Finding Text
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "Reporting", 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: School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. A total of 3 reports were filed late. '10. Questioned Costs: N/A. '11. Context: The School District did not timely file two period and one quarterly expenditure report. The reports for the period ending 11/30/2023, due 12/20/2023, were submitted on 01/16/2024 for grant 84.010 and were submitted on 12/22/2023 for grant 84.425W. The report for the quarter ending 12/31/2023, due 01/20/2024, was submitted on 02/14/2024 for grant 84.010. '12. 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. 13. Cause: Policies and procedures are in place that provided 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. 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. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.