Finding Text
8. 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. '9. Condition: The District did not comply with the requirements of filing quarterly and period reports by the due dates set by ISBE. A total of 11 reports were filed late. '10. Questioned Costs: N/A. '11. Context: The District did not timely file expenditure reports for multiple grants. Four reports for the quarter ending 9/30/23, due 10/20/23, were submitted on 1/2/24 for grant 84.425D (2023-4998-D3), were submitted on 1/18/24 for grant 84.425D (2023-4998-E2), and were submitted on 2/26/24 for grants 84.027X (2023-4998-ID) and 84.173 (2023-4998-PS). One report for the period ending 11/30/23, due 12/20/23, was submitted on 1/2/24 for grant 84.425W (2024-4998-HL). Three reports for the quarter ending 12/31/23, due 1/20/24, were submitted on 2/6/24 for grant 84.010 (2024-4300-00), were submitted on 2/26/24 for grants 84.425D (2023-4998-D3) and 84.425W (2024-4998-HL). Three reports for the period ending 1/31/24, due 2/20/24, were submitted on 2/26/24 for grants 84.425U (2023-4998-E3) and 84.010 (2024-4300-00 and 2024-4331-00). '12. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the District's federal funds. 13. 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. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. 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.