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 School District did not comply with the requirements of filing one quarterly report by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file one quarterly expenditure report. The report for the quarter ending 09/30/2022 due 10/20/2022, was submitted on 11/4/2022 for grant 84.425D. Effect: The District was not compliant with reporting requirements. Due to the late filing of the report, ISBE could freeze the School 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 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.