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 period reports by the due dates set by ISBE. A total of 33 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the period ending 8/31/22, due 9/20/22, was submitted on 1/25/23 for grant 84.010. Two reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 12/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 2/15/23 for grant 84.424. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 4/13/23 for grant 84.010. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 6/8/23 for grant 84.425W. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 7/20/23 for grant 84.425C. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 1/24/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/15/23 for grant 84.367. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/23/23 for grant 84.425D. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 3/27/23 for grant 84.424. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 4/18/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 7/20/23 for grant 84.425W. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 8/1/23 for grant 84.425C. Two reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 5/15/23 for grants 84.425D and 84.010. Five reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 7/20/23 for grants 84.027X, 84.173, 84.010, and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 8/10/23 for grant 84.425D. Five reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 9/8/23 for grants 84.027, 84.173, 84.425D and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 9/25/23 for grant 84.425U. Three reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 11/20/23 for grants 84.027X, 84.173 and 84.010. Two reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 12/13/23 for grants 84.010 and 84.424. 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 period reports by the due dates set by ISBE. A total of 33 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the period ending 8/31/22, due 9/20/22, was submitted on 1/25/23 for grant 84.010. Two reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 12/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 2/15/23 for grant 84.424. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 4/13/23 for grant 84.010. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 6/8/23 for grant 84.425W. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 7/20/23 for grant 84.425C. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 1/24/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/15/23 for grant 84.367. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/23/23 for grant 84.425D. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 3/27/23 for grant 84.424. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 4/18/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 7/20/23 for grant 84.425W. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 8/1/23 for grant 84.425C. Two reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 5/15/23 for grants 84.425D and 84.010. Five reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 7/20/23 for grants 84.027X, 84.173, 84.010, and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 8/10/23 for grant 84.425D. Five reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 9/8/23 for grants 84.027, 84.173, 84.425D and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 9/25/23 for grant 84.425U. Three reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 11/20/23 for grants 84.027X, 84.173 and 84.010. Two reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 12/13/23 for grants 84.010 and 84.424. 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 period reports by the due dates set by ISBE. A total of 8 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the period ending 8/31/22, due 9/20/22, was submitted on 10/14/22 for grant 84.010. Three reports for the period ending 8/31/22, due 9/20/22, were submitted on 1/18/23 for grants 84.173 and 84.027. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 11/18/22 for grant 84.425D. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 7/20/23 for grant 84.425D. One report for the quarter ending 3/31/23, due 4/20/23, was submitted on 8/10/23 for grant 84.425D. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 11/20/23 for grant 84.425D. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
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 period reports by the due dates set by ISBE. A total of 33 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the period ending 8/31/22, due 9/20/22, was submitted on 1/25/23 for grant 84.010. Two reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 12/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 2/15/23 for grant 84.424. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 4/13/23 for grant 84.010. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 6/8/23 for grant 84.425W. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 7/20/23 for grant 84.425C. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 1/24/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/15/23 for grant 84.367. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/23/23 for grant 84.425D. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 3/27/23 for grant 84.424. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 4/18/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 7/20/23 for grant 84.425W. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 8/1/23 for grant 84.425C. Two reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 5/15/23 for grants 84.425D and 84.010. Five reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 7/20/23 for grants 84.027X, 84.173, 84.010, and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 8/10/23 for grant 84.425D. Five reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 9/8/23 for grants 84.027, 84.173, 84.425D and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 9/25/23 for grant 84.425U. Three reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 11/20/23 for grants 84.027X, 84.173 and 84.010. Two reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 12/13/23 for grants 84.010 and 84.424. 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 period reports by the due dates set by ISBE. A total of 8 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the period ending 8/31/22, due 9/20/22, was submitted on 10/14/22 for grant 84.010. Three reports for the period ending 8/31/22, due 9/20/22, were submitted on 1/18/23 for grants 84.173 and 84.027. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 11/18/22 for grant 84.425D. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 7/20/23 for grant 84.425D. One report for the quarter ending 3/31/23, due 4/20/23, was submitted on 8/10/23 for grant 84.425D. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 11/20/23 for grant 84.425D. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
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 period reports by the due dates set by ISBE. A total of 33 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the period ending 8/31/22, due 9/20/22, was submitted on 1/25/23 for grant 84.010. Two reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 12/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 2/15/23 for grant 84.424. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 4/13/23 for grant 84.010. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 6/8/23 for grant 84.425W. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 7/20/23 for grant 84.425C. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 1/24/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/15/23 for grant 84.367. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/23/23 for grant 84.425D. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 3/27/23 for grant 84.424. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 4/18/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 7/20/23 for grant 84.425W. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 8/1/23 for grant 84.425C. Two reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 5/15/23 for grants 84.425D and 84.010. Five reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 7/20/23 for grants 84.027X, 84.173, 84.010, and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 8/10/23 for grant 84.425D. Five reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 9/8/23 for grants 84.027, 84.173, 84.425D and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 9/25/23 for grant 84.425U. Three reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 11/20/23 for grants 84.027X, 84.173 and 84.010. Two reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 12/13/23 for grants 84.010 and 84.424. 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 period reports by the due dates set by ISBE. A total of 8 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the period ending 8/31/22, due 9/20/22, was submitted on 10/14/22 for grant 84.010. Three reports for the period ending 8/31/22, due 9/20/22, were submitted on 1/18/23 for grants 84.173 and 84.027. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 11/18/22 for grant 84.425D. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 7/20/23 for grant 84.425D. One report for the quarter ending 3/31/23, due 4/20/23, was submitted on 8/10/23 for grant 84.425D. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 11/20/23 for grant 84.425D. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
