FAC Explorer

Audit 25361

FY End
2022-06-30
Total Expended
$13.90M
Findings
30
Programs
14
Organization: Thornton Township High School District 205 (IL)
Year: 2022 Accepted: 2023-09-05
Auditor: John Kasperek CO INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
30417 2022-002 - - L
30418 2022-002 - - L
30419 2022-002 - - L
30420 2022-003 - - B
30421 2022-002 - - L
30422 2022-002 - - L
30423 2022-002 - - L
30424 2022-002 - - L
30425 2022-002 - - L
30426 2022-002 - - L
30427 2022-002 - - L
30428 2022-002 - - L
30429 2022-002 - - L
30430 2022-002 - - L
30431 2022-002 - - L
606859 2022-002 - - L
606860 2022-002 - - L
606861 2022-002 - - L
606862 2022-003 - - B
606863 2022-002 - - L
606864 2022-002 - - L
606865 2022-002 - - L
606866 2022-002 - - L
606867 2022-002 - - L
606868 2022-002 - - L
606869 2022-002 - - L
606870 2022-002 - - L
606871 2022-002 - - L
606872 2022-002 - - L
606873 2022-002 - - L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $2.78M Yes 1
10.553 School Breakfast Program $654,436 - 0
10.559 Summer Food Service Program for Children $642,239 - 0
84.010 Title I Grants to Local Educational Agencies $546,847 Yes 0
93.778 Medical Assistance Program $240,748 - 0
84.048 Career and Technical Education -- Basic Grants to States $181,325 - 0
10.555 National School Lunch Program $138,014 - 0
84.367 Improving Teacher Quality State Grants $104,659 - 1
84.424 Student Support and Academic Enrichment Program $96,262 - 1
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $86,625 - 0
10.560 State Administrative Expenses for Child Nutrition $85,973 - 0
84.365 English Language Acquisition State Grants $39,740 - 1
84.027 Special Education_grants to States $25,964 - 1
10.649 Pandemic Ebt Administrative Costs $3,063 - 0

Contacts

Name Title Type
Q9Y8PQJS2F23 Toriano Horton Auditee
7082254041 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 Thornton Township School District 205 (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 Thornton Township School District 205 (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 $183,251 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 Thornton Township School District 205 (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 Thornton Township School District 205 (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: Title I School Improvement Grant Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of Thornton Township School District 205 (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. Under grant 21-4331-21 Title I School Improvement Grant, there is a negative expense of $81,815 due to the District claimed $130,823 on their 6/30/21 schedule of expenditures and then claimed additional expenses on their final report for a total of $205,713 to the Illinois State Board of Education. During audit testing, the support for a portion of the claims were not within the period allowed and it was determined the total allowable expenditures were $49,008 for this grant. Since the schedule of expenditures in the prior year already recorded $130,823, the District reported the ($81,815) on the 6/30/22 schedule of expenditures to reconcile this grant for the period of 7/1/20-8/31/21 to be $49,008.

Finding Details

Finding 2022-002
Criteria or specific requirement: 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 for 24 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 9/28/21 for grants 84.010 and 84.365, on 12/8/21 for grant 84.027 and on 3/14/22 for grant 84.027. The reports for the quarter ending 9/30/21, due 10/20/21, were submitted on 11/3/21 for grant 84.365 and on 12/22/21 for grants 84.424, 84.367, and 84.425D. The reports for the period ending 10/31/21, due 11/20/21 were submitted on 12/22/21 for grants 84.425U and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 2/23/22 for grants 84.010, 84.424, 84.367, 84.425U and 84.425D and on 4/4/22 for grant 84.425D. The reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 4/28/22 for grants 84.010, 84.424 and 84.367, on 5/17/22 for grant 84.425W, and on 7/20/22 for grant 84.425D. The report for the period ending 6/30/22, due 7/20/22 was submitted on 8/2/22 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 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. See Corrective Action Plan provided by the District.
