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 District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for ten reports. '10. Questioned Costs: N/A. '11. Context: The District did not timely file period and quarterly expenditure reports for multiple grants. The report for period ending 8/31/23, due 9/20/23, was submitted 10/20/23 for grant 84.425C. The reports for the quarter ending 9/30/23, due 10/20/23, were submitted 10/25/23 for grant 84.425C and 12/20/23 for grants 84.027X and 84.173. The report for period ending 11/30/23, due 12/20/23, were submitted 1/24/24 for grant 84.425W. The reports for quarter ending 12/31/23, due 1/20/24, were submitted 1/22/24 for grant 84.425C and 2/6/24 for grant 84.425W. The report for quarter ending 3/31/24, due 4/20/24, were submitted 5/6/24 for grant 84.425W. The reports for quarter ending 6/30/24, due 7/20/24, were submitted 8/22/24 for grant 84.425U and 10/31/24 for grant 84.425W. '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 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 on a timely manner by the due dates. 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 District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for ten reports. '10. Questioned Costs: N/A. '11. Context: The District did not timely file period and quarterly expenditure reports for multiple grants. The report for period ending 8/31/23, due 9/20/23, was submitted 10/20/23 for grant 84.425C. The reports for the quarter ending 9/30/23, due 10/20/23, were submitted 10/25/23 for grant 84.425C and 12/20/23 for grants 84.027X and 84.173. The report for period ending 11/30/23, due 12/20/23, were submitted 1/24/24 for grant 84.425W. The reports for quarter ending 12/31/23, due 1/20/24, were submitted 1/22/24 for grant 84.425C and 2/6/24 for grant 84.425W. The report for quarter ending 3/31/24, due 4/20/24, were submitted 5/6/24 for grant 84.425W. The reports for quarter ending 6/30/24, due 7/20/24, were submitted 8/22/24 for grant 84.425U and 10/31/24 for grant 84.425W. '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 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 on a timely manner by the due dates. 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 District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for ten reports. '10. Questioned Costs: N/A. '11. Context: The District did not timely file period and quarterly expenditure reports for multiple grants. The report for period ending 8/31/23, due 9/20/23, was submitted 10/20/23 for grant 84.425C. The reports for the quarter ending 9/30/23, due 10/20/23, were submitted 10/25/23 for grant 84.425C and 12/20/23 for grants 84.027X and 84.173. The report for period ending 11/30/23, due 12/20/23, were submitted 1/24/24 for grant 84.425W. The reports for quarter ending 12/31/23, due 1/20/24, were submitted 1/22/24 for grant 84.425C and 2/6/24 for grant 84.425W. The report for quarter ending 3/31/24, due 4/20/24, were submitted 5/6/24 for grant 84.425W. The reports for quarter ending 6/30/24, due 7/20/24, were submitted 8/22/24 for grant 84.425U and 10/31/24 for grant 84.425W. '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 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 on a timely manner by the due dates. 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 District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for ten reports. '10. Questioned Costs: N/A. '11. Context: The District did not timely file period and quarterly expenditure reports for multiple grants. The report for period ending 8/31/23, due 9/20/23, was submitted 10/20/23 for grant 84.425C. The reports for the quarter ending 9/30/23, due 10/20/23, were submitted 10/25/23 for grant 84.425C and 12/20/23 for grants 84.027X and 84.173. The report for period ending 11/30/23, due 12/20/23, were submitted 1/24/24 for grant 84.425W. The reports for quarter ending 12/31/23, due 1/20/24, were submitted 1/22/24 for grant 84.425C and 2/6/24 for grant 84.425W. The report for quarter ending 3/31/24, due 4/20/24, were submitted 5/6/24 for grant 84.425W. The reports for quarter ending 6/30/24, due 7/20/24, were submitted 8/22/24 for grant 84.425U and 10/31/24 for grant 84.425W. '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 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 on a timely manner by the due dates. 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 District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for ten reports. '10. Questioned Costs: N/A. '11. Context: The District did not timely file period and quarterly expenditure reports for multiple grants. The report for period ending 8/31/23, due 9/20/23, was submitted 10/20/23 for grant 84.425C. The reports for the quarter ending 9/30/23, due 10/20/23, were submitted 10/25/23 for grant 84.425C and 12/20/23 for grants 84.027X and 84.173. The report for period ending 11/30/23, due 12/20/23, were submitted 1/24/24 for grant 84.425W. The reports for quarter ending 12/31/23, due 1/20/24, were submitted 1/22/24 for grant 84.425C and 2/6/24 for grant 84.425W. The report for quarter ending 3/31/24, due 4/20/24, were submitted 5/6/24 for grant 84.425W. The reports for quarter ending 6/30/24, due 7/20/24, were submitted 8/22/24 for grant 84.425U and 10/31/24 for grant 84.425W. '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 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 on a timely manner by the due dates. 