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 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 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 84.027, 84.010, 84.367, 84.365, 84.287C, and 84.424. The reports for the quarter ending 9/30/21 due 10/20/21, were submitted on 11/13/21 for grants 84.027, 84.425D, and 84.365. The reports for the quarter ending 9/30/21 due 10/20/21, were submitted on 11/16/21 for grants 84.010, 84.367, and 84.424. The report for the quarter ending 12/31/21 due 1/20/22, was submitted on 2/16/22 for grant 84.425D. The reports for the quarter ending 3/31/22, due 4/20/22, were submitted on 4/21/22 for grants 84.010, 84.367, and 84.424. The report for the quarter ending 6/30/22 due 7/20/22, was submitted on 8/11/22 for grant 84.425D. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the 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 on a timely manner by the due dates.