8. 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. 9. Condition: The School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. A total of 5 reports were filed late. 10. Questioned Costs: N/A. 11. Context: The School District did not timely file expenditure reports for multiple grants. The report for the quarter ending 9/30/23, due 10/20/23, was submitted on 12/15/23 for grant 84.425D. The report for the period ending 11/30/23, due 12/20/23, was submitted on 1/27/24 for grant 84.010. The report for the quarter ending 12/31/23, due 1/20/24, was submitted on 4/19/24 for grant 84.010. The report for the period ending 2/29/24, due 3/20/24, was submitted on 4/15/24 for grant 84.425U. The report for the quarter ending 3/31/24, due 4/20/24, was submitted on 5/6/24 for grant 84.010. 12. 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. 13. 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 School District did not follow this process. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. 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 in a timely manner by the due dates.
8. 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. 9. Condition: The School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. A total of 5 reports were filed late. 10. Questioned Costs: N/A. 11. Context: The School District did not timely file expenditure reports for multiple grants. The report for the quarter ending 9/30/23, due 10/20/23, was submitted on 12/15/23 for grant 84.425D. The report for the period ending 11/30/23, due 12/20/23, was submitted on 1/27/24 for grant 84.010. The report for the quarter ending 12/31/23, due 1/20/24, was submitted on 4/19/24 for grant 84.010. The report for the period ending 2/29/24, due 3/20/24, was submitted on 4/15/24 for grant 84.425U. The report for the quarter ending 3/31/24, due 4/20/24, was submitted on 5/6/24 for grant 84.010. 12. 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. 13. 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 School District did not follow this process. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. 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 in a timely manner by the due dates.
8. 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. 9. Condition: The School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. A total of 5 reports were filed late. 10. Questioned Costs: N/A. 11. Context: The School District did not timely file expenditure reports for multiple grants. The report for the quarter ending 9/30/23, due 10/20/23, was submitted on 12/15/23 for grant 84.425D. The report for the period ending 11/30/23, due 12/20/23, was submitted on 1/27/24 for grant 84.010. The report for the quarter ending 12/31/23, due 1/20/24, was submitted on 4/19/24 for grant 84.010. The report for the period ending 2/29/24, due 3/20/24, was submitted on 4/15/24 for grant 84.425U. The report for the quarter ending 3/31/24, due 4/20/24, was submitted on 5/6/24 for grant 84.010. 12. 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. 13. 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 School District did not follow this process. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. 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 in a timely manner by the due dates.
8. 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. 9. Condition: The District did not claim expenditures in conformity with the approved detail budget. 10. Questioned Costs: $412. 11. Context: The District claimed an expenditure in error of which was not an allowable expenditure per the approved budget. The amount in question was $412 for employee salaries related to professional development. 12. Effect: The claimed employee's salary for professional development paid by the District were not included in the itemized budget and were not the intent of the budget line. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are supported by the underlying accounting records and are fairly presented in accordance with program requirements. These policies and procedures were not followed when the expenditure report was prepared and filed. 14. Recommendation: We recommend the District periodically review the itemized budget and file amendments as necessary for any changes. 15. Management's Response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
8. The compliance requirements for "L.Reporting", requires the District to maintain accurate accounting records for grant expenditures. In addition, per subpart D (Post Federal Award Requirements), § 200.302, the underlying accounting records must be adequately documented and consistent with the terms and conditions of the grant. 9. Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District claimed $80,199 of expenditures at 6/30/24. Upon review of the general ledger and quarterly expenditure report, it was determined that the District paid the expenditures in FY25 and thus should have been reported on the subsequent period's expenditure report. 10. Questioned Costs: N/A. 11. Context: The District claimed expenditures that did not agree with their underlying accounting records. 12. Effect: The District was not compliant with reporting requirements. Inaccurate reporting resulted in the District being reimbursed earlier than required for $80,199. As a result of the early claim, federal expenditures were reduced on the SEFA from $80,199 to $0. 13. Cause: Upon review of the general ledger and quarterly expenditure report, it was determined that the District erroneously claimed expenditures based on purchase orders and invoices, rather than actual payments made. The claim should have been made subsequent to 6/30/24 in the amount of $80,199. 14. 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. 15. Management's Response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
