Finding 620097 (2022-003)

-
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-08-24

AI Summary

  • Core Issue: The District failed to submit required financial reports on time for multiple grants, violating compliance requirements.
  • Impacted Requirements: Timely filing of quarterly and final reports as mandated by ISBE was not met, risking potential freezing of federal funds.
  • 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 for 20 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 10/1/21 for grants 84.010, 84.173, 84.027, 84.365, and 84.367. The reports for the quarter ending 9/30/21, due 10/20/21 were submitted on 10/28/21 for grants 84.010, 84.173, 84.027, 84.425D, 84.424 and 84.367. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/25/22 for grants 84.010 and 84.425D. The reports for the quarter ending 12/31/21, due 1/20/22 were submitted on 1/26/22 for grants 84.010, 84.425D, 84.173, and 84.027. 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
84.010 Title I Grants to Local Educational Agencies $567,921
10.553 School Breakfast Program $178,396
84.424 Student Support and Academic Enrichment Program $86,503
84.367 Improving Teacher Quality State Grants $46,896
10.582 Fresh Fruit and Vegetable Program $22,430
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $20,301
10.560 State Administrative Expenses for Child Nutrition $19,378
10.555 National School Lunch Program $16,517
84.365 English Language Acquisition State Grants $13,783
10.559 Summer Food Service Program for Children $6,631
10.649 Pandemic Ebt Administrative Costs $614
84.027 Special Education_grants to States $0
84.173 Special Education_preschool Grants $0
84.425 Education Stabilization Fund $0