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. A total of 27 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file quarterly expenditure reports for multiple grants. Three reports for the period ending 8/31/21, due 9/20/21, were submitted on 12/13/21 for grants 84.027 and 84.173. One report for the period ending 8/31/21, due 9/20/21, was submitted on 12/20/21 for grant 84.424. Two reports for the period ending 8/31/21, due 9/20/21, were submitted on 1/3/22 for grants 84.010 and 84.367. One report for the period ending 8/31/21, due 9/20/21, was submitted on 1/7/22 for grant 84.010. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 12/13/21 for grant 84.424. Two reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 1/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 4/6/22 for grant 84.425D. One report for the period ending 11/30/21, due 12/20/21, was submitted on 4/14/22 for grant 84.010. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 2/4/22 for grants 84.010 and 84.367. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 4/29/22 for grants 84.010 and 84.425. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 5/19/22 for grant 84.027. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 6/23/22 for grants 84.010 and 84.425. One report for the quarter ending 3/31/22, due 4/20/22, was submitted on 6/29/22 for grant 84.173. One report for the period ending 5/31/22, due 6/20/22, was submitted on 6/23/22 for grant 84.010. Two reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 7/28/22 for grants 84.010 and 84.425. Three reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 9/29/22 for grants 84.027 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 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.
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. A total of 27 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file quarterly expenditure reports for multiple grants. Three reports for the period ending 8/31/21, due 9/20/21, were submitted on 12/13/21 for grants 84.027 and 84.173. One report for the period ending 8/31/21, due 9/20/21, was submitted on 12/20/21 for grant 84.424. Two reports for the period ending 8/31/21, due 9/20/21, were submitted on 1/3/22 for grants 84.010 and 84.367. One report for the period ending 8/31/21, due 9/20/21, was submitted on 1/7/22 for grant 84.010. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 12/13/21 for grant 84.424. Two reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 1/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 4/6/22 for grant 84.425D. One report for the period ending 11/30/21, due 12/20/21, was submitted on 4/14/22 for grant 84.010. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 2/4/22 for grants 84.010 and 84.367. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 4/29/22 for grants 84.010 and 84.425. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 5/19/22 for grant 84.027. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 6/23/22 for grants 84.010 and 84.425. One report for the quarter ending 3/31/22, due 4/20/22, was submitted on 6/29/22 for grant 84.173. One report for the period ending 5/31/22, due 6/20/22, was submitted on 6/23/22 for grant 84.010. Two reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 7/28/22 for grants 84.010 and 84.425. Three reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 9/29/22 for grants 84.027 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 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.
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. A total of 27 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file quarterly expenditure reports for multiple grants. Three reports for the period ending 8/31/21, due 9/20/21, were submitted on 12/13/21 for grants 84.027 and 84.173. One report for the period ending 8/31/21, due 9/20/21, was submitted on 12/20/21 for grant 84.424. Two reports for the period ending 8/31/21, due 9/20/21, were submitted on 1/3/22 for grants 84.010 and 84.367. One report for the period ending 8/31/21, due 9/20/21, was submitted on 1/7/22 for grant 84.010. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 12/13/21 for grant 84.424. Two reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 1/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 4/6/22 for grant 84.425D. One report for the period ending 11/30/21, due 12/20/21, was submitted on 4/14/22 for grant 84.010. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 2/4/22 for grants 84.010 and 84.367. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 4/29/22 for grants 84.010 and 84.425. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 5/19/22 for grant 84.027. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 6/23/22 for grants 84.010 and 84.425. One report for the quarter ending 3/31/22, due 4/20/22, was submitted on 6/29/22 for grant 84.173. One report for the period ending 5/31/22, due 6/20/22, was submitted on 6/23/22 for grant 84.010. Two reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 7/28/22 for grants 84.010 and 84.425. Three reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 9/29/22 for grants 84.027 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 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.
