FAC Explorer

Audit 39931

FY End
2022-06-30
Total Expended
$4.33M
Findings
14
Programs
11
Organization: Lincoln Elementary School District 156 (IL)
Year: 2022 Accepted: 2023-03-06
Auditor: John Kasperek CO INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
43512 2022-002 - - L
43513 2022-002 - - L
43514 2022-002 - - L
43515 2022-002 - - L
43516 2022-002 - - L
43517 2022-002 - - L
43518 2022-002 - - L
619954 2022-002 - - L
619955 2022-002 - - L
619956 2022-002 - - L
619957 2022-002 - - L
619958 2022-002 - - L
619959 2022-002 - - L
619960 2022-002 - - L

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $612,566 - 0
10.553 School Breakfast Program $204,058 - 0
10.555 National School Lunch Program $52,176 - 0
93.778 Medical Assistance Program $38,835 - 0
84.367 Improving Teacher Quality State Grants $38,422 - 0
10.559 Summer Food Service Program for Children $34,291 - 0
84.424 Student Support and Academic Enrichment Program $28,534 - 0
84.425 Education Stabilization Fund $22,296 Yes 0
84.173 Special Education_preschool Grants $10,125 - 1
84.027 Special Education_grants to States $7,756 - 1
84.365 English Language Acquisition State Grants $0 - 1

Contacts

Name Title Type
XLGTNB44S8N5 Anita Rice Auditee
7088626625 Stephanie Blanco Auditor
No contacts on file

Notes to SEFA

Title: Subrecipients Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of Lincoln Elementary School District No. 156 (District) under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position or cash flows of the District. Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. There are no amounts provided to subrecipients from each federal program listed on the accompanying Schedule of Expenditures of Federal Awards.
Title: Non-Cash Assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of Lincoln Elementary School District No. 156 (District) under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position or cash flows of the District. Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The District expended $52,176 in the form of non-cash assistance and has been included in the Schedule of Expenditures of Federal Awards.
Title: Other Information Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of Lincoln Elementary School District No. 156 (District) under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position or cash flows of the District. Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The District did not have any federal insurance in effect during the year ended June 30, 2022. The District did not have any loans or loan guarantees outstanding as of June 30, 2022. The District had no federal grants requiring matching expenditures.
Title: Major Program Determination Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of Lincoln Elementary School District No. 156 (District) under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position or cash flows of the District. Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. In accordance with the requirements of the Office of Management and Budget Uniform Requirements, Cost Principles, and Audit Requirements for Federal Awards, major programs for the District are individual programs or a cluster of programs determined using a risk-based analysis. The threshold for distinguishing Type A and Type B programs was $750,000.

