Audit 53487

FY End
2022-06-30
Total Expended
$6.88M
Findings
62
Programs
15
Year: 2022 Accepted: 2023-09-27

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
43954 2022-004 Material Weakness - L
43955 2022-004 Material Weakness - L
44030 2022-004 Material Weakness - L
44427 2022-004 Material Weakness - L
44428 2022-004 Material Weakness - L
44429 2022-004 Material Weakness - L
45237 2022-004 Material Weakness - L
45238 2022-004 Material Weakness - L
45239 2022-004 Material Weakness - L
45240 2022-005 - - L
45241 2022-005 - - L
45242 2022-005 - - L
45243 2022-005 - - L
45244 2022-005 - - L
45245 2022-005 - - L
45246 2022-005 - - L
45591 2022-005 - - L
45592 2022-005 - - L
45593 2022-005 - - L
45594 2022-005 - - L
45595 2022-005 - - L
45596 2022-007 - - A
45597 2022-005 - - L
45598 2022-006 - Yes L
45599 2022-005 - - L
45600 2022-005 - - L
45601 2022-005 - - L
45602 2022-005 - - L
45603 2022-005 - - L
45604 2022-005 - - L
45605 2022-006 - Yes L
620396 2022-004 Material Weakness - L
620397 2022-004 Material Weakness - L
620472 2022-004 Material Weakness - L
620869 2022-004 Material Weakness - L
620870 2022-004 Material Weakness - L
620871 2022-004 Material Weakness - L
621679 2022-004 Material Weakness - L
621680 2022-004 Material Weakness - L
621681 2022-004 Material Weakness - L
621682 2022-005 - - L
621683 2022-005 - - L
621684 2022-005 - - L
621685 2022-005 - - L
621686 2022-005 - - L
621687 2022-005 - - L
621688 2022-005 - - L
622033 2022-005 - - L
622034 2022-005 - - L
622035 2022-005 - - L
622036 2022-005 - - L
622037 2022-005 - - L
622038 2022-007 - - A
622039 2022-005 - - L
622040 2022-006 - Yes L
622041 2022-005 - - L
622042 2022-005 - - L
622043 2022-005 - - L
622044 2022-005 - - L
622045 2022-005 - - L
622046 2022-005 - - L
622047 2022-006 - Yes L

Contacts

Name Title Type
FUNDMB3NFB83 Lela Bridges Auditee
7083330300 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 Harvey Public Schools District 152 (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 Harvey Public Schools District 152 (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 $26,433 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 Harvey Public Schools District 152 (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 Harvey Public Schools District 152 (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

Criteria or specific requirement (including statutory, regulatory, or other citation) The compliance requirements for "L. Reporting", requires the District to maintain accurate records for grant claims and be supported by underlying records. Condition The District could not provide support for monthly claims submitted in FY22. Questioned Costs N/A. Context Monthly claims for reimbursement are based on meal counts submitted to ISBE. The District could not supply supporting documentation for the monthly claim counts in FY22. Effect We were unable to determine if counts claimed were appropriate due to the lack of supporting documentation. Cause Policies and procedures regarding document retention were not followed. Recommendation We recommend the District?s business office work in conjunction with the District?s grant management coordinator to ensure that supporting documentation is retained. Management's Response The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
Criteria or specific requirement (including statutory, regulatory, or other citation) The compliance requirements for "L. Reporting", requires the District to maintain accurate records for grant claims and be supported by underlying records. Condition The District could not provide support for monthly claims submitted in FY22. Questioned Costs N/A. Context Monthly claims for reimbursement are based on meal counts submitted to ISBE. The District could not supply supporting documentation for the monthly claim counts in FY22. Effect We were unable to determine if counts claimed were appropriate due to the lack of supporting documentation. Cause Policies and procedures regarding document retention were not followed. Recommendation We recommend the District?s business office work in conjunction with the District?s grant management coordinator to ensure that supporting documentation is retained. Management's Response The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
Criteria or specific requirement (including statutory, regulatory, or other citation) The compliance requirements for "L. Reporting", requires the District to maintain accurate records for grant claims and be supported by underlying records. Condition The District could not provide support for monthly claims submitted in FY22. Questioned Costs N/A. Context Monthly claims for reimbursement are based on meal counts submitted to ISBE. The District could not supply supporting documentation for the monthly claim counts in FY22. Effect We were unable to determine if counts claimed were appropriate due to the lack of supporting documentation. Cause Policies and procedures regarding document retention were not followed. Recommendation We recommend the District?s business office work in conjunction with the District?s grant management coordinator to ensure that supporting documentation is retained. Management's Response The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
Criteria or specific requirement (including statutory, regulatory, or other citation) The compliance requirements for "L. Reporting", requires the District to maintain accurate records for grant claims and be supported by underlying records. Condition The District could not provide support for monthly claims submitted in FY22. Questioned Costs N/A. Context Monthly claims for reimbursement are based on meal counts submitted to ISBE. The District could not supply supporting documentation for the monthly claim counts in FY22. Effect We were unable to determine if counts claimed were appropriate due to the lack of supporting documentation. Cause Policies and procedures regarding document retention were not followed. Recommendation We recommend the District?s business office work in conjunction with the District?s grant management coordinator to ensure that supporting documentation is retained. Management's Response The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
Criteria or specific requirement (including statutory, regulatory, or other citation) The compliance requirements for "L. Reporting", requires the District to maintain accurate records for grant claims and be supported by underlying records. Condition The District could not provide support for monthly claims submitted in FY22. Questioned Costs N/A. Context Monthly claims for reimbursement are based on meal counts submitted to ISBE. The District could not supply supporting documentation for the monthly claim counts in FY22. Effect We were unable to determine if counts claimed were appropriate due to the lack of supporting documentation. Cause Policies and procedures regarding document retention were not followed. Recommendation We recommend the District?s business office work in conjunction with the District?s grant management coordinator to ensure that supporting documentation is retained. Management's Response The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
Criteria or specific requirement (including statutory, regulatory, or other citation) The compliance requirements for "L. Reporting", requires the District to maintain accurate records for grant claims and be supported by underlying records. Condition The District could not provide support for monthly claims submitted in FY22. Questioned Costs N/A. Context Monthly claims for reimbursement are based on meal counts submitted to ISBE. The District could not supply supporting documentation for the monthly claim counts in FY22. Effect We were unable to determine if counts claimed were appropriate due to the lack of supporting documentation. Cause Policies and procedures regarding document retention were not followed. Recommendation We recommend the District?s business office work in conjunction with the District?s grant management coordinator to ensure that supporting documentation is retained. Management's Response The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
