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 period and quarterly reports by the due date set by ISBE. Total reports filed late were 12. Questioned Costs: N/A. Context: The School District did not timely file multiple period and quarterly expenditure reports. The reports for the period ending 8/31/2022, due 9/20/2022, were submitted on 10/11/22 for grants 84.010, 84.424, and 84.367. The reports for the quarter ending 9/30/2022, due 10/20/2022, were submitted on 11/1/2022 for grants 84.425, 84.425D, 84.425U, and 84.425C. The reports for the quarter ending 9/30/2022, due 10/20/2022, were submitted on 11/3/2022 for grants 84.027X and 84.173. The report for the period ending 10/31/2022, due 11/20/2022, was submitted on 12/1/2022 for grant 84.365. 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 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. See Corrective Action Plan provided by the School District.