DOLTON WEST SCHOOL DISTRICT 148Local Government

Criteria or specific requirement: The compliance requirements for "A. Activities Allowed and Unallowed", requires the District to conform to the itemized budgets which were filed with and approved by ISBE. Condition: The District claimed expenditures that were incurred outside of the applicable periods of performance. Cause: The District's internal controls over compliance were not functioning effectively to ensure reimbursements were claimed for only expenditures incurred within the applicable periods of performance. Effect: The District was not in compliance with the period of performance compliance requirement. Questioned Costs: The following questioned costs were computed based on differences between the amounts claimed for reimbursement by the District and its expenditure accounting records for the applicable periods of performance: $127,741 (Project No. 25-4300-00) $1,185 (Project No. 25-4331-00) Context: The condition noted was identified upon reconciling reimbursements claimed by the District to the general ledger accounts in which related expenditures were recorded, for the applicable periods of performance, and investigation of differences identified. Recommendation: We recommend that the District strengthen grant management controls by implementing procedures to ensure all expenditures claimed for reimbursement are incurred within the applicable period of performance. This should include tracking grant period dates, reconciling expenditures to allowable timeframes prior to claiming, and management review of all reimbursement requests. Management's response: The District agrees with the auditor's finding and recommendation.

Criteria or specific requirement: Per Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 CFR Part 200) Subpart D, Post Federal Award Requirements Section 200.303, Internal controls, the recipient must establish, document and maintain effective internal control over the Federal award that provides reasonable assurance that the recipient is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Per 2 CFR Part 200, Subpart E, Cost Principles, the accounting practices of the recipient must be consistent with the cost principles and support the accumulation of costs as required by the cost principles, including maintaining adequate documentation to support costs charged to the Federal award. Condition: The District claimed expenditures that did not have adequate supporting documentation, such as invoices, receipts, purchase orders and proof of payment. Cause: The District's internal controls over compliance were not functioning effectively to ensure reimbursements were claimed for only actual expenditures incurred and supported by adequate documentation. Effect: The District was not in compliance with the allowable costs/cost principles compliance requirement. Questioned Costs: The following questioned costs were computed based on differences between the amounts claimed for reimbursement by the District and its expenditure accounting records: $1,185 (Project No. 24-4300-00) $10,423 (Project No. 25-4331-00) Context: The condition noted was identified upon reconciling reimbursements claimed by the District to the general ledger accounts in which related expenditures were recorded and investigation of differences identified. Recommendation: We recommend the District strengthen internal controls to ensure all expenditures charged to federal programs are supported by proper documentation prior to being submitted for reimbursement. Documentation should be retained in accordance with federal record retention requirements. Management's response: The District agrees with the auditor's finding and recommendation.

Criteria or specific requirement :Per Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 CFR Part 200) Subpart D, Post Federal Award Requirements Section 200.303, Internal controls, the recipient must establish, document and maintain effective internal control over the Federal award that provides reasonable assurance that the recipient is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. The requirements for activities allowed or unallowed are contained in program legislation, federal awarding agency regulations, and the terms and conditions of the award. Condition: The District incurred program expenditures that were not charged in accordance with the approved grant budget. Cause: The District's internal controls over compliance were not functioning effectively to ensure program expenditures were compliant with the activities allowed or unallowed compliance requirement. Effect: The District was not in compliance with the activities allowed or unallowed compliance requirement. Questioned Costs:The following questioned costs were computed based on exceptions identified in the activities allowed or unallowed compliance testing performed: $10,016 (Project No. 25-4300-00) Context: From the population of non-payroll expenditures totaling $1,230,248, a sample of forty (40) transactions totaling $123,816 were selected for testing, from which two (2) transactions totaling $10,016 were considered exceptions. A statistically valid sample was not utilized. Recommendation: We recommend that the District strengthen controls over expenditure coding and grant claiming processes by ensuring invoices are reviewed against the approved budget detail prior to claiming. This should include management review and periodic reconciliation of claimed expenditures to the grant budget. Management's response: The District agrees with the auditor's finding and recommendation.

