Finding Text
8. 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. 9. Condition: The School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. A total of 5 reports were filed late. 10. Questioned Costs: N/A. 11. Context: The School District did not timely file expenditure reports for multiple grants. The report for the quarter ending 9/30/23, due 10/20/23, was submitted on 12/15/23 for grant 84.425D. The report for the period ending 11/30/23, due 12/20/23, was submitted on 1/27/24 for grant 84.010. The report for the quarter ending 12/31/23, due 1/20/24, was submitted on 4/19/24 for grant 84.010. The report for the period ending 2/29/24, due 3/20/24, was submitted on 4/15/24 for grant 84.425U. The report for the quarter ending 3/31/24, due 4/20/24, was submitted on 5/6/24 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 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. 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.