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 reports by the due dates set by ISBE. A total of 3 reports were filed late. Questioned costs: N/A Context: The School District did not timely file multiple quarterly expenditure reports for grant 84.425D. The report for the quarter ending 9/30/22, due 10/20/22, was submitted on 12/16/22. The report for the quarter ending 12/31/22 due 1/20/23, was submitted on 3/13/23. The report for the quarter ending 3/31/23, due 4/20/23, was submitted on 4/24/23. 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. Furthermore, the District submitted their final grant filing on time for project # 22-4998-D2 for the quarter ending 6/30/23 on 7/14/23.