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. Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for eleven reports. Questioned Costs: N/A. Context: The District did not timely file period and quarterly expenditure reports for multiple grants. The expenditure report for quarter ending 12/31/22, due 1/20/23, was submitted 1/25/23 for grant 84.425U. The expenditure report for period ending 5/31/23, due 6/20/23, was submitted 6/22/23 for grant 84.425C. The expenditure report for quarter ending 9/30/22, due 10/20/22, was submitted 12/15/22 for grant 84.425W. The expenditure reports for quarter ending 12/31/22, due 1/20/23, were submitted 3/13/23 for grants 84.425W and 84.027. The expenditure reports for quarter ending 3/31/23, due 4/20/23, were submitted 7/11/23 for grants 84.425W and 84.173. The expenditure reports for quarter ending 9/30/22, due 10/20/22, were submitted 2/24/23 for grants 84.027 and 84.173. The expenditure report for quarter ending 3/31/23, due 4/20/23, was submitted 7/20/23 for grant 84.027. The expenditure report for quarter ending 12/31/22, due 1/20/23, was submitted 3/20/23 for grant 84.173. 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 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.