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 period reports by the due dates set by ISBE. A total of 33 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the period ending 8/31/22, due 9/20/22, was submitted on 1/25/23 for grant 84.010. Two reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 12/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 2/15/23 for grant 84.424. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 4/13/23 for grant 84.010. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 6/8/23 for grant 84.425W. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 7/20/23 for grant 84.425C. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 1/24/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/15/23 for grant 84.367. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/23/23 for grant 84.425D. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 3/27/23 for grant 84.424. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 4/18/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 7/20/23 for grant 84.425W. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 8/1/23 for grant 84.425C. Two reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 5/15/23 for grants 84.425D and 84.010. Five reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 7/20/23 for grants 84.027X, 84.173, 84.010, and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 8/10/23 for grant 84.425D. Five reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 9/8/23 for grants 84.027, 84.173, 84.425D and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 9/25/23 for grant 84.425U. Three reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 11/20/23 for grants 84.027X, 84.173 and 84.010. Two reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 12/13/23 for grants 84.010 and 84.424. 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 period reports by the due dates set by ISBE. A total of 33 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the period ending 8/31/22, due 9/20/22, was submitted on 1/25/23 for grant 84.010. Two reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 12/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 2/15/23 for grant 84.424. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 4/13/23 for grant 84.010. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 6/8/23 for grant 84.425W. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 7/20/23 for grant 84.425C. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 1/24/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/15/23 for grant 84.367. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/23/23 for grant 84.425D. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 3/27/23 for grant 84.424. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 4/18/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 7/20/23 for grant 84.425W. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 8/1/23 for grant 84.425C. Two reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 5/15/23 for grants 84.425D and 84.010. Five reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 7/20/23 for grants 84.027X, 84.173, 84.010, and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 8/10/23 for grant 84.425D. Five reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 9/8/23 for grants 84.027, 84.173, 84.425D and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 9/25/23 for grant 84.425U. Three reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 11/20/23 for grants 84.027X, 84.173 and 84.010. Two reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 12/13/23 for grants 84.010 and 84.424. 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 period reports by the due dates set by ISBE. A total of 33 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the period ending 8/31/22, due 9/20/22, was submitted on 1/25/23 for grant 84.010. Two reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 12/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 2/15/23 for grant 84.424. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 4/13/23 for grant 84.010. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 6/8/23 for grant 84.425W. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 7/20/23 for grant 84.425C. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 1/24/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/15/23 for grant 84.367. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/23/23 for grant 84.425D. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 3/27/23 for grant 84.424. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 4/18/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 7/20/23 for grant 84.425W. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 8/1/23 for grant 84.425C. Two reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 5/15/23 for grants 84.425D and 84.010. Five reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 7/20/23 for grants 84.027X, 84.173, 84.010, and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 8/10/23 for grant 84.425D. Five reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 9/8/23 for grants 84.027, 84.173, 84.425D and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 9/25/23 for grant 84.425U. Three reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 11/20/23 for grants 84.027X, 84.173 and 84.010. Two reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 12/13/23 for grants 84.010 and 84.424. 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 period reports by the due dates set by ISBE. A total of 33 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the period ending 8/31/22, due 9/20/22, was submitted on 1/25/23 for grant 84.010. Two reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 12/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 2/15/23 for grant 84.424. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 4/13/23 for grant 84.010. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 6/8/23 for grant 84.425W. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 7/20/23 for grant 84.425C. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 1/24/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/15/23 for grant 84.367. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/23/23 for grant 84.425D. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 3/27/23 for grant 84.424. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 4/18/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 7/20/23 for grant 84.425W. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 8/1/23 for grant 84.425C. Two reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 5/15/23 for grants 84.425D and 84.010. Five reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 7/20/23 for grants 84.027X, 84.173, 84.010, and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 8/10/23 for grant 84.425D. Five reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 9/8/23 for grants 84.027, 84.173, 84.425D and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 9/25/23 for grant 84.425U. Three reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 11/20/23 for grants 84.027X, 84.173 and 84.010. Two reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 12/13/23 for grants 84.010 and 84.424. 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 period reports by the due dates set by ISBE. A total of 8 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the period ending 8/31/22, due 9/20/22, was submitted on 10/14/22 for grant 84.010. Three reports for the period ending 8/31/22, due 9/20/22, were submitted on 1/18/23 for grants 84.173 and 84.027. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 11/18/22 for grant 84.425D. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 7/20/23 for grant 84.425D. One report for the quarter ending 3/31/23, due 4/20/23, was submitted on 8/10/23 for grant 84.425D. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 11/20/23 for grant 84.425D. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
