FAC Explorer

Audit 317397

FY End
2023-06-30
Total Expended
$10.63M
Findings
16
Programs
13
Organization: West Harvey-Dixmoor School District 147 (IL)
Year: 2023 Accepted: 2024-08-16
Auditor: John Kasperek CO INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
481351 2023-005 - - L
481352 2023-005 - - L
481353 2023-005 - - L
481354 2023-005 - - L
481355 2023-005 - - L
481356 2023-005 - - L
481357 2023-005 - - L
481358 2023-005 - - L
1057793 2023-005 - - L
1057794 2023-005 - - L
1057795 2023-005 - - L
1057796 2023-005 - - L
1057797 2023-005 - - L
1057798 2023-005 - - L
1057799 2023-005 - - L
1057800 2023-005 - - L

Programs

ALN Program Spent Major Findings
93.778 Medical Assistance Program $154,514 - 0
84.424 Student Support and Academic Enrichment Program $40,113 - 0
10.553 School Breakfast Program $31,839 - 0
10.555 National School Lunch Program $26,033 - 0
84.027 Special Education_grants to States $24,915 - 1
84.010 Title I Grants to Local Educational Agencies $19,488 Yes 0
10.559 Summer Food Service Program for Children $13,434 - 0
84.367 Improving Teacher Quality State Grants $6,068 - 0
84.173 Special Education_preschool Grants $1,163 - 0
10.649 Pandemic Ebt Administrative Costs $627 - 0
84.365 English Language Acquisition State Grants $458 - 0
10.582 Fresh Fruit and Vegetable Program $0 - 0
84.425 Education Stabilization Fund $0 Yes 0

Contacts

Name Title Type
LMBJYQSK9NC6 Charles Dimartino Auditee
7083999500 Stephanie Blanco Auditor
No contacts on file

Notes to SEFA

Title: Note 1: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of West Harvey Dixmoor School District 147 (District) under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position or cash flows of the District.
Title: Note 2: Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: Note 3: Indirect Cost Rate Accounting Policies: Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The District has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Note 4: Subrecipients Accounting Policies: Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. There are no amounts provided to subrecipients from each federal program listed on the accompanying Schedule of Expenditures of Federal Awards.
Title: Note 5: Non-Cash Assistance Accounting Policies: Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The District expended $75,849 in the form of non-cash assistance and has been included in the Schedule of Expenditures of Federal Awards.
Title: Note 6: Other Information Accounting Policies: Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The District did not have any federal insurance in effect during the year ended June 30, 2023. The District did not have any loans or loan guarantees outstanding as of June 30, 2023. The District had no federal grants requiring matching expenditures.
Title: Note 7: Major Program Determination Accounting Policies: Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. In accordance with the requirements of the Office of Management and Budget Uniform Requirements, Cost Principles, and Audit Requirements for Federal Awards, major programs for the District are individual programs or a cluster of programs determined using a risk-based analysis. The threshold for distinguishing Type A and Type B programs was $750,000.

