Finding No. 2023-004 Significant Deficiency: Equipment and Real Property Management
– Compliance and Control Finding ALN 84.425 – COVID-19: Education Stabilization Fund
Federal Agency: U.S. Department of Education Pass-Through Entity: Missouri Department of Elementary and Secondary Education Criteria Or Specific Requirement: According to Uniform Guidance, 2 CFR Section 200.313 (d)(2), a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years.
Condition: The District did not perform a physical inventory over a two-year period. The District
does not have controls in place to ensure bi-annual inventories will be performed to capture
equipment purchase with federal funds.
Cause: The District did maintain a property and equipment listing for federally funded
purchases, however, there was no support a bi-annual inventory was performed. The District has
two inventory technicians and equipment is maintained at over sixty locations. The staffing was
not sufficient to ensure bi-annual could be completed within the proper timeframe.
Effect Or Potential Effect: The District is not in compliance with the Uniform Guidance
compliance requirements regarding equipment management.
Questioned Costs: Not applicable.
Context: No evidence could be obtained to verify a bi-annual inventory was performed.
Identification As A Repeat Finding: N/A
Recommendation: We recommend that the District implement procedures and controls to
ensure bi-annual inventories are performed in accordance with the Uniform Guidance.
Views Of Responsible Officials: The District capitalization policy requires a periodic inventory
of all capital assets. Inadequate staffing prevented the physical inventory for the fiscal year, but
the finance department will seek assistance of an asset services firm for the next fiscal year and
thereafter as needed.
Finding No. 2023-004 Significant Deficiency: Equipment and Real Property Management
– Compliance and Control Finding ALN 84.425 – COVID-19: Education Stabilization Fund
Federal Agency: U.S. Department of Education Pass-Through Entity: Missouri Department of Elementary and Secondary Education Criteria Or Specific Requirement: According to Uniform Guidance, 2 CFR Section 200.313 (d)(2), a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years.
Condition: The District did not perform a physical inventory over a two-year period. The District
does not have controls in place to ensure bi-annual inventories will be performed to capture
equipment purchase with federal funds.
Cause: The District did maintain a property and equipment listing for federally funded
purchases, however, there was no support a bi-annual inventory was performed. The District has
two inventory technicians and equipment is maintained at over sixty locations. The staffing was
not sufficient to ensure bi-annual could be completed within the proper timeframe.
Effect Or Potential Effect: The District is not in compliance with the Uniform Guidance
compliance requirements regarding equipment management.
Questioned Costs: Not applicable.
Context: No evidence could be obtained to verify a bi-annual inventory was performed.
Identification As A Repeat Finding: N/A
Recommendation: We recommend that the District implement procedures and controls to
ensure bi-annual inventories are performed in accordance with the Uniform Guidance.
Views Of Responsible Officials: The District capitalization policy requires a periodic inventory
of all capital assets. Inadequate staffing prevented the physical inventory for the fiscal year, but
the finance department will seek assistance of an asset services firm for the next fiscal year and
thereafter as needed.
Finding No. 2023-004 Significant Deficiency: Equipment and Real Property Management
– Compliance and Control Finding ALN 84.425 – COVID-19: Education Stabilization Fund
Federal Agency: U.S. Department of Education Pass-Through Entity: Missouri Department of Elementary and Secondary Education Criteria Or Specific Requirement: According to Uniform Guidance, 2 CFR Section 200.313 (d)(2), a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years.
Condition: The District did not perform a physical inventory over a two-year period. The District
does not have controls in place to ensure bi-annual inventories will be performed to capture
equipment purchase with federal funds.
Cause: The District did maintain a property and equipment listing for federally funded
purchases, however, there was no support a bi-annual inventory was performed. The District has
two inventory technicians and equipment is maintained at over sixty locations. The staffing was
not sufficient to ensure bi-annual could be completed within the proper timeframe.
Effect Or Potential Effect: The District is not in compliance with the Uniform Guidance
compliance requirements regarding equipment management.
Questioned Costs: Not applicable.
Context: No evidence could be obtained to verify a bi-annual inventory was performed.
Identification As A Repeat Finding: N/A
Recommendation: We recommend that the District implement procedures and controls to
ensure bi-annual inventories are performed in accordance with the Uniform Guidance.
Views Of Responsible Officials: The District capitalization policy requires a periodic inventory
of all capital assets. Inadequate staffing prevented the physical inventory for the fiscal year, but
the finance department will seek assistance of an asset services firm for the next fiscal year and
thereafter as needed.
