Kirby School District 140

Kirby School District No. 140 07-016-1400-02 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2022 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2022 - 001 2. THIS FINDING IS: New 3. Federal Program Name and Year: COVID-19, Elementary and Secondary School Relief 4. Project No.: 21-4998 5. CFDA No.: 84.425D 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Per the Illinois State Board of Education (ISBE) guidelines for Electronic Expenditure Reporting, quarterly expenditure reports must be submitted to ISBE within 20 calendar days of the reporting period end date. 9. Condition The first and third quarter expenditure reports were not submitted to ISBE by the report due dates. 10. Questioned Costs None. 11. Context The first and thrid quarter expenditure reports were 83 and 23 days late, respectively. 12. Effect The compliance requirement for reporting was not met. 13. Cause Turnover in management affected the timely submission of the first and third quarter expenditure reports. 14. Recommendation We recommend that procedures are put in place to ensure that the quarterly expenditure reports are submitted by the due date set by ISBE. 15. Management's response The District management agrees with the finding and recommendation.

Finding Number: 2022-001 Finding Synopsis: Condition: Per the Illinois State Board of Education (ISBE) guidelines for electronic expenditure reporting, quarterly expenditure reports must be submitted to ISBE within 20 calendar days of the reporting period end date. First and third quarter expenditure reports for the U.S. Department of Education COVID-19 Elementary and Secondary School Relief grant were submitted late. Recommendation: Implement controls to ensure that these quarterly federal expenditure reports are filed on a timely basis. Action Steps: Due to turnover of staff at the School, these quarterly federal expenditure reports were not filed on a timely basis. New staff have been formally trained on the requirements and these reports will be filed on a timely basis. Contact Person(s): Mike Andershak, Director of Business Services, 708-532-6462 Anticipated Completion Date: Completed

The Data Collection form for the audit year June 30, 2017 was submitted 25 days late.

The Data Collection form for the year ended June 30, 2019 will be submitted on a timely basis in accordance with the compliance requirements for reporting. We will work in the future to ensure that the Data Collection Form is filed within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.