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 District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for ten reports. '10. Questioned Costs: N/A. '11. Context: The District did not timely file period and quarterly expenditure reports for multiple grants. The report for period ending 8/31/23, due 9/20/23, was submitted 10/20/23 for grant 84.425C. The reports for the quarter ending 9/30/23, due 10/20/23, were submitted 10/25/23 for grant 84.425C and 12/20/23 for grants 84.027X and 84.173. The report for period ending 11/30/23, due 12/20/23, were submitted 1/24/24 for grant 84.425W. The reports for quarter ending 12/31/23, due 1/20/24, were submitted 1/22/24 for grant 84.425C and 2/6/24 for grant 84.425W. The report for quarter ending 3/31/24, due 4/20/24, were submitted 5/6/24 for grant 84.425W. The reports for quarter ending 6/30/24, due 7/20/24, were submitted 8/22/24 for grant 84.425U and 10/31/24 for grant 84.425W. '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 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 on a timely manner by the due dates. See Corrective Action Plan provided by the District.