Dolton School District 149

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 7 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. Three reports for the period ending 11/30/23, due 12/20/23, were submitted on 1/17/24 for grants 84.010, 84.367, and 84.424. One report for the period ending 8/31/23, due 9/20/23, was submitted 12/1/23 for grant 84.425C. One report for the quarter ending 9/30/23, due 10/20/23, was submitted 12/4/23 for grant 84.425C. One report for the period ending 10/31/23, due 11/20/23, was submitted 1/4/24 for grant 84.425D. 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.

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 7 reports were filed late. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2025. Name of Contact Person: Dr. Maureen M. White, Superintendent. Management Response: Management will work together with staff to verify that grant compliance reporting deadlines are met moving forward.

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 12 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. One report for the quarter ending 9/30/22, due 3/20/23, was submitted on 4/20/23 for grant 84.010. One report for the period 2/28/23, due 3/20/23, was submitted 4/24/23 for grant 84.010. Three reports for the quarter ending 3/31/23, due 4/20/23, were submitted 5/26/23 for grants 84.010, 84.424, and 84.367. Three reports for the period ending 2/28/23, due 3/20/23, were submitted 4/20/23 for grants 84.424, 84.367, and 84.425D. Two reports for the period ending 10/31/22, due 11/20/22, were submitted 11/21/22 for grants 84.173 and 84.027. One report for the quarter ending 3/31/23, due 4/20/23, was submitted 7/20/23 for grant 84.425D. One report for the quarter ending 6/30/23, due 7/20/23, was submitted 7/27/23 for grant 84.425D. 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.

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 12 reports were filed late. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2024. Name of Contact Person: Dr. Maureen M. White, Superintendent. Management Response: Management will work together with staff to verify that reporting deadlines are met moving forward.

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 6 reports were filed late. Questioned Costs: N/A. Context: The District did not timely file expenditure reports for multiple grants. Four reports for the period ending 8/31/22, due 9/20/22, were submitted on 9/21/22 for grants 84.010, 84.424, and 84.367. One report for the quarter ending 3/31/23, due 4/20/23, was submitted on 7/20/23 for grant 84.425D. One report for the quarter ending 6/30/23, due 7/20/23, was submitted on 8/4/23 for grant 84.425D. 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.

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 6 reports were filed late. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2024. Name of Contact Person: Dr. Maureen M. White, Superintendent. Management Response: Management will work together with staff to verify that reporting deadlines are met moving forward.

2022-003

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 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 quarter ending 9/30/21 due 10/20/21, were submitted on 11/12/21 for grants 84.425D and 84.425C. The report for the quarter ending 12/31/21 due 1/20/22, was submitted on 2/17/22 for grant 84.425D. 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 will establish procedures for internal controls that will assure that we submit quarterly reports 15 days prior to the due date. The Business Manager will be responsible to certify to the Superintendent that these timelines have been achieved. In the event that the timelines are not met the Superintendent will notify the Board of Education.

Condition: The District did not comply with the requirements of filing quarterly reports by the due dates set by ISBE. Plan: The District will establish procedures in order to assure that reports are submitted to ISBE on a timely manner. Anticipated Date of Completion: 6/30/2023. Name of Contact Person: Dr. Maureen M. White, Superintendent. Management Response: The District will establish procedures for internal controls that will assure that we submit quarterly reports 15 days prior to the due date. The Business Manager will be responsible to certify to the Superintendent that these timelines have been achieved. In the event that the timelines are not met, the Superintendent will notify the Board of Education.