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 District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for ten reports. '10. Questioned Costs: N/A. '11. Context: The District did not timely file period and quarterly expenditure reports for multiple grants. The report for period ending 8/31/23, due 9/20/23, was submitted 10/20/23 for grant 84.425C. The reports for the quarter ending 9/30/23, due 10/20/23, were submitted 10/25/23 for grant 84.425C and 12/20/23 for grants 84.027X and 84.173. The report for period ending 11/30/23, due 12/20/23, were submitted 1/24/24 for grant 84.425W. The reports for quarter ending 12/31/23, due 1/20/24, were submitted 1/22/24 for grant 84.425C and 2/6/24 for grant 84.425W. The report for quarter ending 3/31/24, due 4/20/24, were submitted 5/6/24 for grant 84.425W. The reports for quarter ending 6/30/24, due 7/20/24, were submitted 8/22/24 for grant 84.425U and 10/31/24 for grant 84.425W. '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 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 on a timely manner by the due dates. See Corrective Action Plan provided by the District.

8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L. Reporting", requires the District to maintain accurate accounting records for grant expenditures. In addition, per subpart D (Post Federal Award Requirements), § 200.302, the underlying accounts records must be adequately documented and consistent with the terms and conditions of the grant. '9. Condition: The District claimed expenditures that did not agree with their underlying accounting records. '10. Questioned Costs: 6362. '11. Context: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District overclaimed $6,362 of expenditures at 6/30/24. Upon review of the general ledger and quarterly expenditure report, it was determined that the District erroneously overstated their claim amount on one function object code by a cumulative amount of $6,362. under 2550-300, total expenditures were $4,573 but District claimed $10,935, resulting in an overclaim of $6,362. '12. Effect: The District was not compliant with reporting requirements. Inaccurate reporting resulted in the District being reimbursed for an additional $6,362 as of 6/30/24. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are supported by the underlying accounting records and are fairly presented in accordance with program requirements. These policies and procedures were not followed when the expenditure report was prepared and filed. 14. Recommendation: We recommend the District periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. 15. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the itemized budget and ensure claimed expenditures fall within the grant. See Corrective Action Plan provided by the District.

8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L. Reporting", requires the District to maintain accurate accounting records for grant expenditures. In addition, per subpart D (Post Federal Award Requirements), § 200.302, the underlying accounts records must be adequately documented and consistent with the terms and conditions of the grant. '9. Condition: The District claimed expenditures that did not agree with their underlying accounting records. '10. Questioned Costs: 110867. '11. Context: During compliance testing of the District’s accounting records in comparison to the expenditure reports filed with the Illinois State Board of Education, it was noted that the District overclaimed a total of $110,867 in expenditures as of June 30, 2024. The following discrepancies were identified: Function 1000-300: The District claimed $50,148 on the quarterly report filed as of 6/30/24. This amount could not be traced to the accounting records as of that date, resulting in an overclaim of $50,148. Function 1000-200: The District claimed $107,470 on the final report filed 9/30/24. Supporting expenditures could only be provided for $67,752, resulting in an overclaim of $39,718. Function 2130-100: The District claimed $10,440 on the final report filed 9/30/24. Supporting expenditures could only be provided for $10,200, resulting in an overclaim of $240. Function 2130-200: The District claimed $1,054 on the final report filed 9/30/24. Supporting expenditures could only be provided for $709, resulting in an overclaim of $345. Function 2400-100: The District claimed $44,160 on the final report filed 9/30/24. Supporting expenditures could only be provided for $37,960, resulting in an overclaim of $6,200. Function 2660-300: The District claimed $1,711,854 on the final report filed 9/30/24 for expenditures as of 6/30/24. Supporting expenditures could only be provided for $1,697,638, resulting in an overclaim of $14,216. '12. Effect: The District was not compliant with reporting requirements. Inaccurate reporting resulted in the District being reimbursed for an additional $110,867 as of 6/30/24. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are supported by the underlying accounting records and are fairly presented in accordance with program requirements. These policies and procedures were not followed when the expenditure report was prepared and filed. 14. Recommendation: We recommend the District periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. 15. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the itemized budget and ensure claimed expenditures fall within the grant. See Corrective Action Plan provided by the District.

