Finding Text
Criteria or specific requirement: 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 for 24 reports. Questioned Costs: N/A. Context: The District did not timely file quarterly and final expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21 were submitted on 9/28/21 for grants 84.010 and 84.365, on 12/8/21 for grant 84.027 and on 3/14/22 for grant 84.027. The reports for the quarter ending 9/30/21, due 10/20/21, were submitted on 11/3/21 for grant 84.365 and on 12/22/21 for grants 84.424, 84.367, and 84.425D. The reports for the period ending 10/31/21, due 11/20/21 were submitted on 12/22/21 for grants 84.425U and 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 2/23/22 for grants 84.010, 84.424, 84.367, 84.425U and 84.425D and on 4/4/22 for grant 84.425D. The reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 4/28/22 for grants 84.010, 84.424 and 84.367, on 5/17/22 for grant 84.425W, and on 7/20/22 for grant 84.425D. The report for the period ending 6/30/22, due 7/20/22 was submitted on 8/2/22 for grant 84.425D. 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 has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates. See Corrective Action Plan provided by the District.