FAC Explorer

Audit 8324

FY End
2023-06-30
Total Expended
$1.07M
Findings
16
Programs
11
Organization: Burnham School District 154.5 (IL)
Year: 2023 Accepted: 2023-12-22
Auditor: John Kasperek CO INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
6405 2023-001 - - L
6406 2023-001 - - L
6407 2023-001 - - L
6408 2023-001 - - L
6409 2023-001 - - L
6410 2023-001 - - L
6411 2023-001 - - L
6412 2023-002 - Yes L
582847 2023-001 - - L
582848 2023-001 - - L
582849 2023-001 - - L
582850 2023-001 - - L
582851 2023-001 - - L
582852 2023-001 - - L
582853 2023-001 - - L
582854 2023-002 - Yes L

Programs

ALN Program Spent Major Findings
32.009 Emergency Connectivity Fund Program $53,213 - 0
10.553 School Breakfast Program $13,094 - 0
93.778 Medical Assistance Program $11,672 - 0
10.555 National School Lunch Program $11,161 - 0
84.010 Title I Grants to Local Educational Agencies $7,478 - 1
10.649 Pandemic Ebt Administrative Costs $628 - 0
84.027 Special Education_grants to States $0 - 1
84.173 Special Education_preschool Grants $0 - 1
84.367 Improving Teacher Quality State Grants $0 - 0
84.424 Student Support and Academic Enrichment Program $0 - 0
84.425 Education Stabilization Fund $0 - 1

Contacts

Name Title Type
GNNVJ3LNDD95 Stephen Geraci Auditee
7088628636 Stephanie Blanco Auditor
No contacts on file

Notes to SEFA

Title: Note 1: Basis of Presentation Accounting Policies: 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 District has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of Burnham Elementary School District No. 154.5 (District) under programs of the federal government for the year ended June 30, 2023. 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.
Title: Note 2: Summary of Significant Accounting Policies Accounting Policies: 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 District has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. 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.
Title: Note 3: Indirect Cost Rate Accounting Policies: 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 District has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The District has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Note 4: Subrecipients Accounting Policies: 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 District has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. There are no amounts provided to subrecipients from each federal program listed on the accompanying Schedule of Expenditures of Federal Awards.
Title: Note 5: Non-Cash Assistance Accounting Policies: 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 District has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The District expended $11,161 in the form of non-cash assistance and has been included in the Schedule of Expenditures of Federal Awards.
Title: Note 6: Other Information Accounting Policies: 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 District has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The District did not have any federal insurance in effect during the year ended June 30, 2023. The District did not have any loans or loan guarantees outstanding as of June 30, 2023. The District had no federal grants requiring matching expenditures.
Title: Note 7: Major Program Determination Accounting Policies: 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 District has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. In accordance with the requirements of the Office of Management and Budget Uniform Requirements, Cost Principles, and Audit Requirements for Federal Awards, major programs for the District are individual programs or a cluster of programs determined using a risk-based analysis. The threshold for distinguishing Type A and Type B programs was $750,000.

