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 12 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the quarter ending 9/30/22, due 3/20/23, was submitted on 4/20/23 for grant 84.010. One report for the period 2/28/23, due 3/20/23, was submitted 4/24/23 for grant 84.010. Three reports for the quarter ending 3/31/23, due 4/20/23, were submitted 5/26/23 for grants 84.010, 84.424, and 84.367. Three reports for the period ending 2/28/23, due 3/20/23, were submitted 4/20/23 for grants 84.424, 84.367, and 84.425D. Two reports for the period ending 10/31/22, due 11/20/22, were submitted 11/21/22 for grants 84.173 and 84.027. One report for the quarter ending 3/31/23, due 4/20/23, was submitted 7/20/23 for grant 84.425D. One report for the quarter ending 6/30/23, due 7/20/23, was submitted 7/27/23 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 6 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. Four reports for the period ending 8/31/22, due 9/20/22, were submitted on 9/21/22 for grants 84.010, 84.424, and 84.367. One report for the quarter ending 3/31/23, due 4/20/23, was submitted on 7/20/23 for grant 84.425D. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 8/4/23 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 12 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the quarter ending 9/30/22, due 3/20/23, was submitted on 4/20/23 for grant 84.010. One report for the period 2/28/23, due 3/20/23, was submitted 4/24/23 for grant 84.010. Three reports for the quarter ending 3/31/23, due 4/20/23, were submitted 5/26/23 for grants 84.010, 84.424, and 84.367. Three reports for the period ending 2/28/23, due 3/20/23, were submitted 4/20/23 for grants 84.424, 84.367, and 84.425D. Two reports for the period ending 10/31/22, due 11/20/22, were submitted 11/21/22 for grants 84.173 and 84.027. One report for the quarter ending 3/31/23, due 4/20/23, was submitted 7/20/23 for grant 84.425D. One report for the quarter ending 6/30/23, due 7/20/23, was submitted 7/27/23 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 12 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the quarter ending 9/30/22, due 3/20/23, was submitted on 4/20/23 for grant 84.010. One report for the period 2/28/23, due 3/20/23, was submitted 4/24/23 for grant 84.010. Three reports for the quarter ending 3/31/23, due 4/20/23, were submitted 5/26/23 for grants 84.010, 84.424, and 84.367. Three reports for the period ending 2/28/23, due 3/20/23, were submitted 4/20/23 for grants 84.424, 84.367, and 84.425D. Two reports for the period ending 10/31/22, due 11/20/22, were submitted 11/21/22 for grants 84.173 and 84.027. One report for the quarter ending 3/31/23, due 4/20/23, was submitted 7/20/23 for grant 84.425D. One report for the quarter ending 6/30/23, due 7/20/23, was submitted 7/27/23 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 6 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. Four reports for the period ending 8/31/22, due 9/20/22, were submitted on 9/21/22 for grants 84.010, 84.424, and 84.367. One report for the quarter ending 3/31/23, due 4/20/23, was submitted on 7/20/23 for grant 84.425D. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 8/4/23 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 12 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the quarter ending 9/30/22, due 3/20/23, was submitted on 4/20/23 for grant 84.010. One report for the period 2/28/23, due 3/20/23, was submitted 4/24/23 for grant 84.010. Three reports for the quarter ending 3/31/23, due 4/20/23, were submitted 5/26/23 for grants 84.010, 84.424, and 84.367. Three reports for the period ending 2/28/23, due 3/20/23, were submitted 4/20/23 for grants 84.424, 84.367, and 84.425D. Two reports for the period ending 10/31/22, due 11/20/22, were submitted 11/21/22 for grants 84.173 and 84.027. One report for the quarter ending 3/31/23, due 4/20/23, was submitted 7/20/23 for grant 84.425D. One report for the quarter ending 6/30/23, due 7/20/23, was submitted 7/27/23 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 6 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. Four reports for the period ending 8/31/22, due 9/20/22, were submitted on 9/21/22 for grants 84.010, 84.424, and 84.367. One report for the quarter ending 3/31/23, due 4/20/23, was submitted on 7/20/23 for grant 84.425D. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 8/4/23 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 12 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the quarter ending 9/30/22, due 3/20/23, was submitted on 4/20/23 for grant 84.010. One report for the period 2/28/23, due 3/20/23, was submitted 4/24/23 for grant 84.010. Three reports for the quarter ending 3/31/23, due 4/20/23, were submitted 5/26/23 for grants 84.010, 84.424, and 84.367. Three reports for the period ending 2/28/23, due 3/20/23, were submitted 4/20/23 for grants 84.424, 84.367, and 84.425D. Two reports for the period ending 10/31/22, due 11/20/22, were submitted 11/21/22 for grants 84.173 and 84.027. One report for the quarter ending 3/31/23, due 4/20/23, was submitted 7/20/23 for grant 84.425D. One report for the quarter ending 6/30/23, due 7/20/23, was submitted 7/27/23 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 6 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. Four reports for the period ending 8/31/22, due 9/20/22, were submitted on 9/21/22 for grants 84.010, 84.424, and 84.367. One report for the quarter ending 3/31/23, due 4/20/23, was submitted on 7/20/23 for grant 84.425D. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 8/4/23 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 12 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the quarter ending 9/30/22, due 3/20/23, was submitted on 4/20/23 for grant 84.010. One report for the period 2/28/23, due 3/20/23, was submitted 4/24/23 for grant 84.010. Three reports for the quarter ending 3/31/23, due 4/20/23, were submitted 5/26/23 for grants 84.010, 84.424, and 84.367. Three reports for the period ending 2/28/23, due 3/20/23, were submitted 4/20/23 for grants 84.424, 84.367, and 84.425D. Two reports for the period ending 10/31/22, due 11/20/22, were submitted 11/21/22 for grants 84.173 and 84.027. One report for the quarter ending 3/31/23, due 4/20/23, was submitted 7/20/23 for grant 84.425D. One report for the quarter ending 6/30/23, due 7/20/23, was submitted 7/27/23 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 6 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. Four reports for the period ending 8/31/22, due 9/20/22, were submitted on 9/21/22 for grants 84.010, 84.424, and 84.367. One report for the quarter ending 3/31/23, due 4/20/23, was submitted on 7/20/23 for grant 84.425D. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 8/4/23 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 12 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the quarter ending 9/30/22, due 3/20/23, was submitted on 4/20/23 for grant 84.010. One report for the period 2/28/23, due 3/20/23, was submitted 4/24/23 for grant 84.010. Three reports for the quarter ending 3/31/23, due 4/20/23, were submitted 5/26/23 for grants 84.010, 84.424, and 84.367. Three reports for the period ending 2/28/23, due 3/20/23, were submitted 4/20/23 for grants 84.424, 84.367, and 84.425D. Two reports for the period ending 10/31/22, due 11/20/22, were submitted 11/21/22 for grants 84.173 and 84.027. One report for the quarter ending 3/31/23, due 4/20/23, was submitted 7/20/23 for grant 84.425D. One report for the quarter ending 6/30/23, due 7/20/23, was submitted 7/27/23 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 6 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. Four reports for the period ending 8/31/22, due 9/20/22, were submitted on 9/21/22 for grants 84.010, 84.424, and 84.367. One report for the quarter ending 3/31/23, due 4/20/23, was submitted on 7/20/23 for grant 84.425D. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 8/4/23 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 12 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the quarter ending 9/30/22, due 3/20/23, was submitted on 4/20/23 for grant 84.010. One report for the period 2/28/23, due 3/20/23, was submitted 4/24/23 for grant 84.010. Three reports for the quarter ending 3/31/23, due 4/20/23, were submitted 5/26/23 for grants 84.010, 84.424, and 84.367. Three reports for the period ending 2/28/23, due 3/20/23, were submitted 4/20/23 for grants 84.424, 84.367, and 84.425D. Two reports for the period ending 10/31/22, due 11/20/22, were submitted 11/21/22 for grants 84.173 and 84.027. One report for the quarter ending 3/31/23, due 4/20/23, was submitted 7/20/23 for grant 84.425D. One report for the quarter ending 6/30/23, due 7/20/23, was submitted 7/27/23 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 12 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the quarter ending 9/30/22, due 3/20/23, was submitted on 4/20/23 for grant 84.010. One report for the period 2/28/23, due 3/20/23, was submitted 4/24/23 for grant 84.010. Three reports