Finding 588026 (2023-002)

-
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-02-03

AI Summary

  • Core Issue: The School District failed to submit 12 financial reports on time, violating compliance requirements for timely reporting to ISBE.
  • Impacted Requirements: Reports for multiple periods and quarters were submitted late, risking potential freezing of federal funds.
  • Recommended Follow-Up: Management should review and enhance internal controls and procedures to ensure timely submission of federal reports.

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.

Categories

Reporting Subrecipient Monitoring

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.778 Medical Assistance Program $90,926
84.010 Title I Grants to Local Educational Agencies $52,031
10.553 School Breakfast Program $51,745
84.367 Improving Teacher Quality State Grants $30,498
10.555 National School Lunch Program $23,961
84.424 Student Support and Academic Enrichment Program $17,730
84.365 English Language Acquisition State Grants $14,828
84.173 Special Education_preschool Grants $13,264
10.649 Pandemic Ebt Administrative Costs $628
84.027 Special Education_grants to States $0
84.425 Education Stabilization Fund $0