Criteria or specific requirement (including statutory, regulatory, or other citation) The compliance requirements for "L. Reporting", requires the District to maintain accurate records for grant claims and be supported by underlying records. Condition The District could not provide support for monthly claims submitted in FY22. Questioned Costs N/A. Context Monthly claims for reimbursement are based on meal counts submitted to ISBE. The District could not supply supporting documentation for the monthly claim counts in FY22. Effect We were unable to determine if counts claimed were appropriate due to the lack of supporting documentation. Cause Policies and procedures regarding document retention were not followed. Recommendation We recommend the District?s business office work in conjunction with the District?s grant management coordinator to ensure that supporting documentation is retained. Management's Response The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
Criteria or specific requirement (including statutory, regulatory, or other citation) The compliance requirements for "L. Reporting", requires the District to maintain accurate records for grant claims and be supported by underlying records. Condition The District could not provide support for monthly claims submitted in FY22. Questioned Costs N/A. Context Monthly claims for reimbursement are based on meal counts submitted to ISBE. The District could not supply supporting documentation for the monthly claim counts in FY22. Effect We were unable to determine if counts claimed were appropriate due to the lack of supporting documentation. Cause Policies and procedures regarding document retention were not followed. Recommendation We recommend the District?s business office work in conjunction with the District?s grant management coordinator to ensure that supporting documentation is retained. Management's Response The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
Criteria or specific requirement (including statutory, regulatory, or other citation) The compliance requirements for "L. Reporting", requires the District to maintain accurate records for grant claims and be supported by underlying records. Condition The District could not provide support for monthly claims submitted in FY22. Questioned Costs N/A. Context Monthly claims for reimbursement are based on meal counts submitted to ISBE. The District could not supply supporting documentation for the monthly claim counts in FY22. Effect We were unable to determine if counts claimed were appropriate due to the lack of supporting documentation. Cause Policies and procedures regarding document retention were not followed. Recommendation We recommend the District?s business office work in conjunction with the District?s grant management coordinator to ensure that supporting documentation is retained. Management's Response The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
Criteria 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 dates set by ISBE for 33 reports. Questioned Costs N/A. Context The School 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 9/28/21 for grants 84.367 and 84.010 and on 10/5/21 for grant 84.365. The reports for the quarter ending 9/30/21 due 10/20/21 were submitted on 10/25/21 for grants 84.010 and 84.367, and on 1/13/22 for grant 84.425D. The reports for the period ending 11/30/21 due 12/20/21 were submitted on 1/5/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22 were submitted on 1/24/22 for grants 84.027, 84.173, 84.365 and 84.425D and on 1/27/22 for grant 84.425U. The reports for the quarter ending 3/31/22 due 4/20/22 were submitted on 4/21/22 for grants 84.027, 84.173, 84.367, 84.010, 84.425D, 84.425U, and 84.425W, and on 4/23/22 for grants 84.027 and 84.425D. The reports for the quarter ending 6/30/22 due 7/20/22 were submitted on 8/8/22 for grants 84.027 and 84.173, and on 8/15/22 for grants 84.325 and 84.027X. 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. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Criteria 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 dates set by ISBE for 33 reports. Questioned Costs N/A. Context The School 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 9/28/21 for grants 84.367 and 84.010 and on 10/5/21 for grant 84.365. The reports for the quarter ending 9/30/21 due 10/20/21 were submitted on 10/25/21 for grants 84.010 and 84.367, and on 1/13/22 for grant 84.425D. The reports for the period ending 11/30/21 due 12/20/21 were submitted on 1/5/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22 were submitted on 1/24/22 for grants 84.027, 84.173, 84.365 and 84.425D and on 1/27/22 for grant 84.425U. The reports for the quarter ending 3/31/22 due 4/20/22 were submitted on 4/21/22 for grants 84.027, 84.173, 84.367, 84.010, 84.425D, 84.425U, and 84.425W, and on 4/23/22 for grants 84.027 and 84.425D. The reports for the quarter ending 6/30/22 due 7/20/22 were submitted on 8/8/22 for grants 84.027 and 84.173, and on 8/15/22 for grants 84.325 and 84.027X. 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. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Criteria 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 dates set by ISBE for 33 reports. Questioned Costs N/A. Context The School 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 9/28/21 for grants 84.367 and 84.010 and on 10/5/21 for grant 84.365. The reports for the quarter ending 9/30/21 due 10/20/21 were submitted on 10/25/21 for grants 84.010 and 84.367, and on 1/13/22 for grant 84.425D. The reports for the period ending 11/30/21 due 12/20/21 were submitted on 1/5/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22 were submitted on 1/24/22 for grants 84.027, 84.173, 84.365 and 84.425D and on 1/27/22 for grant 84.425U. The reports for the quarter ending 3/31/22 due 4/20/22 were submitted on 4/21/22 for grants 84.027, 84.173, 84.367, 84.010, 84.425D, 84.425U, and 84.425W, and on 4/23/22 for grants 84.027 and 84.425D. The reports for the quarter ending 6/30/22 due 7/20/22 were submitted on 8/8/22 for grants 84.027 and 84.173, and on 8/15/22 for grants 84.325 and 84.027X. 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. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Criteria 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 dates set by ISBE for 33 reports. Questioned Costs N/A. Context The School 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 9/28/21 for grants 84.367 and 84.010 and on 10/5/21 for grant 84.365. The reports for the quarter ending 9/30/21 due 10/20/21 were submitted on 10/25/21 for grants 84.010 and 84.367, and on 1/13/22 for grant 84.425D. The reports for the period ending 11/30/21 due 12/20/21 were submitted on 1/5/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22 were submitted on 1/24/22 for grants 84.027, 84.173, 84.365 and 84.425D and on 1/27/22 for grant 84.425U. The reports for the quarter ending 3/31/22 due 4/20/22 were submitted on 4/21/22 for grants 84.027, 84.173, 84.367, 84.010, 84.425D, 84.425U, and 84.425W, and on 4/23/22 for grants 84.027 and 84.425D. The reports for the quarter ending 6/30/22 due 7/20/22 were submitted on 8/8/22 for grants 84.027 and 84.173, and on 8/15/22 for grants 84.325 and 84.027X. 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. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Criteria 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 dates set by ISBE for 33 reports. Questioned Costs N/A. Context The School 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 9/28/21 for grants 84.367 and 84.010 and on 10/5/21 for grant 84.365. The reports for the quarter ending 9/30/21 due 10/20/21 were submitted on 10/25/21 for grants 84.010 and 84.367, and on 1/13/22 for grant 84.425D. The reports for the period ending 11/30/21 due 12/20/21 were submitted on 1/5/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22 were submitted on 1/24/22 for grants 84.027, 84.173, 84.365 and 84.425D and on 1/27/22 for grant 84.425U. The reports for the quarter ending 3/31/22 due 4/20/22 were submitted on 4/21/22 for grants 84.027, 84.173, 84.367, 84.010, 84.425D, 84.425U, and 84.425W, and on 4/23/22 for grants 84.027 and 84.425D. The reports for the quarter ending 6/30/22 due 7/20/22 were submitted on 8/8/22 for grants 84.027 and 84.173, and on 8/15/22 for grants 84.325 and 84.027X. 