ELEMENTARY SCHOOL DISTRICT 159 07-016-1590-02 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2022 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2022 - 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Title I - Low Income; Title I - School Improvement & Accountability 4. Project No.: 21-4300; 22-4300; 22-4331 5. CFDA No.: 84.010A 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Per the Illinois State Board of Education (ISBE) guidelines for Electronic Expenditure Reporting, quarterly expenditure reports must be submitted to ISBE within 20 calendar days of the reporting period end date. 9. Condition15 The reports tested were not submitted to ISBE by the report due dates. 10. Questioned Costs16 None. 11. Context17 The reports tested were between 53 and 159 days late. 12. Effect The compliance requirement for reporting was not met. 13. Cause Turnover in management affected the timely submission of the quarterly expenditure reports. 14. Recommendation We recommend that procedures are put in place to ensure that the quarterly expenditure reports are submitted by the due dates set by ISBE. 15. Management's response18 Management agrees with the recommendation. 14 See footnote 11. 15 Include facts that support the deficiency identified on the audit finding (?200.516 (b)(3)). 16 Identify questioned costs as required by ?200.516 (a)(3 - 4). 17 See footnote 12. 18 To the extent practical, indicate when management does not agree with the finding, questioned cost, or both.
ELEMENTARY SCHOOL DISTRICT 159 07-016-1590-02 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2022 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2022 - 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Title I - Low Income; Title I - School Improvement & Accountability 4. Project No.: 21-4300; 22-4300; 22-4331 5. CFDA No.: 84.010A 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Per the Illinois State Board of Education (ISBE) guidelines for Electronic Expenditure Reporting, quarterly expenditure reports must be submitted to ISBE within 20 calendar days of the reporting period end date. 9. Condition15 The reports tested were not submitted to ISBE by the report due dates. 10. Questioned Costs16 None. 11. Context17 The reports tested were between 53 and 159 days late. 12. Effect The compliance requirement for reporting was not met. 13. Cause Turnover in management affected the timely submission of the quarterly expenditure reports. 14. Recommendation We recommend that procedures are put in place to ensure that the quarterly expenditure reports are submitted by the due dates set by ISBE. 15. Management's response18 Management agrees with the recommendation. 14 See footnote 11. 15 Include facts that support the deficiency identified on the audit finding (?200.516 (b)(3)). 16 Identify questioned costs as required by ?200.516 (a)(3 - 4). 17 See footnote 12. 18 To the extent practical, indicate when management does not agree with the finding, questioned cost, or both.
ELEMENTARY SCHOOL DISTRICT 159 07-016-1590-02 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2022 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2022 - 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Title I - Low Income; Title I - School Improvement & Accountability 4. Project No.: 21-4300; 22-4300; 22-4331 5. CFDA No.: 84.010A 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Per the Illinois State Board of Education (ISBE) guidelines for Electronic Expenditure Reporting, quarterly expenditure reports must be submitted to ISBE within 20 calendar days of the reporting period end date. 9. Condition15 The reports tested were not submitted to ISBE by the report due dates. 10. Questioned Costs16 None. 11. Context17 The reports tested were between 53 and 159 days late. 12. Effect The compliance requirement for reporting was not met. 13. Cause Turnover in management affected the timely submission of the quarterly expenditure reports. 14. Recommendation We recommend that procedures are put in place to ensure that the quarterly expenditure reports are submitted by the due dates set by ISBE. 15. Management's response18 Management agrees with the recommendation. 14 See footnote 11. 15 Include facts that support the deficiency identified on the audit finding (?200.516 (b)(3)). 16 Identify questioned costs as required by ?200.516 (a)(3 - 4). 17 See footnote 12. 18 To the extent practical, indicate when management does not agree with the finding, questioned cost, or both.
