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 period, quarterly, and final reports by the due dates set by ISBE. A total of 11 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The report for the quarter ending 9/30/22, due 10/20/22, was submitted on 1/27/23 for grant 84.010. The report for the period ending 11/30/22, due 12/20/22, was submitted on 1/25/23 for grant 84.010. The reports for the quarter ending 12/31/22, due 1/20/23, were submitted on 1/27/23 for grants 84.010, 84.424, 84.365, and 84.367, and on 1/30/23 for grant 84.027, and on 3/1/23 for grant 84.010. The report for the quarter ending 3/31/23, due 4/20/23, was submitted on 5/2/23 for grant 84.424. The reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 7/24/23 for grant 84.365, and on 7/27/23 for grant 84.027. 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 period, quarterly, and final reports by the due dates set by ISBE. A total of 7 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 10/27/22 for grant 84.425D and on 11/14/22 for grants 84.425W and 84.027X. The reports for the quarter ending 12/31/22, due 1/20/23, were submitted on 1/30/23 for grants 84.425W and 84.027X, and on 3/1/23 for grant 84.425U. The report for the quarter ending 6/30/23, due 7/20/23, was submitted on 7/27/23 for grant 84.027X. 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 period, quarterly, and final reports by the due dates set by ISBE. A total of 11 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The report for the quarter ending 9/30/22, due 10/20/22, was submitted on 1/27/23 for grant 84.010. The report for the period ending 11/30/22, due 12/20/22, was submitted on 1/25/23 for grant 84.010. The reports for the quarter ending 12/31/22, due 1/20/23, were submitted on 1/27/23 for grants 84.010, 84.424, 84.365, and 84.367, and on 1/30/23 for grant 84.027, and on 3/1/23 for grant 84.010. The report for the quarter ending 3/31/23, due 4/20/23, was submitted on 5/2/23 for grant 84.424. The reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 7/24/23 for grant 84.365, and on 7/27/23 for grant 84.027. 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 period, quarterly, and final reports by the due dates set by ISBE. A total of 11 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The report for the quarter ending 9/30/22, due 10/20/22, was submitted on 1/27/23 for grant 84.010. The report for the period ending 11/30/22, due 12/20/22, was submitted on 1/25/23 for grant 84.010. The reports for the quarter ending 12/31/22, due 1/20/23, were submitted on 1/27/23 for grants 84.010, 84.424, 84.365, and 84.367, and on 1/30/23 for grant 84.027, and on 3/1/23 for grant 84.010. The report for the quarter ending 3/31/23, due 4/20/23, was submitted on 5/2/23 for grant 84.424. The reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 7/24/23 for grant 84.365, and on 7/27/23 for grant 84.027. 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 period, quarterly, and final reports by the due dates set by ISBE. A total of 11 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The report for the quarter ending 9/30/22, due 10/20/22, was submitted on 1/27/23 for grant 84.010. The report for the period ending 11/30/22, due 12/20/22, was submitted on 1/25/23 for grant 84.010. The reports for the quarter ending 12/31/22, due 1/20/23, were submitted on 1/27/23 for grants 84.010, 84.424, 84.365, and 84.367, and on 1/30/23 for grant 84.027, and on 3/1/23 for grant 84.010. The report for the quarter ending 3/31/23, due 4/20/23, was submitted on 5/2/23 for grant 84.424. The reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 7/24/23 for grant 84.365, and on 7/27/23 for grant 84.027. 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 period, quarterly, and final reports by the due dates set by ISBE. A total of 11 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The report for the quarter ending 9/30/22, due 10/20/22, was submitted on 1/27/23 for grant 84.010. The report for the period ending 11/30/22, due 12/20/22, was submitted on 1/25/23 for grant 84.010. The reports for the quarter ending 12/31/22, due 1/20/23, were submitted on 1/27/23 for grants 84.010, 84.424, 84.365, and 84.367, and on 1/30/23 for grant 84.027, and on 3/1/23 for grant 84.010. The report for the quarter ending 3/31/23, due 4/20/23, was submitted on 5/2/23 for grant 84.424. The reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 7/24/23 for grant 84.365, and on 7/27/23 for grant 84.027. 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 period, quarterly, and final reports by the due dates set by ISBE. A total of 11 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The report for the quarter ending 9/30/22, due 10/20/22, was submitted on 1/27/23 for grant 84.010. The report for the period ending 11/30/22, due 12/20/22, was submitted on 1/25/23 for grant 84.010. The reports for the quarter ending 12/31/22, due 1/20/23, were submitted on 1/27/23 for grants 84.010, 84.424, 84.365, and 84.367, and on 1/30/23 for grant 84.027, and on 3/1/23 for grant 84.010. The report for the quarter ending 3/31/23, due 4/20/23, was submitted on 5/2/23 for grant 84.424. The reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 7/24/23 for grant 84.365, and on 7/27/23 for grant 84.027. 