Finding 622047 (2022-006)

- Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-09-27
Audit: 53487

AI Summary

  • Core Issue: The School District failed to submit required financial reports on time, violating compliance requirements.
  • Impacted Requirements: Quarterly and final reports for multiple grants were submitted late, risking federal fund access.
  • Recommended Follow-Up: Management should enhance internal controls and ensure timely filing of reports to meet ISBE deadlines.

Finding Text

Criteria 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 School 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 School District did not timely file quarterly and final expenditure reports for multiple grants. The report for the period ending 8/31/21 due 9/20/21 was submitted on 1/11/22 for grant 84.027. The report for the quarter ending 9/30/21 due 10/20/21 was submitted on 1/26/22 for grant 84.425C. 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 School 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 in a timely manner by the due dates.

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 $443,288
10.553 School Breakfast Program $359,500
84.367 Improving Teacher Quality State Grants $192,494
84.196 Education for Homeless Children and Youth $35,250
10.560 State Administrative Expenses for Child Nutrition $33,150
10.582 Fresh Fruit and Vegetable Program $32,837
10.555 National School Lunch Program $26,433
10.559 Summer Food Service Program for Children $23,479
93.778 Medical Assistance Program $16,176
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $10,110
10.649 Pandemic Ebt Administrative Costs $3,063
84.365 English Language Acquisition State Grants $1,092
84.027 Special Education_grants to States $0
84.173 Special Education_preschool Grants $0
84.425 Education Stabilization Fund $0