Finding Text
Kirby School District No. 140 07-016-1400-02 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2022 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2022 - 001 2. THIS FINDING IS: New 3. Federal Program Name and Year: COVID-19, Elementary and Secondary School Relief 4. Project No.: 21-4998 5. CFDA No.: 84.425D 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Per the Illinois State Board of Education (ISBE) guidelines for Electronic Expenditure Reporting, quarterly expenditure reports must be submitted to ISBE within 20 calendar days of the reporting period end date. 9. Condition The first and third quarter expenditure reports were not submitted to ISBE by the report due dates. 10. Questioned Costs None. 11. Context The first and thrid quarter expenditure reports were 83 and 23 days late, respectively. 12. Effect The compliance requirement for reporting was not met. 13. Cause Turnover in management affected the timely submission of the first and third quarter expenditure reports. 14. Recommendation We recommend that procedures are put in place to ensure that the quarterly expenditure reports are submitted by the due date set by ISBE. 15. Management's response The District management agrees with the finding and recommendation.