Finding 528362 (2024-005)

-
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-03-17

AI Summary

  • Core Issue: The District failed to file two financial reports on time, violating compliance requirements for accurate reporting to ISBE.
  • Impacted Requirements: Timely submission of quarterly and period reports is essential to avoid potential freezing of federal funds.
  • Recommended Follow-Up: Management should review and enhance internal controls to ensure timely reporting 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 2 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for two grants. The report for the quarter ending 9/30/23, due 10/20/23 was submitted on 12/4/23 for grant 84.425D. The report for the period ending 10/31/2023, due 11/20/2023 was filed on 11/29/2023 for grant 84.425. 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
32.009 Emergency Connectivity Fund Program $310,438
10.553 School Breakfast Program $161,463
84.367 Improving Teacher Quality State Grants $110,961
93.778 Medical Assistance Program $105,431
84.424 Student Support and Academic Enrichment Program $88,500
84.425 Education Stabilization Fund $36,903
84.365 English Language Acquisition State Grants $22,218
10.555 National School Lunch Program $20,423
84.027 Special Education_grants to States $19,876
84.010 Title I Grants to Local Educational Agencies $6,969
10.559 Summer Food Service Program for Children $6,809
10.582 Fresh Fruit and Vegetable Program $4,496
84.173 Special Education_preschool Grants $3,572
10.649 Pandemic Ebt Administrative Costs $653