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 District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the quarter ending 9/30/21 due 10/20/21, were submitted on 10/22/21 for grants 84.027 and 84.173, and on 11/12/21 for grants 84.425D, 84.010, 84.424, and 84.367. The report for the period ending 11/30/21 due 12/20/21, was submitted on 1/18/22 for grant 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 1/21/22 for grants 84.027 and 84.173 and on 3/10/22 for grant 84.425D. The reports for the quarter ending 3/31/22 due 4/20/22, were submitted on 4/26/22 for grants 84.027 and 84.173. The reports for the period ending 5/31/22 due 6/20/22, were submitted on 8/18/22 for grants 84.027X and 84.173. The reports for the quarter ending 6/30/22 due 7/20/22, were submitted on 7/28/22 for grants 84.424, 84.027, 84.173, 84.425D, 84.425W, and 84.425C; on 8/18/22 for grants 84.425D, 84.010, and 84.367; on 9/6/22 for grants 84.010 and 84.425U; on 9/21/22 for grants 84.027X and 84.173. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the 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 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 will establish procedures for internal controls that will assure that we submit quarterly reports 15 days prior to the due date. The Business Manager will be responsible to certify to the Superintendent that these timelines have been achieved. In the event that the timelines are not met the Superintendent will notify the Board of Education.