8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "A. Activities Allowed and Unallowed", requires the District to conform to the itemized budgets which were filed with and approved by ISBE. '9. Condition: The District did not claim expenditures in conformity with the approved detail budget. '10. Questioned Costs: N/A. '11. Context: The District claimed an expenditure in error under function code 2660 when it should have been claimed under function 2630. The amount in question was $23,532 paid to Sentinel Technologies for telephone infrastructure. '12. Effect: The goods purchased by the District were not included in the budget line they were claimed under but were allowable under another approved budget line. The District erroneously claimed the invoice under the incorrect budget line. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are supported by the underlying accounting records and are fairly presented in accordance with program requirements. These policies and procedures were not followed when the expenditure report was prepared and filed. 14. Recommendation: We recommend the District periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. 15. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the itemized budget and ensure claimed expenditures fall within the grant. See Corrective Action Plan provided by the District.

8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "A. Activities Allowed and Unallowed", requires the District to conform to the itemized budgets which were filed with and approved by ISBE. '9. Condition: The District did not claim expenditures in conformity with the approved detail budget. '10. Questioned Costs: 19718. '11. Context: The District claimed expenditures in error which were not allowable expenditures per the approved budget for fourteen invoices totaling $19,718. The invoices were for cancellation fees, travel costs, and meals paid to multiple vendors which were not allowed under the budget. '12. Effect: The expenditures claimed by the District were not included in the itemized budget and were not the intent of the budget line. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are supported by the underlying accounting records and are fairly presented in accordance with program requirements. These policies and procedures were not followed when the expenditure report was prepared and filed. 14. Recommendation: We recommend the District periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. 15. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the itemized budget and ensure claimed expenditures fall within the grant. See Corrective Action Plan provided by the District.

8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "A. Activities Allowed and Unallowed", requires the District to conform to the itemized budgets which were filed with and approved by ISBE. '9. Condition: The District did not claim expenditures in conformity with the approved detail budget. '10. Questioned Costs: N/A. '11. Context: The District incorrectly claimed $791 in payroll benefit expenditures for twenty employees under function code 2400-200. These benefits should have been reported to ISBE under function code 1000-200 instead of 2400-200 to match the function and object to where the employees salaries were reported. '12. Effect: The expenditures claimed specific to the employee's job duties paid by the District were not included in the budget line they were claimed under but were allowable under another approved budget line. The District erroneously claimed the invoice under the incorrect budget line. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are supported by the underlying accounting records and are fairly presented in accordance with program requirements. These policies and procedures were not followed when the expenditure report was prepared and filed. 14. Recommendation: We recommend the District periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. 15. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the itemized budget and ensure claimed expenditures fall within the grant. See Corrective Action Plan provided by the District.

8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "A. Activities Allowed and Unallowed", requires the District to conform to the itemized budgets which were filed with and approved by ISBE. '9. Condition: The District did not claim expenditures in conformity with the approved detail budget. '10. Questioned Costs: 976. '11. Context: The District incorrectly claimed expenditures that were not allowable under the approved budget. Specifically, $937 was claimed for salaries and $39 for payroll benefits related to employees performing tasks not included in the approved budget. '12. Effect: The expenditures claimed specific to the employee's job duties paid by the District were not included in the itemized budget and were not the intent of the budget line. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are supported by the underlying accounting records and are fairly presented in accordance with program requirements. These policies and procedures were not followed when the expenditure report was prepared and filed. 14. Recommendation: We recommend the District periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. 15. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the itemized budget and ensure claimed expenditures fall within the grant. See Corrective Action Plan provided by the District.

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 final reports by the due dates set by ISBE for seven reports. Questioned Costs: N/A. Context: The District did not timely file period and quarterly expenditure reports for multiple grants. The report for period ending 11/30/22, due 12/20/22, was submitted 1/9/23 for grant 84.010. The reports for the quarter ending 12/31/22, due 1/20/23, were submitted 1/25/23 and 2/17/23 for grants 84.010 and 84.010A, respectively. The reports for period ending 10/31/22, due 11/20/22, were submitted 12/12/22 for grants 84.173 and 84.027. The reports for quarter ending 3/31/23, due 4/20/23, were submitted 7/6/23 for grants 84.027 and 84.173. 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 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.

