Finding 607386 (2022-005)

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Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-07-16
Audit: 27177

AI Summary

  • Core Issue: The District failed to file 27 financial reports on time, violating compliance requirements for accurate reporting to the pass-through entity.
  • Impacted Requirements: Timely submission of quarterly and final reports as mandated by ISBE, which could lead to federal fund freezes.
  • Recommended Follow-Up: Management should enhance internal controls and review policies to ensure timely reporting in the future.

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. A total of 27 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file quarterly expenditure reports for multiple grants. Three reports for the period ending 8/31/21, due 9/20/21, were submitted on 12/13/21 for grants 84.027 and 84.173. One report for the period ending 8/31/21, due 9/20/21, was submitted on 12/20/21 for grant 84.424. Two reports for the period ending 8/31/21, due 9/20/21, were submitted on 1/3/22 for grants 84.010 and 84.367. One report for the period ending 8/31/21, due 9/20/21, was submitted on 1/7/22 for grant 84.010. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 12/13/21 for grant 84.424. Two reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 1/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/21, due 10/20/21, was submitted on 4/6/22 for grant 84.425D. One report for the period ending 11/30/21, due 12/20/21, was submitted on 4/14/22 for grant 84.010. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 2/4/22 for grants 84.010 and 84.367. Two reports for the quarter ending 12/31/21, due 1/20/22, were submitted on 4/29/22 for grants 84.010 and 84.425. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 5/19/22 for grant 84.027. Two reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 6/23/22 for grants 84.010 and 84.425. One report for the quarter ending 3/31/22, due 4/20/22, was submitted on 6/29/22 for grant 84.173. One report for the period ending 5/31/22, due 6/20/22, was submitted on 6/23/22 for grant 84.010. Two reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 7/28/22 for grants 84.010 and 84.425. Three reports for the quarter ending 6/30/22, due 7/20/22, were submitted on 9/29/22 for grants 84.027 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 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.

Categories

Reporting Subrecipient Monitoring

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
10.553 School Breakfast Program $219,719
32.009 Emergency Connectivity Fund Program $135,957
84.027 Special Education_grants to States $97,383
84.367 Improving Teacher Quality State Grants $89,574
84.425 Education Stabilization Fund $54,559
93.778 Medical Assistance Program $40,545
10.559 Summer Food Service Program for Children $29,072
10.555 National School Lunch Program $23,748
84.010 Title I Grants to Local Educational Agencies $23,600
84.424 Student Support and Academic Enrichment Program $4,311
10.558 Child and Adult Care Food Program $1,451
84.173 Special Education_preschool Grants $360