Finding Text
Criteria or specific requirement: The District is required to report grant expenditures in accordance with the Illinois State Board of Education State and Federal Grant Administration Policy, Fiscal Requirements, and Procedures in accordance with the Grant Accountability and Transparency Act (GATA), 30 ILCS 708/1 et seq and Title 2 Code of Federal Regulations Part 200 — Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Per the State and Federal Grant Administration Policy, "all federal expenditure reports must be submitted on a cumulative (i.e., year-to-date), cash basis accounting method (i.e., expenses are recognized when they are paid). Outstanding obligations may be reported on June expenditure reports through the project end date – even if the project ends after June. As grantees report cumulative cash basis expenditures via the Electronic Expenditure Reporting system, ISBE will reimburse the expenditures accordingly on a weekly basis. Grantees that submit expenditures only under this traditional reimbursement method can submit as frequent as weekly, but at a minimum, quarterly." Additionally, "expenditure reports are due 20 calendar days after the expenditure through date. Reports not received by the due date will result in project funds being frozen until an acceptable report is submitted." Condition: Quarterly expenditure reports for the projects expenditures were not timely filed. Questioned Costs: None. Context: Required expenditure reports for the projects expenditures were not timely filed for ESSER III (2 of 4 quarters required) and ESSER III C3 (1 of 1 quarters required). Effect: Projects may not be properly monitored and funding could be frozen if reports are not timely filed. Cause: Lack of monitoring due dates of required reports. Recommendation: The District should schedule the due dates of all project reports in order to avoid late filings. Management's response: The District will review procedures to determine if added steps are needed to ensure timely grant expenditure reporting.