Finding 2022-002
Criteria or specific requirement: 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 for 24 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 9/28/21 for grants 84.010 and 84.365, on 12/8/21 for grant 84.027 and on 3/14/22 for grant 84.027. The reports for the quarter ending 9/30/21, due 10/20/21, were submitted on 11/3/21 for grant 84.365 and on 12/22/21 for grants 84.424, 84.367, and 84.425D. The reports for the period ending 10/31/21, due 11/20/21 were submitted on 12/22/21 for grants 84.425U and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 2/23/22 for grants 84.010, 84.424, 84.367, 84.425U and 84.425D and on 4/4/22 for grant 84.425D. The reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 4/28/22 for grants 84.010, 84.424 and 84.367, on 5/17/22 for grant 84.425W, and on 7/20/22 for grant 84.425D. The report for the period ending 6/30/22, due 7/20/22 was submitted on 8/2/22 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 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. See Corrective Action Plan provided by the District.
Finding 2022-002
Criteria or specific requirement: 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 for 24 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 9/28/21 for grants 84.010 and 84.365, on 12/8/21 for grant 84.027 and on 3/14/22 for grant 84.027. The reports for the quarter ending 9/30/21, due 10/20/21, were submitted on 11/3/21 for grant 84.365 and on 12/22/21 for grants 84.424, 84.367, and 84.425D. The reports for the period ending 10/31/21, due 11/20/21 were submitted on 12/22/21 for grants 84.425U and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 2/23/22 for grants 84.010, 84.424, 84.367, 84.425U and 84.425D and on 4/4/22 for grant 84.425D. The reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 4/28/22 for grants 84.010, 84.424 and 84.367, on 5/17/22 for grant 84.425W, and on 7/20/22 for grant 84.425D. The report for the period ending 6/30/22, due 7/20/22 was submitted on 8/2/22 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 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. See Corrective Action Plan provided by the District.
Finding 2022-003
Criteria or specific requirement: 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 report cumulative expenditures when doing their quarterly claims under Project 2021 E2 grant. Questioned Costs: N/A. Context: The District's schedule of expenditures of federal awards at 6/30/2021 reported $2,719,124. When claiming expenditures during fiscal year 2022, the District failed to include these expenditures in the cumulative claim totals, as required. During the fiscal year ended 6/30/22, the District claimed a total of $2,775,082, which reflected only fiscal year 2022 expenditures. Total revenue recieved for the grant totaled $2,775,082, but there were allowable expenditures of $5,656,719 that could have been claimed. Effect: The District was not compliant with reporting requirements for allowable expenditures. Cause: While policies and procedures were in place that provide reasonable assurance that quarterly reports include cumulative expenditures when a grant period runs between two different school years, the District did not properly follow this process. The general ledger reports used were incorrect. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The Office of Federal and State Programs will enact stringent internal reviews to ensure that all documents reflect the current school years according to dates awarded by the Illinois State Board of Education. The process will entail multiple levels of accountability reviews from the Business Office and Federal Programs. This process will start during 2023-2024 school year.
Finding 2022-002
Criteria or specific requirement: 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 for 24 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 9/28/21 for grants 84.010 and 84.365, on 12/8/21 for grant 84.027 and on 3/14/22 for grant 84.027. The reports for the quarter ending 9/30/21, due 10/20/21, were submitted on 11/3/21 for grant 84.365 and on 12/22/21 for grants 84.424, 84.367, and 84.425D. The reports for the period ending 10/31/21, due 11/20/21 were submitted on 12/22/21 for grants 84.425U and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 2/23/22 for grants 84.010, 84.424, 84.367, 84.425U and 84.425D and on 4/4/22 for grant 84.425D. The reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 4/28/22 for grants 84.010, 84.424 and 84.367, on 5/17/22 for grant 84.425W, and on 7/20/22 for grant 84.425D. The report for the period ending 6/30/22, due 7/20/22 was submitted on 8/2/22 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 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. See Corrective Action Plan provided by the District.
