Finding 1141556 (2024-005)

-
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-06-17

AI Summary

  • Core Issue: The District failed to submit 11 financial reports on time, violating compliance requirements for accurate reporting to ISBE.
  • Impacted Requirements: Timely filing of expenditure reports for multiple grants is essential to avoid potential freezing of federal funds.
  • Recommended Follow-Up: Management should enhance internal controls and review policies to ensure timely reporting in the future.

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.

Categories

Reporting Subrecipient Monitoring

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $189,014
10.553 School Breakfast Program $168,915
84.424 Student Support and Academic Enrichment Program $62,624
84.425 Education Stabilization Fund $42,749
10.558 Child and Adult Care Food Program $38,929
93.778 Medical Assistance Program $26,599
84.367 Improving Teacher Quality State Grants $12,475
10.582 Fresh Fruit and Vegetable Program $10,282
10.555 National School Lunch Program $7,578
84.027 Special Education_preschool Grants $6,760
84.173 Special Education_preschool Grants $0
84.027 Special Education_grants to States $0