Finding Text
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "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 period 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 period expenditure reports. The report for the period ending 08/31/2022 due 09/20/2022, was submitted on 09/24/22 for grant 84.365. The reports for the period ending 08/31/2022 due 09/20/2022, were submitted on 09/29/22 for grants 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 on a timely manner by the due dates.