Finding 2022-002
Criteria or specific requirement: 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 for 24 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 9/28/21 for grants 84.010 and 84.365, on 12/8/21 for grant 84.027 and on 3/14/22 for grant 84.027. The reports for the quarter ending 9/30/21, due 10/20/21, were submitted on 11/3/21 for grant 84.365 and on 12/22/21 for grants 84.424, 84.367, and 84.425D. The reports for the period ending 10/31/21, due 11/20/21 were submitted on 12/22/21 for grants 84.425U and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 2/23/22 for grants 84.010, 84.424, 84.367, 84.425U and 84.425D and on 4/4/22 for grant 84.425D. The reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 4/28/22 for grants 84.010, 84.424 and 84.367, on 5/17/22 for grant 84.425W, and on 7/20/22 for grant 84.425D. The report for the period ending 6/30/22, due 7/20/22 was submitted on 8/2/22 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 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. See Corrective Action Plan provided by the District.
Finding 2022-002
Criteria or specific requirement: 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 for 24 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 9/28/21 for grants 84.010 and 84.365, on 12/8/21 for grant 84.027 and on 3/14/22 for grant 84.027. The reports for the quarter ending 9/30/21, due 10/20/21, were submitted on 11/3/21 for grant 84.365 and on 12/22/21 for grants 84.424, 84.367, and 84.425D. The reports for the period ending 10/31/21, due 11/20/21 were submitted on 12/22/21 for grants 84.425U and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 2/23/22 for grants 84.010, 84.424, 84.367, 84.425U and 84.425D and on 4/4/22 for grant 84.425D. The reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 4/28/22 for grants 84.010, 84.424 and 84.367, on 5/17/22 for grant 84.425W, and on 7/20/22 for grant 84.425D. The report for the period ending 6/30/22, due 7/20/22 was submitted on 8/2/22 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 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. See Corrective Action Plan provided by the District.
Finding 2022-002
Criteria or specific requirement: 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 for 24 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 9/28/21 for grants 84.010 and 84.365, on 12/8/21 for grant 84.027 and on 3/14/22 for grant 84.027. The reports for the quarter ending 9/30/21, due 10/20/21, were submitted on 11/3/21 for grant 84.365 and on 12/22/21 for grants 84.424, 84.367, and 84.425D. The reports for the period ending 10/31/21, due 11/20/21 were submitted on 12/22/21 for grants 84.425U and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 2/23/22 for grants 84.010, 84.424, 84.367, 84.425U and 84.425D and on 4/4/22 for grant 84.425D. The reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 4/28/22 for grants 84.010, 84.424 and 84.367, on 5/17/22 for grant 84.425W, and on 7/20/22 for grant 84.425D. The report for the period ending 6/30/22, due 7/20/22 was submitted on 8/2/22 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 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. See Corrective Action Plan provided by the District.
Finding 2022-002
Criteria or specific requirement: 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 for 24 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 9/28/21 for grants 84.010 and 84.365, on 12/8/21 for grant 84.027 and on 3/14/22 for grant 84.027. The reports for the quarter ending 9/30/21, due 10/20/21, were submitted on 11/3/21 for grant 84.365 and on 12/22/21 for grants 84.424, 84.367, and 84.425D. The reports for the period ending 10/31/21, due 11/20/21 were submitted on 12/22/21 for grants 84.425U and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 2/23/22 for grants 84.010, 84.424, 84.367, 84.425U and 84.425D and on 4/4/22 for grant 84.425D. The reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 4/28/22 for grants 84.010, 84.424 and 84.367, on 5/17/22 for grant 84.425W, and on 7/20/22 for grant 84.425D. The report for the period ending 6/30/22, due 7/20/22 was submitted on 8/2/22 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 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. See Corrective Action Plan provided by the District.
