Finding Text
8. 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. 9. Condition: The School District did not comply with the requirements of filing quarterly and period reports by the due date set by ISBE. A total of 27 reports were filed late. 10. Questioned Costs: N/A. 11. Context: The School District did not timely file expenditure reports for multiple grants. The report for the period ending 7/31/22 due 8/20/22 was submitted on 9/20/22 for grant 84.173. The reports for the quarter ending 9/30/22 due 10/20/22, were submitted on 11/14/22 for grants 84.425W, 84.027X, 84.425C & 84.173, on 11/15/22 for grant 84.425D, and on 12/19/22 for grant 84.425U. The reports for the period ending 11/30/22 due 12/20/22 were submitted on 12/28/22 for grants 84.425D, 84.425W, 84.027X, 84.425C, 84.173 & 84.365. The reports for the quarter ending 12/31/22 due 1/20/23 were submitted on 1/21/23 for grants 84.010, 84.173, 84.027 & 84.365, and on 1/23/23 for grants 84.425D, 84.425U, 84.425W, 84.027X, 84.425C & 84.173. The report for the period ending 2/28/23 due 3/20/23 was submitted on 3/22/23 for grant 84.027. The report for the quarter ending 3/31/23 due 4/20/23, was submitted on 6/24/23 for grant 84.425D. The report for the quarter ending 6/30/23 due 7/20/23, was submitted on 7/26/23 for grant 84.010. 12. 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. 13. 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. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. 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.