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 period, quarterly, and final reports by the due dates set by ISBE. A total of 11 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The report for the quarter ending 9/30/22, due 10/20/22, was submitted on 1/27/23 for grant 84.010. The report for the period ending 11/30/22, due 12/20/22, was submitted on 1/25/23 for grant 84.010. The reports for the quarter ending 12/31/22, due 1/20/23, were submitted on 1/27/23 for grants 84.010, 84.424, 84.365, and 84.367, and on 1/30/23 for grant 84.027, and on 3/1/23 for grant 84.010. The report for the quarter ending 3/31/23, due 4/20/23, was submitted on 5/2/23 for grant 84.424. The reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 7/24/23 for grant 84.365, and on 7/27/23 for grant 84.027. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.