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", requires the District to maintain accurate accounting records for grant expenditures. In addition, per subpart D (Post Federal Award Requirements), § 200.302, the underlying accounts records must be adequately documented and consistent with the terms and conditions of the grant. '9. Condition: The District claimed expenditures that did not agree with their underlying accounting records. '10. Questioned Costs: 6362. '11. Context: 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 $6,362 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 $6,362. under 2550-300, total expenditures were $4,573 but District claimed $10,935, resulting in an overclaim of $6,362. '12. Effect: The District was not compliant with reporting requirements. Inaccurate reporting resulted in the District being reimbursed for an additional $6,362 as of 6/30/24. 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 ensure claimed expenditures fall within or file amendments as necessary for any changes. 15. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the itemized budget and ensure claimed expenditures fall within the grant. 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", requires the District to maintain accurate accounting records for grant expenditures. In addition, per subpart D (Post Federal Award Requirements), § 200.302, the underlying accounts records must be adequately documented and consistent with the terms and conditions of the grant. '9. Condition: The District claimed expenditures that did not agree with their underlying accounting records. '10. Questioned Costs: 110867. '11. Context: During compliance testing of the District’s accounting records in comparison to the expenditure reports filed with the Illinois State Board of Education, it was noted that the District overclaimed a total of $110,867 in expenditures as of June 30, 2024. The following discrepancies were identified:
Function 1000-300: The District claimed $50,148 on the quarterly report filed as of 6/30/24. This amount could not be traced to the accounting records as of that date, resulting in an overclaim of $50,148.
Function 1000-200: The District claimed $107,470 on the final report filed 9/30/24. Supporting expenditures could only be provided for $67,752, resulting in an overclaim of $39,718.
Function 2130-100: The District claimed $10,440 on the final report filed 9/30/24. Supporting expenditures could only be provided for $10,200, resulting in an overclaim of $240.
Function 2130-200: The District claimed $1,054 on the final report filed 9/30/24. Supporting expenditures could only be provided for $709, resulting in an overclaim of $345.
Function 2400-100: The District claimed $44,160 on the final report filed 9/30/24. Supporting expenditures could only be provided for $37,960, resulting in an overclaim of $6,200.
Function 2660-300: The District claimed $1,711,854 on the final report filed 9/30/24 for expenditures as of 6/30/24. Supporting expenditures could only be provided for $1,697,638, resulting in an overclaim of $14,216.
'12. Effect: The District was not compliant with reporting requirements. Inaccurate reporting resulted in the District being reimbursed for an additional $110,867 as of 6/30/24. 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 ensure claimed expenditures fall within or file amendments as necessary for any changes. 15. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the itemized budget and ensure claimed expenditures fall within the grant. See Corrective Action Plan provided by the District.
8. 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. '9. Condition: The District did not claim expenditures in conformity with the approved detail budget. '10. Questioned Costs: N/A. '11. Context: The District claimed an expenditure in error under function code 2660 when it should have been claimed under function 2630. The amount in question was $23,532 paid to Sentinel Technologies for telephone infrastructure. '12. Effect: The goods purchased by the District were not included in the budget line they were claimed under but were allowable under another approved budget line. The District erroneously claimed the invoice under the incorrect 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 ensure claimed expenditures fall within or file amendments as necessary for any changes. 15. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the itemized budget and ensure claimed expenditures fall within the grant. See Corrective Action Plan provided by the District.