Finding Details

Finding 2023-001
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The School District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. A total of 9 reports were filed late. Questioned Costs: N/A Context: The School District did not timely file multiple quarterly expenditure reports. The reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 12/8/22 for grants 84.027X, 84.173 and 84.010. The report for the period ending 10/31/22, due 11/20/22, was submitted on 12/15/22 for grant 84.425U. The report for the quarter ending 12/31/22 due 1/20/23, was submitted on 1/21/23 for grant 84.425U. The reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 4/24/23 for grants 84.010, 84.424, and 84.367. 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.
Finding 2023-001
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The School District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. A total of 9 reports were filed late. Questioned Costs: N/A Context: The School District did not timely file multiple quarterly expenditure reports. The reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 12/8/22 for grants 84.027X, 84.173 and 84.010. The report for the period ending 10/31/22, due 11/20/22, was submitted on 12/15/22 for grant 84.425U. The report for the quarter ending 12/31/22 due 1/20/23, was submitted on 1/21/23 for grant 84.425U. The reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 4/24/23 for grants 84.010, 84.424, and 84.367. 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.
Finding 2023-001
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The School District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. A total of 9 reports were filed late. Questioned Costs: N/A Context: The School District did not timely file multiple quarterly expenditure reports. The reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 12/8/22 for grants 84.027X, 84.173 and 84.010. The report for the period ending 10/31/22, due 11/20/22, was submitted on 12/15/22 for grant 84.425U. The report for the quarter ending 12/31/22 due 1/20/23, was submitted on 1/21/23 for grant 84.425U. The reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 4/24/23 for grants 84.010, 84.424, and 84.367. 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.
Finding 2023-001
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The School District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. A total of 9 reports were filed late. Questioned Costs: N/A Context: The School District did not timely file multiple quarterly expenditure reports. The reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 12/8/22 for grants 84.027X, 84.173 and 84.010. The report for the period ending 10/31/22, due 11/20/22, was submitted on 12/15/22 for grant 84.425U. The report for the quarter ending 12/31/22 due 1/20/23, was submitted on 1/21/23 for grant 84.425U. The reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 4/24/23 for grants 84.010, 84.424, and 84.367. 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.
Finding 2023-001
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The School District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. A total of 9 reports were filed late. Questioned Costs: N/A Context: The School District did not timely file multiple quarterly expenditure reports. The reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 12/8/22 for grants 84.027X, 84.173 and 84.010. The report for the period ending 10/31/22, due 11/20/22, was submitted on 12/15/22 for grant 84.425U. The report for the quarter ending 12/31/22 due 1/20/23, was submitted on 1/21/23 for grant 84.425U. The reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 4/24/23 for grants 84.010, 84.424, and 84.367. 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.
Finding 2023-001
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The School District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. A total of 9 reports were filed late. Questioned Costs: N/A Context: The School District did not timely file multiple quarterly expenditure reports. The reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 12/8/22 for grants 84.027X, 84.173 and 84.010. The report for the period ending 10/31/22, due 11/20/22, was submitted on 12/15/22 for grant 84.425U. The report for the quarter ending 12/31/22 due 1/20/23, was submitted on 1/21/23 for grant 84.425U. The reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 4/24/23 for grants 84.010, 84.424, and 84.367. 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.
Finding 2023-001
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The School District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. A total of 9 reports were filed late. Questioned Costs: N/A Context: The School District did not timely file multiple quarterly expenditure reports. The reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 12/8/22 for grants 84.027X, 84.173 and 84.010. The report for the period ending 10/31/22, due 11/20/22, was submitted on 12/15/22 for grant 84.425U. The report for the quarter ending 12/31/22 due 1/20/23, was submitted on 1/21/23 for grant 84.425U. The reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 4/24/23 for grants 84.010, 84.424, and 84.367. 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.
Finding 2023-002
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The School District did not comply with the requirements of filing quarterly reports by the due dates set by ISBE. A total of 3 reports were filed late. Questioned costs: N/A Context: The School District did not timely file multiple quarterly expenditure reports for grant 84.425D. The report for the quarter ending 9/30/22, due 10/20/22, was submitted on 12/16/22. The report for the quarter ending 12/31/22 due 1/20/23, was submitted on 3/13/23. The report for the quarter ending 3/31/23, due 4/20/23, was submitted on 4/24/23. 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. Furthermore, the District submitted their final grant filing on time for project # 22-4998-D2 for the quarter ending 6/30/23 on 7/14/23.
