.173. The reports for the period ending 5/31/22 due 6/20/22, were submitted on 8/18/22 for grants 84.027X and 84.173. The reports for the quarter ending 6/30/22 due 7/20/22, were submitted on 7/28/22 for grants 84.424, 84.027, 84.173, 84.425D, 84.425W, and 84.425C; on 8/18/22 for grants 84.425D, 84.010, and 84.367; on 9/6/22 for grants 84.010 and 84.425U; on 9/21/22 for grants 84.027X and 84.173. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the 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 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 will establish procedures for internal controls that will assure that we submit quarterly reports 15 days prior to the due date. The Business Manager will be responsible to certify to the Superintendent that these timelines have been achieved. In the event that the timelines are not met the Superintendent will notify the Board of Education.
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 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 District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the quarter ending 9/30/21 due 10/20/21, were submitted on 10/22/21 for grants 84.027 and 84.173, and on 11/12/21 for grants 84.425D, 84.010, 84.424, and 84.367. The report for the period ending 11/30/21 due 12/20/21, was submitted on 1/18/22 for grant 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 1/21/22 for grants 84.027 and 84.173 and on 3/10/22 for grant 84.425D. The reports for the quarter ending 3/31/22 due 4/20/22, were submitted on 4/26/22 for grants 84.027 and 84.173. The reports for the period ending 5/31/22 due 6/20/22, were submitted on 8/18/22 for grants 84.027X and 84.173. The reports for the quarter ending 6/30/22 due 7/20/22, were submitted on 7/28/22 for grants 84.424, 84.027, 84.173, 84.425D, 84.425W, and 84.425C; on 8/18/22 for grants 84.425D, 84.010, and 84.367; on 9/6/22 for grants 84.010 and 84.425U; on 9/21/22 for grants 84.027X and 84.173. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the 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 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 will establish procedures for internal controls that will assure that we submit quarterly reports 15 days prior to the due date. The Business Manager will be responsible to certify to the Superintendent that these timelines have been achieved. In the event that the timelines are not met the Superintendent will notify the Board of Education.
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 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 District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the quarter ending 9/30/21 due 10/20/21, were submitted on 10/22/21 for grants 84.027 and 84.173, and on 11/12/21 for grants 84.425D, 84.010, 84.424, and 84.367. The report for the period ending 11/30/21 due 12/20/21, was submitted on 1/18/22 for grant 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 1/21/22 for grants 84.027 and 84.173 and on 3/10/22 for grant 84.425D. The reports for the quarter ending 3/31/22 due 4/20/22, were submitted on 4/26/22 for grants 84.027 and 84.173. The reports for the period ending 5/31/22 due 6/20/22, were submitted on 8/18/22 for grants 84.027X and 84.173. The reports for the quarter ending 6/30/22 due 7/20/22, were submitted on 7/28/22 for grants 84.424, 84.027, 84.173, 84.425D, 84.425W, and 84.425C; on 8/18/22 for grants 84.425D, 84.010, and 84.367; on 9/6/22 for grants 84.010 and 84.425U; on 9/21/22 for grants 84.027X and 84.173. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the 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 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 will establish procedures for internal controls that will assure that we submit quarterly reports 15 days prior to the due date. The Business Manager will be responsible to certify to the Superintendent that these timelines have been achieved. In the event that the timelines are not met the Superintendent will notify the Board of Education.