8. 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. '9. Condition: The District did not claim expenditures in conformity with the approved detail budget. '10. Questioned Costs: 19718. '11. Context: The District claimed expenditures in error which were not allowable expenditures per the approved budget for fourteen invoices totaling $19,718. The invoices were for cancellation fees, travel costs, and meals paid to multiple vendors which were not allowed under the budget. '12. Effect: The expenditures claimed 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 ensure claimed expenditures fall within or file amendments as necessary for any changes. 15. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the itemized budget and ensure claimed expenditures fall within the grant. See Corrective Action Plan provided by the District.
8. 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. '9. Condition: The District did not claim expenditures in conformity with the approved detail budget. '10. Questioned Costs: N/A. '11. Context: The District incorrectly claimed $791 in payroll benefit expenditures for twenty employees under function code 2400-200. These benefits should have been reported to ISBE under function code 1000-200 instead of 2400-200 to match the function and object to where the employees salaries were reported. '12. Effect: The expenditures claimed specific to the employee's job duties paid by the District were not included in the budget line they were claimed under but were allowable under another approved budget line. The District erroneously claimed the invoice under the incorrect 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 ensure claimed expenditures fall within or file amendments as necessary for any changes. 15. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the itemized budget and ensure claimed expenditures fall within the grant. See Corrective Action Plan provided by the District.
8. 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. '9. Condition: The District did not claim expenditures in conformity with the approved detail budget. '10. Questioned Costs: 976. '11. Context: The District incorrectly claimed expenditures that were not allowable under the approved budget. Specifically, $937 was claimed for salaries and $39 for payroll benefits related to employees 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 ensure claimed expenditures fall within or file amendments as necessary for any changes. 15. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the itemized budget and ensure claimed expenditures fall within the grant. 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 District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for ten reports. '10. Questioned Costs: N/A. '11. Context: The District did not timely file period and quarterly expenditure reports for multiple grants. The report for period ending 8/31/23, due 9/20/23, was submitted 10/20/23 for grant 84.425C. The reports for the quarter ending 9/30/23, due 10/20/23, were submitted 10/25/23 for grant 84.425C and 12/20/23 for grants 84.027X and 84.173. The report for period ending 11/30/23, due 12/20/23, were submitted 1/24/24 for grant 84.425W. The reports for quarter ending 12/31/23, due 1/20/24, were submitted 1/22/24 for grant 84.425C and 2/6/24 for grant 84.425W. The report for quarter ending 3/31/24, due 4/20/24, were submitted 5/6/24 for grant 84.425W. The reports for quarter ending 6/30/24, due 7/20/24, were submitted 8/22/24 for grant 84.425U and 10/31/24 for grant 84.425W. '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 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 on a timely manner by the due dates. 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 District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for ten reports. '10. Questioned Costs: N/A. '11. Context: The District did not timely file period and quarterly expenditure reports for multiple grants. The report for period ending 8/31/23, due 9/20/23, was submitted 10/20/23 for grant 84.425C. The reports for the quarter ending 9/30/23, due 10/20/23, were submitted 10/25/23 for grant 84.425C and 12/20/23 for grants 84.027X and 84.173. The report for period ending 11/30/23, due 12/20/23, were submitted 1/24/24 for grant 84.425W. The reports for quarter ending 12/31/23, due 1/20/24, were submitted 1/22/24 for grant 84.425C and 2/6/24 for grant 84.425W. The report for quarter ending 3/31/24, due 4/20/24, were submitted 5/6/24 for grant 84.425W. The reports for quarter ending 6/30/24, due 7/20/24, were submitted 8/22/24 for grant 84.425U and 10/31/24 for grant 84.425W. '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 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 on a timely manner by the due dates. 