Finding Text
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.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 quarterly and final reports by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file multiple quarterly and final expenditure reports. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 9/27/2021 for grant 84.367 (2021). The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 9/24/2021 for grant 84.365. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 11/10/2021 for grant 84.010. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 11/8/2021 for grant 84.367 (2022). The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 12/22/2021 for grant 84.425C (21-4998-EC). The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/4/2021 for grants 84.027 and 84.173. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/18/2021 for grant 84.010. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/12/2021 for grant 84.367. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/10/2021 for grant 84.425C (22-4998-JK). The report for the period ending 11/30/2021, due 12/20/2021, was submitted on 12/22/2021 for grant 84.365. The report for the quarter ending 12/31/2021, due 1/20/2022, was submitted on 1/21/2022 for grant 84.425U (22-4998-E3). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 7/28/2022 for grant 84.425U (22-4998-E3). 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 pressented. See Corrective Action Plan provided by the School District.