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 period reports by the due dates set by ISBE. A total of 33 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the period ending 8/31/22, due 9/20/22, was submitted on 1/25/23 for grant 84.010. Two reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 12/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 2/15/23 for grant 84.424. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 4/13/23 for grant 84.010. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 6/8/23 for grant 84.425W. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 7/20/23 for grant 84.425C. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 1/24/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/15/23 for grant 84.367. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/23/23 for grant 84.425D. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 3/27/23 for grant 84.424. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 4/18/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 7/20/23 for grant 84.425W. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 8/1/23 for grant 84.425C. Two reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 5/15/23 for grants 84.425D and 84.010. Five reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 7/20/23 for grants 84.027X, 84.173, 84.010, and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 8/10/23 for grant 84.425D. Five reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 9/8/23 for grants 84.027, 84.173, 84.425D and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 9/25/23 for grant 84.425U. Three reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 11/20/23 for grants 84.027X, 84.173 and 84.010. Two reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 12/13/23 for grants 84.010 and 84.424. 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 period reports by the due dates set by ISBE. A total of 8 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the period ending 8/31/22, due 9/20/22, was submitted on 10/14/22 for grant 84.010. Three reports for the period ending 8/31/22, due 9/20/22, were submitted on 1/18/23 for grants 84.173 and 84.027. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 11/18/22 for grant 84.425D. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 7/20/23 for grant 84.425D. One report for the quarter ending 3/31/23, due 4/20/23, was submitted on 8/10/23 for grant 84.425D. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 11/20/23 for grant 84.425D. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
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 period reports by the due dates set by ISBE. A total of 33 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the period ending 8/31/22, due 9/20/22, was submitted on 1/25/23 for grant 84.010. Two reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 12/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 2/15/23 for grant 84.424. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 4/13/23 for grant 84.010. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 6/8/23 for grant 84.425W. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 7/20/23 for grant 84.425C. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 1/24/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/15/23 for grant 84.367. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/23/23 for grant 84.425D. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 3/27/23 for grant 84.424. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 4/18/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 7/20/23 for grant 84.425W. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 8/1/23 for grant 84.425C. Two reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 5/15/23 for grants 84.425D and 84.010. Five reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 7/20/23 for grants 84.027X, 84.173, 84.010, and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 8/10/23 for grant 84.425D. Five reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 9/8/23 for grants 84.027, 84.173, 84.425D and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 9/25/23 for grant 84.425U. Three reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 11/20/23 for grants 84.027X, 84.173 and 84.010. Two reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 12/13/23 for grants 84.010 and 84.424. 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 period reports by the due dates set by ISBE. A total of 33 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the period ending 8/31/22, due 9/20/22, was submitted on 1/25/23 for grant 84.010. Two reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 12/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 2/15/23 for grant 84.424. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 4/13/23 for grant 84.010. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 6/8/23 for grant 84.425W. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 7/20/23 for grant 84.425C. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 1/24/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/15/23 for grant 84.367. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/23/23 for grant 84.425D. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 3/27/23 for grant 84.424. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 4/18/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 7/20/23 for grant 84.425W. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 8/1/23 for grant 84.425C. Two reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 5/15/23 for grants 84.425D and 84.010. Five reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 7/20/23 for grants 84.027X, 84.173, 84.010, and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 8/10/23 for grant 84.425D. Five reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 9/8/23 for grants 84.027, 84.173, 84.425D and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 9/25/23 for grant 84.425U. Three reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 11/20/23 for grants 84.027X, 84.173 and 84.010. Two reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 12/13/23 for grants 84.010 and 84.424. 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 period reports by the due dates set by ISBE. A total of 33 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the period ending 8/31/22, due 9/20/22, was submitted on 1/25/23 for grant 84.010. Two reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 12/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 2/15/23 for grant 84.424. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 4/13/23 for grant 84.010. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 6/8/23 for grant 84.425W. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 7/20/23 for grant 84.425C. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 1/24/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/15/23 for grant 84.367. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/23/23 for grant 84.425D. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 3/27/23 for grant 84.424. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 4/18/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 7/20/23 for grant 84.425W. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 8/1/23 for grant 84.425C. Two reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 5/15/23 for grants 84.425D and 84.010. Five reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 7/20/23 for grants 84.027X, 84.173, 84.010, and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 8/10/23 for grant 84.425D. Five reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 9/8/23 for grants 84.027, 84.173, 84.425D and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 9/25/23 for grant 84.425U. Three reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 11/20/23 for grants 84.027X, 84.173 and 84.010. Two reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 12/13/23 for grants 84.010 and 84.424. 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 period reports by the due dates set by ISBE. A total of 33 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the period ending 8/31/22, due 9/20/22, was submitted on 1/25/23 for grant 84.010. Two reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 12/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 2/15/23 for grant 84.424. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 4/13/23 for grant 84.010. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 6/8/23 for grant 84.425W. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 7/20/23 for grant 84.425C. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 1/24/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/15/23 for grant 84.367. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/23/23 for grant 84.425D. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 3/27/23 for grant 84.424. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 4/18/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 7/20/23 for grant 84.425W. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 8/1/23 for grant 84.425C. Two reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 5/15/23 for grants 84.425D and 84.010. Five reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 7/20/23 for grants 84.027X, 84.173, 84.010, and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 8/10/23 for grant 84.425D. Five reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 9/8/23 for grants 84.027, 84.173, 84.425D and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 9/25/23 for grant 84.425U. Three reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 11/20/23 for grants 84.027X, 84.173 and 84.010. Two reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 12/13/23 for grants 84.010 and 84.424. 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 period reports by the due dates set by ISBE. A total of 33 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the period ending 8/31/22, due 9/20/22, was submitted on 1/25/23 for grant 84.010. Two reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 12/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 2/15/23 for grant 84.424. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 4/13/23 for grant 84.010. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 6/8/23 for grant 84.425W. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 7/20/23 for grant 84.425C. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 1/24/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/15/23 for grant 84.367. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/23/23 for grant 84.425D. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 3/27/23 for grant 84.424. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 4/18/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 7/20/23 for grant 84.425W. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 8/1/23 for grant 84.425C. Two reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 5/15/23 for grants 84.425D and 84.010. Five reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 7/20/23 for grants 84.027X, 84.173, 84.010, and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 8/10/23 for grant 84.425D. Five reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 9/8/23 for grants 84.027, 84.173, 84.425D and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 9/25/23 for grant 84.425U. Three reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 11/20/23 for grants 84.027X, 84.173 and 84.010. Two reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 12/13/23 for grants 84.010 and 84.424. 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 period reports by the due dates set by ISBE. A total of 33 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the period ending 8/31/22, due 9/20/22, was submitted on 1/25/23 for grant 84.010. Two reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 12/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 2/15/23 for grant 84.424. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 4/13/23 for grant 84.010. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 6/8/23 for grant 84.425W. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 7/20/23 for grant 84.425C. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 1/24/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/15/23 for grant 84.367. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/23/23 for grant 84.425D. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 3/27/23 for grant 84.424. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 4/18/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 7/20/23 for grant 84.425W. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 8/1/23 for grant 84.425C. Two reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 5/15/23 for grants 84.425D and 84.010. Five reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 7/20/23 for grants 84.027X, 84.173, 84.010, and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 8/10/23 for grant 84.425D. Five reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 9/8/23 for grants 84.027, 84.173, 84.425D and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 9/25/23 for grant 84.425U. Three reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 11/20/23 for grants 84.027X, 84.173 and 84.010. Two reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 12/13/23 for grants 84.010 and 84.424. 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", requires the District to maintain accurate accounting records for grant expenditures. In addition, per subpart D (Post Federal Award Requirements), § 200.302, the underlying accounting records must be adequately documented and consistent with the terms and conditions of the grant. Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District overclaimed $302 of expenditures at 6/30/23. Upon review of the general ledger and quarterly expenditure report, it was determined that the District erroneously overstated their claim amount on one function object code by a cumulative amount of $302. Under 2550-500, total expenditures were $89,698 but District claimed $90,000, resulting in an overclaim of $302. Questioned Costs: $302. Context: The District claimed expenditures that did not agree with their underlying accounting records. Effect: The District was not compliant with reporting requirements. Inaccurate reporting resulted in the District being reimbursed for an additional $302 as of 6/30/23. As a result of the overclaim, federal expenditures were reduced on the SEFA from $2,077,163 to $2,076,861. Cause: The District claimed expenditures based on the amount of the purchase order, which differed slightly from the actual payment amount. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Furthermore, we recommend the District to adequately document claimed expenditures that are consistent with the terms and conditions of each grant agreement. 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 "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 did not claim expenditures in conformity with the approved detail budget. Questioned Costs: $600. Context: The District claimed an expenditure in error of which was not an allowable expenditure per approved budget. The amount in question was $600 for “computer cleaning”. Effect: The service purchased by the District was not included in the itemized budget and was not the intent of the budget line. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are supported by the underlying accounting records and are fairly presented in accordance with program requirements. These policies and procedures were not followed when the expenditure report was prepared and filed. Recommendation: We recommend the District periodically review the itemized budget and ensure claimed expenditures fall within or 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 period reports by the due dates set by ISBE. A total of 33 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the period ending 8/31/22, due 9/20/22, was submitted on 1/25/23 for grant 84.010. Two reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 12/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 2/15/23 for grant 84.424. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 4/13/23 for grant 84.010. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 6/8/23 for grant 84.425W. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 7/20/23 for grant 84.425C. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 1/24/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/15/23 for grant 84.367. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/23/23 for grant 84.425D. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 3/27/23 for grant 84.424. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 4/18/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 7/20/23 for grant 84.425W. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 8/1/23 for grant 84.425C. Two reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 5/15/23 for grants 84.425D and 84.010. Five reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 7/20/23 for grants 84.027X, 84.173, 84.010, and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 8/10/23 for grant 84.425D. Five reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 9/8/23 for grants 84.027, 84.173, 84.425D and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 9/25/23 for grant 84.425U. Three reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 11/20/23 for grants 84.027X, 84.173 and 84.010. Two reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 12/13/23 for grants 84.010 and 84.424. 