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. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Criteria 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 dates set by ISBE for 33 reports. Questioned Costs N/A. Context The School 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 9/28/21 for grants 84.367 and 84.010 and on 10/5/21 for grant 84.365. The reports for the quarter ending 9/30/21 due 10/20/21 were submitted on 10/25/21 for grants 84.010 and 84.367, and on 1/13/22 for grant 84.425D. The reports for the period ending 11/30/21 due 12/20/21 were submitted on 1/5/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22 were submitted on 1/24/22 for grants 84.027, 84.173, 84.365 and 84.425D and on 1/27/22 for grant 84.425U. The reports for the quarter ending 3/31/22 due 4/20/22 were submitted on 4/21/22 for grants 84.027, 84.173, 84.367, 84.010, 84.425D, 84.425U, and 84.425W, and on 4/23/22 for grants 84.027 and 84.425D. The reports for the quarter ending 6/30/22 due 7/20/22 were submitted on 8/8/22 for grants 84.027 and 84.173, and on 8/15/22 for grants 84.325 and 84.027X. 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. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Criteria 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 dates set by ISBE for 33 reports. Questioned Costs N/A. Context The School 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 9/28/21 for grants 84.367 and 84.010 and on 10/5/21 for grant 84.365. The reports for the quarter ending 9/30/21 due 10/20/21 were submitted on 10/25/21 for grants 84.010 and 84.367, and on 1/13/22 for grant 84.425D. The reports for the period ending 11/30/21 due 12/20/21 were submitted on 1/5/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22 were submitted on 1/24/22 for grants 84.027, 84.173, 84.365 and 84.425D and on 1/27/22 for grant 84.425U. The reports for the quarter ending 3/31/22 due 4/20/22 were submitted on 4/21/22 for grants 84.027, 84.173, 84.367, 84.010, 84.425D, 84.425U, and 84.425W, and on 4/23/22 for grants 84.027 and 84.425D. The reports for the quarter ending 6/30/22 due 7/20/22 were submitted on 8/8/22 for grants 84.027 and 84.173, and on 8/15/22 for grants 84.325 and 84.027X. 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. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Criteria 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 dates set by ISBE for 33 reports. Questioned Costs N/A. Context The School 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 9/28/21 for grants 84.367 and 84.010 and on 10/5/21 for grant 84.365. The reports for the quarter ending 9/30/21 due 10/20/21 were submitted on 10/25/21 for grants 84.010 and 84.367, and on 1/13/22 for grant 84.425D. The reports for the period ending 11/30/21 due 12/20/21 were submitted on 1/5/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22 were submitted on 1/24/22 for grants 84.027, 84.173, 84.365 and 84.425D and on 1/27/22 for grant 84.425U. The reports for the quarter ending 3/31/22 due 4/20/22 were submitted on 4/21/22 for grants 84.027, 84.173, 84.367, 84.010, 84.425D, 84.425U, and 84.425W, and on 4/23/22 for grants 84.027 and 84.425D. The reports for the quarter ending 6/30/22 due 7/20/22 were submitted on 8/8/22 for grants 84.027 and 84.173, and on 8/15/22 for grants 84.325 and 84.027X. 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. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Criteria 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 dates set by ISBE for 33 reports. Questioned Costs N/A. Context The School 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 9/28/21 for grants 84.367 and 84.010 and on 10/5/21 for grant 84.365. The reports for the quarter ending 9/30/21 due 10/20/21 were submitted on 10/25/21 for grants 84.010 and 84.367, and on 1/13/22 for grant 84.425D. The reports for the period ending 11/30/21 due 12/20/21 were submitted on 1/5/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22 were submitted on 1/24/22 for grants 84.027, 84.173, 84.365 and 84.425D and on 1/27/22 for grant 84.425U. The reports for the quarter ending 3/31/22 due 4/20/22 were submitted on 4/21/22 for grants 84.027, 84.173, 84.367, 84.010, 84.425D, 84.425U, and 84.425W, and on 4/23/22 for grants 84.027 and 84.425D. The reports for the quarter ending 6/30/22 due 7/20/22 were submitted on 8/8/22 for grants 84.027 and 84.173, and on 8/15/22 for grants 84.325 and 84.027X. 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. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Criteria 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 dates set by ISBE for 33 reports. Questioned Costs N/A. Context The School 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 9/28/21 for grants 84.367 and 84.010 and on 10/5/21 for grant 84.365. The reports for the quarter ending 9/30/21 due 10/20/21 were submitted on 10/25/21 for grants 84.010 and 84.367, and on 1/13/22 for grant 84.425D. The reports for the period ending 11/30/21 due 12/20/21 were submitted on 1/5/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22 were submitted on 1/24/22 for grants 84.027, 84.173, 84.365 and 84.425D and on 1/27/22 for grant 84.425U. The reports for the quarter ending 3/31/22 due 4/20/22 were submitted on 4/21/22 for grants 84.027, 84.173, 84.367, 84.010, 84.425D, 84.425U, and 84.425W, and on 4/23/22 for grants 84.027 and 84.425D. The reports for the quarter ending 6/30/22 due 7/20/22 were submitted on 8/8/22 for grants 84.027 and 84.173, and on 8/15/22 for grants 84.325 and 84.027X. 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. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Criteria 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 dates set by ISBE for 33 reports. Questioned Costs N/A. Context The School 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 9/28/21 for grants 84.367 and 84.010 and on 10/5/21 for grant 84.365. The reports for the quarter ending 9/30/21 due 10/20/21 were submitted on 10/25/21 for grants 84.010 and 84.367, and on 1/13/22 for grant 84.425D. The reports for the period ending 11/30/21 due 12/20/21 were submitted on 1/5/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22 were submitted on 1/24/22 for grants 84.027, 84.173, 84.365 and 84.425D and on 1/27/22 for grant 84.425U. The reports for the quarter ending 3/31/22 due 4/20/22 were submitted on 4/21/22 for grants 84.027, 84.173, 84.367, 84.010, 84.425D, 84.425U, and 84.425W, and on 4/23/22 for grants 84.027 and 84.425D. The reports for the quarter ending 6/30/22 due 7/20/22 were submitted on 8/8/22 for grants 84.027 and 84.173, and on 8/15/22 for grants 84.325 and 84.027X. 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. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Criteria 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 dates set by ISBE for 33 reports. Questioned Costs N/A. Context The School 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 9/28/21 for grants 84.367 and 84.010 and on 10/5/21 for grant 84.365. The reports for the quarter ending 9/30/21 due 10/20/21 were submitted on 10/25/21 for grants 84.010 and 84.367, and on 1/13/22 for grant 84.425D. The reports for the period ending 11/30/21 due 12/20/21 were submitted on 1/5/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22 were submitted on 1/24/22 for grants 84.027, 84.173, 84.365 and 84.425D and on 1/27/22 for grant 84.425U. The reports for the quarter ending 3/31/22 due 4/20/22 were submitted on 4/21/22 for grants 84.027, 84.173, 84.367, 84.010, 84.425D, 84.425U, and 84.425W, and on 4/23/22 for grants 84.027 and 84.425D. The reports for the quarter ending 6/30/22 due 7/20/22 were submitted on 8/8/22 for grants 84.027 and 84.173, and on 8/15/22 for grants 84.325 and 84.027X. 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. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Criteria The compliance requirements for "A. Activities Allowed and Unallowed", requires the District to conform to the itemized budgets which were filed with and approved by ISBE. Condition The District did not claim expenditures in conformity with the approved detail budget. Questioned Costs $11,000. Context The District claimed $11,000 of expenditures to CDW-G for 10 Chromebook charging stations, while the itemized budget specified 200 high performance Chromebooks at $932 each, for a total of $186,400. Effect The items purchased by the District were not included in the itemized budget and were not the intent of the budget line. Cause Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are supported by the underlying accounting records and are fairly presented in accordance with program requirements. These policies and procedures were not followed when the expenditure report was prepared and filed. Recommendation We recommend the District periodically review the itemized budget and file amendments as necessary for any changes. Management's Response The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