Finding No. 2023-004 Significant Deficiency: Equipment and Real Property Management
– Compliance and Control Finding ALN 84.425 – COVID-19: Education Stabilization Fund
Federal Agency: U.S. Department of Education Pass-Through Entity: Missouri Department of Elementary and Secondary Education Criteria Or Specific Requirement: According to Uniform Guidance, 2 CFR Section 200.313 (d)(2), a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years.
Condition: The District did not perform a physical inventory over a two-year period. The District
does not have controls in place to ensure bi-annual inventories will be performed to capture
equipment purchase with federal funds.
Cause: The District did maintain a property and equipment listing for federally funded
purchases, however, there was no support a bi-annual inventory was performed. The District has
two inventory technicians and equipment is maintained at over sixty locations. The staffing was
not sufficient to ensure bi-annual could be completed within the proper timeframe.
Effect Or Potential Effect: The District is not in compliance with the Uniform Guidance
compliance requirements regarding equipment management.
Questioned Costs: Not applicable.
Context: No evidence could be obtained to verify a bi-annual inventory was performed.
Identification As A Repeat Finding: N/A
Recommendation: We recommend that the District implement procedures and controls to
ensure bi-annual inventories are performed in accordance with the Uniform Guidance.
Views Of Responsible Officials: The District capitalization policy requires a periodic inventory
of all capital assets. Inadequate staffing prevented the physical inventory for the fiscal year, but
the finance department will seek assistance of an asset services firm for the next fiscal year and
thereafter as needed.
Finding No. 2023-004 Significant Deficiency: Equipment and Real Property Management
– Compliance and Control Finding ALN 84.425 – COVID-19: Education Stabilization Fund
Federal Agency: U.S. Department of Education Pass-Through Entity: Missouri Department of Elementary and Secondary Education Criteria Or Specific Requirement: According to Uniform Guidance, 2 CFR Section 200.313 (d)(2), a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years.
Condition: The District did not perform a physical inventory over a two-year period. The District
does not have controls in place to ensure bi-annual inventories will be performed to capture
equipment purchase with federal funds.
Cause: The District did maintain a property and equipment listing for federally funded
purchases, however, there was no support a bi-annual inventory was performed. The District has
two inventory technicians and equipment is maintained at over sixty locations. The staffing was
not sufficient to ensure bi-annual could be completed within the proper timeframe.
Effect Or Potential Effect: The District is not in compliance with the Uniform Guidance
compliance requirements regarding equipment management.
Questioned Costs: Not applicable.
Context: No evidence could be obtained to verify a bi-annual inventory was performed.
Identification As A Repeat Finding: N/A
Recommendation: We recommend that the District implement procedures and controls to
ensure bi-annual inventories are performed in accordance with the Uniform Guidance.
Views Of Responsible Officials: The District capitalization policy requires a periodic inventory
of all capital assets. Inadequate staffing prevented the physical inventory for the fiscal year, but
the finance department will seek assistance of an asset services firm for the next fiscal year and
thereafter as needed.
Finding No. 2023-004 Significant Deficiency: Equipment and Real Property Management
– Compliance and Control Finding ALN 84.425 – COVID-19: Education Stabilization Fund
Federal Agency: U.S. Department of Education Pass-Through Entity: Missouri Department of Elementary and Secondary Education Criteria Or Specific Requirement: According to Uniform Guidance, 2 CFR Section 200.313 (d)(2), a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years.
Condition: The District did not perform a physical inventory over a two-year period. The District
does not have controls in place to ensure bi-annual inventories will be performed to capture
equipment purchase with federal funds.
Cause: The District did maintain a property and equipment listing for federally funded
purchases, however, there was no support a bi-annual inventory was performed. The District has
two inventory technicians and equipment is maintained at over sixty locations. The staffing was
not sufficient to ensure bi-annual could be completed within the proper timeframe.
Effect Or Potential Effect: The District is not in compliance with the Uniform Guidance
compliance requirements regarding equipment management.
Questioned Costs: Not applicable.
Context: No evidence could be obtained to verify a bi-annual inventory was performed.
Identification As A Repeat Finding: N/A
Recommendation: We recommend that the District implement procedures and controls to
ensure bi-annual inventories are performed in accordance with the Uniform Guidance.
Views Of Responsible Officials: The District capitalization policy requires a periodic inventory
of all capital assets. Inadequate staffing prevented the physical inventory for the fiscal year, but
the finance department will seek assistance of an asset services firm for the next fiscal year and
thereafter as needed.