Finding Details

Finding 2023-005
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. Questioned Costs N/A. Context The District did not timely file expenditure reports for multiple grants. The reports for the period ending 8/31/22, due 9/20/22 were submitted on 9/27/22 for grant 84.027X, on 10/20/22 for grant 84.425D, and on 11/17/22 for grant 84.425. The report for the quarter ending 9/30/22, due 10/20/22 were submitted on 10/26/22 for grant 84.425D, on 12/1/22 for grant 84.425, and on 4/18/23 for 84.010. The report for the period ending 11/30/22, due 12/20/22 was submitted on 1/20/23 for grant 84.365. The report for the quarter ending 12/31/22, due 1/20/23 was submitted on 2/15/23 for grant 84.365. The reports for the period ending 1/31/23, due 2/20/23 were submitted on 4/13/23 for grants 84.367 and 84.424, and on 4/20/23 for grant 84.010. The report for the quarter ending 3/31/23, due 4/20/23 was submitted on 4/21/23 for grant 84.010. The report for the period ending 4/30/23, due 5/20/23 was submitted on 6/13/23 for grant 84.010. Effort The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Finding 2023-005
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. Questioned Costs N/A. Context The District did not timely file expenditure reports for multiple grants. The reports for the period ending 8/31/22, due 9/20/22 were submitted on 9/27/22 for grant 84.027X, on 10/20/22 for grant 84.425D, and on 11/17/22 for grant 84.425. The report for the quarter ending 9/30/22, due 10/20/22 were submitted on 10/26/22 for grant 84.425D, on 12/1/22 for grant 84.425, and on 4/18/23 for 84.010. The report for the period ending 11/30/22, due 12/20/22 was submitted on 1/20/23 for grant 84.365. The report for the quarter ending 12/31/22, due 1/20/23 was submitted on 2/15/23 for grant 84.365. The reports for the period ending 1/31/23, due 2/20/23 were submitted on 4/13/23 for grants 84.367 and 84.424, and on 4/20/23 for grant 84.010. The report for the quarter ending 3/31/23, due 4/20/23 was submitted on 4/21/23 for grant 84.010. The report for the period ending 4/30/23, due 5/20/23 was submitted on 6/13/23 for grant 84.010. Effort The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Finding 2023-005
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. Questioned Costs N/A. Context The District did not timely file expenditure reports for multiple grants. The reports for the period ending 8/31/22, due 9/20/22 were submitted on 9/27/22 for grant 84.027X, on 10/20/22 for grant 84.425D, and on 11/17/22 for grant 84.425. The report for the quarter ending 9/30/22, due 10/20/22 were submitted on 10/26/22 for grant 84.425D, on 12/1/22 for grant 84.425, and on 4/18/23 for 84.010. The report for the period ending 11/30/22, due 12/20/22 was submitted on 1/20/23 for grant 84.365. The report for the quarter ending 12/31/22, due 1/20/23 was submitted on 2/15/23 for grant 84.365. The reports for the period ending 1/31/23, due 2/20/23 were submitted on 4/13/23 for grants 84.367 and 84.424, and on 4/20/23 for grant 84.010. The report for the quarter ending 3/31/23, due 4/20/23 was submitted on 4/21/23 for grant 84.010. The report for the period ending 4/30/23, due 5/20/23 was submitted on 6/13/23 for grant 84.010. Effort The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Finding 2023-005
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. Questioned Costs N/A. Context The District did not timely file expenditure reports for multiple grants. The reports for the period ending 8/31/22, due 9/20/22 were submitted on 9/27/22 for grant 84.027X, on 10/20/22 for grant 84.425D, and on 11/17/22 for grant 84.425. The report for the quarter ending 9/30/22, due 10/20/22 were submitted on 10/26/22 for grant 84.425D, on 12/1/22 for grant 84.425, and on 4/18/23 for 84.010. The report for the period ending 11/30/22, due 12/20/22 was submitted on 1/20/23 for grant 84.365. The report for the quarter ending 12/31/22, due 1/20/23 was submitted on 2/15/23 for grant 84.365. The reports for the period ending 1/31/23, due 2/20/23 were submitted on 4/13/23 for grants 84.367 and 84.424, and on 4/20/23 for grant 84.010. The report for the quarter ending 3/31/23, due 4/20/23 was submitted on 4/21/23 for grant 84.010. The report for the period ending 4/30/23, due 5/20/23 was submitted on 6/13/23 for grant 84.010. Effort The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Finding 2023-005
