FAC Explorer

Audit 51455

FY End
2022-06-30
Total Expended
$3.10M
Findings
32
Programs
14
Organization: West Harvey-Dixmoor School District 147 (IL)
Year: 2022 Accepted: 2023-08-24
Auditor: John Kasperek CO INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
43648 2022-003 - - L
43649 2022-003 - - L
43650 2022-003 - - L
43651 2022-003 - - L
43652 2022-003 - - L
43653 2022-003 - - L
43654 2022-003 - - L
43655 2022-003 - - L
43656 2022-003 - - L
43657 2022-003 - - L
43658 2022-003 - - L
43659 2022-003 - - L
43660 2022-004 - - L
43661 2022-003 - - L
50024 2022-003 - - L
50025 2022-003 - - L
620090 2022-003 - - L
620091 2022-003 - - L
620092 2022-003 - - L
620093 2022-003 - - L
620094 2022-003 - - L
620095 2022-003 - - L
620096 2022-003 - - L
620097 2022-003 - - L
620098 2022-003 - - L
620099 2022-003 - - L
620100 2022-003 - - L
620101 2022-003 - - L
620102 2022-004 - - L
620103 2022-003 - - L
626466 2022-003 - - L
626467 2022-003 - - L

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $567,921 - 1
10.553 School Breakfast Program $178,396 Yes 0
84.424 Student Support and Academic Enrichment Program $86,503 - 1
84.367 Improving Teacher Quality State Grants $46,896 - 1
10.582 Fresh Fruit and Vegetable Program $22,430 Yes 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $20,301 - 0
10.560 State Administrative Expenses for Child Nutrition $19,378 Yes 0
10.555 National School Lunch Program $16,517 Yes 0
84.365 English Language Acquisition State Grants $13,783 - 0
10.559 Summer Food Service Program for Children $6,631 Yes 0
10.649 Pandemic Ebt Administrative Costs $614 Yes 0
84.027 Special Education_grants to States $0 - 1
84.173 Special Education_preschool Grants $0 - 1
84.425 Education Stabilization Fund $0 Yes 1