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 period, quarterly, and final reports by the due dates set by ISBE. A total of 7 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 10/27/22 for grant 84.425D and on 11/14/22 for grants 84.425W and 84.027X. The reports for the quarter ending 12/31/22, due 1/20/23, were submitted on 1/30/23 for grants 84.425W and 84.027X, and on 3/1/23 for grant 84.425U. The report for the quarter ending 6/30/23, due 7/20/23, was submitted on 7/27/23 for grant 84.027X. 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 period, quarterly, and final reports by the due dates set by ISBE. A total of 7 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 10/27/22 for grant 84.425D and on 11/14/22 for grants 84.425W and 84.027X. The reports for the quarter ending 12/31/22, due 1/20/23, were submitted on 1/30/23 for grants 84.425W and 84.027X, and on 3/1/23 for grant 84.425U. The report for the quarter ending 6/30/23, due 7/20/23, was submitted on 7/27/23 for grant 84.027X. 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 period, quarterly, and final reports by the due dates set by ISBE. A total of 7 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 10/27/22 for grant 84.425D and on 11/14/22 for grants 84.425W and 84.027X. The reports for the quarter ending 12/31/22, due 1/20/23, were submitted on 1/30/23 for grants 84.425W and 84.027X, and on 3/1/23 for grant 84.425U. The report for the quarter ending 6/30/23, due 7/20/23, was submitted on 7/27/23 for grant 84.027X. 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 "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: $1,495. Context: The district claimed expenditures of $1,495 on the 4/30/23 expenditure report that were not allowed by the budget. The district purchased lunches for an event, however this line of the budget was for sanitation supplies. Effect: The District was not compliant with reporting requirements. Inaccurate reporting resulted in the District being reimbursed for an additional $1,495 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 finding and recommendation 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 period, quarterly, and final reports by the due dates set by ISBE. A total of 11 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The report for the quarter ending 9/30/22, due 10/20/22, was submitted on 1/27/23 for grant 84.010. The report for the period ending 11/30/22, due 12/20/22, was submitted on 1/25/23 for grant 84.010. The reports for the quarter ending 12/31/22, due 1/20/23, were submitted on 1/27/23 for grants 84.010, 84.424, 84.365, and 84.367, and on 1/30/23 for grant 84.027, and on 3/1/23 for grant 84.010. The report for the quarter ending 3/31/23, due 4/20/23, was submitted on 5/2/23 for grant 84.424. The reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 7/24/23 for grant 84.365, and on 7/27/23 for grant 84.027. 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 period, quarterly, and final reports by the due dates set by ISBE. A total of 7 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 10/27/22 for grant 84.425D and on 11/14/22 for grants 84.425W and 84.027X. The reports for the quarter ending 12/31/22, due 1/20/23, were submitted on 1/30/23 for grants 84.425W and 84.027X, and on 3/1/23 for grant 84.425U. The report for the quarter ending 6/30/23, due 7/20/23, was submitted on 7/27/23 for grant 84.027X. 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 period, quarterly, and final reports by the due dates set by ISBE. A total of 11 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The report for the quarter ending 9/30/22, due 10/20/22, was submitted on 1/27/23 for grant 84.010. The report for the period ending 11/30/22, due 12/20/22, was submitted on 1/25/23 for grant 84.010. The reports for the quarter ending 12/31/22, due 1/20/23, were submitted on 1/27/23 for grants 84.010, 84.424, 84.365, and 84.367, and on 1/30/23 for grant 84.027, and on 3/1/23 for grant 84.010. The report for the quarter ending 3/31/23, due 4/20/23, was submitted on 5/2/23 for grant 84.424. The reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 7/24/23 for grant 84.365, and on 7/27/23 for grant 84.027. 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 period, quarterly, and final reports by the due dates set by ISBE. A total of 11 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The report for the quarter ending 9/30/22, due 10/20/22, was submitted on 1/27/23 for grant 84.010. The report for the period ending 11/30/22, due 12/20/22, was submitted on 1/25/23 for grant 84.010. The reports for the quarter ending 12/31/22, due 1/20/23, were submitted on 1/27/23 for grants 84.010, 84.424, 84.365, and 84.367, and on 1/30/23 for grant 84.027, and on 3/1/23 for grant 84.010. The report for the quarter ending 3/31/23, due 4/20/23, was submitted on 5/2/23 for grant 84.424. The reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 7/24/23 for grant 84.365, and on 7/27/23 for grant 84.027. 