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 period reports by the due dates set by ISBE. A total of 33 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the period ending 8/31/22, due 9/20/22, was submitted on 1/25/23 for grant 84.010. Two reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 12/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 2/15/23 for grant 84.424. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 4/13/23 for grant 84.010. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 6/8/23 for grant 84.425W. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 7/20/23 for grant 84.425C. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 1/24/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/15/23 for grant 84.367. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/23/23 for grant 84.425D. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 3/27/23 for grant 84.424. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 4/18/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 7/20/23 for grant 84.425W. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 8/1/23 for grant 84.425C. Two reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 5/15/23 for grants 84.425D and 84.010. Five reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 7/20/23 for grants 84.027X, 84.173, 84.010, and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 8/10/23 for grant 84.425D. Five reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 9/8/23 for grants 84.027, 84.173, 84.425D and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 9/25/23 for grant 84.425U. Three reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 11/20/23 for grants 84.027X, 84.173 and 84.010. Two reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 12/13/23 for grants 84.010 and 84.424. 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 period reports by the due dates set by ISBE. A total of 33 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the period ending 8/31/22, due 9/20/22, was submitted on 1/25/23 for grant 84.010. Two reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 12/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 2/15/23 for grant 84.424. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 4/13/23 for grant 84.010. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 6/8/23 for grant 84.425W. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 7/20/23 for grant 84.425C. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 1/24/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/15/23 for grant 84.367. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/23/23 for grant 84.425D. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 3/27/23 for grant 84.424. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 4/18/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 7/20/23 for grant 84.425W. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 8/1/23 for grant 84.425C. Two reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 5/15/23 for grants 84.425D and 84.010. Five reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 7/20/23 for grants 84.027X, 84.173, 84.010, and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 8/10/23 for grant 84.425D. Five reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 9/8/23 for grants 84.027, 84.173, 84.425D and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 9/25/23 for grant 84.425U. Three reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 11/20/23 for grants 84.027X, 84.173 and 84.010. Two reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 12/13/23 for grants 84.010 and 84.424. 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 period reports by the due dates set by ISBE. A total of 8 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the period ending 8/31/22, due 9/20/22, was submitted on 10/14/22 for grant 84.010. Three reports for the period ending 8/31/22, due 9/20/22, were submitted on 1/18/23 for grants 84.173 and 84.027. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 11/18/22 for grant 84.425D. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 7/20/23 for grant 84.425D. One report for the quarter ending 3/31/23, due 4/20/23, was submitted on 8/10/23 for grant 84.425D. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 11/20/23 for grant 84.425D. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
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 period reports by the due dates set by ISBE. A total of 33 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the period ending 8/31/22, due 9/20/22, was submitted on 1/25/23 for grant 84.010. Two reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 12/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 2/15/23 for grant 84.424. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 4/13/23 for grant 84.010. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 6/8/23 for grant 84.425W. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 7/20/23 for grant 84.425C. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 1/24/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/15/23 for grant 84.367. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/23/23 for grant 84.425D. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 3/27/23 for grant 84.424. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 4/18/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 7/20/23 for grant 84.425W. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 8/1/23 for grant 84.425C. Two reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 5/15/23 for grants 84.425D and 84.010. Five reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 7/20/23 for grants 84.027X, 84.173, 84.010, and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 8/10/23 for grant 84.425D. Five reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 9/8/23 for grants 84.027, 84.173, 84.425D and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 9/25/23 for grant 84.425U. Three reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 11/20/23 for grants 84.027X, 84.173 and 84.010. Two reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 12/13/23 for grants 84.010 and 84.424. 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 period reports by the due dates set by ISBE. A total of 8 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the period ending 8/31/22, due 9/20/22, was submitted on 10/14/22 for grant 84.010. Three reports for the period ending 8/31/22, due 9/20/22, were submitted on 1/18/23 for grants 84.173 and 84.027. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 11/18/22 for grant 84.425D. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 7/20/23 for grant 84.425D. One report for the quarter ending 3/31/23, due 4/20/23, was submitted on 8/10/23 for grant 84.425D. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 11/20/23 for grant 84.425D. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
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 period reports by the due dates set by ISBE. A total of 33 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the period ending 8/31/22, due 9/20/22, was submitted on 1/25/23 for grant 84.010. Two reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 12/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 2/15/23 for grant 84.424. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 4/13/23 for grant 84.010. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 6/8/23 for grant 84.425W. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 7/20/23 for grant 84.425C. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 1/24/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/15/23 for grant 84.367. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/23/23 for grant 84.425D. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 3/27/23 for grant 84.424. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 4/18/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 7/20/23 for grant 84.425W. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 8/1/23 for grant 84.425C. Two reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 5/15/23 for grants 84.425D and 84.010. Five reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 7/20/23 for grants 84.027X, 84.173, 84.010, and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 8/10/23 for grant 84.425D. Five reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 9/8/23 for grants 84.027, 84.173, 84.425D and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 9/25/23 for grant 84.425U. Three reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 11/20/23 for grants 84.027X, 84.173 and 84.010. Two reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 12/13/23 for grants 84.010 and 84.424. 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 period reports by the due dates set by ISBE. A total of 8 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the period ending 8/31/22, due 9/20/22, was submitted on 10/14/22 for grant 84.010. Three reports for the period ending 8/31/22, due 9/20/22, were submitted on 1/18/23 for grants 84.173 and 84.027. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 11/18/22 for grant 84.425D. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 7/20/23 for grant 84.425D. One report for the quarter ending 3/31/23, due 4/20/23, was submitted on 8/10/23 for grant 84.425D. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 11/20/23 for grant 84.425D. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