Finding 2023-001
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The School District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. A total of 9 reports were filed late. Questioned Costs: N/A Context: The School District did not timely file multiple quarterly expenditure reports. The reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 12/8/22 for grants 84.027X, 84.173 and 84.010. The report for the period ending 10/31/22, due 11/20/22, was submitted on 12/15/22 for grant 84.425U. The report for the quarter ending 12/31/22 due 1/20/23, was submitted on 1/21/23 for grant 84.425U. The reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 4/24/23 for grants 84.010, 84.424, and 84.367. 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.
Finding 2023-001
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The School District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. A total of 9 reports were filed late. Questioned Costs: N/A Context: The School District did not timely file multiple quarterly expenditure reports. The reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 12/8/22 for grants 84.027X, 84.173 and 84.010. The report for the period ending 10/31/22, due 11/20/22, was submitted on 12/15/22 for grant 84.425U. The report for the quarter ending 12/31/22 due 1/20/23, was submitted on 1/21/23 for grant 84.425U. The reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 4/24/23 for grants 84.010, 84.424, and 84.367. 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.
Finding 2023-001
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The School District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. A total of 9 reports were filed late. Questioned Costs: N/A Context: The School District did not timely file multiple quarterly expenditure reports. The reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 12/8/22 for grants 84.027X, 84.173 and 84.010. The report for the period ending 10/31/22, due 11/20/22, was submitted on 12/15/22 for grant 84.425U. The report for the quarter ending 12/31/22 due 1/20/23, was submitted on 1/21/23 for grant 84.425U. The reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 4/24/23 for grants 84.010, 84.424, and 84.367. 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.
Finding 2023-001
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The School District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. A total of 9 reports were filed late. Questioned Costs: N/A Context: The School District did not timely file multiple quarterly expenditure reports. The reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 12/8/22 for grants 84.027X, 84.173 and 84.010. The report for the period ending 10/31/22, due 11/20/22, was submitted on 12/15/22 for grant 84.425U. The report for the quarter ending 12/31/22 due 1/20/23, was submitted on 1/21/23 for grant 84.425U. The reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 4/24/23 for grants 84.010, 84.424, and 84.367. 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.
Finding 2023-001
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The School District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. A total of 9 reports were filed late. Questioned Costs: N/A Context: The School District did not timely file multiple quarterly expenditure reports. The reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 12/8/22 for grants 84.027X, 84.173 and 84.010. The report for the period ending 10/31/22, due 11/20/22, was submitted on 12/15/22 for grant 84.425U. The report for the quarter ending 12/31/22 due 1/20/23, was submitted on 1/21/23 for grant 84.425U. The reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 4/24/23 for grants 84.010, 84.424, and 84.367. 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.
Finding 2023-001
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The School District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. A total of 9 reports were filed late. Questioned Costs: N/A Context: The School District did not timely file multiple quarterly expenditure reports. The reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 12/8/22 for grants 84.027X, 84.173 and 84.010. The report for the period ending 10/31/22, due 11/20/22, was submitted on 12/15/22 for grant 84.425U. The report for the quarter ending 12/31/22 due 1/20/23, was submitted on 1/21/23 for grant 84.425U. The reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 4/24/23 for grants 84.010, 84.424, and 84.367. 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.
Finding 2023-001
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The School District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. A total of 9 reports were filed late. Questioned Costs: N/A Context: The School District did not timely file multiple quarterly expenditure reports. The reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 12/8/22 for grants 84.027X, 84.173 and 84.010. The report for the period ending 10/31/22, due 11/20/22, was submitted on 12/15/22 for grant 84.425U. The report for the quarter ending 12/31/22 due 1/20/23, was submitted on 1/21/23 for grant 84.425U. The reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 4/24/23 for grants 84.010, 84.424, and 84.367. 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.
Finding 2023-002
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: The School District did not comply with the requirements of filing quarterly reports by the due dates set by ISBE. A total of 3 reports were filed late. Questioned costs: N/A Context: The School District did not timely file multiple quarterly expenditure reports for grant 84.425D. The report for the quarter ending 9/30/22, due 10/20/22, was submitted on 12/16/22. The report for the quarter ending 12/31/22 due 1/20/23, was submitted on 3/13/23. The report for the quarter ending 3/31/23, due 4/20/23, was submitted on 4/24/23. 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. Furthermore, the District submitted their final grant filing on time for project # 22-4998-D2 for the quarter ending 6/30/23 on 7/14/23.