Finding No. 2023-004 Significant Deficiency: Equipment and Real Property Management
– Compliance and Control Finding ALN 84.425 – COVID-19: Education Stabilization Fund
Federal Agency: U.S. Department of Education Pass-Through Entity: Missouri Department of Elementary and Secondary Education Criteria Or Specific Requirement: According to Uniform Guidance, 2 CFR Section 200.313 (d)(2), a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years.
Condition: The District did not perform a physical inventory over a two-year period. The District
does not have controls in place to ensure bi-annual inventories will be performed to capture
equipment purchase with federal funds.
Cause: The District did maintain a property and equipment listing for federally funded
purchases, however, there was no support a bi-annual inventory was performed. The District has
two inventory technicians and equipment is maintained at over sixty locations. The staffing was
not sufficient to ensure bi-annual could be completed within the proper timeframe.
Effect Or Potential Effect: The District is not in compliance with the Uniform Guidance
compliance requirements regarding equipment management.
Questioned Costs: Not applicable.
Context: No evidence could be obtained to verify a bi-annual inventory was performed.
Identification As A Repeat Finding: N/A
Recommendation: We recommend that the District implement procedures and controls to
ensure bi-annual inventories are performed in accordance with the Uniform Guidance.
Views Of Responsible Officials: The District capitalization policy requires a periodic inventory
of all capital assets. Inadequate staffing prevented the physical inventory for the fiscal year, but
the finance department will seek assistance of an asset services firm for the next fiscal year and
thereafter as needed.
Finding No. 2023-004 Significant Deficiency: Equipment and Real Property Management
– Compliance and Control Finding ALN 84.425 – COVID-19: Education Stabilization Fund
Federal Agency: U.S. Department of Education Pass-Through Entity: Missouri Department of Elementary and Secondary Education Criteria Or Specific Requirement: According to Uniform Guidance, 2 CFR Section 200.313 (d)(2), a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years.
Condition: The District did not perform a physical inventory over a two-year period. The District
does not have controls in place to ensure bi-annual inventories will be performed to capture
equipment purchase with federal funds.
Cause: The District did maintain a property and equipment listing for federally funded
purchases, however, there was no support a bi-annual inventory was performed. The District has
two inventory technicians and equipment is maintained at over sixty locations. The staffing was
not sufficient to ensure bi-annual could be completed within the proper timeframe.
Effect Or Potential Effect: The District is not in compliance with the Uniform Guidance
compliance requirements regarding equipment management.
Questioned Costs: Not applicable.
Context: No evidence could be obtained to verify a bi-annual inventory was performed.
Identification As A Repeat Finding: N/A
Recommendation: We recommend that the District implement procedures and controls to
ensure bi-annual inventories are performed in accordance with the Uniform Guidance.
Views Of Responsible Officials: The District capitalization policy requires a periodic inventory
of all capital assets. Inadequate staffing prevented the physical inventory for the fiscal year, but
the finance department will seek assistance of an asset services firm for the next fiscal year and
thereafter as needed.
Finding No. 2023-004 Significant Deficiency: Equipment and Real Property Management
– Compliance and Control Finding ALN 84.425 – COVID-19: Education Stabilization Fund
Federal Agency: U.S. Department of Education Pass-Through Entity: Missouri Department of Elementary and Secondary Education Criteria Or Specific Requirement: According to Uniform Guidance, 2 CFR Section 200.313 (d)(2), a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years.
Condition: The District did not perform a physical inventory over a two-year period. The District
does not have controls in place to ensure bi-annual inventories will be performed to capture
equipment purchase with federal funds.
Cause: The District did maintain a property and equipment listing for federally funded
purchases, however, there was no support a bi-annual inventory was performed. The District has
two inventory technicians and equipment is maintained at over sixty locations. The staffing was
not sufficient to ensure bi-annual could be completed within the proper timeframe.
Effect Or Potential Effect: The District is not in compliance with the Uniform Guidance
compliance requirements regarding equipment management.
Questioned Costs: Not applicable.
Context: No evidence could be obtained to verify a bi-annual inventory was performed.
Identification As A Repeat Finding: N/A
Recommendation: We recommend that the District implement procedures and controls to
ensure bi-annual inventories are performed in accordance with the Uniform Guidance.
Views Of Responsible Officials: The District capitalization policy requires a periodic inventory
of all capital assets. Inadequate staffing prevented the physical inventory for the fiscal year, but
the finance department will seek assistance of an asset services firm for the next fiscal year and
thereafter as needed.