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. A total of 27 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file quarterly expenditure reports for multiple grants. Three reports for the period ending 8/31/21, due 9/20/21, were submitted on 12/13/21 for grants 84.027 and 84.173. One report for the period ending 8/31/21, due 9/20/21, was submitted on 12/20/21 for grant 84.424. Two reports for the period ending 8/31/21, due 9/20/21, were submitted on 1/3/22 for grants 84.010 and 84.367. One report for the period ending 8/31/21, due 9/20/21, was submitted on 1/7/22 for grant 84.010. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 12/13/21 for grant 84.424. Two reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 1/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 4/6/22 for grant 84.425D. One report for the period ending 11/30/21, due 12/20/21, was submitted on 4/14/22 for grant 84.010. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 2/4/22 for grants 84.010 and 84.367. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 4/29/22 for grants 84.010 and 84.425. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 5/19/22 for grant 84.027. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 6/23/22 for grants 84.010 and 84.425. One report for the quarter ending 3/31/22, due 4/20/22, was submitted on 6/29/22 for grant 84.173. One report for the period ending 5/31/22, due 6/20/22, was submitted on 6/23/22 for grant 84.010. Two reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 7/28/22 for grants 84.010 and 84.425. Three reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 9/29/22 for grants 84.027 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 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.
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. A total of 27 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file quarterly expenditure reports for multiple grants. Three reports for the period ending 8/31/21, due 9/20/21, were submitted on 12/13/21 for grants 84.027 and 84.173. One report for the period ending 8/31/21, due 9/20/21, was submitted on 12/20/21 for grant 84.424. Two reports for the period ending 8/31/21, due 9/20/21, were submitted on 1/3/22 for grants 84.010 and 84.367. One report for the period ending 8/31/21, due 9/20/21, was submitted on 1/7/22 for grant 84.010. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 12/13/21 for grant 84.424. Two reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 1/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 4/6/22 for grant 84.425D. One report for the period ending 11/30/21, due 12/20/21, was submitted on 4/14/22 for grant 84.010. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 2/4/22 for grants 84.010 and 84.367. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 4/29/22 for grants 84.010 and 84.425. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 5/19/22 for grant 84.027. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 6/23/22 for grants 84.010 and 84.425. One report for the quarter ending 3/31/22, due 4/20/22, was submitted on 6/29/22 for grant 84.173. One report for the period ending 5/31/22, due 6/20/22, was submitted on 6/23/22 for grant 84.010. Two reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 7/28/22 for grants 84.010 and 84.425. Three reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 9/29/22 for grants 84.027 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 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.
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. A total of 27 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file quarterly expenditure reports for multiple grants. Three reports for the period ending 8/31/21, due 9/20/21, were submitted on 12/13/21 for grants 84.027 and 84.173. One report for the period ending 8/31/21, due 9/20/21, was submitted on 12/20/21 for grant 84.424. Two reports for the period ending 8/31/21, due 9/20/21, were submitted on 1/3/22 for grants 84.010 and 84.367. One report for the period ending 8/31/21, due 9/20/21, was submitted on 1/7/22 for grant 84.010. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 12/13/21 for grant 84.424. Two reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 1/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 4/6/22 for grant 84.425D. One report for the period ending 11/30/21, due 12/20/21, was submitted on 4/14/22 for grant 84.010. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 2/4/22 for grants 84.010 and 84.367. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 4/29/22 for grants 84.010 and 84.425. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 5/19/22 for grant 84.027. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 6/23/22 for grants 84.010 and 84.425. One report for the quarter ending 3/31/22, due 4/20/22, was submitted on 6/29/22 for grant 84.173. One report for the period ending 5/31/22, due 6/20/22, was submitted on 6/23/22 for grant 84.010. Two reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 7/28/22 for grants 84.010 and 84.425. Three reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 9/29/22 for grants 84.027 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 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.
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. A total of 27 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file quarterly expenditure reports for multiple grants. Three reports for the period ending 8/31/21, due 9/20/21, were submitted on 12/13/21 for grants 84.027 and 84.173. One report for the period ending 8/31/21, due 9/20/21, was submitted on 12/20/21 for grant 84.424. Two reports for the period ending 8/31/21, due 9/20/21, were submitted on 1/3/22 for grants 84.010 and 84.367. One report for the period ending 8/31/21, due 9/20/21, was submitted on 1/7/22 for grant 84.010. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 12/13/21 for grant 84.424. Two reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 1/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 4/6/22 for grant 84.425D. One report for the period ending 11/30/21, due 12/20/21, was submitted on 4/14/22 for grant 84.010. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 2/4/22 for grants 84.010 and 84.367. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 4/29/22 for grants 84.010 and 84.425. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 5/19/22 for grant 84.027. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 6/23/22 for grants 84.010 and 84.425. One report for the quarter ending 3/31/22, due 4/20/22, was submitted on 6/29/22 for grant 84.173. One report for the period ending 5/31/22, due 6/20/22, was submitted on 6/23/22 for grant 84.010. Two reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 7/28/22 for grants 84.010 and 84.425. Three reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 9/29/22 for grants 84.027 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 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.