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 District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for ten reports. '10. Questioned Costs: N/A. '11. Context: The District did not timely file period and quarterly expenditure reports for multiple grants. The report for period ending 8/31/23, due 9/20/23, was submitted 10/20/23 for grant 84.425C. The reports for the quarter ending 9/30/23, due 10/20/23, were submitted 10/25/23 for grant 84.425C and 12/20/23 for grants 84.027X and 84.173. The report for period ending 11/30/23, due 12/20/23, were submitted 1/24/24 for grant 84.425W. The reports for quarter ending 12/31/23, due 1/20/24, were submitted 1/22/24 for grant 84.425C and 2/6/24 for grant 84.425W. The report for quarter ending 3/31/24, due 4/20/24, were submitted 5/6/24 for grant 84.425W. The reports for quarter ending 6/30/24, due 7/20/24, were submitted 8/22/24 for grant 84.425U and 10/31/24 for grant 84.425W. '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 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 on a timely manner by the due dates. 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 District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for ten reports. '10. Questioned Costs: N/A. '11. Context: The District did not timely file period and quarterly expenditure reports for multiple grants. The report for period ending 8/31/23, due 9/20/23, was submitted 10/20/23 for grant 84.425C. The reports for the quarter ending 9/30/23, due 10/20/23, were submitted 10/25/23 for grant 84.425C and 12/20/23 for grants 84.027X and 84.173. The report for period ending 11/30/23, due 12/20/23, were submitted 1/24/24 for grant 84.425W. The reports for quarter ending 12/31/23, due 1/20/24, were submitted 1/22/24 for grant 84.425C and 2/6/24 for grant 84.425W. The report for quarter ending 3/31/24, due 4/20/24, were submitted 5/6/24 for grant 84.425W. The reports for quarter ending 6/30/24, due 7/20/24, were submitted 8/22/24 for grant 84.425U and 10/31/24 for grant 84.425W. '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 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 on a timely manner by the due dates. 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 District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for ten reports. '10. Questioned Costs: N/A. '11. Context: The District did not timely file period and quarterly expenditure reports for multiple grants. The report for period ending 8/31/23, due 9/20/23, was submitted 10/20/23 for grant 84.425C. The reports for the quarter ending 9/30/23, due 10/20/23, were submitted 10/25/23 for grant 84.425C and 12/20/23 for grants 84.027X and 84.173. The report for period ending 11/30/23, due 12/20/23, were submitted 1/24/24 for grant 84.425W. The reports for quarter ending 12/31/23, due 1/20/24, were submitted 1/22/24 for grant 84.425C and 2/6/24 for grant 84.425W. The report for quarter ending 3/31/24, due 4/20/24, were submitted 5/6/24 for grant 84.425W. The reports for quarter ending 6/30/24, due 7/20/24, were submitted 8/22/24 for grant 84.425U and 10/31/24 for grant 84.425W. '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 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 on a timely manner by the due dates. 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", requires the District to maintain accurate accounting records for grant expenditures. In addition, per subpart D (Post Federal Award Requirements), § 200.302, the underlying accounts records must be adequately documented and consistent with the terms and conditions of the grant. '9. Condition: The District claimed expenditures that did not agree with their underlying accounting records. '10. Questioned Costs: 6362. '11. Context: 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 $6,362 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 $6,362. under 2550-300, total expenditures were $4,573 but District claimed $10,935, resulting in an overclaim of $6,362. '12. Effect: The District was not compliant with reporting requirements. Inaccurate reporting resulted in the District being reimbursed for an additional $6,362 as of 6/30/24. 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 ensure claimed expenditures fall within or file amendments as necessary for any changes. 15. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the itemized budget and ensure claimed expenditures fall within the grant. 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", requires the District to maintain accurate accounting records for grant expenditures. In addition, per subpart D (Post Federal Award Requirements), § 200.302, the underlying accounts records must be adequately documented and consistent with the terms and conditions of the grant. '9. Condition: The District claimed expenditures that did not agree with their underlying accounting records. '10. Questioned Costs: 110867. '11. Context: During compliance testing of the District’s accounting records in comparison to the expenditure reports filed with the Illinois State Board of Education, it was noted that the District overclaimed a total of $110,867 in expenditures as of June 30, 2024. The following discrepancies were identified:
Function 1000-300: The District claimed $50,148 on the quarterly report filed as of 6/30/24. This amount could not be traced to the accounting records as of that date, resulting in an overclaim of $50,148.