Finding 2022-002
Criteria or specific requirement: 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 for 24 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 9/28/21 for grants 84.010 and 84.365, on 12/8/21 for grant 84.027 and on 3/14/22 for grant 84.027. The reports for the quarter ending 9/30/21, due 10/20/21, were submitted on 11/3/21 for grant 84.365 and on 12/22/21 for grants 84.424, 84.367, and 84.425D. The reports for the period ending 10/31/21, due 11/20/21 were submitted on 12/22/21 for grants 84.425U and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 2/23/22 for grants 84.010, 84.424, 84.367, 84.425U and 84.425D and on 4/4/22 for grant 84.425D. The reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 4/28/22 for grants 84.010, 84.424 and 84.367, on 5/17/22 for grant 84.425W, and on 7/20/22 for grant 84.425D. The report for the period ending 6/30/22, due 7/20/22 was submitted on 8/2/22 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 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. See Corrective Action Plan provided by the District.
Finding 2022-002
Criteria or specific requirement: 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 for 24 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 9/28/21 for grants 84.010 and 84.365, on 12/8/21 for grant 84.027 and on 3/14/22 for grant 84.027. The reports for the quarter ending 9/30/21, due 10/20/21, were submitted on 11/3/21 for grant 84.365 and on 12/22/21 for grants 84.424, 84.367, and 84.425D. The reports for the period ending 10/31/21, due 11/20/21 were submitted on 12/22/21 for grants 84.425U and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 2/23/22 for grants 84.010, 84.424, 84.367, 84.425U and 84.425D and on 4/4/22 for grant 84.425D. The reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 4/28/22 for grants 84.010, 84.424 and 84.367, on 5/17/22 for grant 84.425W, and on 7/20/22 for grant 84.425D. The report for the period ending 6/30/22, due 7/20/22 was submitted on 8/2/22 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 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. See Corrective Action Plan provided by the District.
Finding 2022-002
Criteria or specific requirement: 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 for 24 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 9/28/21 for grants 84.010 and 84.365, on 12/8/21 for grant 84.027 and on 3/14/22 for grant 84.027. The reports for the quarter ending 9/30/21, due 10/20/21, were submitted on 11/3/21 for grant 84.365 and on 12/22/21 for grants 84.424, 84.367, and 84.425D. The reports for the period ending 10/31/21, due 11/20/21 were submitted on 12/22/21 for grants 84.425U and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 2/23/22 for grants 84.010, 84.424, 84.367, 84.425U and 84.425D and on 4/4/22 for grant 84.425D. The reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 4/28/22 for grants 84.010, 84.424 and 84.367, on 5/17/22 for grant 84.425W, and on 7/20/22 for grant 84.425D. The report for the period ending 6/30/22, due 7/20/22 was submitted on 8/2/22 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 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. See Corrective Action Plan provided by the District.
Finding 2022-002
Criteria or specific requirement: 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 for 24 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 9/28/21 for grants 84.010 and 84.365, on 12/8/21 for grant 84.027 and on 3/14/22 for grant 84.027. The reports for the quarter ending 9/30/21, due 10/20/21, were submitted on 11/3/21 for grant 84.365 and on 12/22/21 for grants 84.424, 84.367, and 84.425D. The reports for the period ending 10/31/21, due 11/20/21 were submitted on 12/22/21 for grants 84.425U and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 2/23/22 for grants 84.010, 84.424, 84.367, 84.425U and 84.425D and on 4/4/22 for grant 84.425D. The reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 4/28/22 for grants 84.010, 84.424 and 84.367, on 5/17/22 for grant 84.425W, and on 7/20/22 for grant 84.425D. The report for the period ending 6/30/22, due 7/20/22 was submitted on 8/2/22 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 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. See Corrective Action Plan provided by the District.