ELEMENTARY SCHOOL DISTRICT 159 07-016-1590-02 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2022 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2022 - 004 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: COVID-19 - Elementary and Secondary School Relief 4. Project No.: 21-4998-E2 5. CFDA No.: 84.425D 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Per the Illinois State Board of Education (ISBE) guidelines for Electronic Expenditure Reporting, quarterly expenditure reports must be submitted to ISBE within 20 calendar days of the reporting period end date. 9. Condition15 The reports tested were not submitted to ISBE by the report due dates. 10. Questioned Costs16 None. 11. Context17 The reports tested were between 19 and 71 days late. 12. Effect The compliance requirement for reporting was not met. 13. Cause Turnover in management affected the timely submission of the quarterly expenditure reports. 14. Recommendation We recommend that procedures are put in place to ensure that the quarterly expenditure reports are submitted by the due dates set by ISBE. 15. Management's response18 Management agrees with the recommendation. 14 See footnote 11. 15 Include facts that support the deficiency identified on the audit finding (?200.516 (b)(3)). 16 Identify questioned costs as required by ?200.516 (a)(3 - 4). 17 See footnote 12. 18 To the extent practical, indicate when management does not agree with the finding, questioned cost, or both.
ELEMENTARY SCHOOL DISTRICT 159 07-016-1590-02 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2022 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2022 - 005 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: COVID-19 - American Rescue Plan - Elementary and Secondary School Relief 4. Project No.: 22-4998-E3 5. CFDA No.: 84.425U 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Per the Illinois State Board of Education (ISBE) guidelines for Electronic Expenditure Reporting, quarterly expenditure reports must be submitted to ISBE within 20 calendar days of the reporting period end date. 9. Condition15 The reports tested were not submitted to ISBE by the report due dates. 10. Questioned Costs16 None. 11. Context17 The reports tested were between 10 and 71 days late. 12. Effect The compliance requirement for reporting was not met. 13. Cause Turnover in management affected the timely submission of the quarterly expenditure reports. 14. Recommendation We recommend that procedures are put in place to ensure that the quarterly expenditure reports are submitted by the due dates set by ISBE. 15. Management's response18 Management agrees with the recommendation. 14 See footnote 11. 15 Include facts that support the deficiency identified on the audit finding (?200.516 (b)(3)). 16 Identify questioned costs as required by ?200.516 (a)(3 - 4). 17 See footnote 12. 18 To the extent practical, indicate when management does not agree with the finding, questioned cost, or both.
ELEMENTARY SCHOOL DISTRICT 159 07-016-1590-02 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2022 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2022 - 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Title I - Low Income; Title I - School Improvement & Accountability 4. Project No.: 21-4300; 22-4300; 22-4331 5. CFDA No.: 84.010A 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Per the Illinois State Board of Education (ISBE) guidelines for Electronic Expenditure Reporting, quarterly expenditure reports must be submitted to ISBE within 20 calendar days of the reporting period end date. 9. Condition15 The reports tested were not submitted to ISBE by the report due dates. 10. Questioned Costs16 None. 11. Context17 The reports tested were between 53 and 159 days late. 12. Effect The compliance requirement for reporting was not met. 13. Cause Turnover in management affected the timely submission of the quarterly expenditure reports. 14. Recommendation We recommend that procedures are put in place to ensure that the quarterly expenditure reports are submitted by the due dates set by ISBE. 15. Management's response18 Management agrees with the recommendation. 14 See footnote 11. 15 Include facts that support the deficiency identified on the audit finding (?200.516 (b)(3)). 16 Identify questioned costs as required by ?200.516 (a)(3 - 4). 17 See footnote 12. 18 To the extent practical, indicate when management does not agree with the finding, questioned cost, or both.
ELEMENTARY SCHOOL DISTRICT 159 07-016-1590-02 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2022 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2022 - 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Title I - Low Income; Title I - School Improvement & Accountability 4. Project No.: 21-4300; 22-4300; 22-4331 5. CFDA No.: 84.010A 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Per the Illinois State Board of Education (ISBE) guidelines for Electronic Expenditure Reporting, quarterly expenditure reports must be submitted to ISBE within 20 calendar days of the reporting period end date. 9. Condition15 The reports tested were not submitted to ISBE by the report due dates. 10. Questioned Costs16 None. 11. Context17 The reports tested were between 53 and 159 days late. 12. Effect The compliance requirement for reporting was not met. 13. Cause Turnover in management affected the timely submission of the quarterly expenditure reports. 14. Recommendation We recommend that procedures are put in place to ensure that the quarterly expenditure reports are submitted by the due dates set by ISBE. 15. Management's response18 Management agrees with the recommendation. 14 See footnote 11. 15 Include facts that support the deficiency identified on the audit finding (?200.516 (b)(3)). 16 Identify questioned costs as required by ?200.516 (a)(3 - 4). 17 See footnote 12. 18 To the extent practical, indicate when management does not agree with the finding, questioned cost, or both.
