West Chicago School District 33

Criteria: As required by the Office of Management and Budget, auditees are required to submit a completed single audit to the Federal Audit Clearinghouse on or before the earlier of 30 days after the receipt of the auditor's report or nine months after the end of the audit period. Condition: The single audit report was not submitted timely. Questioned Costs: To be determined by grantor. Context: Due to delays in the audit process, the single audit was not filed timely. Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies. Cause: Delays in the audit process caused the late filing. Recommendation: We recommend the District implement policies and procedures related to the Uniform Guidance reporting requirements. Management's Response: The District will implement a process to track the submission time of the data collection form and audit package.

Criteria or specific requirement (including statutory, regulatory, or other citation): The Uniform Grant Guidance requires that items of cost charged to federal programs be allowable under the grant requirements. The District is required to have appropriate internal controls in place to ensure compliance with the Allowable Costs/Cost Principles requirement. Condition: The District's internal controls over the Allowable Costs/Cost Principles compliance requirement did not operate properly which resulted in the District submitting expenditures under the Title I grant that were not allowable under the grant guidelines. Context: The District is at risk of charging unallowable costs to its federal programs. Questioned Costs: Actual questioned costs of $2,846 were determined as the amount of expenditures charged to the grant that were unallowable costs. Effect: The District charged expenditures to the Title I program that are unallowable under the grant's guidelines. Cause: The District failed to adequately review expenditures included in the Title I expenditure report before submitting the report for approval.

Criteria or specific requirement (including statutory, regulatory, or other citation): As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. During 2021, this requirement was extended by six months for audits due on March 31, 2022. Condition: The FY2021 data collection form and audit package were not submitted timely. Context: Due to the COVID-19 pandemic and other extenuating circumstances, the FY2021 data collection form and audit package were unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Questioned Costs: To be determined by grantor. Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies. Cause: The lack of meeting the applicable reporting requirements was largely due to issues created by the COVID-19 pandemic and other extenuating circumstances.

Criteria or specific requirement (including statutory, regulatory, or other citation): As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. During 2020, this requirement was extended by six months for audits due on March 31, 2021. Condition: The FY2020 data collection form and audit package were not submitted timely. Context: Due to the COVID-19 pandemic and other extenuating circumstances, the FY2020 data collection form and audit package were unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Questioned Costs: To be determined by grantor. Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies. Cause: The lack of meeting the applicable reporting requirements was largely due to issues created by the COVID-19 pandemic and other extenuating circumstances.