8. The compliance requirements for "L.Reporting", requires the District to maintain accurate accounting records for grant expenditures. In addition, per subpart D (Post Federal Award Requirements), § 200.302, the underlying accounting records must be adequately documented and consistent with the terms and conditions of the grant. 9. Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District overclaimed $5,331 of expenditures at 6/30/24. Upon review of the general ledger and quarterly expenditure report, it was determined that the District erroneously overstated their claim amount on one function object code by a cumulative amount of $5,331. Under 2530-500, total expenditures were $1,084,669 but District claimed $1,090,000, resulting in an overclaim of $5,331. 10. Questioned Costs: $5,331. 11. Context: The District claimed expenditures that did not agree with their underlying accounting records. 12. Effect: The District was not compliant with reporting requirements. Inaccurate reporting resulted in the District being reimbursed for an additional $5,331 as of 6/30/24. As a result of the overclaim, federal expenditures were reduced on the SEFA from $1,517,222 to $1,511,891. 13. Cause: The District claimed expenditures and subsequently voided the check; however the reissued check was for a lesser dollar amount and the total amount of the claim was not properly adjusted. Additionally, the voided check and reissued check were claimed under different function codes. 14. 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. 15. Management's Response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
8. 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. 9. Condition: The District did not claim expenditures in conformity with the approved detail budget. 10. Questioned Costs: $6,471. 11. Context: The District claimed an expenditure in error of which was not an allowable expenditure per the approved budget. The amount in question was $6,471 for payroll benefits for one teacher performing tasks not included in the approved budget. 12. Effect: The expenditures claimed specific to the employee's job duties paid by the District were not included in the itemized budget and were not the intent of the budget line. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are supported by the underlying accounting records and are fairly presented in accordance with program requirements. These policies and procedures were not followed when the expenditure report was prepared and filed. 14. Recommendation: We recommend the District periodically review the itemized budget and file amendments as necessary for any changes. 15. Management's Response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
8. 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. 9. Condition: The School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. A total of 5 reports were filed late. 10. Questioned Costs: N/A. 11. Context: The School District did not timely file expenditure reports for multiple grants. The report for the quarter ending 9/30/23, due 10/20/23, was submitted on 12/15/23 for grant 84.425D. The report for the period ending 11/30/23, due 12/20/23, was submitted on 1/27/24 for grant 84.010. The report for the quarter ending 12/31/23, due 1/20/24, was submitted on 4/19/24 for grant 84.010. The report for the period ending 2/29/24, due 3/20/24, was submitted on 4/15/24 for grant 84.425U. The report for the quarter ending 3/31/24, due 4/20/24, was submitted on 5/6/24 for grant 84.010. 12. 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. 13. 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 School District did not follow this process. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. 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 in a timely manner by the due dates.
8. 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. 9. Condition: The School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. A total of 5 reports were filed late. 10. Questioned Costs: N/A. 11. Context: The School District did not timely file expenditure reports for multiple grants. The report for the quarter ending 9/30/23, due 10/20/23, was submitted on 12/15/23 for grant 84.425D. The report for the period ending 11/30/23, due 12/20/23, was submitted on 1/27/24 for grant 84.010. The report for the quarter ending 12/31/23, due 1/20/24, was submitted on 4/19/24 for grant 84.010. The report for the period ending 2/29/24, due 3/20/24, was submitted on 4/15/24 for grant 84.425U. The report for the quarter ending 3/31/24, due 4/20/24, was submitted on 5/6/24 for grant 84.010. 12. 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. 13. 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 School District did not follow this process. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. 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 in a timely manner by the due dates.