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. Questioned Costs N/A. Context The District did not timely file expenditure reports for multiple grants. The reports for the period ending 8/31/22, due 9/20/22 were submitted on 9/27/22 for grant 84.027X, on 10/20/22 for grant 84.425D, and on 11/17/22 for grant 84.425. The report for the quarter ending 9/30/22, due 10/20/22 were submitted on 10/26/22 for grant 84.425D, on 12/1/22 for grant 84.425, and on 4/18/23 for 84.010. The report for the period ending 11/30/22, due 12/20/22 was submitted on 1/20/23 for grant 84.365. The report for the quarter ending 12/31/22, due 1/20/23 was submitted on 2/15/23 for grant 84.365. The reports for the period ending 1/31/23, due 2/20/23 were submitted on 4/13/23 for grants 84.367 and 84.424, and on 4/20/23 for grant 84.010. The report for the quarter ending 3/31/23, due 4/20/23 was submitted on 4/21/23 for grant 84.010. The report for the period ending 4/30/23, due 5/20/23 was submitted on 6/13/23 for grant 84.010. Effort The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Finding 2023-005
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. Questioned Costs N/A. Context The District did not timely file expenditure reports for multiple grants. The reports for the period ending 8/31/22, due 9/20/22 were submitted on 9/27/22 for grant 84.027X, on 10/20/22 for grant 84.425D, and on 11/17/22 for grant 84.425. The report for the quarter ending 9/30/22, due 10/20/22 were submitted on 10/26/22 for grant 84.425D, on 12/1/22 for grant 84.425, and on 4/18/23 for 84.010. The report for the period ending 11/30/22, due 12/20/22 was submitted on 1/20/23 for grant 84.365. The report for the quarter ending 12/31/22, due 1/20/23 was submitted on 2/15/23 for grant 84.365. The reports for the period ending 1/31/23, due 2/20/23 were submitted on 4/13/23 for grants 84.367 and 84.424, and on 4/20/23 for grant 84.010. The report for the quarter ending 3/31/23, due 4/20/23 was submitted on 4/21/23 for grant 84.010. The report for the period ending 4/30/23, due 5/20/23 was submitted on 6/13/23 for grant 84.010. Effort The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Finding 2023-005
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. Questioned Costs N/A. Context The District did not timely file expenditure reports for multiple grants. The reports for the period ending 8/31/22, due 9/20/22 were submitted on 9/27/22 for grant 84.027X, on 10/20/22 for grant 84.425D, and on 11/17/22 for grant 84.425. The report for the quarter ending 9/30/22, due 10/20/22 were submitted on 10/26/22 for grant 84.425D, on 12/1/22 for grant 84.425, and on 4/18/23 for 84.010. The report for the period ending 11/30/22, due 12/20/22 was submitted on 1/20/23 for grant 84.365. The report for the quarter ending 12/31/22, due 1/20/23 was submitted on 2/15/23 for grant 84.365. The reports for the period ending 1/31/23, due 2/20/23 were submitted on 4/13/23 for grants 84.367 and 84.424, and on 4/20/23 for grant 84.010. The report for the quarter ending 3/31/23, due 4/20/23 was submitted on 4/21/23 for grant 84.010. The report for the period ending 4/30/23, due 5/20/23 was submitted on 6/13/23 for grant 84.010. Effort The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Finding 2023-005
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. Questioned Costs N/A. Context The District did not timely file expenditure reports for multiple grants. The reports for the period ending 8/31/22, due 9/20/22 were submitted on 9/27/22 for grant 84.027X, on 10/20/22 for grant 84.425D, and on 11/17/22 for grant 84.425. The report for the quarter ending 9/30/22, due 10/20/22 were submitted on 10/26/22 for grant 84.425D, on 12/1/22 for grant 84.425, and on 4/18/23 for 84.010. The report for the period ending 11/30/22, due 12/20/22 was submitted on 1/20/23 for grant 84.365. The report for the quarter ending 12/31/22, due 1/20/23 was submitted on 2/15/23 for grant 84.365. The reports for the period ending 1/31/23, due 2/20/23 were submitted on 4/13/23 for grants 84.367 and 84.424, and on 4/20/23 for grant 84.010. The report for the quarter ending 3/31/23, due 4/20/23 was submitted on 4/21/23 for grant 84.010. The report for the period ending 4/30/23, due 5/20/23 was submitted on 6/13/23 for grant 84.010. Effort The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Finding 2023-005
