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. A total of 9 reports were filed late. Questioned Costs: N/A Context: The School District did not timely file multiple quarterly expenditure reports. The reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 12/8/22 for grants 84.027X, 84.173 and 84.010. The report for the period ending 10/31/22, due 11/20/22, was submitted on 12/15/22 for grant 84.425U. The report for the quarter ending 12/31/22 due 1/20/23, was submitted on 1/21/23 for grant 84.425U. The reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 4/24/23 for grants 84.010, 84.424, and 84.367. 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.