Finding 2022-002
Criteria or specific requirement: 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 for 24 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 9/28/21 for grants 84.010 and 84.365, on 12/8/21 for grant 84.027 and on 3/14/22 for grant 84.027. The reports for the quarter ending 9/30/21, due 10/20/21, were submitted on 11/3/21 for grant 84.365 and on 12/22/21 for grants 84.424, 84.367, and 84.425D. The reports for the period ending 10/31/21, due 11/20/21 were submitted on 12/22/21 for grants 84.425U and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 2/23/22 for grants 84.010, 84.424, 84.367, 84.425U and 84.425D and on 4/4/22 for grant 84.425D. The reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 4/28/22 for grants 84.010, 84.424 and 84.367, on 5/17/22 for grant 84.425W, and on 7/20/22 for grant 84.425D. The report for the period ending 6/30/22, due 7/20/22 was submitted on 8/2/22 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 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. See Corrective Action Plan provided by the District.
Finding 2022-002
Criteria or specific requirement: 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 for 24 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 9/28/21 for grants 84.010 and 84.365, on 12/8/21 for grant 84.027 and on 3/14/22 for grant 84.027. The reports for the quarter ending 9/30/21, due 10/20/21, were submitted on 11/3/21 for grant 84.365 and on 12/22/21 for grants 84.424, 84.367, and 84.425D. The reports for the period ending 10/31/21, due 11/20/21 were submitted on 12/22/21 for grants 84.425U and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 2/23/22 for grants 84.010, 84.424, 84.367, 84.425U and 84.425D and on 4/4/22 for grant 84.425D. The reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 4/28/22 for grants 84.010, 84.424 and 84.367, on 5/17/22 for grant 84.425W, and on 7/20/22 for grant 84.425D. The report for the period ending 6/30/22, due 7/20/22 was submitted on 8/2/22 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 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. See Corrective Action Plan provided by the District.
Finding 2022-002
Criteria or specific requirement: 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 for 24 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 9/28/21 for grants 84.010 and 84.365, on 12/8/21 for grant 84.027 and on 3/14/22 for grant 84.027. The reports for the quarter ending 9/30/21, due 10/20/21, were submitted on 11/3/21 for grant 84.365 and on 12/22/21 for grants 84.424, 84.367, and 84.425D. The reports for the period ending 10/31/21, due 11/20/21 were submitted on 12/22/21 for grants 84.425U and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 2/23/22 for grants 84.010, 84.424, 84.367, 84.425U and 84.425D and on 4/4/22 for grant 84.425D. The reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 4/28/22 for grants 84.010, 84.424 and 84.367, on 5/17/22 for grant 84.425W, and on 7/20/22 for grant 84.425D. The report for the period ending 6/30/22, due 7/20/22 was submitted on 8/2/22 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 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. See Corrective Action Plan provided by the District.
Finding 2022-002
Criteria or specific requirement: 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 for 24 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 9/28/21 for grants 84.010 and 84.365, on 12/8/21 for grant 84.027 and on 3/14/22 for grant 84.027. The reports for the quarter ending 9/30/21, due 10/20/21, were submitted on 11/3/21 for grant 84.365 and on 12/22/21 for grants 84.424, 84.367, and 84.425D. The reports for the period ending 10/31/21, due 11/20/21 were submitted on 12/22/21 for grants 84.425U and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 2/23/22 for grants 84.010, 84.424, 84.367, 84.425U and 84.425D and on 4/4/22 for grant 84.425D. The reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 4/28/22 for grants 84.010, 84.424 and 84.367, on 5/17/22 for grant 84.425W, and on 7/20/22 for grant 84.425D. The report for the period ending 6/30/22, due 7/20/22 was submitted on 8/2/22 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 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. See Corrective Action Plan provided by the District.
Finding 2022-002
Criteria or specific requirement: 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 for 24 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 9/28/21 for grants 84.010 and 84.365, on 12/8/21 for grant 84.027 and on 3/14/22 for grant 84.027. The reports for the quarter ending 9/30/21, due 10/20/21, were submitted on 11/3/21 for grant 84.365 and on 12/22/21 for grants 84.424, 84.367, and 84.425D. The reports for the period ending 10/31/21, due 11/20/21 were submitted on 12/22/21 for grants 84.425U and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 2/23/22 for grants 84.010, 84.424, 84.367, 84.425U and 84.425D and on 4/4/22 for grant 84.425D. The reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 4/28/22 for grants 84.010, 84.424 and 84.367, on 5/17/22 for grant 84.425W, and on 7/20/22 for grant 84.425D. The report for the period ending 6/30/22, due 7/20/22 was submitted on 8/2/22 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 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. See Corrective Action Plan provided by the District.
