Finding Text
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. Questioned Costs N/A. Context The District did not timely file expenditure reports for multiple grants. The reports for the period ending 8/31/22, due 9/20/22 were submitted on 9/27/22 for grant 84.027X, on 10/20/22 for grant 84.425D, and on 11/17/22 for grant 84.425. The report for the quarter ending 9/30/22, due 10/20/22 were submitted on 10/26/22 for grant 84.425D, on 12/1/22 for grant 84.425, and on 4/18/23 for 84.010. The report for the period ending 11/30/22, due 12/20/22 was submitted on 1/20/23 for grant 84.365. The report for the quarter ending 12/31/22, due 1/20/23 was submitted on 2/15/23 for grant 84.365. The reports for the period ending 1/31/23, due 2/20/23 were submitted on 4/13/23 for grants 84.367 and 84.424, and on 4/20/23 for grant 84.010. The report for the quarter ending 3/31/23, due 4/20/23 was submitted on 4/21/23 for grant 84.010. The report for the period ending 4/30/23, due 5/20/23 was submitted on 6/13/23 for grant 84.010. Effort The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.