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 final reports by the due dates set by ISBE for eleven reports. Questioned Costs: N/A. Context: The District did not timely file period and quarterly expenditure reports for multiple grants. The expenditure report for quarter ending 12/31/22, due 1/20/23, was submitted 1/25/23 for grant 84.425U. The expenditure report for period ending 5/31/23, due 6/20/23, was submitted 6/22/23 for grant 84.425C. The expenditure report for quarter ending 9/30/22, due 10/20/22, was submitted 12/15/22 for grant 84.425W. The expenditure reports for quarter ending 12/31/22, due 1/20/23, were submitted 3/13/23 for grants 84.425W and 84.027. The expenditure reports for quarter ending 3/31/23, due 4/20/23, were submitted 7/11/23 for grants 84.425W and 84.173. The expenditure reports for quarter ending 9/30/22, due 10/20/22, were submitted 2/24/23 for grants 84.027 and 84.173. The expenditure report for quarter ending 3/31/23, due 4/20/23, was submitted 7/20/23 for grant 84.027. The expenditure report for quarter ending 12/31/22, due 1/20/23, was submitted 3/20/23 for grant 84.173. 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 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.

Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "A. Activities Allowed and Unallowed", requires the District to conform to the itemized budgets which were filed with and approved by ISBE. Condition: The District did not claim expenditures in conformity with the approved detail budget. Questioned Costs: $8. Context: The district overclaimed expenditures by $8 on the 6/30/23 quarterly report. Vendor was reimbursed for expenses which included an alcohol purchase. Effect: The District was not compliant with reporting requirements. Inaccurate reporting resulted in the District being reimbursed for an additional $8 as of 6/30/23. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are supported by the underlying accounting records and are fairly presented in accordance with program requirements. Although these policies and procedures were followed when reviewing the vendor's request for expense reimbursement, the person reviewing the receipts made an error. There was a total of 2 alcohol purchases (glasses of wine) on the expense receipts. One of the purchases was excluded from the reimbursement, but one was inadvertently missed and included in the amount reimbursed to the vendor for travel expenses. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Furthermore, we recommend the District to adequately document claimed expenditures that are consistent with the terms and conditions of each grant agreement. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.

Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "A. Activities Allowed and Unallowed", requires the District to conform to the itemized budgets which were filed with and approved by ISBE. Condition: The District did not claim expenditures in conformity with the approved detail budget. Questioned Costs: $12. Context: The District claimed $12 of expenditures on the 3/31/23 quarterly report that were not allowed by the budget. Costs associated with purchases not related to grant were allocated to grant expenditure. The invoice received by the District was greater than the purchase order issued by the District. The difference was allocated to all items in the order which included items purchased under the grant and non-grant purchases. Effect: The District was not compliant with reporting requirements. Inaccurate reporting resulted in the District being reimbursed for an additional $12 as of 6/30/23. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are supported by the underlying accounting records and are fairly presented in accordance with program requirements. These policies and procedures were not followed. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Furthermore, we recommend the District to adequately document claimed expenditures that are consistent with the terms and conditions of each grant agreement. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.

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 final reports by the due dates set by ISBE. Questioned Costs: N/A. Context: The District did not timely file quarterly expenditure reports for multiple grants. The reports for the period ending 8/31/21, due 9/20/21, were submitted on 10/24/21 for grants 84.010, 84.424, and 84.367. The reports for the period ending 9/30/21, due 10/20/21, were submitted on 10/24/21 for grants 84.173 and 84.027. 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 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. See Corrective Action Plan provided by the District.

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 final reports by the due dates set by ISBE. Questioned Costs: N/A. Context: The District did not timely file quarterly expenditure reports for multiple grants. The report for the period ending 8/31/21, due 9/20/21, was submitted on 9/21/21 for grant 84.010. The reports for the period ending 9/30/21 due 10/20/21, were submitted on 10/24/21 for grant 84.425D (E2) and on 10/27/21 for grant 84.425D (EC). The report for the period ending 10/31/21, due 11/20/21, was submitted on 11/22/21 for grant 84.425D (EC). 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 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. See Corrective Action Plan provided by the District.

Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting", requires the District to maintain accurate accounting records for grant expenditures. Condition: The District did not comply with the requirements of filing quarterly reports that support the accounting records for 3/31/22 quarterly report. Questioned Costs: $6,920. Context: The District claimed $6,920 of expenditures on the 3/31/22 quarterly report that we could not locate supporting documentation for. Effect: The District claimed expenditures on their 3/1/22 quarterly report and were reimbursed for the $6,920 on 4/22/22. Cause: The District claimed expenditures that did not support accounting records. 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. See Corrective Action Plan provided by the District.

Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting", requires the District to maintain accurate accounting records for grant expenditures. Condition: The District did not comply with the requirements of filing quarterly reports that support the accounting records as of June 30, 2022. ISBE also found the same issue under finding #10122 for the period of 7/1/21-9/30/22. Questioned Costs: $49,669. Context: The District claimed $22,747 under 1000-400, $3,675 under 2130-300, $13,247 under 2130-400, $10,000 under 2210-300 totalling $49,669 of expenditures on the 6/30/22 quarterly report that we could not locate supporting documentation for. Effect: The District claimed expenditures on their 6/30/22 quarterly report and were reimbursed as of 7/25/22. ISBE also found the same issue under finding #10122 for the period of 7/1/21-9/30/22. Cause: The District claimed expenditures that did not support accounting records. 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. See Corrective Action Plan provided by the District.

Criteria: 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: School District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file three expenditure reports. The report for the period ending 9/30/20, due 10/20/20, was submitted on 12/19/20. The report for the period ending 10/31/20 due 11/20/20, was submitted on 1/15/21. The report for the period ending 6/30/21 due 7/20/21, was submitted on 7/26/21. 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. See Corrective Action Plan provided by the School District.

Criteria: The compliance requirements for "L.Reporting", requires the District to maintain accurate accounting records for grant expenditures and supported by underlying accounting records. Condition: The District did not submit accurate periodic expenditure reports. Questioned Costs $29,957. Context: The final expenditure report submitted for reimbursement was $29,957 greater than the underlying documentation used to prepare the report. The overstatement was related to a cash receipt being claimed as an expenditure. Effect: Requested grant reimbursements were in excess of actual costs spent related to the grant. Cause: It does not appear that the District had an effective control structure in place to ensure that grant reimbursement requests align to their underlying accounting records. Recommendation: We recommend the District?s business office work in conjunction with the District?s grant management coordinator to reconcile expenditure reports with the general ledger prior to submission. Management's Response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the School District.

Criteria: The compliance requirements for "L.Reporting", requires the District to maintain accurate accounting records for grant expenditures and supported by underlying accounting records. Condition: The District did not submit accurate periodic expenditure reports. Questioned Costs $11,344. Context: The final expenditure report submitted for reimbursement was $11,344 greater than the underlying documentation used to prepare the report. Effect: Requested grant reimbursements were in excess of actual costs spent related to the grant. Cause: It does not appear that the District had an effective control structure in place to ensure that grant reimbursement requests align to their underlying accounting records. Recommendation: We recommend the District?s business office work in conjunction with the District?s grant management coordinator to reconcile expenditure reports with the general ledger prior to submission. Management's Response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the School District.

Criteria: 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 School District did not comply with the requirements of filing a quarterly report by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file one expenditure report. The report for the period ending 6/30/21 due 7/20/21, was submitted on 7/26/21. 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. See Corrective Action Plan provided by the School District.

Criteria: 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 School District did not comply with the requirements of filing a quarterly report by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file one expenditure report. The report for the period ending 6/30/21 due 7/20/21, was submitted on 7/26/21. 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. See Corrective Action Plan provided by the School District.

Criteria: 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 School District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file two expenditure reports. The report for the period ending 9/30/20, due 10/20/20, was submitted on 10/25/20. The report for the period ending 6/30/21 due 7/20/21, was submitted on 7/26/21. 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. See Corrective Action Plan provided by the School District.