Contacts

Name Title Type
LMBJYQSK9NC6 Ernest Clark Auditee
7083999500 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 West Harvey Dixmoor School District 147 (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 West Harvey Dixmoor School District 147 (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 $67,930 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 West Harvey Dixmoor School District 147 (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 West Harvey Dixmoor School District 147 (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 2022-003
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for 20 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 10/1/21 for grants 84.010, 84.173, 84.027, 84.365, and 84.367. The reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 10/28/21 for grants 84.010, 84.173, 84.027, 84.425D, 84.424 and 84.367. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/25/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/26/22 for grants 84.010, 84.425D, 84.173, and 84.027. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Finding 2022-003
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for 20 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 10/1/21 for grants 84.010, 84.173, 84.027, 84.365, and 84.367. The reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 10/28/21 for grants 84.010, 84.173, 84.027, 84.425D, 84.424 and 84.367. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/25/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/26/22 for grants 84.010, 84.425D, 84.173, and 84.027. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Finding 2022-003
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for 20 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 10/1/21 for grants 84.010, 84.173, 84.027, 84.365, and 84.367. The reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 10/28/21 for grants 84.010, 84.173, 84.027, 84.425D, 84.424 and 84.367. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/25/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/26/22 for grants 84.010, 84.425D, 84.173, and 84.027. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Finding 2022-003
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for 20 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 10/1/21 for grants 84.010, 84.173, 84.027, 84.365, and 84.367. The reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 10/28/21 for grants 84.010, 84.173, 84.027, 84.425D, 84.424 and 84.367. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/25/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/26/22 for grants 84.010, 84.425D, 84.173, and 84.027. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Finding 2022-003
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for 20 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 10/1/21 for grants 84.010, 84.173, 84.027, 84.365, and 84.367. The reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 10/28/21 for grants 84.010, 84.173, 84.027, 84.425D, 84.424 and 84.367. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/25/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/26/22 for grants 84.010, 84.425D, 84.173, and 84.027. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Finding 2022-003
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for 20 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 10/1/21 for grants 84.010, 84.173, 84.027, 84.365, and 84.367. The reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 10/28/21 for grants 84.010, 84.173, 84.027, 84.425D, 84.424 and 84.367. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/25/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/26/22 for grants 84.010, 84.425D, 84.173, and 84.027. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Finding 2022-003
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for 20 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 10/1/21 for grants 84.010, 84.173, 84.027, 84.365, and 84.367. The reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 10/28/21 for grants 84.010, 84.173, 84.027, 84.425D, 84.424 and 84.367. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/25/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/26/22 for grants 84.010, 84.425D, 84.173, and 84.027. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Finding 2022-003
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for 20 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 10/1/21 for grants 84.010, 84.173, 84.027, 84.365, and 84.367. The reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 10/28/21 for grants 84.010, 84.173, 84.027, 84.425D, 84.424 and 84.367. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/25/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/26/22 for grants 84.010, 84.425D, 84.173, and 84.027. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Finding 2022-003
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for 20 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 10/1/21 for grants 84.010, 84.173, 84.027, 84.365, and 84.367. The reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 10/28/21 for grants 84.010, 84.173, 84.027, 84.425D, 84.424 and 84.367. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/25/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/26/22 for grants 84.010, 84.425D, 84.173, and 84.027. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Finding 2022-003
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for 20 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 10/1/21 for grants 84.010, 84.173, 84.027, 84.365, and 84.367. The reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 10/28/21 for grants 84.010, 84.173, 84.027, 84.425D, 84.424 and 84.367. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/25/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/26/22 for grants 84.010, 84.425D, 84.173, and 84.027. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Finding 2022-003
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for 20 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 10/1/21 for grants 84.010, 84.173, 84.027, 84.365, and 84.367. The reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 10/28/21 for grants 84.010, 84.173, 84.027, 84.425D, 84.424 and 84.367. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/25/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/26/22 for grants 84.010, 84.425D, 84.173, and 84.027. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Finding 2022-003
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for 20 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 10/1/21 for grants 84.010, 84.173, 84.027, 84.365, and 84.367. The reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 10/28/21 for grants 84.010, 84.173, 84.027, 84.425D, 84.424 and 84.367. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/25/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/26/22 for grants 84.010, 84.425D, 84.173, and 84.027. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Finding 2022-004
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: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the school district inadvertently claimed $8,226 of expenditures under 2530-300 and 2530-500 function codes for the same invoices. The correct claim was under 2530-300. Questioned Costs: $8,226. Context: The District claimed expenditures that were not allowable in the line item where they were submitted for the claim. Effect: The District was not compliant with reporting requirements. The District claimed expenditures under to separate function codes for the same invoices which resulted in a duplicate claim of $8,226. Cause: Policies and procedures are in place that provide reasonable assurance that the expenditures claimed to ISBE have underlying accounting records, but the expenditures were not accurately classified in the general ledger. 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 District.
Finding 2022-003
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for 20 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 10/1/21 for grants 84.010, 84.173, 84.027, 84.365, and 84.367. The reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 10/28/21 for grants 84.010, 84.173, 84.027, 84.425D, 84.424 and 84.367. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/25/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/26/22 for grants 84.010, 84.425D, 84.173, and 84.027. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Finding 2022-003
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for 20 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 10/1/21 for grants 84.010, 84.173, 84.027, 84.365, and 84.367. The reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 10/28/21 for grants 84.010, 84.173, 84.027, 84.425D, 84.424 and 84.367. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/25/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/26/22 for grants 84.010, 84.425D, 84.173, and 84.027. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Finding 2022-003
