ACLs are properly configured and assigned to VLANs, but the switch is not using the ACLs to filter IP layer 3 packets

ACL filtering on the switches applies only to routed packets and packets having a destination IP address (DA) on the switch itself.

Also, the switch applies assigned ACLs only at the point where traffic enters or leaves the switch on a VLAN. Ensure that you have correctly applied your ACLs ("in" and/or "out") to the appropriate VLANs.