2021-003

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 and final expenditure reports for multiple grants. The reports for the quarter ending 9/30/21 due 10/20/21, were submitted on 10/22/21 for grants 84.027 and 84.173, and on 11/12/21 for grants 84.425D, 84.010, 84.424, and 84.367. The report for the period ending 11/30/21 due 12/20/21, was submitted on 1/18/22 for grant 84.425D. The reports for the quarter ending 12/31/21 due 1/20/22, were submitted on 1/21/22 for grants 84.027 and 84.173 and on 3/10/22 for grant 84.425D. The reports for the quarter ending 3/31/22 due 4/20/22, were submitted on 4/26/22 for grants 84.027 and 84.173. The reports for the period ending 5/31/22 due 6/20/22, were submitted on 8/18/22 for grants 84.027X and 84.173. The reports for the quarter ending 6/30/22 due 7/20/22, were submitted on 7/28/22 for grants 84.424, 84.027, 84.173, 84.425D, 84.425W, and 84.425C; on 8/18/22 for grants 84.425D, 84.010, and 84.367; on 9/6/22 for grants 84.010 and 84.425U; on 9/21/22 for grants 84.027X and 84.173. 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 will establish procedures for internal controls that will assure that we submit quarterly reports 15 days prior to the due date. The Business Manager will be responsible to certify to the Superintendent that these timelines have been achieved. In the event that the timelines are not met the Superintendent will notify the Board of Education.

Condition: The School District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. Plan: The District will establish procedures in order to assure that reports are submitted to ISBE on a timely manner. Anticipated Date of Completion: 6/30/2023. Name of Contact Person: Dr. Maureen M. White, Superintendent. Management Response: The District will establish procedures for internal controls that will assure that we submit quarterly reports 15 days prior to the due date. The Business Manager will be responsible to certify to the Superintendent that these timelines have been achieved. In the event that the timelines are not met, the Superintendent will notify the Board of Education.

Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting", requires the District maintain accurate accounting records for grant expenditures. Condition: 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 double-claimed $59,000 worth of expenditures. Questioned Costs: $59,000. Context: The District claimed expenditures under two different grants at 6/30/22. Effect: The District claimed the same expenditure twice which resulted in an overpayment of funding received. Cause: The District claimed $59,000 under grant E3 at 3/31/22 but then reclassified the grant expenditure to grant E2 and claimed the expenditure at 6/30/22. The District inadvertently didn?t adjust the E3 grant at 6/30/22 to remove the expense claimed which resulted in a double claim of the expenditure. 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 inadvertently claimed the same expenditure on two different grants. The District has removed the $59,000 from E3 on the 8/31/22 claim. The District will monitor subsequent reports more closely and make sure expenditures are not claimed twice.

Condition: 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 double-claimed $59,000 worth of expenditures. Plan: Management will review its policies and procedures and implement changes to strengthen internal controls over federal reporting. Anticipated Date of Completion: 6/30/2023. Name of Contact Person: Dr. Maureen M. White, Superintendent. Management Response: The District inadvertently claimed the same expenditure on two different grants. The District will monitor subsequent reports more closely and make sure expenditures are not claimed twice.

Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting" requires that the District maintain accurate accounting records for grant expenditures. Condition: During compliance testing of the District's accounting records to the expenditure report and budget filed with the Illinois State Board of Education, we noted the District claimed $250 under the 1220-300 line but per the budget, it should have been claimed under 2130-300. Questioned Costs: $250. Context: The District claimed expenditures under the incorrect budget line. Effect: The District was not compliant with reporting requirements. The District reported $250 worth of expenditures under account 1220-300 but should have reported it under 2130-300. Cause: The District erroneously recorded the expenditure under account 1220-300. The budget submitted to ISBE approved the expense under 2130-300. The expenditure was approved within the entire budget and under object 300. The grant was closed, so no updates were submitted to ISBE. 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 inadvertently claimed the expenditure under the incorrect function in comparison to the detailed budget. The District will monitor subsequent reports more closely.

Condition: During compliance testing of the District's accounting records to the expenditure report and budget filed with the Illinois State Board of Education, we noted the District claimed $250 under the 1220-300 line but per the budget, it should have been claimed under 2130-300. Plan: Management will review its policies and procedures and implement changes to strengthen internal controls over federal reporting. Anticipated Date of Completion: 6/30/2023. Name of Contact Person: Dr. Maureen M. White, Superintendent. Management Response: The District inadvertently claimed the expenditure under the incorrect function in comparison to the detailed budget. The District will monitor subsequent reports more closely.

