Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. Questioned Costs: N/A. Context: The District did not timely file quarterly expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21, were submitted on 10/24/21 for grants 84.010, 84.424, and 84.367. The reports for the period ending 9/30/21, due 10/20/21, were submitted on 10/24/21 for grants 84.173 and 84.027. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the 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. Questioned Costs: N/A. Context: The District did not timely file quarterly expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21, were submitted on 10/24/21 for grants 84.010, 84.424, and 84.367. The reports for the period ending 9/30/21, due 10/20/21, were submitted on 10/24/21 for grants 84.173 and 84.027. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the 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. Questioned Costs: N/A. Context: The District did not timely file quarterly expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21, were submitted on 10/24/21 for grants 84.010, 84.424, and 84.367. The reports for the period ending 9/30/21, due 10/20/21, were submitted on 10/24/21 for grants 84.173 and 84.027. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the 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. Questioned Costs: N/A. Context: The District did not timely file quarterly expenditure reports for multiple grants. The report for the period ending 8/31/21, due 9/20/21, was submitted on 9/21/21 for grant 84.010. The reports for the period ending 9/30/21 due 10/20/21, were submitted on 10/24/21 for grant 84.425D (E2) and on 10/27/21 for grant 84.425D (EC). The report for the period ending 10/31/21, due 11/20/21, was submitted on 11/22/21 for grant 84.425D (EC). Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the 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. Questioned Costs: N/A. Context: The District did not timely file quarterly expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21, were submitted on 10/24/21 for grants 84.010, 84.424, and 84.367. The reports for the period ending 9/30/21, due 10/20/21, were submitted on 10/24/21 for grants 84.173 and 84.027. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the 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. Questioned Costs: N/A. Context: The District did not timely file quarterly expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21, were submitted on 10/24/21 for grants 84.010, 84.424, and 84.367. The reports for the period ending 9/30/21, due 10/20/21, were submitted on 10/24/21 for grants 84.173 and 84.027. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting", requires the District to maintain accurate accounting records for grant expenditures. Condition: The District did not comply with the requirements of filing quarterly reports that support the accounting records as of June 30, 2022. ISBE also found the same issue under finding #10122 for the period of 7/1/21-9/30/22. Questioned Costs: $49,669. Context: The District claimed $22,747 under 1000-400, $3,675 under 2130-300, $13,247 under 2130-400, $10,000 under 2210-300 totalling $49,669 of expenditures on the 6/30/22 quarterly report that we could not locate supporting documentation for. Effect: The District claimed expenditures on their 6/30/22 quarterly report and were reimbursed as of 7/25/22. ISBE also found the same issue under finding #10122 for the period of 7/1/21-9/30/22. Cause: The District claimed expenditures that did not support accounting records. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the 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. Questioned Costs: N/A. Context: The District did not timely file quarterly expenditure reports for multiple grants. The report for the period ending 8/31/21, due 9/20/21, was submitted on 9/21/21 for grant 84.010. The reports for the period ending 9/30/21 due 10/20/21, were submitted on 10/24/21 for grant 84.425D (E2) and on 10/27/21 for grant 84.425D (EC). The report for the period ending 10/31/21, due 11/20/21, was submitted on 11/22/21 for grant 84.425D (EC). Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting", requires the District to maintain accurate accounting records for grant expenditures. Condition: The District did not comply with the requirements of filing quarterly reports that support the accounting records for 3/31/22 quarterly report. Questioned Costs: $6,920. Context: The District claimed $6,920 of expenditures on the 3/31/22 quarterly report that we could not locate supporting documentation for. Effect: The District claimed expenditures on their 3/1/22 quarterly report and were reimbursed for the $6,920 on 4/22/22. Cause: The District claimed expenditures that did not support accounting records. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the 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. Questioned Costs: N/A. Context: The District did not timely file quarterly expenditure reports for multiple grants. The report for the period ending 8/31/21, due 9/20/21, was submitted on 9/21/21 for grant 84.010. The reports for the period ending 9/30/21 due 10/20/21, were submitted on 10/24/21 for grant 84.425D (E2) and on 10/27/21 for grant 84.425D (EC). The report for the period ending 10/31/21, due 11/20/21, was submitted on 11/22/21 for grant 84.425D (EC). Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the 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. Questioned Costs: N/A. Context: The District did not timely file quarterly expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21, were submitted on 10/24/21 for grants 84.010, 84.424, and 84.367. The reports for the period ending 9/30/21, due 10/20/21, were submitted on 10/24/21 for grants 84.173 and 84.027. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the 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. Questioned Costs: N/A. Context: The District did not timely file quarterly expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21, were submitted on 10/24/21 for grants 84.010, 84.424, and 84.367. The reports for the period ending 9/30/21, due 10/20/21, were submitted on 10/24/21 for grants 84.173 and 84.027. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the 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. Questioned Costs: N/A. Context: The District did not timely file quarterly expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21, were submitted on 10/24/21 for grants 84.010, 84.424, and 84.367. The reports for the period ending 9/30/21, due 10/20/21, were submitted on 10/24/21 for grants 84.173 and 84.027. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the 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. Questioned Costs: N/A. Context: The District did not timely file quarterly expenditure reports for multiple grants. The report for the period ending 8/31/21, due 9/20/21, was submitted on 9/21/21 for grant 84.010. The reports for the period ending 9/30/21 due 10/20/21, were submitted on 10/24/21 for grant 84.425D (E2) and on 10/27/21 for grant 84.425D (EC). The report for the period ending 10/31/21, due 11/20/21, was submitted on 11/22/21 for grant 84.425D (EC). Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the 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. Questioned Costs: N/A. Context: The District did not timely file quarterly expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21, were submitted on 10/24/21 for grants 84.010, 84.424, and 84.367. The reports for the period ending 9/30/21, due 10/20/21, were submitted on 10/24/21 for grants 84.173 and 84.027. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the 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. Questioned Costs: N/A. Context: The District did not timely file quarterly expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21, were submitted on 10/24/21 for grants 84.010, 84.424, and 84.367. The reports for the period ending 9/30/21, due 10/20/21, were submitted on 10/24/21 for grants 84.173 and 84.027. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting", requires the District to maintain accurate accounting records for grant expenditures. Condition: The District did not comply with the requirements of filing quarterly reports that support the accounting records as of June 30, 2022. ISBE also found the same issue under finding #10122 for the period of 7/1/21-9/30/22. Questioned Costs: $49,669. Context: The District claimed $22,747 under 1000-400, $3,675 under 2130-300, $13,247 under 2130-400, $10,000 under 2210-300 totalling $49,669 of expenditures on the 6/30/22 quarterly report that we could not locate supporting documentation for. Effect: The District claimed expenditures on their 6/30/22 quarterly report and were reimbursed as of 7/25/22. ISBE also found the same issue under finding #10122 for the period of 7/1/21-9/30/22. Cause: The District claimed expenditures that did not support accounting records. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the 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. Questioned Costs: N/A. Context: The District did not timely file quarterly expenditure reports for multiple grants. The report for the period ending 8/31/21, due 9/20/21, was submitted on 9/21/21 for grant 84.010. The reports for the period ending 9/30/21 due 10/20/21, were submitted on 10/24/21 for grant 84.425D (E2) and on 10/27/21 for grant 84.425D (EC). The report for the period ending 10/31/21, due 11/20/21, was submitted on 11/22/21 for grant 84.425D (EC). Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting", requires the District to maintain accurate accounting records for grant expenditures. Condition: The District did not comply with the requirements of filing quarterly reports that support the accounting records for 3/31/22 quarterly report. Questioned Costs: $6,920. Context: The District claimed $6,920 of expenditures on the 3/31/22 quarterly report that we could not locate supporting documentation for. Effect: The District claimed expenditures on their 3/1/22 quarterly report and were reimbursed for the $6,920 on 4/22/22. Cause: The District claimed expenditures that did not support accounting records. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the 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. Questioned Costs: N/A. Context: The District did not timely file quarterly expenditure reports for multiple grants. The report for the period ending 8/31/21, due 9/20/21, was submitted on 9/21/21 for grant 84.010. The reports for the period ending 9/30/21 due 10/20/21, were submitted on 10/24/21 for grant 84.425D (E2) and on 10/27/21 for grant 84.425D (EC). The report for the period ending 10/31/21, due 11/20/21, was submitted on 11/22/21 for grant 84.425D (EC). Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.