Finding 2022-003
Criteria or specific requirement: 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 report cumulative expenditures when doing their quarterly claims under Project 2021 E2 grant. Questioned Costs: N/A. Context: The District's schedule of expenditures of federal awards at 6/30/2021 reported $2,719,124. When claiming expenditures during fiscal year 2022, the District failed to include these expenditures in the cumulative claim totals, as required. During the fiscal year ended 6/30/22, the District claimed a total of $2,775,082, which reflected only fiscal year 2022 expenditures. Total revenue recieved for the grant totaled $2,775,082, but there were allowable expenditures of $5,656,719 that could have been claimed. Effect: The District was not compliant with reporting requirements for allowable expenditures. Cause: While policies and procedures were in place that provide reasonable assurance that quarterly reports include cumulative expenditures when a grant period runs between two different school years, the District did not properly follow this process. The general ledger reports used were incorrect. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The Office of Federal and State Programs will enact stringent internal reviews to ensure that all documents reflect the current school years according to dates awarded by the Illinois State Board of Education. The process will entail multiple levels of accountability reviews from the Business Office and Federal Programs. This process will start during 2023-2024 school year.
Finding 2022-002
Criteria or specific requirement: 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 for 24 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 9/28/21 for grants 84.010 and 84.365, on 12/8/21 for grant 84.027 and on 3/14/22 for grant 84.027. The reports for the quarter ending 9/30/21, due 10/20/21, were submitted on 11/3/21 for grant 84.365 and on 12/22/21 for grants 84.424, 84.367, and 84.425D. The reports for the period ending 10/31/21, due 11/20/21 were submitted on 12/22/21 for grants 84.425U and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 2/23/22 for grants 84.010, 84.424, 84.367, 84.425U and 84.425D and on 4/4/22 for grant 84.425D. The reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 4/28/22 for grants 84.010, 84.424 and 84.367, on 5/17/22 for grant 84.425W, and on 7/20/22 for grant 84.425D. The report for the period ending 6/30/22, due 7/20/22 was submitted on 8/2/22 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 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. See Corrective Action Plan provided by the District.
Finding 2022-002
Criteria or specific requirement: 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 for 24 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 9/28/21 for grants 84.010 and 84.365, on 12/8/21 for grant 84.027 and on 3/14/22 for grant 84.027. The reports for the quarter ending 9/30/21, due 10/20/21, were submitted on 11/3/21 for grant 84.365 and on 12/22/21 for grants 84.424, 84.367, and 84.425D. The reports for the period ending 10/31/21, due 11/20/21 were submitted on 12/22/21 for grants 84.425U and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 2/23/22 for grants 84.010, 84.424, 84.367, 84.425U and 84.425D and on 4/4/22 for grant 84.425D. The reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 4/28/22 for grants 84.010, 84.424 and 84.367, on 5/17/22 for grant 84.425W, and on 7/20/22 for grant 84.425D. The report for the period ending 6/30/22, due 7/20/22 was submitted on 8/2/22 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 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. See Corrective Action Plan provided by the District.
Finding 2022-002
Criteria or specific requirement: 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 for 24 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 9/28/21 for grants 84.010 and 84.365, on 12/8/21 for grant 84.027 and on 3/14/22 for grant 84.027. The reports for the quarter ending 9/30/21, due 10/20/21, were submitted on 11/3/21 for grant 84.365 and on 12/22/21 for grants 84.424, 84.367, and 84.425D. The reports for the period ending 10/31/21, due 11/20/21 were submitted on 12/22/21 for grants 84.425U and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 2/23/22 for grants 84.010, 84.424, 84.367, 84.425U and 84.425D and on 4/4/22 for grant 84.425D. The reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 4/28/22 for grants 84.010, 84.424 and 84.367, on 5/17/22 for grant 84.425W, and on 7/20/22 for grant 84.425D. The report for the period ending 6/30/22, due 7/20/22 was submitted on 8/2/22 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 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. See Corrective Action Plan provided by the District.