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. A total of 27 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file quarterly expenditure reports for multiple grants. Three reports for the period ending 8/31/21, due 9/20/21, were submitted on 12/13/21 for grants 84.027 and 84.173. One report for the period ending 8/31/21, due 9/20/21, was submitted on 12/20/21 for grant 84.424. Two reports for the period ending 8/31/21, due 9/20/21, were submitted on 1/3/22 for grants 84.010 and 84.367. One report for the period ending 8/31/21, due 9/20/21, was submitted on 1/7/22 for grant 84.010. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 12/13/21 for grant 84.424. Two reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 1/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 4/6/22 for grant 84.425D. One report for the period ending 11/30/21, due 12/20/21, was submitted on 4/14/22 for grant 84.010. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 2/4/22 for grants 84.010 and 84.367. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 4/29/22 for grants 84.010 and 84.425. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 5/19/22 for grant 84.027. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 6/23/22 for grants 84.010 and 84.425. One report for the quarter ending 3/31/22, due 4/20/22, was submitted on 6/29/22 for grant 84.173. One report for the period ending 5/31/22, due 6/20/22, was submitted on 6/23/22 for grant 84.010. Two reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 7/28/22 for grants 84.010 and 84.425. Three reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 9/29/22 for grants 84.027 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 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.
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. A total of 27 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file quarterly expenditure reports for multiple grants. Three reports for the period ending 8/31/21, due 9/20/21, were submitted on 12/13/21 for grants 84.027 and 84.173. One report for the period ending 8/31/21, due 9/20/21, was submitted on 12/20/21 for grant 84.424. Two reports for the period ending 8/31/21, due 9/20/21, were submitted on 1/3/22 for grants 84.010 and 84.367. One report for the period ending 8/31/21, due 9/20/21, was submitted on 1/7/22 for grant 84.010. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 12/13/21 for grant 84.424. Two reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 1/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 4/6/22 for grant 84.425D. One report for the period ending 11/30/21, due 12/20/21, was submitted on 4/14/22 for grant 84.010. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 2/4/22 for grants 84.010 and 84.367. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 4/29/22 for grants 84.010 and 84.425. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 5/19/22 for grant 84.027. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 6/23/22 for grants 84.010 and 84.425. One report for the quarter ending 3/31/22, due 4/20/22, was submitted on 6/29/22 for grant 84.173. One report for the period ending 5/31/22, due 6/20/22, was submitted on 6/23/22 for grant 84.010. Two reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 7/28/22 for grants 84.010 and 84.425. Three reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 9/29/22 for grants 84.027 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 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.
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. A total of 27 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file quarterly expenditure reports for multiple grants. Three reports for the period ending 8/31/21, due 9/20/21, were submitted on 12/13/21 for grants 84.027 and 84.173. One report for the period ending 8/31/21, due 9/20/21, was submitted on 12/20/21 for grant 84.424. Two reports for the period ending 8/31/21, due 9/20/21, were submitted on 1/3/22 for grants 84.010 and 84.367. One report for the period ending 8/31/21, due 9/20/21, was submitted on 1/7/22 for grant 84.010. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 12/13/21 for grant 84.424. Two reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 1/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 4/6/22 for grant 84.425D. One report for the period ending 11/30/21, due 12/20/21, was submitted on 4/14/22 for grant 84.010. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 2/4/22 for grants 84.010 and 84.367. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 4/29/22 for grants 84.010 and 84.425. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 5/19/22 for grant 84.027. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 6/23/22 for grants 84.010 and 84.425. One report for the quarter ending 3/31/22, due 4/20/22, was submitted on 6/29/22 for grant 84.173. One report for the period ending 5/31/22, due 6/20/22, was submitted on 6/23/22 for grant 84.010. Two reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 7/28/22 for grants 84.010 and 84.425. Three reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 9/29/22 for grants 84.027 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 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.