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. Questioned Costs N/A. Context The District did not timely file expenditure reports for multiple grants. The reports for the period ending 8/31/22, due 9/20/22 were submitted on 9/27/22 for grant 84.027X, on 10/20/22 for grant 84.425D, and on 11/17/22 for grant 84.425. The report for the quarter ending 9/30/22, due 10/20/22 were submitted on 10/26/22 for grant 84.425D, on 12/1/22 for grant 84.425, and on 4/18/23 for 84.010. The report for the period ending 11/30/22, due 12/20/22 was submitted on 1/20/23 for grant 84.365. The report for the quarter ending 12/31/22, due 1/20/23 was submitted on 2/15/23 for grant 84.365. The reports for the period ending 1/31/23, due 2/20/23 were submitted on 4/13/23 for grants 84.367 and 84.424, and on 4/20/23 for grant 84.010. The report for the quarter ending 3/31/23, due 4/20/23 was submitted on 4/21/23 for grant 84.010. The report for the period ending 4/30/23, due 5/20/23 was submitted on 6/13/23 for grant 84.010. Effort The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Finding 2023-005
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. Questioned Costs N/A. Context The District did not timely file expenditure reports for multiple grants. The reports for the period ending 8/31/22, due 9/20/22 were submitted on 9/27/22 for grant 84.027X, on 10/20/22 for grant 84.425D, and on 11/17/22 for grant 84.425. The report for the quarter ending 9/30/22, due 10/20/22 were submitted on 10/26/22 for grant 84.425D, on 12/1/22 for grant 84.425, and on 4/18/23 for 84.010. The report for the period ending 11/30/22, due 12/20/22 was submitted on 1/20/23 for grant 84.365. The report for the quarter ending 12/31/22, due 1/20/23 was submitted on 2/15/23 for grant 84.365. The reports for the period ending 1/31/23, due 2/20/23 were submitted on 4/13/23 for grants 84.367 and 84.424, and on 4/20/23 for grant 84.010. The report for the quarter ending 3/31/23, due 4/20/23 was submitted on 4/21/23 for grant 84.010. The report for the period ending 4/30/23, due 5/20/23 was submitted on 6/13/23 for grant 84.010. Effort The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Finding 2023-005
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. Questioned Costs N/A. Context The District did not timely file expenditure reports for multiple grants. The reports for the period ending 8/31/22, due 9/20/22 were submitted on 9/27/22 for grant 84.027X, on 10/20/22 for grant 84.425D, and on 11/17/22 for grant 84.425. The report for the quarter ending 9/30/22, due 10/20/22 were submitted on 10/26/22 for grant 84.425D, on 12/1/22 for grant 84.425, and on 4/18/23 for 84.010. The report for the period ending 11/30/22, due 12/20/22 was submitted on 1/20/23 for grant 84.365. The report for the quarter ending 12/31/22, due 1/20/23 was submitted on 2/15/23 for grant 84.365. The reports for the period ending 1/31/23, due 2/20/23 were submitted on 4/13/23 for grants 84.367 and 84.424, and on 4/20/23 for grant 84.010. The report for the quarter ending 3/31/23, due 4/20/23 was submitted on 4/21/23 for grant 84.010. The report for the period ending 4/30/23, due 5/20/23 was submitted on 6/13/23 for grant 84.010. Effort The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Finding 2023-005
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. Questioned Costs N/A. Context The District did not timely file expenditure reports for multiple grants. The reports for the period ending 8/31/22, due 9/20/22 were submitted on 9/27/22 for grant 84.027X, on 10/20/22 for grant 84.425D, and on 11/17/22 for grant 84.425. The report for the quarter ending 9/30/22, due 10/20/22 were submitted on 10/26/22 for grant 84.425D, on 12/1/22 for grant 84.425, and on 4/18/23 for 84.010. The report for the period ending 11/30/22, due 12/20/22 was submitted on 1/20/23 for grant 84.365. The report for the quarter ending 12/31/22, due 1/20/23 was submitted on 2/15/23 for grant 84.365. The reports for the period ending 1/31/23, due 2/20/23 were submitted on 4/13/23 for grants 84.367 and 84.424, and on 4/20/23 for grant 84.010. The report for the quarter ending 3/31/23, due 4/20/23 was submitted on 4/21/23 for grant 84.010. The report for the period ending 4/30/23, due 5/20/23 was submitted on 6/13/23 for grant 84.010. Effort The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Finding 2023-005