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for 20 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 10/1/21 for grants 84.010, 84.173, 84.027, 84.365, and 84.367. The reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 10/28/21 for grants 84.010, 84.173, 84.027, 84.425D, 84.424 and 84.367. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/25/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/26/22 for grants 84.010, 84.425D, 84.173, and 84.027. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Finding 2022-003
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for 20 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 10/1/21 for grants 84.010, 84.173, 84.027, 84.365, and 84.367. The reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 10/28/21 for grants 84.010, 84.173, 84.027, 84.425D, 84.424 and 84.367. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/25/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/26/22 for grants 84.010, 84.425D, 84.173, and 84.027. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Finding 2022-003
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for 20 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 10/1/21 for grants 84.010, 84.173, 84.027, 84.365, and 84.367. The reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 10/28/21 for grants 84.010, 84.173, 84.027, 84.425D, 84.424 and 84.367. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/25/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/26/22 for grants 84.010, 84.425D, 84.173, and 84.027. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Finding 2022-003
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for 20 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 10/1/21 for grants 84.010, 84.173, 84.027, 84.365, and 84.367. The reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 10/28/21 for grants 84.010, 84.173, 84.027, 84.425D, 84.424 and 84.367. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/25/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/26/22 for grants 84.010, 84.425D, 84.173, and 84.027. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Finding 2022-003
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for 20 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 10/1/21 for grants 84.010, 84.173, 84.027, 84.365, and 84.367. The reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 10/28/21 for grants 84.010, 84.173, 84.027, 84.425D, 84.424 and 84.367. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/25/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/26/22 for grants 84.010, 84.425D, 84.173, and 84.027. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Finding 2022-003
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for 20 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 10/1/21 for grants 84.010, 84.173, 84.027, 84.365, and 84.367. The reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 10/28/21 for grants 84.010, 84.173, 84.027, 84.425D, 84.424 and 84.367. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/25/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/26/22 for grants 84.010, 84.425D, 84.173, and 84.027. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Finding 2022-003
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for 20 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 10/1/21 for grants 84.010, 84.173, 84.027, 84.365, and 84.367. The reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 10/28/21 for grants 84.010, 84.173, 84.027, 84.425D, 84.424 and 84.367. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/25/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/26/22 for grants 84.010, 84.425D, 84.173, and 84.027. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Finding 2022-003
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for 20 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 10/1/21 for grants 84.010, 84.173, 84.027, 84.365, and 84.367. The reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 10/28/21 for grants 84.010, 84.173, 84.027, 84.425D, 84.424 and 84.367. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/25/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/26/22 for grants 84.010, 84.425D, 84.173, and 84.027. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Finding 2022-003
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for 20 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 10/1/21 for grants 84.010, 84.173, 84.027, 84.365, and 84.367. The reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 10/28/21 for grants 84.010, 84.173, 84.027, 84.425D, 84.424 and 84.367. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/25/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/26/22 for grants 84.010, 84.425D, 84.173, and 84.027. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Finding 2022-003
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for 20 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 10/1/21 for grants 84.010, 84.173, 84.027, 84.365, and 84.367. The reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 10/28/21 for grants 84.010, 84.173, 84.027, 84.425D, 84.424 and 84.367. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/25/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/26/22 for grants 84.010, 84.425D, 84.173, and 84.027. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Finding 2022-003
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for 20 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 10/1/21 for grants 84.010, 84.173, 84.027, 84.365, and 84.367. The reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 10/28/21 for grants 84.010, 84.173, 84.027, 84.425D, 84.424 and 84.367. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/25/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/26/22 for grants 84.010, 84.425D, 84.173, and 84.027. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Finding 2022-003
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for 20 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 10/1/21 for grants 84.010, 84.173, 84.027, 84.365, and 84.367. The reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 10/28/21 for grants 84.010, 84.173, 84.027, 84.425D, 84.424 and 84.367. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/25/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/26/22 for grants 84.010, 84.425D, 84.173, and 84.027. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Finding 2022-003
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for 20 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 10/1/21 for grants 84.010, 84.173, 84.027, 84.365, and 84.367. The reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 10/28/21 for grants 84.010, 84.173, 84.027, 84.425D, 84.424 and 84.367. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/25/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/26/22 for grants 84.010, 84.425D, 84.173, and 84.027. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Finding 2022-004
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: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the school district inadvertently claimed $8,226 of expenditures under 2530-300 and 2530-500 function codes for the same invoices. The correct claim was under 2530-300. Questioned Costs: $8,226. Context: The District claimed expenditures that were not allowable in the line item where they were submitted for the claim. Effect: The District was not compliant with reporting requirements. The District claimed expenditures under to separate function codes for the same invoices which resulted in a duplicate claim of $8,226. Cause: Policies and procedures are in place that provide reasonable assurance that the expenditures claimed to ISBE have underlying accounting records, but the expenditures were not accurately classified in the general ledger. 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 District.
Finding 2022-003
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for 20 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 10/1/21 for grants 84.010, 84.173, 84.027, 84.365, and 84.367. The reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 10/28/21 for grants 84.010, 84.173, 84.027, 84.425D, 84.424 and 84.367. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/25/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/26/22 for grants 84.010, 84.425D, 84.173, and 84.027. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Finding 2022-003
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for 20 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 10/1/21 for grants 84.010, 84.173, 84.027, 84.365, and 84.367. The reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 10/28/21 for grants 84.010, 84.173, 84.027, 84.425D, 84.424 and 84.367. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/25/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/26/22 for grants 84.010, 84.425D, 84.173, and 84.027. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.
Finding 2022-003
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for 20 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 10/1/21 for grants 84.010, 84.173, 84.027, 84.365, and 84.367. The reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 10/28/21 for grants 84.010, 84.173, 84.027, 84.425D, 84.424 and 84.367. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/25/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/26/22 for grants 84.010, 84.425D, 84.173, and 84.027. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.