8. 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. 9. Condition: The School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. A total of 5 reports were filed late. 10. Questioned Costs: N/A. 11. Context: The School District did not timely file expenditure reports for multiple grants. The report for the quarter ending 9/30/23, due 10/20/23, was submitted on 12/15/23 for grant 84.425D. The report for the period ending 11/30/23, due 12/20/23, was submitted on 1/27/24 for grant 84.010. The report for the quarter ending 12/31/23, due 1/20/24, was submitted on 4/19/24 for grant 84.010. The report for the period ending 2/29/24, due 3/20/24, was submitted on 4/15/24 for grant 84.425U. The report for the quarter ending 3/31/24, due 4/20/24, was submitted on 5/6/24 for grant 84.010. 12. 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. 13. 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 School District did not follow this process. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. 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 in a timely manner by the due dates.
8. 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. 9. Condition: The District did not claim expenditures in conformity with the approved detail budget. 10. Questioned Costs: $412. 11. Context: The District claimed an expenditure in error of which was not an allowable expenditure per the approved budget. The amount in question was $412 for employee salaries related to professional development. 12. Effect: The claimed employee's salary for professional development paid by the District were not included in the itemized budget and were not the intent of the budget line. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are supported by the underlying accounting records and are fairly presented in accordance with program requirements. These policies and procedures were not followed when the expenditure report was prepared and filed. 14. Recommendation: We recommend the District periodically review the itemized budget and file amendments as necessary for any changes. 15. Management's Response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
8. The compliance requirements for "L.Reporting", requires the District to maintain accurate accounting records for grant expenditures. In addition, per subpart D (Post Federal Award Requirements), § 200.302, the underlying accounting records must be adequately documented and consistent with the terms and conditions of the grant. 9. Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District claimed $80,199 of expenditures at 6/30/24. Upon review of the general ledger and quarterly expenditure report, it was determined that the District paid the expenditures in FY25 and thus should have been reported on the subsequent period's expenditure report. 10. Questioned Costs: N/A. 11. Context: The District claimed expenditures that did not agree with their underlying accounting records. 12. Effect: The District was not compliant with reporting requirements. Inaccurate reporting resulted in the District being reimbursed earlier than required for $80,199. As a result of the early claim, federal expenditures were reduced on the SEFA from $80,199 to $0. 13. Cause: Upon review of the general ledger and quarterly expenditure report, it was determined that the District erroneously claimed expenditures based on purchase orders and invoices, rather than actual payments made. The claim should have been made subsequent to 6/30/24 in the amount of $80,199. 14. 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. 15. Management's Response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
8. The compliance requirements for "L.Reporting", requires the District to maintain accurate accounting records for grant expenditures. In addition, per subpart D (Post Federal Award Requirements), § 200.302, the underlying accounting records must be adequately documented and consistent with the terms and conditions of the grant. 9. Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District overclaimed $5,331 of expenditures at 6/30/24. Upon review of the general ledger and quarterly expenditure report, it was determined that the District erroneously overstated their claim amount on one function object code by a cumulative amount of $5,331. Under 2530-500, total expenditures were $1,084,669 but District claimed $1,090,000, resulting in an overclaim of $5,331. 10. Questioned Costs: $5,331. 11. Context: The District claimed expenditures that did not agree with their underlying accounting records. 12. Effect: The District was not compliant with reporting requirements. Inaccurate reporting resulted in the District being reimbursed for an additional $5,331 as of 6/30/24. As a result of the overclaim, federal expenditures were reduced on the SEFA from $1,517,222 to $1,511,891. 13. Cause: The District claimed expenditures and subsequently voided the check; however the reissued check was for a lesser dollar amount and the total amount of the claim was not properly adjusted. Additionally, the voided check and reissued check were claimed under different function codes. 14. 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. 15. Management's Response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
8. 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. 9. Condition: The District did not claim expenditures in conformity with the approved detail budget. 10. Questioned Costs: $6,471. 11. Context: The District claimed an expenditure in error of which was not an allowable expenditure per the approved budget. The amount in question was $6,471 for payroll benefits for one teacher performing tasks not included in the approved budget. 12. Effect: The expenditures claimed specific to the employee's job duties paid by the District were not included in the itemized budget and were not the intent of the budget line. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are supported by the underlying accounting records and are fairly presented in accordance with program requirements. These policies and procedures were not followed when the expenditure report was prepared and filed. 14. Recommendation: We recommend the District periodically review the itemized budget and file amendments as necessary for any changes. 15. Management's Response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.