Finding Text
Criteria 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 for 33 reports. Questioned Costs N/A. Context The School District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21 due 9/20/21 were submitted on 9/28/21 for grants 84.367 and 84.010 and on 10/5/21 for grant 84.365. The reports for the quarter ending 9/30/21 due 10/20/21 were submitted on 10/25/21 for grants 84.010 and 84.367, and on 1/13/22 for grant 84.425D. The reports for the period ending 11/30/21 due 12/20/21 were submitted on 1/5/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22 were submitted on 1/24/22 for grants 84.027, 84.173, 84.365 and 84.425D and on 1/27/22 for grant 84.425U. The reports for the quarter ending 3/31/22 due 4/20/22 were submitted on 4/21/22 for grants 84.027, 84.173, 84.367, 84.010, 84.425D, 84.425U, and 84.425W, and on 4/23/22 for grants 84.027 and 84.425D. The reports for the quarter ending 6/30/22 due 7/20/22 were submitted on 8/8/22 for grants 84.027 and 84.173, and on 8/15/22 for grants 84.325 and 84.027X. 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 in a timely manner by the due dates.