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. A total of 27 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file quarterly expenditure reports for multiple grants. Three reports for the period ending 8/31/21, due 9/20/21, were submitted on 12/13/21 for grants 84.027 and 84.173. One report for the period ending 8/31/21, due 9/20/21, was submitted on 12/20/21 for grant 84.424. Two reports for the period ending 8/31/21, due 9/20/21, were submitted on 1/3/22 for grants 84.010 and 84.367. One report for the period ending 8/31/21, due 9/20/21, was submitted on 1/7/22 for grant 84.010. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 12/13/21 for grant 84.424. Two reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 1/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 4/6/22 for grant 84.425D. One report for the period ending 11/30/21, due 12/20/21, was submitted on 4/14/22 for grant 84.010. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 2/4/22 for grants 84.010 and 84.367. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 4/29/22 for grants 84.010 and 84.425. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 5/19/22 for grant 84.027. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 6/23/22 for grants 84.010 and 84.425. One report for the quarter ending 3/31/22, due 4/20/22, was submitted on 6/29/22 for grant 84.173. One report for the period ending 5/31/22, due 6/20/22, was submitted on 6/23/22 for grant 84.010. Two reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 7/28/22 for grants 84.010 and 84.425. Three reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 9/29/22 for grants 84.027 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 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.
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. A total of 27 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file quarterly expenditure reports for multiple grants. Three reports for the period ending 8/31/21, due 9/20/21, were submitted on 12/13/21 for grants 84.027 and 84.173. One report for the period ending 8/31/21, due 9/20/21, was submitted on 12/20/21 for grant 84.424. Two reports for the period ending 8/31/21, due 9/20/21, were submitted on 1/3/22 for grants 84.010 and 84.367. One report for the period ending 8/31/21, due 9/20/21, was submitted on 1/7/22 for grant 84.010. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 12/13/21 for grant 84.424. Two reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 1/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 4/6/22 for grant 84.425D. One report for the period ending 11/30/21, due 12/20/21, was submitted on 4/14/22 for grant 84.010. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 2/4/22 for grants 84.010 and 84.367. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 4/29/22 for grants 84.010 and 84.425. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 5/19/22 for grant 84.027. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 6/23/22 for grants 84.010 and 84.425. One report for the quarter ending 3/31/22, due 4/20/22, was submitted on 6/29/22 for grant 84.173. One report for the period ending 5/31/22, due 6/20/22, was submitted on 6/23/22 for grant 84.010. Two reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 7/28/22 for grants 84.010 and 84.425. Three reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 9/29/22 for grants 84.027 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 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.
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. A total of 27 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file quarterly expenditure reports for multiple grants. Three reports for the period ending 8/31/21, due 9/20/21, were submitted on 12/13/21 for grants 84.027 and 84.173. One report for the period ending 8/31/21, due 9/20/21, was submitted on 12/20/21 for grant 84.424. Two reports for the period ending 8/31/21, due 9/20/21, were submitted on 1/3/22 for grants 84.010 and 84.367. One report for the period ending 8/31/21, due 9/20/21, was submitted on 1/7/22 for grant 84.010. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 12/13/21 for grant 84.424. Two reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 1/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 4/6/22 for grant 84.425D. One report for the period ending 11/30/21, due 12/20/21, was submitted on 4/14/22 for grant 84.010. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 2/4/22 for grants 84.010 and 84.367. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 4/29/22 for grants 84.010 and 84.425. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 5/19/22 for grant 84.027. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 6/23/22 for grants 84.010 and 84.425. One report for the quarter ending 3/31/22, due 4/20/22, was submitted on 6/29/22 for grant 84.173. One report for the period ending 5/31/22, due 6/20/22, was submitted on 6/23/22 for grant 84.010. Two reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 7/28/22 for grants 84.010 and 84.425. Three reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 9/29/22 for grants 84.027 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 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.
