Finding 50776 (2022-001)

Palos Community Consolidated School District No. 118 07-016-1180-04 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2022 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2022 - 001 2. THIS FINDING IS: New 3. Federal Program Name and Year: COVID-19 Elementary and Secondary School Emergency Relief Fund 4. Project No.: 21-4998-E2 5. CFDA No.: 84.425D 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Per the Illinois State Board of Education (ISBE) guidelines for Electronic Expenditure Reporting, quarterly expenditure reports must be submitted to ISBE within 20 calendar days of the reporting period end date. 9. Condition The reports tested were not submitted to ISBE by the report due dates. 10. Questioned Costs None. 11. Context The reports tested were between 11 and 27 days late. 12. Effect The compliance requirement for reporting was not met. 13. Cause The District did not have controls in place to monitor that filings were being done on a timely basis. 14. Recommendation We recommend that procedures are put in place to ensure that the quarterly expenditure reports are submitted by the due dates set by ISBE. 15. Management's response The District management agrees with the finding and recommendation.