Function 1000-200: The District claimed $107,470 on the final report filed 9/30/24. Supporting expenditures could only be provided for $67,752, resulting in an overclaim of $39,718.
Function 2130-100: The District claimed $10,440 on the final report filed 9/30/24. Supporting expenditures could only be provided for $10,200, resulting in an overclaim of $240.
Function 2130-200: The District claimed $1,054 on the final report filed 9/30/24. Supporting expenditures could only be provided for $709, resulting in an overclaim of $345.
Function 2400-100: The District claimed $44,160 on the final report filed 9/30/24. Supporting expenditures could only be provided for $37,960, resulting in an overclaim of $6,200.
Function 2660-300: The District claimed $1,711,854 on the final report filed 9/30/24 for expenditures as of 6/30/24. Supporting expenditures could only be provided for $1,697,638, resulting in an overclaim of $14,216.
'12. Effect: The District was not compliant with reporting requirements. Inaccurate reporting resulted in the District being reimbursed for an additional $110,867 as of 6/30/24. 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 ensure claimed expenditures fall within or file amendments as necessary for any changes. 15. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the itemized budget and ensure claimed expenditures fall within the grant. See Corrective Action Plan provided by the District.
8. 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. '9. Condition: The District did not claim expenditures in conformity with the approved detail budget. '10. Questioned Costs: N/A. '11. Context: The District claimed an expenditure in error under function code 2660 when it should have been claimed under function 2630. The amount in question was $23,532 paid to Sentinel Technologies for telephone infrastructure. '12. Effect: The goods purchased by the District were not included in the budget line they were claimed under but were allowable under another approved budget line. The District erroneously claimed the invoice under the incorrect 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 ensure claimed expenditures fall within or file amendments as necessary for any changes. 15. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the itemized budget and ensure claimed expenditures fall within the grant. See Corrective Action Plan provided by the District.
8. 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. '9. Condition: The District did not claim expenditures in conformity with the approved detail budget. '10. Questioned Costs: 19718. '11. Context: The District claimed expenditures in error which were not allowable expenditures per the approved budget for fourteen invoices totaling $19,718. The invoices were for cancellation fees, travel costs, and meals paid to multiple vendors which were not allowed under the budget. '12. Effect: The expenditures claimed 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 ensure claimed expenditures fall within or file amendments as necessary for any changes. 15. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the itemized budget and ensure claimed expenditures fall within the grant. See Corrective Action Plan provided by the District.
8. 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. '9. Condition: The District did not claim expenditures in conformity with the approved detail budget. '10. Questioned Costs: N/A. '11. Context: The District incorrectly claimed $791 in payroll benefit expenditures for twenty employees under function code 2400-200. These benefits should have been reported to ISBE under function code 1000-200 instead of 2400-200 to match the function and object to where the employees salaries were reported. '12. Effect: The expenditures claimed specific to the employee's job duties paid by the District were not included in the budget line they were claimed under but were allowable under another approved budget line. The District erroneously claimed the invoice under the incorrect 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 ensure claimed expenditures fall within or file amendments as necessary for any changes. 15. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the itemized budget and ensure claimed expenditures fall within the grant. See Corrective Action Plan provided by the District.
8. 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. '9. Condition: The District did not claim expenditures in conformity with the approved detail budget. '10. Questioned Costs: 976. '11. Context: The District incorrectly claimed expenditures that were not allowable under the approved budget. Specifically, $937 was claimed for salaries and $39 for payroll benefits related to employees 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 ensure claimed expenditures fall within or file amendments as necessary for any changes. 15. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the itemized budget and ensure claimed expenditures fall within the grant. See Corrective Action Plan provided by the District.