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 date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file multiple quarterly and final expenditure reports. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 10/18/2021 for grant 84.365 (21-4905-00). The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 10/20/2021 for grant 84.365 (21-4909-00). The report for the period ending 5/31/2022, due 6/20/2022, was submitted on 7/19/2022 for grants 84.173 (22-4600-00), 84.027 (22-4620-00), 84.027 (22-4620-EI) & 84.425W (22-4998-HL). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 8/11/2022 for grants 84.027X (22-4998-CE) & 84.425W (22-4998-HL). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 8/12/2022 for grants 84.173 (22-4600-00) & 84.027 (22-4620-00). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 8/18/2022 for grant 84.027 (22-4620-EI). 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. See Corrective Action Plan provided by the School District.