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 School District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file quarterly expenditure reports for multiple grants. The report for the quarter ending 9/30/21 due 10/20/21, was submitted on 11/17/21 for grant 84.425C. The reports for the quarter ending 12/30/21 due 1/20/22; were submitted on 1/21/22 for grants 84.173 & 84.027, was submitted on 2/18/22 for grant 84.425D (22-4998-D2) and was submitted on 3/18/22 for grant 84.425D (21-4998-E2). The reports for the period ending 2/28/22 due 3/20/22, were submitted on 4/19/22 for grants 84.010 (22-4300-00), 84.010 (22-4331-00), 84.424, 84.365 & 84.367. The reports for the period ending 5/31/22 due 6/20/22, were submitted on 7/15/22 for grants 84.010 (22-4300-00), 84.010 (22-4331-00), 84.424, 84.365, 84.367 & 84.425U. The report for the quarter ending 6/30/22 due 7/20/22, was submitted on 7/25/22 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School 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 School 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.