Finding 976911 (2023-006)

-
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-06-10

AI Summary

  • Core Issue: The District failed to file 33 financial reports on time, violating compliance requirements for timely reporting to ISBE.
  • Impacted Requirements: Reports for multiple grants were submitted late, risking potential freezing of federal funds due to non-compliance.
  • Recommended Follow-Up: Management should review and enhance internal controls to ensure timely filing of reports in the future.

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 District did not comply with the requirements of filing quarterly and period reports by the due dates set by ISBE. A total of 33 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the period ending 8/31/22, due 9/20/22, was submitted on 1/25/23 for grant 84.010. Two reports for the quarter ending 9/30/22, due 10/20/22, were submitted on 12/14/22 for grants 84.010 and 84.367. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 2/15/23 for grant 84.424. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 4/13/23 for grant 84.010. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 6/8/23 for grant 84.425W. One report for the quarter ending 9/30/22, due 10/20/22, was submitted on 7/20/23 for grant 84.425C. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 1/24/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/15/23 for grant 84.367. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 2/23/23 for grant 84.425D. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 3/27/23 for grant 84.424. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 4/18/23 for grant 84.010. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 7/20/23 for grant 84.425W. One report for the quarter ending 12/31/22, due 1/20/23, was submitted on 8/1/23 for grant 84.425C. Two reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 5/15/23 for grants 84.425D and 84.010. Five reports for the quarter ending 3/31/23, due 4/20/23, were submitted on 7/20/23 for grants 84.027X, 84.173, 84.010, and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 8/10/23 for grant 84.425D. Five reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 9/8/23 for grants 84.027, 84.173, 84.425D and 84.367. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 9/25/23 for grant 84.425U. Three reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 11/20/23 for grants 84.027X, 84.173 and 84.010. Two reports for the quarter ending 6/30/23, due 7/20/23, were submitted on 12/13/23 for grants 84.010 and 84.424. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the 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 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. See Corrective Action Plan provided by the District.

Categories

Reporting Subrecipient Monitoring

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.367 Improving Teacher Quality State Grants $148,795
84.424 Student Support and Academic Enrichment Program $108,308
10.558 Child and Adult Care Food Program $53,305
10.553 School Breakfast Program $49,305
32.009 Emergency Connectivity Fund Program $48,000
84.425 Education Stabilization Fund $40,084
10.582 Fresh Fruit and Vegetable Program $38,840
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $26,369
93.778 Medical Assistance Program $21,181
10.555 National School Lunch Program $17,184
84.173 Special Education_preschool Grants $10,300
84.027 Special Education_grants to States $8,582
84.010 Title I Grants to Local Educational Agencies $8,561
10.649 Pandemic Ebt Administrative Costs $628