ELEMENTARY SCHOOL DISTRICT 159 07-016-1590-02 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2022 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2022 - 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Title I - Low Income; Title I - School Improvement & Accountability 4. Project No.: 21-4300; 22-4300; 22-4331 5. CFDA No.: 84.010A 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Per the Illinois State Board of Education (ISBE) guidelines for Electronic Expenditure Reporting, quarterly expenditure reports must be submitted to ISBE within 20 calendar days of the reporting period end date. 9. Condition15 The reports tested were not submitted to ISBE by the report due dates. 10. Questioned Costs16 None. 11. Context17 The reports tested were between 53 and 159 days late. 12. Effect The compliance requirement for reporting was not met. 13. Cause Turnover in management affected the timely submission of the quarterly expenditure reports. 14. Recommendation We recommend that procedures are put in place to ensure that the quarterly expenditure reports are submitted by the due dates set by ISBE. 15. Management's response18 Management agrees with the recommendation. 14 See footnote 11. 15 Include facts that support the deficiency identified on the audit finding (?200.516 (b)(3)). 16 Identify questioned costs as required by ?200.516 (a)(3 - 4). 17 See footnote 12. 18 To the extent practical, indicate when management does not agree with the finding, questioned cost, or both.
ELEMENTARY SCHOOL DISTRICT 159 07-016-1590-02 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2022 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2022 - 004 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: COVID-19 - Elementary and Secondary School Relief 4. Project No.: 21-4998-E2 5. CFDA No.: 84.425D 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Per the Illinois State Board of Education (ISBE) guidelines for Electronic Expenditure Reporting, quarterly expenditure reports must be submitted to ISBE within 20 calendar days of the reporting period end date. 9. Condition15 The reports tested were not submitted to ISBE by the report due dates. 10. Questioned Costs16 None. 11. Context17 The reports tested were between 19 and 71 days late. 12. Effect The compliance requirement for reporting was not met. 13. Cause Turnover in management affected the timely submission of the quarterly expenditure reports. 14. Recommendation We recommend that procedures are put in place to ensure that the quarterly expenditure reports are submitted by the due dates set by ISBE. 15. Management's response18 Management agrees with the recommendation. 14 See footnote 11. 15 Include facts that support the deficiency identified on the audit finding (?200.516 (b)(3)). 16 Identify questioned costs as required by ?200.516 (a)(3 - 4). 17 See footnote 12. 18 To the extent practical, indicate when management does not agree with the finding, questioned cost, or both.
ELEMENTARY SCHOOL DISTRICT 159 07-016-1590-02 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2022 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2022 - 005 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: COVID-19 - American Rescue Plan - Elementary and Secondary School Relief 4. Project No.: 22-4998-E3 5. CFDA No.: 84.425U 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Per the Illinois State Board of Education (ISBE) guidelines for Electronic Expenditure Reporting, quarterly expenditure reports must be submitted to ISBE within 20 calendar days of the reporting period end date. 9. Condition15 The reports tested were not submitted to ISBE by the report due dates. 10. Questioned Costs16 None. 11. Context17 The reports tested were between 10 and 71 days late. 12. Effect The compliance requirement for reporting was not met. 13. Cause Turnover in management affected the timely submission of the quarterly expenditure reports. 14. Recommendation We recommend that procedures are put in place to ensure that the quarterly expenditure reports are submitted by the due dates set by ISBE. 15. Management's response18 Management agrees with the recommendation. 14 See footnote 11. 15 Include facts that support the deficiency identified on the audit finding (?200.516 (b)(3)). 16 Identify questioned costs as required by ?200.516 (a)(3 - 4). 17 See footnote 12. 18 To the extent practical, indicate when management does not agree with the finding, questioned cost, or both.