Finding Text
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "Reporting", 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: School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. A total of 6 reports were filed late. Questioned Costs: N/A. Context: The School District did not timely file multiple period and quarterly expenditure reports. The report for the period ending 8/31/2022, due 9/20/2022, was submitted on 10/14/2022 for grant 84.010. The reports for the period ending 8/31/2022, due 9/20/2022, were submitted on 9/29/2022 for grants 84.173 and 84.027. The report for the period ending 8/31/2022, due 9/20/2022, was submitted on 10/01/2022 for grant 84.365. The report for the period ending 8/31/2022, due 9/20/2022, was submitted on 10/03/2022 for grant 84.367. The report for the quarter ending 03/31/2023, due 04/20/2023, was submitted on 05/10/2023 for grant 84.425U. 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 provided 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.