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 dates set by ISBE. A total of 6 reports were filed late. 10. Questioned Costs: N/A. 11. Context: The School District did not timely file period and quarterly expenditure reports for multiple grants. The report for the quarter ending 9/30/22, due 10/20/22, was submitted on 12/12/22 for grant 84.365. The reports for the period ending 11/30/22, due 12/20/22, were submitted on 1/19/23 for grants 84.173 and 84.027. The reports for the quarter ending 12/31/22 due 1/20/23, were submitted on 2/8/23 for grants 84.425W, 84.027X and 84.173. 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.