Criteria 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 dates set by ISBE for 33 reports. Questioned Costs N/A. Context The School 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 9/28/21 for grants 84.367 and 84.010 and on 10/5/21 for grant 84.365. The reports for the quarter ending 9/30/21 due 10/20/21 were submitted on 10/25/21 for grants 84.010 and 84.367, and on 1/13/22 for grant 84.425D. The reports for the period ending 11/30/21 due 12/20/21 were submitted on 1/5/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22 were submitted on 1/24/22 for grants 84.027, 84.173, 84.365 and 84.425D and on 1/27/22 for grant 84.425U. The reports for the quarter ending 3/31/22 due 4/20/22 were submitted on 4/21/22 for grants 84.027, 84.173, 84.367, 84.010, 84.425D, 84.425U, and 84.425W, and on 4/23/22 for grants 84.027 and 84.425D. The reports for the quarter ending 6/30/22 due 7/20/22 were submitted on 8/8/22 for grants 84.027 and 84.173, and on 8/15/22 for grants 84.325 and 84.027X. 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. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Criteria 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 dates set by ISBE. Questioned Costs N/A. Context The School District did not timely file quarterly and final expenditure reports for multiple grants. The report for the period ending 8/31/21 due 9/20/21 was submitted on 1/11/22 for grant 84.027. The report for the quarter ending 9/30/21 due 10/20/21 was submitted on 1/26/22 for grant 84.425C. 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. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Criteria 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 dates set by ISBE for 33 reports. Questioned Costs N/A. Context The School 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 9/28/21 for grants 84.367 and 84.010 and on 10/5/21 for grant 84.365. The reports for the quarter ending 9/30/21 due 10/20/21 were submitted on 10/25/21 for grants 84.010 and 84.367, and on 1/13/22 for grant 84.425D. The reports for the period ending 11/30/21 due 12/20/21 were submitted on 1/5/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22 were submitted on 1/24/22 for grants 84.027, 84.173, 84.365 and 84.425D and on 1/27/22 for grant 84.425U. The reports for the quarter ending 3/31/22 due 4/20/22 were submitted on 4/21/22 for grants 84.027, 84.173, 84.367, 84.010, 84.425D, 84.425U, and 84.425W, and on 4/23/22 for grants 84.027 and 84.425D. The reports for the quarter ending 6/30/22 due 7/20/22 were submitted on 8/8/22 for grants 84.027 and 84.173, and on 8/15/22 for grants 84.325 and 84.027X. 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. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Criteria 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 dates set by ISBE for 33 reports. Questioned Costs N/A. Context The School 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 9/28/21 for grants 84.367 and 84.010 and on 10/5/21 for grant 84.365. The reports for the quarter ending 9/30/21 due 10/20/21 were submitted on 10/25/21 for grants 84.010 and 84.367, and on 1/13/22 for grant 84.425D. The reports for the period ending 11/30/21 due 12/20/21 were submitted on 1/5/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22 were submitted on 1/24/22 for grants 84.027, 84.173, 84.365 and 84.425D and on 1/27/22 for grant 84.425U. The reports for the quarter ending 3/31/22 due 4/20/22 were submitted on 4/21/22 for grants 84.027, 84.173, 84.367, 84.010, 84.425D, 84.425U, and 84.425W, and on 4/23/22 for grants 84.027 and 84.425D. The reports for the quarter ending 6/30/22 due 7/20/22 were submitted on 8/8/22 for grants 84.027 and 84.173, and on 8/15/22 for grants 84.325 and 84.027X. 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. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Criteria 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 dates set by ISBE for 33 reports. Questioned Costs N/A. Context The School 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 9/28/21 for grants 84.367 and 84.010 and on 10/5/21 for grant 84.365. The reports for the quarter ending 9/30/21 due 10/20/21 were submitted on 10/25/21 for grants 84.010 and 84.367, and on 1/13/22 for grant 84.425D. The reports for the period ending 11/30/21 due 12/20/21 were submitted on 1/5/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22 were submitted on 1/24/22 for grants 84.027, 84.173, 84.365 and 84.425D and on 1/27/22 for grant 84.425U. The reports for the quarter ending 3/31/22 due 4/20/22 were submitted on 4/21/22 for grants 84.027, 84.173, 84.367, 84.010, 84.425D, 84.425U, and 84.425W, and on 4/23/22 for grants 84.027 and 84.425D. The reports for the quarter ending 6/30/22 due 7/20/22 were submitted on 8/8/22 for grants 84.027 and 84.173, and on 8/15/22 for grants 84.325 and 84.027X. 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. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Criteria 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 dates set by ISBE for 33 reports. Questioned Costs N/A. Context The School 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 9/28/21 for grants 84.367 and 84.010 and on 10/5/21 for grant 84.365. The reports for the quarter ending 9/30/21 due 10/20/21 were submitted on 10/25/21 for grants 84.010 and 84.367, and on 1/13/22 for grant 84.425D. The reports for the period ending 11/30/21 due 12/20/21 were submitted on 1/5/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22 were submitted on 1/24/22 for grants 84.027, 84.173, 84.365 and 84.425D and on 1/27/22 for grant 84.425U. The reports for the quarter ending 3/31/22 due 4/20/22 were submitted on 4/21/22 for grants 84.027, 84.173, 84.367, 84.010, 84.425D, 84.425U, and 84.425W, and on 4/23/22 for grants 84.027 and 84.425D. The reports for the quarter ending 6/30/22 due 7/20/22 were submitted on 8/8/22 for grants 84.027 and 84.173, and on 8/15/22 for grants 84.325 and 84.027X. 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. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Criteria 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 dates set by ISBE for 33 reports. Questioned Costs N/A. Context The School 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 9/28/21 for grants 84.367 and 84.010 and on 10/5/21 for grant 84.365. The reports for the quarter ending 9/30/21 due 10/20/21 were submitted on 10/25/21 for grants 84.010 and 84.367, and on 1/13/22 for grant 84.425D. The reports for the period ending 11/30/21 due 12/20/21 were submitted on 1/5/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22 were submitted on 1/24/22 for grants 84.027, 84.173, 84.365 and 84.425D and on 1/27/22 for grant 84.425U. The reports for the quarter ending 3/31/22 due 4/20/22 were submitted on 4/21/22 for grants 84.027, 84.173, 84.367, 84.010, 84.425D, 84.425U, and 84.425W, and on 4/23/22 for grants 84.027 and 84.425D. The reports for the quarter ending 6/30/22 due 7/20/22 were submitted on 8/8/22 for grants 84.027 and 84.173, and on 8/15/22 for grants 84.325 and 84.027X. 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. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Criteria 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 dates set by ISBE for 33 reports. Questioned Costs N/A. Context The School 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 9/28/21 for grants 84.367 and 84.010 and on 10/5/21 for grant 84.365. The reports for the quarter ending 9/30/21 due 10/20/21 were submitted on 10/25/21 for grants 84.010 and 84.367, and on 1/13/22 for grant 84.425D. The reports for the period ending 11/30/21 due 12/20/21 were submitted on 1/5/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22 were submitted on 1/24/22 for grants 84.027, 84.173, 84.365 and 84.425D and on 1/27/22 for grant 84.425U. The reports for the quarter ending 3/31/22 due 4/20/22 were submitted on 4/21/22 for grants 84.027, 84.173, 84.367, 84.010, 84.425D, 84.425U, and 84.425W, and on 4/23/22 for grants 84.027 and 84.425D. The reports for the quarter ending 6/30/22 due 7/20/22 were submitted on 8/8/22 for grants 84.027 and 84.173, and on 8/15/22 for grants 84.325 and 84.027X. 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. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Criteria 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 dates set by ISBE. Questioned Costs N/A. Context The School District did not timely file quarterly and final expenditure reports for multiple grants. The report for the period ending 8/31/21 due 9/20/21 was submitted on 1/11/22 for grant 84.027. The report for the quarter ending 9/30/21 due 10/20/21 was submitted on 1/26/22 for grant 84.425C. 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. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Criteria or specific requirement (including statutory, regulatory, or other citation) The compliance requirements for "L. Reporting", requires the District to maintain accurate records for grant claims and be supported by underlying records. Condition The District could not provide support for monthly claims submitted in FY22. Questioned Costs N/A. Context Monthly claims for reimbursement are based on meal counts submitted to ISBE. The District could not supply supporting documentation for the monthly claim counts in FY22. Effect We were unable to determine if counts claimed were appropriate due to the lack of supporting documentation. Cause Policies and procedures regarding document retention were not followed. Recommendation We recommend the District?s business office work in conjunction with the District?s grant management coordinator to ensure that supporting documentation is retained. Management's Response The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
Criteria or specific requirement (including statutory, regulatory, or other citation) The compliance requirements for "L. Reporting", requires the District to maintain accurate records for grant claims and be supported by underlying records. Condition The District could not provide support for monthly claims submitted in FY22. Questioned Costs N/A. Context Monthly claims for reimbursement are based on meal counts submitted to ISBE. The District could not supply supporting documentation for the monthly claim counts in FY22. Effect We were unable to determine if counts claimed were appropriate due to the lack of supporting documentation. Cause Policies and procedures regarding document retention were not followed. Recommendation We recommend the District?s business office work in conjunction with the District?s grant management coordinator to ensure that supporting documentation is retained. Management's Response The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
Criteria or specific requirement (including statutory, regulatory, or other citation) The compliance requirements for "L. Reporting", requires the District to maintain accurate records for grant claims and be supported by underlying records. Condition The District could not provide support for monthly claims submitted in FY22. Questioned Costs N/A. Context Monthly claims for reimbursement are based on meal counts submitted to ISBE. The District could not supply supporting documentation for the monthly claim counts in FY22. Effect We were unable to determine if counts claimed were appropriate due to the lack of supporting documentation. Cause Policies and procedures regarding document retention were not followed. Recommendation We recommend the District?s business office work in conjunction with the District?s grant management coordinator to ensure that supporting documentation is retained. Management's Response The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
Criteria or specific requirement (including statutory, regulatory, or other citation) The compliance requirements for "L. Reporting", requires the District to maintain accurate records for grant claims and be supported by underlying records. Condition The District could not provide support for monthly claims submitted in FY22. Questioned Costs N/A. Context Monthly claims for reimbursement are based on meal counts submitted to ISBE. The District could not supply supporting documentation for the monthly claim counts in FY22. Effect We were unable to determine if counts claimed were appropriate due to the lack of supporting documentation. Cause Policies and procedures regarding document retention were not followed. Recommendation We recommend the District?s business office work in conjunction with the District?s grant management coordinator to ensure that supporting documentation is retained. Management's Response The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
Criteria or specific requirement (including statutory, regulatory, or other citation) The compliance requirements for "L. Reporting", requires the District to maintain accurate records for grant claims and be supported by underlying records. Condition The District could not provide support for monthly claims submitted in FY22. Questioned Costs N/A. Context Monthly claims for reimbursement are based on meal counts submitted to ISBE. The District could not supply supporting documentation for the monthly claim counts in FY22. Effect We were unable to determine if counts claimed were appropriate due to the lack of supporting documentation. Cause Policies and procedures regarding document retention were not followed. Recommendation We recommend the District?s business office work in conjunction with the District?s grant management coordinator to ensure that supporting documentation is retained. Management's Response The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
Criteria or specific requirement (including statutory, regulatory, or other citation) The compliance requirements for "L. Reporting", requires the District to maintain accurate records for grant claims and be supported by underlying records. Condition The District could not provide support for monthly claims submitted in FY22. Questioned Costs N/A. Context Monthly claims for reimbursement are based on meal counts submitted to ISBE. The District could not supply supporting documentation for the monthly claim counts in FY22. Effect We were unable to determine if counts claimed were appropriate due to the lack of supporting documentation. Cause Policies and procedures regarding document retention were not followed. Recommendation We recommend the District?s business office work in conjunction with the District?s grant management coordinator to ensure that supporting documentation is retained. Management's Response The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
Criteria or specific requirement (including statutory, regulatory, or other citation) The compliance requirements for "L. Reporting", requires the District to maintain accurate records for grant claims and be supported by underlying records. Condition The District could not provide support for monthly claims submitted in FY22. Questioned Costs N/A. Context Monthly claims for reimbursement are based on meal counts submitted to ISBE. The District could not supply supporting documentation for the monthly claim counts in FY22. Effect We were unable to determine if counts claimed were appropriate due to the lack of supporting documentation. Cause Policies and procedures regarding document retention were not followed. Recommendation We recommend the District?s business office work in conjunction with the District?s grant management coordinator to ensure that supporting documentation is retained. Management's Response The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