Finding 2022-002
Criteria or specific requirement: 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 for 24 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 9/28/21 for grants 84.010 and 84.365, on 12/8/21 for grant 84.027 and on 3/14/22 for grant 84.027. The reports for the quarter ending 9/30/21, due 10/20/21, were submitted on 11/3/21 for grant 84.365 and on 12/22/21 for grants 84.424, 84.367, and 84.425D. The reports for the period ending 10/31/21, due 11/20/21 were submitted on 12/22/21 for grants 84.425U and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 2/23/22 for grants 84.010, 84.424, 84.367, 84.425U and 84.425D and on 4/4/22 for grant 84.425D. The reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 4/28/22 for grants 84.010, 84.424 and 84.367, on 5/17/22 for grant 84.425W, and on 7/20/22 for grant 84.425D. The report for the period ending 6/30/22, due 7/20/22 was submitted on 8/2/22 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 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. See Corrective Action Plan provided by the District.
Finding 2022-002
Criteria or specific requirement: 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 for 24 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 9/28/21 for grants 84.010 and 84.365, on 12/8/21 for grant 84.027 and on 3/14/22 for grant 84.027. The reports for the quarter ending 9/30/21, due 10/20/21, were submitted on 11/3/21 for grant 84.365 and on 12/22/21 for grants 84.424, 84.367, and 84.425D. The reports for the period ending 10/31/21, due 11/20/21 were submitted on 12/22/21 for grants 84.425U and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 2/23/22 for grants 84.010, 84.424, 84.367, 84.425U and 84.425D and on 4/4/22 for grant 84.425D. The reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 4/28/22 for grants 84.010, 84.424 and 84.367, on 5/17/22 for grant 84.425W, and on 7/20/22 for grant 84.425D. The report for the period ending 6/30/22, due 7/20/22 was submitted on 8/2/22 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 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. See Corrective Action Plan provided by the District.
Finding 2022-002
Criteria or specific requirement: 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 for 24 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 9/28/21 for grants 84.010 and 84.365, on 12/8/21 for grant 84.027 and on 3/14/22 for grant 84.027. The reports for the quarter ending 9/30/21, due 10/20/21, were submitted on 11/3/21 for grant 84.365 and on 12/22/21 for grants 84.424, 84.367, and 84.425D. The reports for the period ending 10/31/21, due 11/20/21 were submitted on 12/22/21 for grants 84.425U and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 2/23/22 for grants 84.010, 84.424, 84.367, 84.425U and 84.425D and on 4/4/22 for grant 84.425D. The reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 4/28/22 for grants 84.010, 84.424 and 84.367, on 5/17/22 for grant 84.425W, and on 7/20/22 for grant 84.425D. The report for the period ending 6/30/22, due 7/20/22 was submitted on 8/2/22 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 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. See Corrective Action Plan provided by the District.
Finding 2022-002
Criteria or specific requirement: 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 for 24 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 9/28/21 for grants 84.010 and 84.365, on 12/8/21 for grant 84.027 and on 3/14/22 for grant 84.027. The reports for the quarter ending 9/30/21, due 10/20/21, were submitted on 11/3/21 for grant 84.365 and on 12/22/21 for grants 84.424, 84.367, and 84.425D. The reports for the period ending 10/31/21, due 11/20/21 were submitted on 12/22/21 for grants 84.425U and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 2/23/22 for grants 84.010, 84.424, 84.367, 84.425U and 84.425D and on 4/4/22 for grant 84.425D. The reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 4/28/22 for grants 84.010, 84.424 and 84.367, on 5/17/22 for grant 84.425W, and on 7/20/22 for grant 84.425D. The report for the period ending 6/30/22, due 7/20/22 was submitted on 8/2/22 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 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. See Corrective Action Plan provided by the District.