Finding Details

Finding 2022-002
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 School District did not comply with the requirements of filing quarterly and final reports by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file multiple quarterly and final expenditure reports. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 10/18/2021 for grant 84.365 (21-4905-00). The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 10/20/2021 for grant 84.365 (21-4909-00). The report for the period ending 5/31/2022, due 6/20/2022, was submitted on 7/19/2022 for grants 84.173 (22-4600-00), 84.027 (22-4620-00), 84.027 (22-4620-EI) & 84.425W (22-4998-HL). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 8/11/2022 for grants 84.027X (22-4998-CE) & 84.425W (22-4998-HL). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 8/12/2022 for grants 84.173 (22-4600-00) & 84.027 (22-4620-00). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 8/18/2022 for grant 84.027 (22-4620-EI). Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School 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. See Corrective Action Plan provided by the School District.
Finding 2022-002
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 School District did not comply with the requirements of filing quarterly and final reports by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file multiple quarterly and final expenditure reports. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 10/18/2021 for grant 84.365 (21-4905-00). The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 10/20/2021 for grant 84.365 (21-4909-00). The report for the period ending 5/31/2022, due 6/20/2022, was submitted on 7/19/2022 for grants 84.173 (22-4600-00), 84.027 (22-4620-00), 84.027 (22-4620-EI) & 84.425W (22-4998-HL). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 8/11/2022 for grants 84.027X (22-4998-CE) & 84.425W (22-4998-HL). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 8/12/2022 for grants 84.173 (22-4600-00) & 84.027 (22-4620-00). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 8/18/2022 for grant 84.027 (22-4620-EI). Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School 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. See Corrective Action Plan provided by the School District.
Finding 2022-002
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 School District did not comply with the requirements of filing quarterly and final reports by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file multiple quarterly and final expenditure reports. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 10/18/2021 for grant 84.365 (21-4905-00). The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 10/20/2021 for grant 84.365 (21-4909-00). The report for the period ending 5/31/2022, due 6/20/2022, was submitted on 7/19/2022 for grants 84.173 (22-4600-00), 84.027 (22-4620-00), 84.027 (22-4620-EI) & 84.425W (22-4998-HL). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 8/11/2022 for grants 84.027X (22-4998-CE) & 84.425W (22-4998-HL). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 8/12/2022 for grants 84.173 (22-4600-00) & 84.027 (22-4620-00). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 8/18/2022 for grant 84.027 (22-4620-EI). Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School 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. See Corrective Action Plan provided by the School District.
Finding 2022-002
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 School District did not comply with the requirements of filing quarterly and final reports by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file multiple quarterly and final expenditure reports. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 10/18/2021 for grant 84.365 (21-4905-00). The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 10/20/2021 for grant 84.365 (21-4909-00). The report for the period ending 5/31/2022, due 6/20/2022, was submitted on 7/19/2022 for grants 84.173 (22-4600-00), 84.027 (22-4620-00), 84.027 (22-4620-EI) & 84.425W (22-4998-HL). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 8/11/2022 for grants 84.027X (22-4998-CE) & 84.425W (22-4998-HL). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 8/12/2022 for grants 84.173 (22-4600-00) & 84.027 (22-4620-00). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 8/18/2022 for grant 84.027 (22-4620-EI). Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School 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. See Corrective Action Plan provided by the School District.
Finding 2022-002
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 School District did not comply with the requirements of filing quarterly and final reports by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file multiple quarterly and final expenditure reports. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 10/18/2021 for grant 84.365 (21-4905-00). The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 10/20/2021 for grant 84.365 (21-4909-00). The report for the period ending 5/31/2022, due 6/20/2022, was submitted on 7/19/2022 for grants 84.173 (22-4600-00), 84.027 (22-4620-00), 84.027 (22-4620-EI) & 84.425W (22-4998-HL). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 8/11/2022 for grants 84.027X (22-4998-CE) & 84.425W (22-4998-HL). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 8/12/2022 for grants 84.173 (22-4600-00) & 84.027 (22-4620-00). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 8/18/2022 for grant 84.027 (22-4620-EI). Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School 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. See Corrective Action Plan provided by the School District.
Finding 2022-002
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 School District did not comply with the requirements of filing quarterly and final reports by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file multiple quarterly and final expenditure reports. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 10/18/2021 for grant 84.365 (21-4905-00). The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 10/20/2021 for grant 84.365 (21-4909-00). The report for the period ending 5/31/2022, due 6/20/2022, was submitted on 7/19/2022 for grants 84.173 (22-4600-00), 84.027 (22-4620-00), 84.027 (22-4620-EI) & 84.425W (22-4998-HL). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 8/11/2022 for grants 84.027X (22-4998-CE) & 84.425W (22-4998-HL). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 8/12/2022 for grants 84.173 (22-4600-00) & 84.027 (22-4620-00). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 8/18/2022 for grant 84.027 (22-4620-EI). Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School 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. See Corrective Action Plan provided by the School District.
Finding 2022-002
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 School District did not comply with the requirements of filing quarterly and final reports by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file multiple quarterly and final expenditure reports. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 10/18/2021 for grant 84.365 (21-4905-00). The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 10/20/2021 for grant 84.365 (21-4909-00). The report for the period ending 5/31/2022, due 6/20/2022, was submitted on 7/19/2022 for grants 84.173 (22-4600-00), 84.027 (22-4620-00), 84.027 (22-4620-EI) & 84.425W (22-4998-HL). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 8/11/2022 for grants 84.027X (22-4998-CE) & 84.425W (22-4998-HL). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 8/12/2022 for grants 84.173 (22-4600-00) & 84.027 (22-4620-00). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 8/18/2022 for grant 84.027 (22-4620-EI). Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School 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. See Corrective Action Plan provided by the School District.
