Finding Text
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "Reporting", 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: School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. A total of 10 reports were filed late. Questioned Costs: N/A. Context: The School District did not timely file multiple period and quarterly expenditure reports. The report for the period ending 11/30/2022, due 12/20/2022, was submitted on 01/11/2023 for grant 84.010. The report for the quarter ending 12/31/2022, due 01/20/2023, was submitted on 02/09/2023 for grant 84.425D. The reports for the quarter ending 12/31/2022, due 01/20/2023, were submitted on 02/10/2023 for grants 84.425W, 84.027X, 84.425C, and 84.173. The report for the quarter ending 3/31/2023, due 4/20/2023, was submitted on 05/12/2023 for grant 84.010. The report for the quarter ending 03/31/2023, due 04/20/2023, was submitted on 05/02/2023 for grant 84.425D. The report for the period ending 04/30/2023, due 05/20/2023, was submitted on 06/26/2023 for grant 84.365. The report for the period ending 05/31/2023, due 06/20/2023, was submitted on 06/26/2026 for grant 84.425U. 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. Cause: Policies and procedures are in place that provided 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. 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 in a timely manner by the due dates.