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 period, quarterly, and final reports by the due dates set by ISBE. A total of 3 reports were filed late. '10. Questioned Costs N/A '11. Context The District did not timely file period, quarterly and final expenditure reports for multiple grants. The reports for the quarter ending 9/30/23, due 10/20/23, were submitted on 10/23/23 for grants 84.425 (E2 and ST). The report for the quarter ending 6/30/24, due 7/20/24, was submitted on 8/11/24 for grant 84.425. '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. See Corrective Action Plan provided by the District.