Finding 2022-002
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 School District did not comply with the requirements of filing quarterly and final reports by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file multiple quarterly and final expenditure reports. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 10/18/2021 for grant 84.365 (21-4905-00). The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 10/20/2021 for grant 84.365 (21-4909-00). The report for the period ending 5/31/2022, due 6/20/2022, was submitted on 7/19/2022 for grants 84.173 (22-4600-00), 84.027 (22-4620-00), 84.027 (22-4620-EI) & 84.425W (22-4998-HL). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 8/11/2022 for grants 84.027X (22-4998-CE) & 84.425W (22-4998-HL). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 8/12/2022 for grants 84.173 (22-4600-00) & 84.027 (22-4620-00). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 8/18/2022 for grant 84.027 (22-4620-EI). Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School 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. See Corrective Action Plan provided by the School District.
Finding 2022-002
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 School District did not comply with the requirements of filing quarterly and final reports by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file multiple quarterly and final expenditure reports. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 10/18/2021 for grant 84.365 (21-4905-00). The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 10/20/2021 for grant 84.365 (21-4909-00). The report for the period ending 5/31/2022, due 6/20/2022, was submitted on 7/19/2022 for grants 84.173 (22-4600-00), 84.027 (22-4620-00), 84.027 (22-4620-EI) & 84.425W (22-4998-HL). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 8/11/2022 for grants 84.027X (22-4998-CE) & 84.425W (22-4998-HL). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 8/12/2022 for grants 84.173 (22-4600-00) & 84.027 (22-4620-00). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 8/18/2022 for grant 84.027 (22-4620-EI). Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School 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. See Corrective Action Plan provided by the School District.
Finding 2022-002
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 School District did not comply with the requirements of filing quarterly and final reports by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file multiple quarterly and final expenditure reports. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 10/18/2021 for grant 84.365 (21-4905-00). The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 10/20/2021 for grant 84.365 (21-4909-00). The report for the period ending 5/31/2022, due 6/20/2022, was submitted on 7/19/2022 for grants 84.173 (22-4600-00), 84.027 (22-4620-00), 84.027 (22-4620-EI) & 84.425W (22-4998-HL). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 8/11/2022 for grants 84.027X (22-4998-CE) & 84.425W (22-4998-HL). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 8/12/2022 for grants 84.173 (22-4600-00) & 84.027 (22-4620-00). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 8/18/2022 for grant 84.027 (22-4620-EI). Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School 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. See Corrective Action Plan provided by the School District.
Finding 2022-002
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 School District did not comply with the requirements of filing quarterly and final reports by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file multiple quarterly and final expenditure reports. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 10/18/2021 for grant 84.365 (21-4905-00). The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 10/20/2021 for grant 84.365 (21-4909-00). The report for the period ending 5/31/2022, due 6/20/2022, was submitted on 7/19/2022 for grants 84.173 (22-4600-00), 84.027 (22-4620-00), 84.027 (22-4620-EI) & 84.425W (22-4998-HL). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 8/11/2022 for grants 84.027X (22-4998-CE) & 84.425W (22-4998-HL). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 8/12/2022 for grants 84.173 (22-4600-00) & 84.027 (22-4620-00). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 8/18/2022 for grant 84.027 (22-4620-EI). Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School 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. See Corrective Action Plan provided by the School District.
Finding 2022-002
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 School District did not comply with the requirements of filing quarterly and final reports by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file multiple quarterly and final expenditure reports. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 10/18/2021 for grant 84.365 (21-4905-00). The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 10/20/2021 for grant 84.365 (21-4909-00). The report for the period ending 5/31/2022, due 6/20/2022, was submitted on 7/19/2022 for grants 84.173 (22-4600-00), 84.027 (22-4620-00), 84.027 (22-4620-EI) & 84.425W (22-4998-HL). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 8/11/2022 for grants 84.027X (22-4998-CE) & 84.425W (22-4998-HL). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 8/12/2022 for grants 84.173 (22-4600-00) & 84.027 (22-4620-00). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 8/18/2022 for grant 84.027 (22-4620-EI). Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School 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. See Corrective Action Plan provided by the School District.
Finding 2022-002
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 School District did not comply with the requirements of filing quarterly and final reports by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file multiple quarterly and final expenditure reports. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 10/18/2021 for grant 84.365 (21-4905-00). The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 10/20/2021 for grant 84.365 (21-4909-00). The report for the period ending 5/31/2022, due 6/20/2022, was submitted on 7/19/2022 for grants 84.173 (22-4600-00), 84.027 (22-4620-00), 84.027 (22-4620-EI) & 84.425W (22-4998-HL). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 8/11/2022 for grants 84.027X (22-4998-CE) & 84.425W (22-4998-HL). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 8/12/2022 for grants 84.173 (22-4600-00) & 84.027 (22-4620-00). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 8/18/2022 for grant 84.027 (22-4620-EI). Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School 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. See Corrective Action Plan provided by the School District.
Finding 2022-002
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 School District did not comply with the requirements of filing quarterly and final reports by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file multiple quarterly and final expenditure reports. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 10/18/2021 for grant 84.365 (21-4905-00). The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 10/20/2021 for grant 84.365 (21-4909-00). The report for the period ending 5/31/2022, due 6/20/2022, was submitted on 7/19/2022 for grants 84.173 (22-4600-00), 84.027 (22-4620-00), 84.027 (22-4620-EI) & 84.425W (22-4998-HL). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 8/11/2022 for grants 84.027X (22-4998-CE) & 84.425W (22-4998-HL). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 8/12/2022 for grants 84.173 (22-4600-00) & 84.027 (22-4620-00). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 8/18/2022 for grant 84.027 (22-4620-EI). Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School 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. See Corrective Action Plan provided by the School District.