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. Questioned Costs N/A. Context The District did not timely file expenditure reports for multiple grants. The reports for the period ending 8/31/22, due 9/20/22 were submitted on 9/27/22 for grant 84.027X, on 10/20/22 for grant 84.425D, and on 11/17/22 for grant 84.425. The report for the quarter ending 9/30/22, due 10/20/22 were submitted on 10/26/22 for grant 84.425D, on 12/1/22 for grant 84.425, and on 4/18/23 for 84.010. The report for the period ending 11/30/22, due 12/20/22 was submitted on 1/20/23 for grant 84.365. The report for the quarter ending 12/31/22, due 1/20/23 was submitted on 2/15/23 for grant 84.365. The reports for the period ending 1/31/23, due 2/20/23 were submitted on 4/13/23 for grants 84.367 and 84.424, and on 4/20/23 for grant 84.010. The report for the quarter ending 3/31/23, due 4/20/23 was submitted on 4/21/23 for grant 84.010. The report for the period ending 4/30/23, due 5/20/23 was submitted on 6/13/23 for grant 84.010. Effort The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Finding 2023-005
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. Questioned Costs N/A. Context The District did not timely file expenditure reports for multiple grants. The reports for the period ending 8/31/22, due 9/20/22 were submitted on 9/27/22 for grant 84.027X, on 10/20/22 for grant 84.425D, and on 11/17/22 for grant 84.425. The report for the quarter ending 9/30/22, due 10/20/22 were submitted on 10/26/22 for grant 84.425D, on 12/1/22 for grant 84.425, and on 4/18/23 for 84.010. The report for the period ending 11/30/22, due 12/20/22 was submitted on 1/20/23 for grant 84.365. The report for the quarter ending 12/31/22, due 1/20/23 was submitted on 2/15/23 for grant 84.365. The reports for the period ending 1/31/23, due 2/20/23 were submitted on 4/13/23 for grants 84.367 and 84.424, and on 4/20/23 for grant 84.010. The report for the quarter ending 3/31/23, due 4/20/23 was submitted on 4/21/23 for grant 84.010. The report for the period ending 4/30/23, due 5/20/23 was submitted on 6/13/23 for grant 84.010. Effort The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Finding 2023-005
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. Questioned Costs N/A. Context The District did not timely file expenditure reports for multiple grants. The reports for the period ending 8/31/22, due 9/20/22 were submitted on 9/27/22 for grant 84.027X, on 10/20/22 for grant 84.425D, and on 11/17/22 for grant 84.425. The report for the quarter ending 9/30/22, due 10/20/22 were submitted on 10/26/22 for grant 84.425D, on 12/1/22 for grant 84.425, and on 4/18/23 for 84.010. The report for the period ending 11/30/22, due 12/20/22 was submitted on 1/20/23 for grant 84.365. The report for the quarter ending 12/31/22, due 1/20/23 was submitted on 2/15/23 for grant 84.365. The reports for the period ending 1/31/23, due 2/20/23 were submitted on 4/13/23 for grants 84.367 and 84.424, and on 4/20/23 for grant 84.010. The report for the quarter ending 3/31/23, due 4/20/23 was submitted on 4/21/23 for grant 84.010. The report for the period ending 4/30/23, due 5/20/23 was submitted on 6/13/23 for grant 84.010. Effort The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Finding 2023-005
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. Questioned Costs N/A. Context The District did not timely file expenditure reports for multiple grants. The reports for the period ending 8/31/22, due 9/20/22 were submitted on 9/27/22 for grant 84.027X, on 10/20/22 for grant 84.425D, and on 11/17/22 for grant 84.425. The report for the quarter ending 9/30/22, due 10/20/22 were submitted on 10/26/22 for grant 84.425D, on 12/1/22 for grant 84.425, and on 4/18/23 for 84.010. The report for the period ending 11/30/22, due 12/20/22 was submitted on 1/20/23 for grant 84.365. The report for the quarter ending 12/31/22, due 1/20/23 was submitted on 2/15/23 for grant 84.365. The reports for the period ending 1/31/23, due 2/20/23 were submitted on 4/13/23 for grants 84.367 and 84.424, and on 4/20/23 for grant 84.010. The report for the quarter ending 3/31/23, due 4/20/23 was submitted on 4/21/23 for grant 84.010. The report for the period ending 4/30/23, due 5/20/23 was submitted on 6/13/23 for grant 84.010. Effort 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.