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 period reports by the due dates set by ISBE. A total of 33 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the period ending 8/31/22, due 9/20/22, was submitted on 1/25/23 for grant 84.010. Two reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 12/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 2/15/23 for grant 84.424. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 4/13/23 for grant 84.010. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 6/8/23 for grant 84.425W. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 7/20/23 for grant 84.425C. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 1/24/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/15/23 for grant 84.367. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/23/23 for grant 84.425D. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 3/27/23 for grant 84.424. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 4/18/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 7/20/23 for grant 84.425W. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 8/1/23 for grant 84.425C. Two reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 5/15/23 for grants 84.425D and 84.010. Five reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 7/20/23 for grants 84.027X, 84.173, 84.010, and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 8/10/23 for grant 84.425D. Five reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 9/8/23 for grants 84.027, 84.173, 84.425D and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 9/25/23 for grant 84.425U. Three reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 11/20/23 for grants 84.027X, 84.173 and 84.010. Two reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 12/13/23 for grants 84.010 and 84.424. 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 period reports by the due dates set by ISBE. A total of 33 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the period ending 8/31/22, due 9/20/22, was submitted on 1/25/23 for grant 84.010. Two reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 12/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 2/15/23 for grant 84.424. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 4/13/23 for grant 84.010. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 6/8/23 for grant 84.425W. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 7/20/23 for grant 84.425C. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 1/24/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/15/23 for grant 84.367. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/23/23 for grant 84.425D. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 3/27/23 for grant 84.424. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 4/18/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 7/20/23 for grant 84.425W. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 8/1/23 for grant 84.425C. Two reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 5/15/23 for grants 84.425D and 84.010. Five reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 7/20/23 for grants 84.027X, 84.173, 84.010, and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 8/10/23 for grant 84.425D. Five reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 9/8/23 for grants 84.027, 84.173, 84.425D and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 9/25/23 for grant 84.425U. Three reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 11/20/23 for grants 84.027X, 84.173 and 84.010. Two reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 12/13/23 for grants 84.010 and 84.424. 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 period reports by the due dates set by ISBE. A total of 33 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the period ending 8/31/22, due 9/20/22, was submitted on 1/25/23 for grant 84.010. Two reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 12/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 2/15/23 for grant 84.424. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 4/13/23 for grant 84.010. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 6/8/23 for grant 84.425W. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 7/20/23 for grant 84.425C. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 1/24/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/15/23 for grant 84.367. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/23/23 for grant 84.425D. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 3/27/23 for grant 84.424. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 4/18/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 7/20/23 for grant 84.425W. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 8/1/23 for grant 84.425C. Two reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 5/15/23 for grants 84.425D and 84.010. Five reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 7/20/23 for grants 84.027X, 84.173, 84.010, and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 8/10/23 for grant 84.425D. Five reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 9/8/23 for grants 84.027, 84.173, 84.425D and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 9/25/23 for grant 84.425U. Three reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 11/20/23 for grants 84.027X, 84.173 and 84.010. Two reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 12/13/23 for grants 84.010 and 84.424. 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 period reports by the due dates set by ISBE. A total of 33 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the period ending 8/31/22, due 9/20/22, was submitted on 1/25/23 for grant 84.010. Two reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 12/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 2/15/23 for grant 84.424. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 4/13/23 for grant 84.010. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 6/8/23 for grant 84.425W. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 7/20/23 for grant 84.425C. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 1/24/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/15/23 for grant 84.367. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/23/23 for grant 84.425D. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 3/27/23 for grant 84.424. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 4/18/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 7/20/23 for grant 84.425W. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 8/1/23 for grant 84.425C. Two reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 5/15/23 for grants 84.425D and 84.010. Five reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 7/20/23 for grants 84.027X, 84.173, 84.010, and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 8/10/23 for grant 84.425D. Five reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 9/8/23 for grants 84.027, 84.173, 84.425D and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 9/25/23 for grant 84.425U. Three reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 11/20/23 for grants 84.027X, 84.173 and 84.010. Two reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 12/13/23 for grants 84.010 and 84.424. 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 period reports by the due dates set by ISBE. A total of 8 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the period ending 8/31/22, due 9/20/22, was submitted on 10/14/22 for grant 84.010. Three reports for the period ending 8/31/22, due 9/20/22, were submitted on 1/18/23 for grants 84.173 and 84.027. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 11/18/22 for grant 84.425D. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 7/20/23 for grant 84.425D. One report for the quarter ending 3/31/23, due 4/20/23, was submitted on 8/10/23 for grant 84.425D. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 11/20/23 for grant 84.425D. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