Criteria or specific requirement (including statutory, regulatory, or other citation) The compliance requirements for "L. Reporting", requires the District to maintain accurate records for grant claims and be supported by underlying records. Condition The District could not provide support for monthly claims submitted in FY22. Questioned Costs N/A. Context Monthly claims for reimbursement are based on meal counts submitted to ISBE. The District could not supply supporting documentation for the monthly claim counts in FY22. Effect We were unable to determine if counts claimed were appropriate due to the lack of supporting documentation. Cause Policies and procedures regarding document retention were not followed. Recommendation We recommend the District?s business office work in conjunction with the District?s grant management coordinator to ensure that supporting documentation is retained. Management's Response The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
Criteria or specific requirement (including statutory, regulatory, or other citation) The compliance requirements for "L. Reporting", requires the District to maintain accurate records for grant claims and be supported by underlying records. Condition The District could not provide support for monthly claims submitted in FY22. Questioned Costs N/A. Context Monthly claims for reimbursement are based on meal counts submitted to ISBE. The District could not supply supporting documentation for the monthly claim counts in FY22. Effect We were unable to determine if counts claimed were appropriate due to the lack of supporting documentation. Cause Policies and procedures regarding document retention were not followed. Recommendation We recommend the District?s business office work in conjunction with the District?s grant management coordinator to ensure that supporting documentation is retained. Management's Response The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
Criteria 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 dates set by ISBE for 33 reports. Questioned Costs N/A. Context The School 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 9/28/21 for grants 84.367 and 84.010 and on 10/5/21 for grant 84.365. The reports for the quarter ending 9/30/21 due 10/20/21 were submitted on 10/25/21 for grants 84.010 and 84.367, and on 1/13/22 for grant 84.425D. The reports for the period ending 11/30/21 due 12/20/21 were submitted on 1/5/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22 were submitted on 1/24/22 for grants 84.027, 84.173, 84.365 and 84.425D and on 1/27/22 for grant 84.425U. The reports for the quarter ending 3/31/22 due 4/20/22 were submitted on 4/21/22 for grants 84.027, 84.173, 84.367, 84.010, 84.425D, 84.425U, and 84.425W, and on 4/23/22 for grants 84.027 and 84.425D. The reports for the quarter ending 6/30/22 due 7/20/22 were submitted on 8/8/22 for grants 84.027 and 84.173, and on 8/15/22 for grants 84.325 and 84.027X. 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. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Criteria 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 dates set by ISBE for 33 reports. Questioned Costs N/A. Context The School 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 9/28/21 for grants 84.367 and 84.010 and on 10/5/21 for grant 84.365. The reports for the quarter ending 9/30/21 due 10/20/21 were submitted on 10/25/21 for grants 84.010 and 84.367, and on 1/13/22 for grant 84.425D. The reports for the period ending 11/30/21 due 12/20/21 were submitted on 1/5/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22 were submitted on 1/24/22 for grants 84.027, 84.173, 84.365 and 84.425D and on 1/27/22 for grant 84.425U. The reports for the quarter ending 3/31/22 due 4/20/22 were submitted on 4/21/22 for grants 84.027, 84.173, 84.367, 84.010, 84.425D, 84.425U, and 84.425W, and on 4/23/22 for grants 84.027 and 84.425D. The reports for the quarter ending 6/30/22 due 7/20/22 were submitted on 8/8/22 for grants 84.027 and 84.173, and on 8/15/22 for grants 84.325 and 84.027X. 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. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Criteria 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 dates set by ISBE for 33 reports. Questioned Costs N/A. Context The School 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 9/28/21 for grants 84.367 and 84.010 and on 10/5/21 for grant 84.365. The reports for the quarter ending 9/30/21 due 10/20/21 were submitted on 10/25/21 for grants 84.010 and 84.367, and on 1/13/22 for grant 84.425D. The reports for the period ending 11/30/21 due 12/20/21 were submitted on 1/5/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22 were submitted on 1/24/22 for grants 84.027, 84.173, 84.365 and 84.425D and on 1/27/22 for grant 84.425U. The reports for the quarter ending 3/31/22 due 4/20/22 were submitted on 4/21/22 for grants 84.027, 84.173, 84.367, 84.010, 84.425D, 84.425U, and 84.425W, and on 4/23/22 for grants 84.027 and 84.425D. The reports for the quarter ending 6/30/22 due 7/20/22 were submitted on 8/8/22 for grants 84.027 and 84.173, and on 8/15/22 for grants 84.325 and 84.027X. 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. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Criteria 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 dates set by ISBE for 33 reports. Questioned Costs N/A. Context The School 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 9/28/21 for grants 84.367 and 84.010 and on 10/5/21 for grant 84.365. The reports for the quarter ending 9/30/21 due 10/20/21 were submitted on 10/25/21 for grants 84.010 and 84.367, and on 1/13/22 for grant 84.425D. The reports for the period ending 11/30/21 due 12/20/21 were submitted on 1/5/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22 were submitted on 1/24/22 for grants 84.027, 84.173, 84.365 and 84.425D and on 1/27/22 for grant 84.425U. The reports for the quarter ending 3/31/22 due 4/20/22 were submitted on 4/21/22 for grants 84.027, 84.173, 84.367, 84.010, 84.425D, 84.425U, and 84.425W, and on 4/23/22 for grants 84.027 and 84.425D. The reports for the quarter ending 6/30/22 due 7/20/22 were submitted on 8/8/22 for grants 84.027 and 84.173, and on 8/15/22 for grants 84.325 and 84.027X. 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. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Criteria 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 dates set by ISBE for 33 reports. Questioned Costs N/A. Context The School 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 9/28/21 for grants 84.367 and 84.010 and on 10/5/21 for grant 84.365. The reports for the quarter ending 9/30/21 due 10/20/21 were submitted on 10/25/21 for grants 84.010 and 84.367, and on 1/13/22 for grant 84.425D. The reports for the period ending 11/30/21 due 12/20/21 were submitted on 1/5/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22 were submitted on 1/24/22 for grants 84.027, 84.173, 84.365 and 84.425D and on 1/27/22 for grant 84.425U. The reports for the quarter ending 3/31/22 due 4/20/22 were submitted on 4/21/22 for grants 84.027, 84.173, 84.367, 84.010, 84.425D, 84.425U, and 84.425W, and on 4/23/22 for grants 84.027 and 84.425D. The reports for the quarter ending 6/30/22 due 7/20/22 were submitted on 8/8/22 for grants 84.027 and 84.173, and on 8/15/22 for grants 84.325 and 84.027X. 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. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Criteria 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 dates set by ISBE for 33 reports. Questioned Costs N/A. Context The School 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 9/28/21 for grants 84.367 and 84.010 and on 10/5/21 for grant 84.365. The reports for the quarter ending 9/30/21 due 10/20/21 were submitted on 10/25/21 for grants 84.010 and 84.367, and on 1/13/22 for grant 84.425D. The reports for the period ending 11/30/21 due 12/20/21 were submitted on 1/5/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22 were submitted on 1/24/22 for grants 84.027, 84.173, 84.365 and 84.425D and on 1/27/22 for grant 84.425U. The reports for the quarter ending 3/31/22 due 4/20/22 were submitted on 4/21/22 for grants 84.027, 84.173, 84.367, 84.010, 84.425D, 84.425U, and 84.425W, and on 4/23/22 for grants 84.027 and 84.425D. The reports for the quarter ending 6/30/22 due 7/20/22 were submitted on 8/8/22 for grants 84.027 and 84.173, and on 8/15/22 for grants 84.325 and 84.027X. 