Finding No. 2023-004 Significant Deficiency: Equipment and Real Property Management
– Compliance and Control Finding ALN 84.425 – COVID-19: Education Stabilization Fund
Federal Agency: U.S. Department of Education Pass-Through Entity: Missouri Department of Elementary and Secondary Education Criteria Or Specific Requirement: According to Uniform Guidance, 2 CFR Section 200.313 (d)(2), a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years.
Condition: The District did not perform a physical inventory over a two-year period. The District
does not have controls in place to ensure bi-annual inventories will be performed to capture
equipment purchase with federal funds.
Cause: The District did maintain a property and equipment listing for federally funded
purchases, however, there was no support a bi-annual inventory was performed. The District has
two inventory technicians and equipment is maintained at over sixty locations. The staffing was
not sufficient to ensure bi-annual could be completed within the proper timeframe.
Effect Or Potential Effect: The District is not in compliance with the Uniform Guidance
compliance requirements regarding equipment management.
Questioned Costs: Not applicable.
Context: No evidence could be obtained to verify a bi-annual inventory was performed.
Identification As A Repeat Finding: N/A
Recommendation: We recommend that the District implement procedures and controls to
ensure bi-annual inventories are performed in accordance with the Uniform Guidance.
Views Of Responsible Officials: The District capitalization policy requires a periodic inventory
of all capital assets. Inadequate staffing prevented the physical inventory for the fiscal year, but
the finance department will seek assistance of an asset services firm for the next fiscal year and
thereafter as needed.
Finding No. 2023-004 Significant Deficiency: Equipment and Real Property Management
– Compliance and Control Finding ALN 84.425 – COVID-19: Education Stabilization Fund
Federal Agency: U.S. Department of Education Pass-Through Entity: Missouri Department of Elementary and Secondary Education Criteria Or Specific Requirement: According to Uniform Guidance, 2 CFR Section 200.313 (d)(2), a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years.
Condition: The District did not perform a physical inventory over a two-year period. The District
does not have controls in place to ensure bi-annual inventories will be performed to capture
equipment purchase with federal funds.
Cause: The District did maintain a property and equipment listing for federally funded
purchases, however, there was no support a bi-annual inventory was performed. The District has
two inventory technicians and equipment is maintained at over sixty locations. The staffing was
not sufficient to ensure bi-annual could be completed within the proper timeframe.
Effect Or Potential Effect: The District is not in compliance with the Uniform Guidance
compliance requirements regarding equipment management.
Questioned Costs: Not applicable.
Context: No evidence could be obtained to verify a bi-annual inventory was performed.
Identification As A Repeat Finding: N/A
Recommendation: We recommend that the District implement procedures and controls to
ensure bi-annual inventories are performed in accordance with the Uniform Guidance.
Views Of Responsible Officials: The District capitalization policy requires a periodic inventory
of all capital assets. Inadequate staffing prevented the physical inventory for the fiscal year, but
the finance department will seek assistance of an asset services firm for the next fiscal year and
thereafter as needed.
Finding No. 2023-004 Significant Deficiency: Equipment and Real Property Management
– Compliance and Control Finding ALN 84.425 – COVID-19: Education Stabilization Fund
Federal Agency: U.S. Department of Education Pass-Through Entity: Missouri Department of Elementary and Secondary Education Criteria Or Specific Requirement: According to Uniform Guidance, 2 CFR Section 200.313 (d)(2), a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years.
Condition: The District did not perform a physical inventory over a two-year period. The District
does not have controls in place to ensure bi-annual inventories will be performed to capture
equipment purchase with federal funds.
Cause: The District did maintain a property and equipment listing for federally funded
purchases, however, there was no support a bi-annual inventory was performed. The District has
two inventory technicians and equipment is maintained at over sixty locations. The staffing was
not sufficient to ensure bi-annual could be completed within the proper timeframe.
Effect Or Potential Effect: The District is not in compliance with the Uniform Guidance
compliance requirements regarding equipment management.
Questioned Costs: Not applicable.
Context: No evidence could be obtained to verify a bi-annual inventory was performed.
Identification As A Repeat Finding: N/A
Recommendation: We recommend that the District implement procedures and controls to
ensure bi-annual inventories are performed in accordance with the Uniform Guidance.
Views Of Responsible Officials: The District capitalization policy requires a periodic inventory
of all capital assets. Inadequate staffing prevented the physical inventory for the fiscal year, but
the finance department will seek assistance of an asset services firm for the next fiscal year and
thereafter as needed.