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "A. Activities Allowed and Unallowed", requires the District to conform to the itemized budgets which were filed with and approved by ISBE. Condition: The District purchased a larger quantity of items than was specified in the itemized budget. Questioned Costs: $0. Context: The District purchased and claimed $41,744 for 200 Chromebooks, which was within the budgeted amount. The itemized budget approved by ISBE specified that 99 Chromebooks would be purchased at a total of $49,050. The budget was not amended for the change in quantity. Effect: The quantity the District purchased was greater than the quantity specified in the itemized budget. Cause: The budget was not amended to change the listed quantity. Recommendation: We recommend the District periodically review the itemized budget and file amendments as necessary for any changes. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L. Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. A total of 27 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file quarterly expenditure reports for multiple grants. Three reports for the period ending 8/31/21, due 9/20/21, were submitted on 12/13/21 for grants 84.027 and 84.173. One report for the period ending 8/31/21, due 9/20/21, was submitted on 12/20/21 for grant 84.424. Two reports for the period ending 8/31/21, due 9/20/21, were submitted on 1/3/22 for grants 84.010 and 84.367. One report for the period ending 8/31/21, due 9/20/21, was submitted on 1/7/22 for grant 84.010. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 12/13/21 for grant 84.424. Two reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 1/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 4/6/22 for grant 84.425D. One report for the period ending 11/30/21, due 12/20/21, was submitted on 4/14/22 for grant 84.010. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 2/4/22 for grants 84.010 and 84.367. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 4/29/22 for grants 84.010 and 84.425. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 5/19/22 for grant 84.027. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 6/23/22 for grants 84.010 and 84.425. One report for the quarter ending 3/31/22, due 4/20/22, was submitted on 6/29/22 for grant 84.173. One report for the period ending 5/31/22, due 6/20/22, was submitted on 6/23/22 for grant 84.010. Two reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 7/28/22 for grants 84.010 and 84.425. Three reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 9/29/22 for grants 84.027 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 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.
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. A total of 27 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file quarterly expenditure reports for multiple grants. Three reports for the period ending 8/31/21, due 9/20/21, were submitted on 12/13/21 for grants 84.027 and 84.173. One report for the period ending 8/31/21, due 9/20/21, was submitted on 12/20/21 for grant 84.424. Two reports for the period ending 8/31/21, due 9/20/21, were submitted on 1/3/22 for grants 84.010 and 84.367. One report for the period ending 8/31/21, due 9/20/21, was submitted on 1/7/22 for grant 84.010. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 12/13/21 for grant 84.424. Two reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 1/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 4/6/22 for grant 84.425D. One report for the period ending 11/30/21, due 12/20/21, was submitted on 4/14/22 for grant 84.010. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 2/4/22 for grants 84.010 and 84.367. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 4/29/22 for grants 84.010 and 84.425. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 5/19/22 for grant 84.027. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 6/23/22 for grants 84.010 and 84.425. One report for the quarter ending 3/31/22, due 4/20/22, was submitted on 6/29/22 for grant 84.173. One report for the period ending 5/31/22, due 6/20/22, was submitted on 6/23/22 for grant 84.010. Two reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 7/28/22 for grants 84.010 and 84.425. Three reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 9/29/22 for grants 84.027 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 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.
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. A total of 27 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file quarterly expenditure reports for multiple grants. Three reports for the period ending 8/31/21, due 9/20/21, were submitted on 12/13/21 for grants 84.027 and 84.173. One report for the period ending 8/31/21, due 9/20/21, was submitted on 12/20/21 for grant 84.424. Two reports for the period ending 8/31/21, due 9/20/21, were submitted on 1/3/22 for grants 84.010 and 84.367. One report for the period ending 8/31/21, due 9/20/21, was submitted on 1/7/22 for grant 84.010. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 12/13/21 for grant 84.424. Two reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 1/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 4/6/22 for grant 84.425D. One report for the period ending 11/30/21, due 12/20/21, was submitted on 4/14/22 for grant 84.010. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 2/4/22 for grants 84.010 and 84.367. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 4/29/22 for grants 84.010 and 84.425. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 5/19/22 for grant 84.027. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 6/23/22 for grants 84.010 and 84.425. One report for the quarter ending 3/31/22, due 4/20/22, was submitted on 6/29/22 for grant 84.173. One report for the period ending 5/31/22, due 6/20/22, was submitted on 6/23/22 for grant 84.010. Two reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 7/28/22 for grants 84.010 and 84.425. Three reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 9/29/22 for grants 84.027 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 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.