for the quarter ending 3/31/23, due 4/20/23, were submitted 5/26/23 for grants 84.010, 84.424, and 84.367. Three reports for the period ending 2/28/23, due 3/20/23, were submitted 4/20/23 for grants 84.424, 84.367, and 84.425D. Two reports for the period ending 10/31/22, due 11/20/22, were submitted 11/21/22 for grants 84.173 and 84.027. One report for the quarter ending 3/31/23, due 4/20/23, was submitted 7/20/23 for grant 84.425D. One report for the quarter ending 6/30/23, due 7/20/23, was submitted 7/27/23 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 6 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. Four reports for the period ending 8/31/22, due 9/20/22, were submitted on 9/21/22 for grants 84.010, 84.424, and 84.367. One report for the quarter ending 3/31/23, due 4/20/23, was submitted on 7/20/23 for grant 84.425D. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 8/4/23 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 12 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the quarter ending 9/30/22, due 3/20/23, was submitted on 4/20/23 for grant 84.010. One report for the period 2/28/23, due 3/20/23, was submitted 4/24/23 for grant 84.010. Three reports for the quarter ending 3/31/23, due 4/20/23, were submitted 5/26/23 for grants 84.010, 84.424, and 84.367. Three reports for the period ending 2/28/23, due 3/20/23, were submitted 4/20/23 for grants 84.424, 84.367, and 84.425D. Two reports for the period ending 10/31/22, due 11/20/22, were submitted 11/21/22 for grants 84.173 and 84.027. One report for the quarter ending 3/31/23, due 4/20/23, was submitted 7/20/23 for grant 84.425D. One report for the quarter ending 6/30/23, due 7/20/23, was submitted 7/27/23 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 6 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. Four reports for the period ending 8/31/22, due 9/20/22, were submitted on 9/21/22 for grants 84.010, 84.424, and 84.367. One report for the quarter ending 3/31/23, due 4/20/23, was submitted on 7/20/23 for grant 84.425D. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 8/4/23 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 12 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the quarter ending 9/30/22, due 3/20/23, was submitted on 4/20/23 for grant 84.010. One report for the period 2/28/23, due 3/20/23, was submitted 4/24/23 for grant 84.010. Three reports for the quarter ending 3/31/23, due 4/20/23, were submitted 5/26/23 for grants 84.010, 84.424, and 84.367. Three reports for the period ending 2/28/23, due 3/20/23, were submitted 4/20/23 for grants 84.424, 84.367, and 84.425D. Two reports for the period ending 10/31/22, due 11/20/22, were submitted 11/21/22 for grants 84.173 and 84.027. One report for the quarter ending 3/31/23, due 4/20/23, was submitted 7/20/23 for grant 84.425D. One report for the quarter ending 6/30/23, due 7/20/23, was submitted 7/27/23 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 6 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. Four reports for the period ending 8/31/22, due 9/20/22, were submitted on 9/21/22 for grants 84.010, 84.424, and 84.367. One report for the quarter ending 3/31/23, due 4/20/23, was submitted on 7/20/23 for grant 84.425D. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 8/4/23 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 12 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the quarter ending 9/30/22, due 3/20/23, was submitted on 4/20/23 for grant 84.010. One report for the period 2/28/23, due 3/20/23, was submitted 4/24/23 for grant 84.010. Three reports for the quarter ending 3/31/23, due 4/20/23, were submitted 5/26/23 for grants 84.010, 84.424, and 84.367. Three reports for the period ending 2/28/23, due 3/20/23, were submitted 4/20/23 for grants 84.424, 84.367, and 84.425D. Two reports for the period ending 10/31/22, due 11/20/22, were submitted 11/21/22 for grants 84.173 and 84.027. One report for the quarter ending 3/31/23, due 4/20/23, was submitted 7/20/23 for grant 84.425D. One report for the quarter ending 6/30/23, due 7/20/23, was submitted 7/27/23 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 6 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. Four reports for the period ending 8/31/22, due 9/20/22, were submitted on 9/21/22 for grants 84.010, 84.424, and 84.367. One report for the quarter ending 3/31/23, due 4/20/23, was submitted on 7/20/23 for grant 84.425D. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 8/4/23 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.