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 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 quarterly expenditure report. The report for the quarter ending 6/30/21, due 7/20/21, was submitted on 8/6/21. The report for the quarter ending 3/31/21 due 4/20/21, was submitted on 5/5/21. The report for the quarter ending 9/30/20, due 10/20/20, was submitted on 11/13/20. 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 will establish procedures for internal controls that will assure that we submit quarterly reports 15 days prior to the due date. The Business Manager will be responsible to certify to the Superintendent that these timelines have been achieved. In the event that the timelines are not met the Superintendent will notify the Board of Education.

Condition: The District did not comply with the requirements of filing quarterly reports by the due dates set by ISBE for the Education Stabilization Fund Under The Coronavirus Aid, Relief, And Economic Security Act Grant (20-4998-ER). Plan: The District will establish procedures for to assure that reports are submitted to ISBE on a timely manner. Anticipated Date of Completion:6/30/2022 Name of Contact Person: Dr. Shelly Davis-Jones, Superintendent Management Response: The District will establish procedures for internal controls that will assure that we submit quarterly reports 15 days prior to the due date. The Business Manager will be responsible to certify to the Superintendent that these timelines have been achieved. In the event that the timelines are not met the Superintendent will notify the Board of Education.

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 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 quarterly expenditure report. The report for the quarter ending 6/30/21, due 7/20/21, was submitted on 8/6/21. The report for the quarter ending 3/31/21 due 4/20/21, was submitted on 4/22/21. 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 will establish procedures for internal controls that will assure that we submit quarterly reports 15 days prior to the due date. The Business Manager will be responsible to certify to the Superintendent that these timelines have been achieved. In the event that the timelines are not met the Superintendent will notify the Board of Education.

Condition: The District did not comply with the requirements of filing quarterly reports by the due dates set by ISBE for the Education Stabilization Fund Under The Coronavirus Aid, Relief, And Economic Security Act Grant (21-4998-DE). Plan: The District will establish procedures for to assure that reports are submitted to ISBE on a timely manner. Anticipated Date of Completion: 6/30/2022 Name of Contact Person: Dr. Shelly Davis-Jones, Superintendent Management Response: The District will establish procedures for internal controls that will assure that we submit quarterly reports 15 days prior to the due date. The Business Manager will be responsible to certify to the Superintendent that these timelines have been achieved. In the event that the timelines are not met the Superintendent will notify the Board of Education.

Criteria or specific requirement (including statutory, regulatory, or other citation). 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 four quarterly expenditure report. The report for the quarter ending 6/30/21, due 7/20/21, was submitted on 8/6/21. The report for the quarter ending 3/31/21 due 4/20/21, was submitted on 4/22/21. The report for the quarter ending 12/31/20, due 1/20/21, was submitted on 1/21/21. The report for the quarter ending 9/30/20, due 10/20/20, was submitted on 11/6/20. 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 will establish procedures for internal controls that will assure that we submit quarterly reports 15 days prior to the due date. The Business Manager will be responsible to certify to the Superintendent that these timelines have been achieved. In the event that the timelines are not met the Superintendent will notify the Board of Education.

Condition: The District did not comply with the requirements of filing quarterly reports by the due dates set by ISBE for the Education Stabilization Fund Under The Coronavirus Aid, Relief, And Economic Security Act Grant (21-4998-EC). Plan: The District will establish procedures for to assure that reports are submitted to ISBE on a timely manner. Anticipated Date of Completion: 6/30/2022 Name of Contact Person: Dr. Shelly Davis-Jones, Superintendent Management Response: The District will establish procedures for internal controls that will assure that we submit quarterly reports 15 days prior to the due date. The Business Manager will be responsible to certify to the Superintendent that these timelines have been achieved. In the event that the timelines are not met the Superintendent will notify the Board of Education.