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. A total of 27 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file quarterly expenditure reports for multiple grants. Three reports for the period ending 8/31/21, due 9/20/21, were submitted on 12/13/21 for grants 84.027 and 84.173. One report for the period ending 8/31/21, due 9/20/21, was submitted on 12/20/21 for grant 84.424. Two reports for the period ending 8/31/21, due 9/20/21, were submitted on 1/3/22 for grants 84.010 and 84.367. One report for the period ending 8/31/21, due 9/20/21, was submitted on 1/7/22 for grant 84.010. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 12/13/21 for grant 84.424. Two reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 1/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 4/6/22 for grant 84.425D. One report for the period ending 11/30/21, due 12/20/21, was submitted on 4/14/22 for grant 84.010. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 2/4/22 for grants 84.010 and 84.367. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 4/29/22 for grants 84.010 and 84.425. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 5/19/22 for grant 84.027. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 6/23/22 for grants 84.010 and 84.425. One report for the quarter ending 3/31/22, due 4/20/22, was submitted on 6/29/22 for grant 84.173. One report for the period ending 5/31/22, due 6/20/22, was submitted on 6/23/22 for grant 84.010. Two reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 7/28/22 for grants 84.010 and 84.425. Three reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 9/29/22 for grants 84.027 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 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.
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. A total of 27 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file quarterly expenditure reports for multiple grants. Three reports for the period ending 8/31/21, due 9/20/21, were submitted on 12/13/21 for grants 84.027 and 84.173. One report for the period ending 8/31/21, due 9/20/21, was submitted on 12/20/21 for grant 84.424. Two reports for the period ending 8/31/21, due 9/20/21, were submitted on 1/3/22 for grants 84.010 and 84.367. One report for the period ending 8/31/21, due 9/20/21, was submitted on 1/7/22 for grant 84.010. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 12/13/21 for grant 84.424. Two reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 1/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 4/6/22 for grant 84.425D. One report for the period ending 11/30/21, due 12/20/21, was submitted on 4/14/22 for grant 84.010. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 2/4/22 for grants 84.010 and 84.367. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 4/29/22 for grants 84.010 and 84.425. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 5/19/22 for grant 84.027. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 6/23/22 for grants 84.010 and 84.425. One report for the quarter ending 3/31/22, due 4/20/22, was submitted on 6/29/22 for grant 84.173. One report for the period ending 5/31/22, due 6/20/22, was submitted on 6/23/22 for grant 84.010. Two reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 7/28/22 for grants 84.010 and 84.425. Three reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 9/29/22 for grants 84.027 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 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.
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. A total of 27 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file quarterly expenditure reports for multiple grants. Three reports for the period ending 8/31/21, due 9/20/21, were submitted on 12/13/21 for grants 84.027 and 84.173. One report for the period ending 8/31/21, due 9/20/21, was submitted on 12/20/21 for grant 84.424. Two reports for the period ending 8/31/21, due 9/20/21, were submitted on 1/3/22 for grants 84.010 and 84.367. One report for the period ending 8/31/21, due 9/20/21, was submitted on 1/7/22 for grant 84.010. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 12/13/21 for grant 84.424. Two reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 1/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 4/6/22 for grant 84.425D. One report for the period ending 11/30/21, due 12/20/21, was submitted on 4/14/22 for grant 84.010. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 2/4/22 for grants 84.010 and 84.367. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 4/29/22 for grants 84.010 and 84.425. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 5/19/22 for grant 84.027. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 6/23/22 for grants 84.010 and 84.425. One report for the quarter ending 3/31/22, due 4/20/22, was submitted on 6/29/22 for grant 84.173. One report for the period ending 5/31/22, due 6/20/22, was submitted on 6/23/22 for grant 84.010. Two reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 7/28/22 for grants 84.010 and 84.425. Three reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 9/29/22 for grants 84.027 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 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.
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. A total of 27 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file quarterly expenditure reports for multiple grants. Three reports for the period ending 8/31/21, due 9/20/21, were submitted on 12/13/21 for grants 84.027 and 84.173. One report for the period ending 8/31/21, due 9/20/21, was submitted on 12/20/21 for grant 84.424. Two reports for the period ending 8/31/21, due 9/20/21, were submitted on 1/3/22 for grants 84.010 and 84.367. One report for the period ending 8/31/21, due 9/20/21, was submitted on 1/7/22 for grant 84.010. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 12/13/21 for grant 84.424. Two reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 1/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 4/6/22 for grant 84.425D. One report for the period ending 11/30/21, due 12/20/21, was submitted on 4/14/22 for grant 84.010. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 2/4/22 for grants 84.010 and 84.367. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 4/29/22 for grants 84.010 and 84.425. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 5/19/22 for grant 84.027. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 6/23/22 for grants 84.010 and 84.425. One report for the quarter ending 3/31/22, due 4/20/22, was submitted on 6/29/22 for grant 84.173. One report for the period ending 5/31/22, due 6/20/22, was submitted on 6/23/22 for grant 84.010. Two reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 7/28/22 for grants 84.010 and 84.425. Three reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 9/29/22 for grants 84.027 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 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.