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 period, quarterly, and final reports by the due dates set by ISBE. A total of 11 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The report for the quarter ending 9/30/22, due 10/20/22, was submitted on 1/27/23 for grant 84.010. The report for the period ending 11/30/22, due 12/20/22, was submitted on 1/25/23 for grant 84.010. The reports for the quarter ending 12/31/22, due 1/20/23, were submitted on 1/27/23 for grants 84.010, 84.424, 84.365, and 84.367, and on 1/30/23 for grant 84.027, and on 3/1/23 for grant 84.010. The report for the quarter ending 3/31/23, due 4/20/23, was submitted on 5/2/23 for grant 84.424. The reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 7/24/23 for grant 84.365, and on 7/27/23 for grant 84.027. 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 period, quarterly, and final reports by the due dates set by ISBE. A total of 11 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The report for the quarter ending 9/30/22, due 10/20/22, was submitted on 1/27/23 for grant 84.010. The report for the period ending 11/30/22, due 12/20/22, was submitted on 1/25/23 for grant 84.010. The reports for the quarter ending 12/31/22, due 1/20/23, were submitted on 1/27/23 for grants 84.010, 84.424, 84.365, and 84.367, and on 1/30/23 for grant 84.027, and on 3/1/23 for grant 84.010. The report for the quarter ending 3/31/23, due 4/20/23, was submitted on 5/2/23 for grant 84.424. The reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 7/24/23 for grant 84.365, and on 7/27/23 for grant 84.027. 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 period, quarterly, and final reports by the due dates set by ISBE. A total of 11 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The report for the quarter ending 9/30/22, due 10/20/22, was submitted on 1/27/23 for grant 84.010. The report for the period ending 11/30/22, due 12/20/22, was submitted on 1/25/23 for grant 84.010. The reports for the quarter ending 12/31/22, due 1/20/23, were submitted on 1/27/23 for grants 84.010, 84.424, 84.365, and 84.367, and on 1/30/23 for grant 84.027, and on 3/1/23 for grant 84.010. The report for the quarter ending 3/31/23, due 4/20/23, was submitted on 5/2/23 for grant 84.424. The reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 7/24/23 for grant 84.365, and on 7/27/23 for grant 84.027. 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 period, quarterly, and final reports by the due dates set by ISBE. A total of 7 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 10/27/22 for grant 84.425D and on 11/14/22 for grants 84.425W and 84.027X. The reports for the quarter ending 12/31/22, due 1/20/23, were submitted on 1/30/23 for grants 84.425W and 84.027X, and on 3/1/23 for grant 84.425U. The report for the quarter ending 6/30/23, due 7/20/23, was submitted on 7/27/23 for grant 84.027X. 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 period, quarterly, and final reports by the due dates set by ISBE. A total of 7 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 10/27/22 for grant 84.425D and on 11/14/22 for grants 84.425W and 84.027X. The reports for the quarter ending 12/31/22, due 1/20/23, were submitted on 1/30/23 for grants 84.425W and 84.027X, and on 3/1/23 for grant 84.425U. The report for the quarter ending 6/30/23, due 7/20/23, was submitted on 7/27/23 for grant 84.027X. 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 period, quarterly, and final reports by the due dates set by ISBE. A total of 7 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 10/27/22 for grant 84.425D and on 11/14/22 for grants 84.425W and 84.027X. The reports for the quarter ending 12/31/22, due 1/20/23, were submitted on 1/30/23 for grants 84.425W and 84.027X, and on 3/1/23 for grant 84.425U. The report for the quarter ending 6/30/23, due 7/20/23, was submitted on 7/27/23 for grant 84.027X. 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 "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: $1,495. Context: The district claimed expenditures of $1,495 on the 4/30/23 expenditure report that were not allowed by the budget. The district purchased lunches for an event, however this line of the budget was for sanitation supplies. Effect: The District was not compliant with reporting requirements. Inaccurate reporting resulted in the District being reimbursed for an additional $1,495 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 finding and recommendation as presented. See Corrective Action Plan provided by the District.