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 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 four quarterly expenditure report. The report for the quarter ending 6/30/21, due 7/20/21, was submitted on 8/6/21. The report for the quarter ending 3/31/21 due 4/20/21, was submitted on 4/22/21. The report for the quarter ending 12/31/20, due 1/20/21, was submitted on 3/11/21. The report for the period ending 11/30/20, due 12/20/20, was submitted on 1/20/21. 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 will establish procedures for internal controls that will assure that we submit quarterly reports 15 days prior to the due date. The Business Manager will be responsible to certify to the Superintendent that these timelines have been achieved. In the event that the timelines are not met the Superintendent will notify the Board of Education.

Condition: The District did not comply with the requirements of filing quarterly reports by the due dates set by ISBE for the Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) Grant (21-4932-00). Plan: The District will establish procedures for to assure that reports are submitted to ISBE on a timely manner. Anticipated Date of Completion: 6/30/2022 Name of Contact Person: Dr. Shelly Davis-Jones, Superintendent Management Response: The District will establish procedures for internal controls that will assure that we submit quarterly reports 15 days prior to the due date. The Business Manager will be responsible to certify to the Superintendent that these timelines have been achieved. In the event that the timelines are not met the Superintendent will notify the Board of Education.

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 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 their quarterly expenditure reports. For Project Year 2020, the report for the quarter ending 8/31/20, due 9/20/20, was submitted on 11/13/20. For Project Year 2021, the report for the quarter ending 6/30/21, due 7/20/21, was submitted on 8/6/21. The report for the quarter ending 3/31/21 due 4/20/21, was submitted on 6/11/21. The report for the quarter ending 12/31/20, due 1/20/21, was submitted on 4/22/21. The report for the quarter ending 9/30/20, due 10/20/20, was submitted on 1/20/21. 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 will establish procedures for internal controls that will assure that we submit quarterly reports 15 days prior to the due date. The Business Manager will be responsible to certify to the Superintendent that these timelines have been achieved. In the event that the timelines are not met the Superintendent will notify the Board of Education.

Condition: The District did not comply with the requirements of filing quarterly reports by the due dates set by ISBE for the Title I -Low Income Grant (20-4300-00 and 21-4300-00). Plan: The District will establish procedures for to assure that reports are submitted to ISBE on a timely manner. Anticipated Date of Completion: 6/30/2022 Name of Contact Person: Dr. Shelly Davis-Jones, Superintendent. Management Response: The District will establish procedures for internal controls that will assure that we submit quarterly reports 15 days prior to the due date. The Business Manager will be responsible to certify to the Superintendent that these timelines have been achieved. In the event that the timelines are not met the Superintendent will notify the Board of Education.

2020-001

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. The School District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. The School District did not timely file one quarterly expenditure report. The report for the quarter ending 6/30/20, due 7/20/20, was submitted on 8/26/20. The report for the quarter ending 8/31/20, due 9/20/20, was submitted on 11/13/20. The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. 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. We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. The District will establish procedures for internal controls that will assure that we submit quarterly reports 15 days prior to the due date. The Business Manager will be responsible to certify to the Superintendent that these timelines have been achieved. In the event that the timelines are not met the Superintendent will notify the Board of Education.

Condition: The District did not comply with the requirements of filing quarterly reports by the due dates set by ISBE. Plan: The District will establish procedures for to assure that reports are submitted to ISBE on a timely manner. Anticipated Date of Completion: 7/1/2020 Name of Contact Person: Dr. Shelly Davis-Jones, Superintendent Management Response: The District will establish procedures for internal controls that will assure that we submit quarterly reports 15 days prior to the due date. The Business Manager will be responsible to certify to the Superintendent that these timelines have been achieved. In the event that the timelines are not met the Superintendent will notify the Board of Education.

