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 expenditure reports for multiple grants. The report for the period ending 8/31/21, due 9/20/21, was submitted on 9/21/21 for grant 84.010. The reports for the period ending 9/30/21 due 10/20/21, were submitted on 10/24/21 for grant 84.425D (E2) and on 10/27/21 for grant 84.425D (EC). The report for the period ending 10/31/21, due 11/20/21, was submitted on 11/22/21 for grant 84.425D (EC). 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 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 District.