Finding 508021 (2023-004)

-
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-11-15
Audit: 328528
Organization: Dolton School District 149 (IL)

AI Summary

  • Core Issue: The District failed to file 12 financial reports on time, violating compliance requirements for timely reporting to ISBE.
  • Impacted Requirements: Reports for multiple grants were submitted late, risking potential freezing of federal funds due to non-compliance.
  • Recommended Follow-up: Management should review and enhance internal controls to ensure timely filing of reports in the future.

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 District did not comply with the requirements of filing quarterly and period reports by the due dates set by ISBE. A total of 12 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the quarter ending 9/30/22, due 3/20/23, was submitted on 4/20/23 for grant 84.010. One report for the period 2/28/23, due 3/20/23, was submitted 4/24/23 for grant 84.010. Three reports for the quarter ending 3/31/23, due 4/20/23, were submitted 5/26/23 for grants 84.010, 84.424, and 84.367. Three reports for the period ending 2/28/23, due 3/20/23, were submitted 4/20/23 for grants 84.424, 84.367, and 84.425D. Two reports for the period ending 10/31/22, due 11/20/22, were submitted 11/21/22 for grants 84.173 and 84.027. One report for the quarter ending 3/31/23, due 4/20/23, was submitted 7/20/23 for grant 84.425D. One report for the quarter ending 6/30/23, due 7/20/23, was submitted 7/27/23 for grant 84.425D. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the 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 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. See Corrective Action Plan provided by the District.

Categories

Reporting Subrecipient Monitoring

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
10.553 School Breakfast Program $676,965
84.424 Student Support and Academic Enrichment Program $175,953
84.367 Improving Teacher Quality State Grants $171,807
84.425 Education Stabilization Fund $164,831
93.778 Medical Assistance Program $152,337
10.582 Fresh Fruit and Vegetable Program $114,003
10.555 National School Lunch Program $79,714
84.027 Special Education_grants to States $32,849
84.173 Special Education_preschool Grants $16,223
84.010 Title I Grants to Local Educational Agencies $1,750
84.365 English Language Acquisition State Grants $279