Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for eleven reports. Questioned Costs: N/A. Context: The District did not timely file period and quarterly expenditure reports for multiple grants. The expenditure report for quarter ending 12/31/22, due 1/20/23, was submitted 1/25/23 for grant 84.425U. The expenditure report for period ending 5/31/23, due 6/20/23, was submitted 6/22/23 for grant 84.425C. The expenditure report for quarter ending 9/30/22, due 10/20/22, was submitted 12/15/22 for grant 84.425W. The expenditure reports for quarter ending 12/31/22, due 1/20/23, were submitted 3/13/23 for grants 84.425W and 84.027. The expenditure reports for quarter ending 3/31/23, due 4/20/23, were submitted 7/11/23 for grants 84.425W and 84.173. The expenditure reports for quarter ending 9/30/22, due 10/20/22, were submitted 2/24/23 for grants 84.027 and 84.173. The expenditure report for quarter ending 3/31/23, due 4/20/23, was submitted 7/20/23 for grant 84.027. The expenditure report for quarter ending 12/31/22, due 1/20/23, was submitted 3/20/23 for grant 84.173. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for seven reports. Questioned Costs: N/A. Context: The District did not timely file period and quarterly expenditure reports for multiple grants. The report for period ending 11/30/22, due 12/20/22, was submitted 1/9/23 for grant 84.010. The reports for the quarter ending 12/31/22, due 1/20/23, were submitted 1/25/23 and 2/17/23 for grants 84.010 and 84.010A, respectively. The reports for period ending 10/31/22, due 11/20/22, were submitted 12/12/22 for grants 84.173 and 84.027. The reports for quarter ending 3/31/23, due 4/20/23, were submitted 7/6/23 for grants 84.027 and 84.173. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for eleven reports. Questioned Costs: N/A. Context: The District did not timely file period and quarterly expenditure reports for multiple grants. The expenditure report for quarter ending 12/31/22, due 1/20/23, was submitted 1/25/23 for grant 84.425U. The expenditure report for period ending 5/31/23, due 6/20/23, was submitted 6/22/23 for grant 84.425C. The expenditure report for quarter ending 9/30/22, due 10/20/22, was submitted 12/15/22 for grant 84.425W. The expenditure reports for quarter ending 12/31/22, due 1/20/23, were submitted 3/13/23 for grants 84.425W and 84.027. The expenditure reports for quarter ending 3/31/23, due 4/20/23, were submitted 7/11/23 for grants 84.425W and 84.173. The expenditure reports for quarter ending 9/30/22, due 10/20/22, were submitted 2/24/23 for grants 84.027 and 84.173. The expenditure report for quarter ending 3/31/23, due 4/20/23, was submitted 7/20/23 for grant 84.027. The expenditure report for quarter ending 12/31/22, due 1/20/23, was submitted 3/20/23 for grant 84.173. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for seven reports. Questioned Costs: N/A. Context: The District did not timely file period and quarterly expenditure reports for multiple grants. The report for period ending 11/30/22, due 12/20/22, was submitted 1/9/23 for grant 84.010. The reports for the quarter ending 12/31/22, due 1/20/23, were submitted 1/25/23 and 2/17/23 for grants 84.010 and 84.010A, respectively. The reports for period ending 10/31/22, due 11/20/22, were submitted 12/12/22 for grants 84.173 and 84.027. The reports for quarter ending 3/31/23, due 4/20/23, were submitted 7/6/23 for grants 84.027 and 84.173. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for seven reports. Questioned Costs: N/A. Context: The District did not timely file period and quarterly expenditure reports for multiple grants. The report for period ending 11/30/22, due 12/20/22, was submitted 1/9/23 for grant 84.010. The reports for the quarter ending 12/31/22, due 1/20/23, were submitted 1/25/23 and 2/17/23 for grants 84.010 and 84.010A, respectively. The reports for period ending 10/31/22, due 11/20/22, were submitted 12/12/22 for grants 84.173 and 84.027. The reports for quarter ending 3/31/23, due 4/20/23, were submitted 7/6/23 for grants 84.027 and 84.173. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for seven reports. Questioned Costs: N/A. Context: The District did not timely file period and quarterly expenditure reports for multiple grants. The report for period ending 11/30/22, due 12/20/22, was submitted 1/9/23 for grant 84.010. The reports for the quarter ending 12/31/22, due 1/20/23, were submitted 1/25/23 and 2/17/23 for grants 84.010 and 84.010A, respectively. The reports for period ending 10/31/22, due 11/20/22, were submitted 12/12/22 for grants 84.173 and 84.027. The reports for quarter ending 3/31/23, due 4/20/23, were submitted 7/6/23 for grants 84.027 and 84.173. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for eleven reports. Questioned Costs: N/A. Context: The District did not timely file period and quarterly expenditure reports for multiple grants. The expenditure report for quarter ending 12/31/22, due 1/20/23, was submitted 1/25/23 for grant 84.425U. The expenditure report for period ending 5/31/23, due 6/20/23, was submitted 6/22/23 for grant 84.425C. The expenditure report for quarter ending 9/30/22, due 10/20/22, was submitted 12/15/22 for grant 84.425W. The expenditure reports for quarter ending 12/31/22, due 1/20/23, were submitted 3/13/23 for grants 84.425W and 84.027. The expenditure reports for quarter ending 3/31/23, due 4/20/23, were submitted 7/11/23 for grants 84.425W and 84.173. The expenditure reports for quarter ending 9/30/22, due 10/20/22, were submitted 2/24/23 for grants 84.027 and 84.173. The expenditure report for quarter ending 3/31/23, due 4/20/23, was submitted 7/20/23 for grant 84.027. The expenditure report for quarter ending 12/31/22, due 1/20/23, was submitted 3/20/23 for grant 84.173. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "A. Activities Allowed and Unallowed", requires the District to conform to the itemized budgets which were filed with and approved by ISBE. Condition: The District did not claim expenditures in conformity with the approved detail budget. Questioned Costs: $8. Context: The district overclaimed expenditures by $8 on the 6/30/23 quarterly report. Vendor was reimbursed for expenses which included an alcohol purchase. Effect: The District was not compliant with reporting requirements. Inaccurate reporting resulted in the District being reimbursed for an additional $8 as of 6/30/23. 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. Although these policies and procedures were followed when reviewing the vendor's request for expense reimbursement, the person reviewing the receipts made an error. There was a total of 2 alcohol purchases (glasses of wine) on the expense receipts. One of the purchases was excluded from the reimbursement, but one was inadvertently missed and included in the amount reimbursed to the vendor for travel expenses. 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 "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for eleven reports. Questioned Costs: N/A. Context: The District did not timely file period and quarterly expenditure reports for multiple grants. The expenditure report for quarter ending 12/31/22, due 1/20/23, was submitted 1/25/23 for grant 84.425U. The expenditure report for period ending 5/31/23, due 6/20/23, was submitted 6/22/23 for grant 84.425C. The expenditure report for quarter ending 9/30/22, due 10/20/22, was submitted 12/15/22 for grant 84.425W. The expenditure reports for quarter ending 12/31/22, due 1/20/23, were submitted 3/13/23 for grants 84.425W and 84.027. The expenditure reports for quarter ending 3/31/23, due 4/20/23, were submitted 7/11/23 for grants 84.425W and 84.173. The expenditure reports for quarter ending 9/30/22, due 10/20/22, were submitted 2/24/23 for grants 84.027 and 84.173. The expenditure report for quarter ending 3/31/23, due 4/20/23, was submitted 7/20/23 for grant 84.027. The expenditure report for quarter ending 12/31/22, due 1/20/23, was submitted 3/20/23 for grant 84.173. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "A. Activities Allowed and Unallowed", requires the District to conform to the itemized budgets which were filed with and approved by ISBE. Condition: The District did not claim expenditures in conformity with the approved detail budget. Questioned Costs: $12. Context: The District claimed $12 of expenditures on the 3/31/23 quarterly report that were not allowed by the budget. Costs associated with purchases not related to grant were allocated to grant expenditure. The invoice received by the District was greater than the purchase order issued by the District. The difference was allocated to all items in the order which included items purchased under the grant and non-grant purchases. Effect: The District was not compliant with reporting requirements. Inaccurate reporting resulted in the District being reimbursed for an additional $12 as of 6/30/23. 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. 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 "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for eleven reports. Questioned Costs: N/A. Context: The District did not timely file period and quarterly expenditure reports for multiple grants. The expenditure report for quarter ending 12/31/22, due 1/20/23, was submitted 1/25/23 for grant 84.425U. The expenditure report for period ending 5/31/23, due 6/20/23, was submitted 6/22/23 for grant 84.425C. The expenditure report for quarter ending 9/30/22, due 10/20/22, was submitted 12/15/22 for grant 84.425W. The expenditure reports for quarter ending 12/31/22, due 1/20/23, were submitted 3/13/23 for grants 84.425W and 84.027. The expenditure reports for quarter ending 3/31/23, due 4/20/23, were submitted 7/11/23 for grants 84.425W and 84.173. The expenditure reports for quarter ending 9/30/22, due 10/20/22, were submitted 2/24/23 for grants 84.027 and 84.173. The expenditure report for quarter ending 3/31/23, due 4/20/23, was submitted 7/20/23 for grant 84.027. The expenditure report for quarter ending 12/31/22, due 1/20/23, was submitted 3/20/23 for grant 84.173. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for eleven reports. Questioned Costs: N/A. Context: The District did not timely file period and quarterly expenditure reports for multiple grants. The expenditure report for quarter ending 12/31/22, due 1/20/23, was submitted 1/25/23 for grant 84.425U. The expenditure report for period ending 5/31/23, due 6/20/23, was submitted 6/22/23 for grant 84.425C. The expenditure report for quarter ending 9/30/22, due 10/20/22, was submitted 12/15/22 for grant 84.425W. The expenditure reports for quarter ending 12/31/22, due 1/20/23, were submitted 3/13/23 for grants 84.425W and 84.027. The expenditure reports for quarter ending 3/31/23, due 4/20/23, were submitted 7/11/23 for grants 84.425W and 84.173. The expenditure reports for quarter ending 9/30/22, due 10/20/22, were submitted 2/24/23 for grants 84.027 and 84.173. The expenditure report for quarter ending 3/31/23, due 4/20/23, was submitted 7/20/23 for grant 84.027. The expenditure report for quarter ending 12/31/22, due 1/20/23, was submitted 3/20/23 for grant 84.173. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for seven reports. Questioned Costs: N/A. Context: The District did not timely file period and quarterly expenditure reports for multiple grants. The report for period ending 11/30/22, due 12/20/22, was submitted 1/9/23 for grant 84.010. The reports for the quarter ending 12/31/22, due 1/20/23, were submitted 1/25/23 and 2/17/23 for grants 84.010 and 84.010A, respectively. The reports for period ending 10/31/22, due 11/20/22, were submitted 12/12/22 for grants 84.173 and 84.027. The reports for quarter ending 3/31/23, due 4/20/23, were submitted 7/6/23 for grants 84.027 and 84.173. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for eleven reports. Questioned Costs: N/A. Context: The District did not timely file period and quarterly expenditure reports for multiple grants. The expenditure report for quarter ending 12/31/22, due 1/20/23, was submitted 1/25/23 for grant 84.425U. The expenditure report for period ending 5/31/23, due 6/20/23, was submitted 6/22/23 for grant 84.425C. The expenditure report for quarter ending 9/30/22, due 10/20/22, was submitted 12/15/22 for grant 84.425W. The expenditure reports for quarter ending 12/31/22, due 1/20/23, were submitted 3/13/23 for grants 84.425W and 84.027. The expenditure reports for quarter ending 3/31/23, due 4/20/23, were submitted 7/11/23 for grants 84.425W and 84.173. The expenditure reports for quarter ending 9/30/22, due 10/20/22, were submitted 2/24/23 for grants 84.027 and 84.173. The expenditure report for quarter ending 3/31/23, due 4/20/23, was submitted 7/20/23 for grant 84.027. The expenditure report for quarter ending 12/31/22, due 1/20/23, was submitted 3/20/23 for grant 84.173. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for seven reports. Questioned Costs: N/A. Context: The District did not timely file period and quarterly expenditure reports for multiple grants. The report for period ending 11/30/22, due 12/20/22, was submitted 1/9/23 for grant 84.010. The reports for the quarter ending 12/31/22, due 1/20/23, were submitted 1/25/23 and 2/17/23 for grants 84.010 and 84.010A, respectively. The reports for period ending 10/31/22, due 11/20/22, were submitted 12/12/22 for grants 84.173 and 84.027. The reports for quarter ending 3/31/23, due 4/20/23, were submitted 7/6/23 for grants 84.027 and 84.173. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for seven reports. Questioned Costs: N/A. Context: The District did not timely file period and quarterly expenditure reports for multiple grants. The report for period ending 11/30/22, due 12/20/22, was submitted 1/9/23 for grant 84.010. The reports for the quarter ending 12/31/22, due 1/20/23, were submitted 1/25/23 and 2/17/23 for grants 84.010 and 84.010A, respectively. The reports for period ending 10/31/22, due 11/20/22, were submitted 12/12/22 for grants 84.173 and 84.027. The reports for quarter ending 3/31/23, due 4/20/23, were submitted 7/6/23 for grants 84.027 and 84.173. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for seven reports. Questioned Costs: N/A. Context: The District did not timely file period and quarterly expenditure reports for multiple grants. The report for period ending 11/30/22, due 12/20/22, was submitted 1/9/23 for grant 84.010. The reports for the quarter ending 12/31/22, due 1/20/23, were submitted 1/25/23 and 2/17/23 for grants 84.010 and 84.010A, respectively. The reports for period ending 10/31/22, due 11/20/22, were submitted 12/12/22 for grants 84.173 and 84.027. The reports for quarter ending 3/31/23, due 4/20/23, were submitted 7/6/23 for grants 84.027 and 84.173. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for eleven reports. Questioned Costs: N/A. Context: The District did not timely file period and quarterly expenditure reports for multiple grants. The expenditure report for quarter ending 12/31/22, due 1/20/23, was submitted 1/25/23 for grant 84.425U. The expenditure report for period ending 5/31/23, due 6/20/23, was submitted 6/22/23 for grant 84.425C. The expenditure report for quarter ending 9/30/22, due 10/20/22, was submitted 12/15/22 for grant 84.425W. The expenditure reports for quarter ending 12/31/22, due 1/20/23, were submitted 3/13/23 for grants 84.425W and 84.027. The expenditure reports for quarter ending 3/31/23, due 4/20/23, were submitted 7/11/23 for grants 84.425W and 84.173. The expenditure reports for quarter ending 9/30/22, due 10/20/22, were submitted 2/24/23 for grants 84.027 and 84.173. The expenditure report for quarter ending 3/31/23, due 4/20/23, was submitted 7/20/23 for grant 84.027. The expenditure report for quarter ending 12/31/22, due 1/20/23, was submitted 3/20/23 for grant 84.173. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "A. Activities Allowed and Unallowed", requires the District to conform to the itemized budgets which were filed with and approved by ISBE. Condition: The District did not claim expenditures in conformity with the approved detail budget. Questioned Costs: $8. Context: The district overclaimed expenditures by $8 on the 6/30/23 quarterly report. Vendor was reimbursed for expenses which included an alcohol purchase. Effect: The District was not compliant with reporting requirements. Inaccurate reporting resulted in the District being reimbursed for an additional $8 as of 6/30/23. 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. Although these policies and procedures were followed when reviewing the vendor's request for expense reimbursement, the person reviewing the receipts made an error. There was a total of 2 alcohol purchases (glasses of wine) on the expense receipts. One of the purchases was excluded from the reimbursement, but one was inadvertently missed and included in the amount reimbursed to the vendor for travel expenses. 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 "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for eleven reports. Questioned Costs: N/A. Context: The District did not timely file period and quarterly expenditure reports for multiple grants. The expenditure report for quarter ending 12/31/22, due 1/20/23, was submitted 1/25/23 for grant 84.425U. The expenditure report for period ending 5/31/23, due 6/20/23, was submitted 6/22/23 for grant 84.425C. The expenditure report for quarter ending 9/30/22, due 10/20/22, was submitted 12/15/22 for grant 84.425W. The expenditure reports for quarter ending 12/31/22, due 1/20/23, were submitted 3/13/23 for grants 84.425W and 84.027. The expenditure reports for quarter ending 3/31/23, due 4/20/23, were submitted 7/11/23 for grants 84.425W and 84.173. The expenditure reports for quarter ending 9/30/22, due 10/20/22, were submitted 2/24/23 for grants 84.027 and 84.173. The expenditure report for quarter ending 3/31/23, due 4/20/23, was submitted 7/20/23 for grant 84.027. The expenditure report for quarter ending 12/31/22, due 1/20/23, was submitted 3/20/23 for grant 84.173. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "A. Activities Allowed and Unallowed", requires the District to conform to the itemized budgets which were filed with and approved by ISBE. Condition: The District did not claim expenditures in conformity with the approved detail budget. Questioned Costs: $12. Context: The District claimed $12 of expenditures on the 3/31/23 quarterly report that were not allowed by the budget. Costs associated with purchases not related to grant were allocated to grant expenditure. The invoice received by the District was greater than the purchase order issued by the District. The difference was allocated to all items in the order which included items purchased under the grant and non-grant purchases. Effect: The District was not compliant with reporting requirements. Inaccurate reporting resulted in the District being reimbursed for an additional $12 as of 6/30/23. 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. 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 "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for eleven reports. Questioned Costs: N/A. Context: The District did not timely file period and quarterly expenditure reports for multiple grants. The expenditure report for quarter ending 12/31/22, due 1/20/23, was submitted 1/25/23 for grant 84.425U. The expenditure report for period ending 5/31/23, due 6/20/23, was submitted 6/22/23 for grant 84.425C. The expenditure report for quarter ending 9/30/22, due 10/20/22, was submitted 12/15/22 for grant 84.425W. The expenditure reports for quarter ending 12/31/22, due 1/20/23, were submitted 3/13/23 for grants 84.425W and 84.027. The expenditure reports for quarter ending 3/31/23, due 4/20/23, were submitted 7/11/23 for grants 84.425W and 84.173. The expenditure reports for quarter ending 9/30/22, due 10/20/22, were submitted 2/24/23 for grants 84.027 and 84.173. The expenditure report for quarter ending 3/31/23, due 4/20/23, was submitted 7/20/23 for grant 84.027. The expenditure report for quarter ending 12/31/22, due 1/20/23, was submitted 3/20/23 for grant 84.173. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. 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.