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. A total of 27 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file quarterly expenditure reports for multiple grants. Three reports for the period ending 8/31/21, due 9/20/21, were submitted on 12/13/21 for grants 84.027 and 84.173. One report for the period ending 8/31/21, due 9/20/21, was submitted on 12/20/21 for grant 84.424. Two reports for the period ending 8/31/21, due 9/20/21, were submitted on 1/3/22 for grants 84.010 and 84.367. One report for the period ending 8/31/21, due 9/20/21, was submitted on 1/7/22 for grant 84.010. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 12/13/21 for grant 84.424. Two reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 1/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 4/6/22 for grant 84.425D. One report for the period ending 11/30/21, due 12/20/21, was submitted on 4/14/22 for grant 84.010. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 2/4/22 for grants 84.010 and 84.367. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 4/29/22 for grants 84.010 and 84.425. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 5/19/22 for grant 84.027. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 6/23/22 for grants 84.010 and 84.425. One report for the quarter ending 3/31/22, due 4/20/22, was submitted on 6/29/22 for grant 84.173. One report for the period ending 5/31/22, due 6/20/22, was submitted on 6/23/22 for grant 84.010. Two reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 7/28/22 for grants 84.010 and 84.425. Three reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 9/29/22 for grants 84.027 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 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.
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. A total of 27 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file quarterly expenditure reports for multiple grants. Three reports for the period ending 8/31/21, due 9/20/21, were submitted on 12/13/21 for grants 84.027 and 84.173. One report for the period ending 8/31/21, due 9/20/21, was submitted on 12/20/21 for grant 84.424. Two reports for the period ending 8/31/21, due 9/20/21, were submitted on 1/3/22 for grants 84.010 and 84.367. One report for the period ending 8/31/21, due 9/20/21, was submitted on 1/7/22 for grant 84.010. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 12/13/21 for grant 84.424. Two reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 1/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 4/6/22 for grant 84.425D. One report for the period ending 11/30/21, due 12/20/21, was submitted on 4/14/22 for grant 84.010. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 2/4/22 for grants 84.010 and 84.367. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 4/29/22 for grants 84.010 and 84.425. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 5/19/22 for grant 84.027. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 6/23/22 for grants 84.010 and 84.425. One report for the quarter ending 3/31/22, due 4/20/22, was submitted on 6/29/22 for grant 84.173. One report for the period ending 5/31/22, due 6/20/22, was submitted on 6/23/22 for grant 84.010. Two reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 7/28/22 for grants 84.010 and 84.425. Three reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 9/29/22 for grants 84.027 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 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.
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. A total of 27 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file quarterly expenditure reports for multiple grants. Three reports for the period ending 8/31/21, due 9/20/21, were submitted on 12/13/21 for grants 84.027 and 84.173. One report for the period ending 8/31/21, due 9/20/21, was submitted on 12/20/21 for grant 84.424. Two reports for the period ending 8/31/21, due 9/20/21, were submitted on 1/3/22 for grants 84.010 and 84.367. One report for the period ending 8/31/21, due 9/20/21, was submitted on 1/7/22 for grant 84.010. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 12/13/21 for grant 84.424. Two reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 1/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 4/6/22 for grant 84.425D. One report for the period ending 11/30/21, due 12/20/21, was submitted on 4/14/22 for grant 84.010. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 2/4/22 for grants 84.010 and 84.367. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 4/29/22 for grants 84.010 and 84.425. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 5/19/22 for grant 84.027. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 6/23/22 for grants 84.010 and 84.425. One report for the quarter ending 3/31/22, due 4/20/22, was submitted on 6/29/22 for grant 84.173. One report for the period ending 5/31/22, due 6/20/22, was submitted on 6/23/22 for grant 84.010. Two reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 7/28/22 for grants 84.010 and 84.425. Three reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 9/29/22 for grants 84.027 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 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.