Criteria: 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 School District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file two expenditure reports. The report for the period ending 9/30/20, due 10/20/20, was submitted on 10/25/20. The report for the period ending 6/30/21 due 7/20/21, was submitted on 7/26/21. 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. See Corrective Action Plan provided by the School District.

Criteria: 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 School District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file two expenditure reports. The report for the period ending 1/31/21, due 2/20/21, was submitted on 3/2/21. The report for the period ending 6/30/21 due 7/20/21, was submitted on 7/26/21. 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. See Corrective Action Plan provided by the School District.

Criteria: 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 School District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file two expenditure reports. The report for the period ending 11/30/20, due 12/20/20, was submitted on 1/19/21. The report for the period ending 6/30/21 due 7/20/21, was submitted on 7/26/21. 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. See Corrective Action Plan provided by the School District.

Criteria: 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 School District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file three expenditure reports. The report for the period ending 9/30/20, due 10/20/20, was submitted on 2/22/21. The report for the period ending 12/31/20 due 1/20/21, was submitted on 2/24/21. The report for the period ending 6/30/21 due 7/20/21, was submitted on 7/26/21. 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. See Corrective Action Plan provided by the School District.

Criteria: The compliance requirements for "L.Reporting", requires the District to maintain accurate accounting records for grant expenditures and supported by underlying accounting records. In addition, per subpart D (Post Federal Award Requirements), ? 200.302, the underlying accounts records must be adequately documented and consistent with the terms and conditions of the grant.Condition: The District did not submit their final expenditure report accurately based on the approved budgetary expenditures per function code. Questioned Costs: $39,863. Context: The 6/30/21 expenditure report submitted for reimbursement resulted in questioned costs of $39,863. Within a sample population of 54 transactions, we identified 28 items claimed totaling $39,641, of which resulted in deviations from the approved budget. These transactions may still be allowable costs per the grant if the budget were able to be amended. In addition, there was 1 tested transaction of $222.95 of which the District was unable to provide supporting documentation for. Effect: Requested grant reimbursements resulted in costs that were not budgeted for resulting in questioned costs of $39,863. Cause: It does not appear that the District had an effective control structure in place to ensure that grant reimbursement requests align to their underlying accounting records. The District did experience various employee turnover at year-end (6/30/21) and are working on submitting future reports timely and accurately. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. In addition, the District should designate an employee independent of the grant?s administration to monitor claimed expenses and modify the approved budget in a timely manner if needed. Management's Response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the School District.

Criteria: The District must track its expenditures of federal awards and submit an expenditure report periodically to the Illinois State Board of Education; Condition: The Illinois State Board of Education requires Districts to submit an expenditure report for certain of its federal programs at specified dates throughout the award period.; Questioned Costs: None; Context: We reviewed the Expenditure Reports Due/Status report from the Illinois State Board of Education and noted that both the September 30, 2019 and June 30, 2020 reports were filed after their respective due dates of October 20, 2019, and July 20, 2020; Effect: As a result of the error, the School District may be subject to additional review from the Illinois State Board of Education.; Cause: The error was caused by oversight during clerical administration of the program and appear to be isolated occurrences.; Recommendation: We recommend the School District increase oversight over the federal award program expense report submission process.; Management's Response: See Corrective Action Plan provided by the School District.

Criteria: The District must track its expenditures of federal awards and submit an expenditure report periodically to the Illinois State Board of Education; Condition: The Illinois State Board of Education requires Districts to submit an expenditure report for certain of its federal programs at specified dates throughout the award period.; Questioned Costs: None; Context: We reviewed the Expenditure Reports Due/Status report from the Illinois State Board of Education and noted that both the September 30, 2018 and December 31, 2018 reports were filed after their respective due dates of October 20, 2018, and January 20, 2019; Effect: As a result of the error, the School District may be subject to additional review from the Illinois State Board of Education.; Cause: The error was caused by oversight during clerical administration of the program and appear to be isolated occurrences.; Recommendation: We recommend the School District increase oversight over the federal award program expense report submission process.; Management's Response: See Corrective Action Plan provided by the School District.

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