Finding 2022-002
Criteria or specific requirement: 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 for 24 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 9/28/21 for grants 84.010 and 84.365, on 12/8/21 for grant 84.027 and on 3/14/22 for grant 84.027. The reports for the quarter ending 9/30/21, due 10/20/21, were submitted on 11/3/21 for grant 84.365 and on 12/22/21 for grants 84.424, 84.367, and 84.425D. The reports for the period ending 10/31/21, due 11/20/21 were submitted on 12/22/21 for grants 84.425U and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 2/23/22 for grants 84.010, 84.424, 84.367, 84.425U and 84.425D and on 4/4/22 for grant 84.425D. The reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 4/28/22 for grants 84.010, 84.424 and 84.367, on 5/17/22 for grant 84.425W, and on 7/20/22 for grant 84.425D. The report for the period ending 6/30/22, due 7/20/22 was submitted on 8/2/22 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 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. See Corrective Action Plan provided by the District.
Finding 2022-002
Criteria or specific requirement: 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 for 24 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 9/28/21 for grants 84.010 and 84.365, on 12/8/21 for grant 84.027 and on 3/14/22 for grant 84.027. The reports for the quarter ending 9/30/21, due 10/20/21, were submitted on 11/3/21 for grant 84.365 and on 12/22/21 for grants 84.424, 84.367, and 84.425D. The reports for the period ending 10/31/21, due 11/20/21 were submitted on 12/22/21 for grants 84.425U and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 2/23/22 for grants 84.010, 84.424, 84.367, 84.425U and 84.425D and on 4/4/22 for grant 84.425D. The reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 4/28/22 for grants 84.010, 84.424 and 84.367, on 5/17/22 for grant 84.425W, and on 7/20/22 for grant 84.425D. The report for the period ending 6/30/22, due 7/20/22 was submitted on 8/2/22 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 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. See Corrective Action Plan provided by the District.
Finding 2022-002
Criteria or specific requirement: 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 for 24 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 9/28/21 for grants 84.010 and 84.365, on 12/8/21 for grant 84.027 and on 3/14/22 for grant 84.027. The reports for the quarter ending 9/30/21, due 10/20/21, were submitted on 11/3/21 for grant 84.365 and on 12/22/21 for grants 84.424, 84.367, and 84.425D. The reports for the period ending 10/31/21, due 11/20/21 were submitted on 12/22/21 for grants 84.425U and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 2/23/22 for grants 84.010, 84.424, 84.367, 84.425U and 84.425D and on 4/4/22 for grant 84.425D. The reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 4/28/22 for grants 84.010, 84.424 and 84.367, on 5/17/22 for grant 84.425W, and on 7/20/22 for grant 84.425D. The report for the period ending 6/30/22, due 7/20/22 was submitted on 8/2/22 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 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. See Corrective Action Plan provided by the District.
Finding 2022-002
Criteria or specific requirement: 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 for 24 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 9/28/21 for grants 84.010 and 84.365, on 12/8/21 for grant 84.027 and on 3/14/22 for grant 84.027. The reports for the quarter ending 9/30/21, due 10/20/21, were submitted on 11/3/21 for grant 84.365 and on 12/22/21 for grants 84.424, 84.367, and 84.425D. The reports for the period ending 10/31/21, due 11/20/21 were submitted on 12/22/21 for grants 84.425U and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 2/23/22 for grants 84.010, 84.424, 84.367, 84.425U and 84.425D and on 4/4/22 for grant 84.425D. The reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 4/28/22 for grants 84.010, 84.424 and 84.367, on 5/17/22 for grant 84.425W, and on 7/20/22 for grant 84.425D. The report for the period ending 6/30/22, due 7/20/22 was submitted on 8/2/22 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 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. See Corrective Action Plan provided by the District.