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. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Criteria 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 dates set by ISBE for 33 reports. Questioned Costs N/A. Context The School 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 9/28/21 for grants 84.367 and 84.010 and on 10/5/21 for grant 84.365. The reports for the quarter ending 9/30/21 due 10/20/21 were submitted on 10/25/21 for grants 84.010 and 84.367, and on 1/13/22 for grant 84.425D. The reports for the period ending 11/30/21 due 12/20/21 were submitted on 1/5/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22 were submitted on 1/24/22 for grants 84.027, 84.173, 84.365 and 84.425D and on 1/27/22 for grant 84.425U. The reports for the quarter ending 3/31/22 due 4/20/22 were submitted on 4/21/22 for grants 84.027, 84.173, 84.367, 84.010, 84.425D, 84.425U, and 84.425W, and on 4/23/22 for grants 84.027 and 84.425D. The reports for the quarter ending 6/30/22 due 7/20/22 were submitted on 8/8/22 for grants 84.027 and 84.173, and on 8/15/22 for grants 84.325 and 84.027X. 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. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Criteria 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 dates set by ISBE for 33 reports. Questioned Costs N/A. Context The School 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 9/28/21 for grants 84.367 and 84.010 and on 10/5/21 for grant 84.365. The reports for the quarter ending 9/30/21 due 10/20/21 were submitted on 10/25/21 for grants 84.010 and 84.367, and on 1/13/22 for grant 84.425D. The reports for the period ending 11/30/21 due 12/20/21 were submitted on 1/5/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22 were submitted on 1/24/22 for grants 84.027, 84.173, 84.365 and 84.425D and on 1/27/22 for grant 84.425U. The reports for the quarter ending 3/31/22 due 4/20/22 were submitted on 4/21/22 for grants 84.027, 84.173, 84.367, 84.010, 84.425D, 84.425U, and 84.425W, and on 4/23/22 for grants 84.027 and 84.425D. The reports for the quarter ending 6/30/22 due 7/20/22 were submitted on 8/8/22 for grants 84.027 and 84.173, and on 8/15/22 for grants 84.325 and 84.027X. 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. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Criteria 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 dates set by ISBE for 33 reports. Questioned Costs N/A. Context The School 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 9/28/21 for grants 84.367 and 84.010 and on 10/5/21 for grant 84.365. The reports for the quarter ending 9/30/21 due 10/20/21 were submitted on 10/25/21 for grants 84.010 and 84.367, and on 1/13/22 for grant 84.425D. The reports for the period ending 11/30/21 due 12/20/21 were submitted on 1/5/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22 were submitted on 1/24/22 for grants 84.027, 84.173, 84.365 and 84.425D and on 1/27/22 for grant 84.425U. The reports for the quarter ending 3/31/22 due 4/20/22 were submitted on 4/21/22 for grants 84.027, 84.173, 84.367, 84.010, 84.425D, 84.425U, and 84.425W, and on 4/23/22 for grants 84.027 and 84.425D. The reports for the quarter ending 6/30/22 due 7/20/22 were submitted on 8/8/22 for grants 84.027 and 84.173, and on 8/15/22 for grants 84.325 and 84.027X. 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. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Criteria 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 dates set by ISBE for 33 reports. Questioned Costs N/A. Context The School 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 9/28/21 for grants 84.367 and 84.010 and on 10/5/21 for grant 84.365. The reports for the quarter ending 9/30/21 due 10/20/21 were submitted on 10/25/21 for grants 84.010 and 84.367, and on 1/13/22 for grant 84.425D. The reports for the period ending 11/30/21 due 12/20/21 were submitted on 1/5/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22 were submitted on 1/24/22 for grants 84.027, 84.173, 84.365 and 84.425D and on 1/27/22 for grant 84.425U. The reports for the quarter ending 3/31/22 due 4/20/22 were submitted on 4/21/22 for grants 84.027, 84.173, 84.367, 84.010, 84.425D, 84.425U, and 84.425W, and on 4/23/22 for grants 84.027 and 84.425D. The reports for the quarter ending 6/30/22 due 7/20/22 were submitted on 8/8/22 for grants 84.027 and 84.173, and on 8/15/22 for grants 84.325 and 84.027X. 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. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Criteria 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 dates set by ISBE for 33 reports. Questioned Costs N/A. Context The School 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 9/28/21 for grants 84.367 and 84.010 and on 10/5/21 for grant 84.365. The reports for the quarter ending 9/30/21 due 10/20/21 were submitted on 10/25/21 for grants 84.010 and 84.367, and on 1/13/22 for grant 84.425D. The reports for the period ending 11/30/21 due 12/20/21 were submitted on 1/5/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22 were submitted on 1/24/22 for grants 84.027, 84.173, 84.365 and 84.425D and on 1/27/22 for grant 84.425U. The reports for the quarter ending 3/31/22 due 4/20/22 were submitted on 4/21/22 for grants 84.027, 84.173, 84.367, 84.010, 84.425D, 84.425U, and 84.425W, and on 4/23/22 for grants 84.027 and 84.425D. The reports for the quarter ending 6/30/22 due 7/20/22 were submitted on 8/8/22 for grants 84.027 and 84.173, and on 8/15/22 for grants 84.325 and 84.027X. 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. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Criteria 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 dates set by ISBE for 33 reports. Questioned Costs N/A. Context The School 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 9/28/21 for grants 84.367 and 84.010 and on 10/5/21 for grant 84.365. The reports for the quarter ending 9/30/21 due 10/20/21 were submitted on 10/25/21 for grants 84.010 and 84.367, and on 1/13/22 for grant 84.425D. The reports for the period ending 11/30/21 due 12/20/21 were submitted on 1/5/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22 were submitted on 1/24/22 for grants 84.027, 84.173, 84.365 and 84.425D and on 1/27/22 for grant 84.425U. The reports for the quarter ending 3/31/22 due 4/20/22 were submitted on 4/21/22 for grants 84.027, 84.173, 84.367, 84.010, 84.425D, 84.425U, and 84.425W, and on 4/23/22 for grants 84.027 and 84.425D. The reports for the quarter ending 6/30/22 due 7/20/22 were submitted on 8/8/22 for grants 84.027 and 84.173, and on 8/15/22 for grants 84.325 and 84.027X. 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. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Criteria The compliance requirements for "A. Activities Allowed and Unallowed", requires the District to conform to the itemized budgets which were filed with and approved by ISBE. Condition The District did not claim expenditures in conformity with the approved detail budget. Questioned Costs $11,000. Context The District claimed $11,000 of expenditures to CDW-G for 10 Chromebook charging stations, while the itemized budget specified 200 high performance Chromebooks at $932 each, for a total of $186,400. Effect The items purchased by the District were not included in the itemized budget and were not the intent of the budget line. Cause Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are supported by the underlying accounting records and are fairly presented in accordance with program requirements. These policies and procedures were not followed when the expenditure report was prepared and filed. Recommendation We recommend the District periodically review the itemized budget and file amendments as necessary for any changes. Management's Response The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.