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 period reports by the due dates set by ISBE. A total of 33 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the period ending 8/31/22, due 9/20/22, was submitted on 1/25/23 for grant 84.010. Two reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 12/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 2/15/23 for grant 84.424. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 4/13/23 for grant 84.010. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 6/8/23 for grant 84.425W. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 7/20/23 for grant 84.425C. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 1/24/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/15/23 for grant 84.367. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/23/23 for grant 84.425D. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 3/27/23 for grant 84.424. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 4/18/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 7/20/23 for grant 84.425W. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 8/1/23 for grant 84.425C. Two reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 5/15/23 for grants 84.425D and 84.010. Five reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 7/20/23 for grants 84.027X, 84.173, 84.010, and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 8/10/23 for grant 84.425D. Five reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 9/8/23 for grants 84.027, 84.173, 84.425D and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 9/25/23 for grant 84.425U. Three reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 11/20/23 for grants 84.027X, 84.173 and 84.010. Two reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 12/13/23 for grants 84.010 and 84.424. 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 period reports by the due dates set by ISBE. A total of 8 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the period ending 8/31/22, due 9/20/22, was submitted on 10/14/22 for grant 84.010. Three reports for the period ending 8/31/22, due 9/20/22, were submitted on 1/18/23 for grants 84.173 and 84.027. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 11/18/22 for grant 84.425D. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 7/20/23 for grant 84.425D. One report for the quarter ending 3/31/23, due 4/20/23, was submitted on 8/10/23 for grant 84.425D. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 11/20/23 for grant 84.425D. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
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 period reports by the due dates set by ISBE. A total of 33 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the period ending 8/31/22, due 9/20/22, was submitted on 1/25/23 for grant 84.010. Two reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 12/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 2/15/23 for grant 84.424. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 4/13/23 for grant 84.010. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 6/8/23 for grant 84.425W. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 7/20/23 for grant 84.425C. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 1/24/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/15/23 for grant 84.367. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/23/23 for grant 84.425D. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 3/27/23 for grant 84.424. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 4/18/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 7/20/23 for grant 84.425W. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 8/1/23 for grant 84.425C. Two reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 5/15/23 for grants 84.425D and 84.010. Five reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 7/20/23 for grants 84.027X, 84.173, 84.010, and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 8/10/23 for grant 84.425D. Five reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 9/8/23 for grants 84.027, 84.173, 84.425D and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 9/25/23 for grant 84.425U. Three reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 11/20/23 for grants 84.027X, 84.173 and 84.010. Two reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 12/13/23 for grants 84.010 and 84.424. 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 period reports by the due dates set by ISBE. A total of 33 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the period ending 8/31/22, due 9/20/22, was submitted on 1/25/23 for grant 84.010. Two reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 12/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 2/15/23 for grant 84.424. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 4/13/23 for grant 84.010. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 6/8/23 for grant 84.425W. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 7/20/23 for grant 84.425C. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 1/24/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/15/23 for grant 84.367. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/23/23 for grant 84.425D. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 3/27/23 for grant 84.424. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 4/18/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 7/20/23 for grant 84.425W. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 8/1/23 for grant 84.425C. Two reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 5/15/23 for grants 84.425D and 84.010. Five reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 7/20/23 for grants 84.027X, 84.173, 84.010, and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 8/10/23 for grant 84.425D. Five reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 9/8/23 for grants 84.027, 84.173, 84.425D and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 9/25/23 for grant 84.425U. Three reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 11/20/23 for grants 84.027X, 84.173 and 84.010. Two reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 12/13/23 for grants 84.010 and 84.424. 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 period reports by the due dates set by ISBE. A total of 33 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the period ending 8/31/22, due 9/20/22, was submitted on 1/25/23 for grant 84.010. Two reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 12/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 2/15/23 for grant 84.424. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 4/13/23 for grant 84.010. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 6/8/23 for grant 84.425W. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 7/20/23 for grant 84.425C. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 1/24/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/15/23 for grant 84.367. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/23/23 for grant 84.425D. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 3/27/23 for grant 84.424. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 4/18/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 7/20/23 for grant 84.425W. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 8/1/23 for grant 84.425C. Two reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 5/15/23 for grants 84.425D and 84.010. Five reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 7/20/23 for grants 84.027X, 84.173, 84.010, and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 8/10/23 for grant 84.425D. Five reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 9/8/23 for grants 84.027, 84.173, 84.425D and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 9/25/23 for grant 84.425U. Three reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 11/20/23 for grants 84.027X, 84.173 and 84.010. Two reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 12/13/23 for grants 84.010 and 84.424. 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 period reports by the due dates set by ISBE. A total of 33 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the period ending 8/31/22, due 9/20/22, was submitted on 1/25/23 for grant 84.010. Two reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 12/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 2/15/23 for grant 84.424. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 4/13/23 for grant 84.010. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 6/8/23 for grant 84.425W. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 7/20/23 for grant 84.425C. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 1/24/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/15/23 for grant 84.367. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/23/23 for grant 84.425D. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 3/27/23 for grant 84.424. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 4/18/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 7/20/23 for grant 84.425W. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 8/1/23 for grant 84.425C. Two reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 5/15/23 for grants 84.425D and 84.010. Five reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 7/20/23 for grants 84.027X, 84.173, 84.010, and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 8/10/23 for grant 84.425D. Five reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 9/8/23 for grants 84.027, 84.173, 84.425D and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 9/25/23 for grant 84.425U. Three reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 11/20/23 for grants 84.027X, 84.173 and 84.010. Two reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 12/13/23 for grants 84.010 and 84.424. 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 period reports by the due dates set by ISBE. A total of 33 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the period ending 8/31/22, due 9/20/22, was submitted on 1/25/23 for grant 84.010. Two reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 12/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 2/15/23 for grant 84.424. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 4/13/23 for grant 84.010. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 6/8/23 for grant 84.425W. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 7/20/23 for grant 84.425C. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 1/24/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/15/23 for grant 84.367. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/23/23 for grant 84.425D. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 3/27/23 for grant 84.424. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 4/18/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 7/20/23 for grant 84.425W. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 8/1/23 for grant 84.425C. Two reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 5/15/23 for grants 84.425D and 84.010. Five reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 7/20/23 for grants 84.027X, 84.173, 84.010, and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 8/10/23 for grant 84.425D. Five reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 9/8/23 for grants 84.027, 84.173, 84.425D and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 9/25/23 for grant 84.425U. Three reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 11/20/23 for grants 84.027X, 84.173 and 84.010. Two reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 12/13/23 for grants 84.010 and 84.424. 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 period reports by the due dates set by ISBE. A total of 33 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the period ending 8/31/22, due 9/20/22, was submitted on 1/25/23 for grant 84.010. Two reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 12/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 2/15/23 for grant 84.424. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 4/13/23 for grant 84.010. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 6/8/23 for grant 84.425W. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 7/20/23 for grant 84.425C. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 1/24/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/15/23 for grant 84.367. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/23/23 for grant 84.425D. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 3/27/23 for grant 84.424. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 4/18/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 7/20/23 for grant 84.425W. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 8/1/23 for grant 84.425C. Two reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 5/15/23 for grants 84.425D and 84.010. Five reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 7/20/23 for grants 84.027X, 84.173, 84.010, and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 8/10/23 for grant 84.425D. Five reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 9/8/23 for grants 84.027, 84.173, 84.425D and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 9/25/23 for grant 84.425U. Three reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 11/20/23 for grants 84.027X, 84.173 and 84.010. Two reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 12/13/23 for grants 84.010 and 84.424. 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", requires the District to maintain accurate accounting records for grant expenditures. In addition, per subpart D (Post Federal Award Requirements), § 200.302, the underlying accounting records must be adequately documented and consistent with the terms and conditions of the grant. Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District overclaimed $302 of expenditures at 6/30/23. Upon review of the general ledger and quarterly expenditure report, it was determined that the District erroneously overstated their claim amount on one function object code by a cumulative amount of $302. Under 2550-500, total expenditures were $89,698 but District claimed $90,000, resulting in an overclaim of $302. Questioned Costs: $302. Context: The District claimed expenditures that did not agree with their underlying accounting records. Effect: The District was not compliant with reporting requirements. Inaccurate reporting resulted in the District being reimbursed for an additional $302 as of 6/30/23. As a result of the overclaim, federal expenditures were reduced on the SEFA from $2,077,163 to $2,076,861. Cause: The District claimed expenditures based on the amount of the purchase order, which differed slightly from the actual payment amount. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Furthermore, we recommend the District to adequately document claimed expenditures that are consistent with the terms and conditions of each grant agreement. 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 "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 did not claim expenditures in conformity with the approved detail budget. Questioned Costs: $600. Context: The District claimed an expenditure in error of which was not an allowable expenditure per approved budget. The amount in question was $600 for “computer cleaning”. Effect: The service purchased by the District was not included in the itemized budget and was not the intent of the budget line. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are supported by the underlying accounting records and are fairly presented in accordance with program requirements. These policies and procedures were not followed when the expenditure report was prepared and filed. Recommendation: We recommend the District periodically review the itemized budget and ensure claimed expenditures fall within or 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 period reports by the due dates set by ISBE. A total of 33 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the period ending 8/31/22, due 9/20/22, was submitted on 1/25/23 for grant 84.010. Two reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 12/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 2/15/23 for grant 84.424. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 4/13/23 for grant 84.010. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 6/8/23 for grant 84.425W. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 7/20/23 for grant 84.425C. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 1/24/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/15/23 for grant 84.367. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/23/23 for grant 84.425D. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 3/27/23 for grant 84.424. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 4/18/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 7/20/23 for grant 84.425W. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 8/1/23 for grant 84.425C. Two reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 5/15/23 for grants 84.425D and 84.010. Five reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 7/20/23 for grants 84.027X, 84.173, 84.010, and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 8/10/23 for grant 84.425D. Five reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 9/8/23 for grants 84.027, 84.173, 84.425D and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 9/25/23 for grant 84.425U. Three reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 11/20/23 for grants 84.027X, 84.173 and 84.010. Two reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 12/13/23 for grants 84.010 and 84.424. 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.