2019-001

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. The School District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE.The School District did not timely file one quarterly expenditure report. The report for the quarter ending 6/30/19, due 7/20/19, was submitted on 7/23/19. The School District also did not timely file the final report ending 8/31/19 due 9/20/19, was submitted 11/20/19. The District were not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. 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. We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. The District will establish procedures for internal controls that will assure that we submit quarterly reports 15 days prior to the due date. The Business Manager will be responsible to certify to the Superintendent that these timelines have been achieved. In the event that the timelines are not met the Superintendent will notify the Board of Education.

Condition; The District did not comply with the requirements of filing quarterly reports by the due dates set by ISBE. Plan: The District will establish procedures for to assure that reports are submitted to ISBE on a timely manner. Anticipated Date of Completion: 7/1/2019 Name of Contact Person: Dr. Shelly Davis-Jones, Superintendent Management Response: The District will establish procedures for internal controls that will assure that we submit quarterly reports 15 days prior to the due date. The Business Manager will be responsible to certify to the Superintendent that these timelines have been achieved. In the event that the timelines are not met the Superintendent will notify the Board of Education.

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.The School District did not comply with the requirements of filing quarterly reports that are accurate and supported by the underlying accounting records. The School District reported expenditures of $164,783 under line 1000-100, the accounting records only reflected $111,207, difference of $53,576. Reported expenditures of $270,730 under line 1000-300, the accounting records only reflected $246,547, difference of $24,183. Reported expenditures of $401,616 under line 1000-400, the accounting records only reflected $156,117, difference of $245,499. Reported expenditures of $30,116 under line 2210-100, the accounting records only reflected $24,786, difference of $5,330. Reported expenditures of $228,322 under line 2210-300, the accounting records only reflected $196,955, difference of $31,367. Reported expenditures of $118,539 under line 2230-300, the accounting records only reflected $77,122, difference of $41,417. Reported expenditures of $14,622 under line 2900-400, the accounting records only reflected $0, difference of $14,622. Reported expenditures of $9,000 under line 3000-300, the accounting records only reflected $0, difference of $9,000. Reported expenditures of $5,194 under line 4000-300, the accounting records only reflected $4,414, difference of $780. Total of all differences is $425,774.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. We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Verify that expenditures reported on final reports as of 8/31 are also not picked up in the next grant period. The District claimed expenditures twice on quarterly reports. The District must code every expenditure as either claimed for C or Unclaimed which is U in a separate spreadsheet that will be reviewed by the Superintendent prior to any claims being submitted. The date of the claim will also be entered in the spreadsheet to avoid any duplication. The Business Manager is responsible for submitting this spreadsheet for review the Superintendent and the District Consultant. No submission will occur without the signature of both parties.

Condition: The School District did not comply with the requirements of filing quarterly reports that are accurate and supported by the underlying accounting records. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 7/1/2019 Name of Contact Person: Dr. Shelly Davis-Jones, Superintendent Management Response: The District claimed expenditures twice on quarterly reports. The District must code every expenditure as either claimed for C or Unclaimed which is U in a separate spreadsheet that will be reviewed by the Superintendent prior to any claims being submitted. The date of the claim will also be entered in the spreadsheet to avoid any duplication. The Business Manager is responsible for submitting this spreadsheet for review the Superintendent and the District Consultant. No submission will occur without the signature of both parties.

GSA_MIGRATION

GSA_MIGRATION

2014-003

GSA_MIGRATION

GSA_MIGRATION

2016-005

GSA_MIGRATION

GSA_MIGRATION

2016-005

GSA_MIGRATION

GSA_MIGRATION

2015-003

GSA_MIGRATION

GSA_MIGRATION

2016-004

GSA_MIGRATION

GSA_MIGRATION

2015-002

GSA_MIGRATION

GSA_MIGRATION

2015-003

GSA_MIGRATION

GSA_MIGRATION

GSA_MIGRATION

GSA_MIGRATION

GSA_MIGRATION

GSA_MIGRATION

GSA_MIGRATION

GSA_MIGRATION

GSA_MIGRATION

GSA_MIGRATION