Criteria 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 dates set by ISBE for 33 reports. Questioned Costs N/A. Context The School 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 9/28/21 for grants 84.367 and 84.010 and on 10/5/21 for grant 84.365. The reports for the quarter ending 9/30/21 due 10/20/21 were submitted on 10/25/21 for grants 84.010 and 84.367, and on 1/13/22 for grant 84.425D. The reports for the period ending 11/30/21 due 12/20/21 were submitted on 1/5/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22 were submitted on 1/24/22 for grants 84.027, 84.173, 84.365 and 84.425D and on 1/27/22 for grant 84.425U. The reports for the quarter ending 3/31/22 due 4/20/22 were submitted on 4/21/22 for grants 84.027, 84.173, 84.367, 84.010, 84.425D, 84.425U, and 84.425W, and on 4/23/22 for grants 84.027 and 84.425D. The reports for the quarter ending 6/30/22 due 7/20/22 were submitted on 8/8/22 for grants 84.027 and 84.173, and on 8/15/22 for grants 84.325 and 84.027X. 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. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Criteria 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 dates set by ISBE. Questioned Costs N/A. Context The School District did not timely file quarterly and final expenditure reports for multiple grants. The report for the period ending 8/31/21 due 9/20/21 was submitted on 1/11/22 for grant 84.027. The report for the quarter ending 9/30/21 due 10/20/21 was submitted on 1/26/22 for grant 84.425C. 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. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Criteria 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 dates set by ISBE for 33 reports. Questioned Costs N/A. Context The School 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 9/28/21 for grants 84.367 and 84.010 and on 10/5/21 for grant 84.365. The reports for the quarter ending 9/30/21 due 10/20/21 were submitted on 10/25/21 for grants 84.010 and 84.367, and on 1/13/22 for grant 84.425D. The reports for the period ending 11/30/21 due 12/20/21 were submitted on 1/5/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22 were submitted on 1/24/22 for grants 84.027, 84.173, 84.365 and 84.425D and on 1/27/22 for grant 84.425U. The reports for the quarter ending 3/31/22 due 4/20/22 were submitted on 4/21/22 for grants 84.027, 84.173, 84.367, 84.010, 84.425D, 84.425U, and 84.425W, and on 4/23/22 for grants 84.027 and 84.425D. The reports for the quarter ending 6/30/22 due 7/20/22 were submitted on 8/8/22 for grants 84.027 and 84.173, and on 8/15/22 for grants 84.325 and 84.027X. 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. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Criteria 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 dates set by ISBE for 33 reports. Questioned Costs N/A. Context The School 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 9/28/21 for grants 84.367 and 84.010 and on 10/5/21 for grant 84.365. The reports for the quarter ending 9/30/21 due 10/20/21 were submitted on 10/25/21 for grants 84.010 and 84.367, and on 1/13/22 for grant 84.425D. The reports for the period ending 11/30/21 due 12/20/21 were submitted on 1/5/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22 were submitted on 1/24/22 for grants 84.027, 84.173, 84.365 and 84.425D and on 1/27/22 for grant 84.425U. The reports for the quarter ending 3/31/22 due 4/20/22 were submitted on 4/21/22 for grants 84.027, 84.173, 84.367, 84.010, 84.425D, 84.425U, and 84.425W, and on 4/23/22 for grants 84.027 and 84.425D. The reports for the quarter ending 6/30/22 due 7/20/22 were submitted on 8/8/22 for grants 84.027 and 84.173, and on 8/15/22 for grants 84.325 and 84.027X. 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. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Criteria 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 dates set by ISBE for 33 reports. Questioned Costs N/A. Context The School 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 9/28/21 for grants 84.367 and 84.010 and on 10/5/21 for grant 84.365. The reports for the quarter ending 9/30/21 due 10/20/21 were submitted on 10/25/21 for grants 84.010 and 84.367, and on 1/13/22 for grant 84.425D. The reports for the period ending 11/30/21 due 12/20/21 were submitted on 1/5/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22 were submitted on 1/24/22 for grants 84.027, 84.173, 84.365 and 84.425D and on 1/27/22 for grant 84.425U. The reports for the quarter ending 3/31/22 due 4/20/22 were submitted on 4/21/22 for grants 84.027, 84.173, 84.367, 84.010, 84.425D, 84.425U, and 84.425W, and on 4/23/22 for grants 84.027 and 84.425D. The reports for the quarter ending 6/30/22 due 7/20/22 were submitted on 8/8/22 for grants 84.027 and 84.173, and on 8/15/22 for grants 84.325 and 84.027X. 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. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Criteria 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 dates set by ISBE for 33 reports. Questioned Costs N/A. Context The School 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 9/28/21 for grants 84.367 and 84.010 and on 10/5/21 for grant 84.365. The reports for the quarter ending 9/30/21 due 10/20/21 were submitted on 10/25/21 for grants 84.010 and 84.367, and on 1/13/22 for grant 84.425D. The reports for the period ending 11/30/21 due 12/20/21 were submitted on 1/5/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22 were submitted on 1/24/22 for grants 84.027, 84.173, 84.365 and 84.425D and on 1/27/22 for grant 84.425U. The reports for the quarter ending 3/31/22 due 4/20/22 were submitted on 4/21/22 for grants 84.027, 84.173, 84.367, 84.010, 84.425D, 84.425U, and 84.425W, and on 4/23/22 for grants 84.027 and 84.425D. The reports for the quarter ending 6/30/22 due 7/20/22 were submitted on 8/8/22 for grants 84.027 and 84.173, and on 8/15/22 for grants 84.325 and 84.027X. 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. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Criteria 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 dates set by ISBE for 33 reports. Questioned Costs N/A. Context The School 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 9/28/21 for grants 84.367 and 84.010 and on 10/5/21 for grant 84.365. The reports for the quarter ending 9/30/21 due 10/20/21 were submitted on 10/25/21 for grants 84.010 and 84.367, and on 1/13/22 for grant 84.425D. The reports for the period ending 11/30/21 due 12/20/21 were submitted on 1/5/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22 were submitted on 1/24/22 for grants 84.027, 84.173, 84.365 and 84.425D and on 1/27/22 for grant 84.425U. The reports for the quarter ending 3/31/22 due 4/20/22 were submitted on 4/21/22 for grants 84.027, 84.173, 84.367, 84.010, 84.425D, 84.425U, and 84.425W, and on 4/23/22 for grants 84.027 and 84.425D. The reports for the quarter ending 6/30/22 due 7/20/22 were submitted on 8/8/22 for grants 84.027 and 84.173, and on 8/15/22 for grants 84.325 and 84.027X. 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. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Criteria 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 dates set by ISBE for 33 reports. Questioned Costs N/A. Context The School 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 9/28/21 for grants 84.367 and 84.010 and on 10/5/21 for grant 84.365. The reports for the quarter ending 9/30/21 due 10/20/21 were submitted on 10/25/21 for grants 84.010 and 84.367, and on 1/13/22 for grant 84.425D. The reports for the period ending 11/30/21 due 12/20/21 were submitted on 1/5/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22 were submitted on 1/24/22 for grants 84.027, 84.173, 84.365 and 84.425D and on 1/27/22 for grant 84.425U. The reports for the quarter ending 3/31/22 due 4/20/22 were submitted on 4/21/22 for grants 84.027, 84.173, 84.367, 84.010, 84.425D, 84.425U, and 84.425W, and on 4/23/22 for grants 84.027 and 84.425D. The reports for the quarter ending 6/30/22 due 7/20/22 were submitted on 8/8/22 for grants 84.027 and 84.173, and on 8/15/22 for grants 84.325 and 84.027X. 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. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Criteria 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 dates set by ISBE. Questioned Costs N/A. Context The School District did not timely file quarterly and final expenditure reports for multiple grants. The report for the period ending 8/31/21 due 9/20/21 was submitted on 1/11/22 for grant 84.027. The report for the quarter ending 9/30/21 due 10/20/21 was submitted on 1/26/22 for grant 84.425C. 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. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.