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. A total of 27 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file quarterly expenditure reports for multiple grants. Three reports for the period ending 8/31/21, due 9/20/21, were submitted on 12/13/21 for grants 84.027 and 84.173. One report for the period ending 8/31/21, due 9/20/21, was submitted on 12/20/21 for grant 84.424. Two reports for the period ending 8/31/21, due 9/20/21, were submitted on 1/3/22 for grants 84.010 and 84.367. One report for the period ending 8/31/21, due 9/20/21, was submitted on 1/7/22 for grant 84.010. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 12/13/21 for grant 84.424. Two reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 1/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 4/6/22 for grant 84.425D. One report for the period ending 11/30/21, due 12/20/21, was submitted on 4/14/22 for grant 84.010. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 2/4/22 for grants 84.010 and 84.367. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 4/29/22 for grants 84.010 and 84.425. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 5/19/22 for grant 84.027. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 6/23/22 for grants 84.010 and 84.425. One report for the quarter ending 3/31/22, due 4/20/22, was submitted on 6/29/22 for grant 84.173. One report for the period ending 5/31/22, due 6/20/22, was submitted on 6/23/22 for grant 84.010. Two reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 7/28/22 for grants 84.010 and 84.425. Three reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 9/29/22 for grants 84.027 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 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.
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. A total of 27 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file quarterly expenditure reports for multiple grants. Three reports for the period ending 8/31/21, due 9/20/21, were submitted on 12/13/21 for grants 84.027 and 84.173. One report for the period ending 8/31/21, due 9/20/21, was submitted on 12/20/21 for grant 84.424. Two reports for the period ending 8/31/21, due 9/20/21, were submitted on 1/3/22 for grants 84.010 and 84.367. One report for the period ending 8/31/21, due 9/20/21, was submitted on 1/7/22 for grant 84.010. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 12/13/21 for grant 84.424. Two reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 1/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 4/6/22 for grant 84.425D. One report for the period ending 11/30/21, due 12/20/21, was submitted on 4/14/22 for grant 84.010. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 2/4/22 for grants 84.010 and 84.367. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 4/29/22 for grants 84.010 and 84.425. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 5/19/22 for grant 84.027. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 6/23/22 for grants 84.010 and 84.425. One report for the quarter ending 3/31/22, due 4/20/22, was submitted on 6/29/22 for grant 84.173. One report for the period ending 5/31/22, due 6/20/22, was submitted on 6/23/22 for grant 84.010. Two reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 7/28/22 for grants 84.010 and 84.425. Three reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 9/29/22 for grants 84.027 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 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.
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. A total of 27 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file quarterly expenditure reports for multiple grants. Three reports for the period ending 8/31/21, due 9/20/21, were submitted on 12/13/21 for grants 84.027 and 84.173. One report for the period ending 8/31/21, due 9/20/21, was submitted on 12/20/21 for grant 84.424. Two reports for the period ending 8/31/21, due 9/20/21, were submitted on 1/3/22 for grants 84.010 and 84.367. One report for the period ending 8/31/21, due 9/20/21, was submitted on 1/7/22 for grant 84.010. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 12/13/21 for grant 84.424. Two reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 1/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 4/6/22 for grant 84.425D. One report for the period ending 11/30/21, due 12/20/21, was submitted on 4/14/22 for grant 84.010. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 2/4/22 for grants 84.010 and 84.367. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 4/29/22 for grants 84.010 and 84.425. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 5/19/22 for grant 84.027. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 6/23/22 for grants 84.010 and 84.425. One report for the quarter ending 3/31/22, due 4/20/22, was submitted on 6/29/22 for grant 84.173. One report for the period ending 5/31/22, due 6/20/22, was submitted on 6/23/22 for grant 84.010. Two reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 7/28/22 for grants 84.010 and 84.425. Three reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 9/29/22 for grants 84.027 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 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.
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "A. Activities Allowed and Unallowed", requires the District to conform to the itemized budgets which were filed with and approved by ISBE. Condition: The District purchased a larger quantity of items than was specified in the itemized budget. Questioned Costs: $0. Context: The District purchased and claimed $41,744 for 200 Chromebooks, which was within the budgeted amount. The itemized budget approved by ISBE specified that 99 Chromebooks would be purchased at a total of $49,050. The budget was not amended for the change in quantity. Effect: The quantity the District purchased was greater than the quantity specified in the itemized budget. Cause: The budget was not amended to change the listed quantity. Recommendation: We recommend the District periodically review the itemized budget and file amendments as necessary for any changes. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.