Criteria or specific requirement (including statutory, regulatory, or other citation) - The Code of Federal Regulations (CFR) Title 2, part 200.313(d) states that the non-federal entity must maintain property records that include a description of the property, a serial number or other identification number, the source of funding, who holds title, the acquisition date, the cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Condition - The District did not maintain the proper property records as required under CFR Title 2, part 200.313(d). Questioned Costs - None. Context - The District maintained an inventory control list for property purchased with grant funds. However, the listing did not adequately identify categories for unique identification or serial number, funding source (including in-kind) and disposition of property date. Effect - Noncompliance with the federal award program's Equipment and Real Property Management occured. Cause - Management has not ensured compliance with the Equipment and Real Property Management requirements. Recommendation - Management needs to expand their existing listing to include the required missing elements related to the Equipment and Real Property Management compliance requirements. Management's response - There is no disagreement with this finding and the District will update the invenory control sheet to include all of the required elements to ensure the District is complying with the Equipment and Real Property compliance requirements.
Criteria or specific requirement (including statutory, regulatory, or other citation) - The Code of Federal Regulations (CFR) Title 2, part 200.313(d) states that the non-federal entity must maintain property records that include a description of the property, a serial number or other identification number, the source of funding, who holds title, the acquisition date, the cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Condition - The District did not maintain the proper property records as required under CFR Title 2, part 200.313(d). Questioned Costs - None. Context - The District maintained an inventory control list for property purchased with grant funds. However, the listing did not adequately identify categories for unique identification or serial number, funding source (including in-kind) and disposition of property date. Effect - Noncompliance with the federal award program's Equipment and Real Property Management occured. Cause - Management has not ensured compliance with the Equipment and Real Property Management requirements. Recommendation - Management needs to expand their existing listing to include the required missing elements related to the Equipment and Real Property Management compliance requirements. Management's response - There is no disagreement with this finding and the District will update the invenory control sheet to include all of the required elements to ensure the District is complying with the Equipment and Real Property compliance requirements.
Criteria or specific requirement (including statutory, regulatory, or other citation) - The Code of Federal Regulations (CFR) Title 2, part 200.313(d) states that the non-federal entity must maintain property records that include a description of the property, a serial number or other identification number, the source of funding, who holds title, the acquisition date, the cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Condition - The District did not maintain the proper property records as required under CFR Title 2, part 200.313(d). Questioned Costs - None. Context - The District maintained an inventory control list for property purchased with grant funds. However, the listing did not adequately identify categories for unique identification or serial number, funding source (including in-kind) and disposition of property date. Effect - Noncompliance with the federal award program's Equipment and Real Property Management occured. Cause - Management has not ensured compliance with the Equipment and Real Property Management requirements. Recommendation - Management needs to expand their existing listing to include the required missing elements related to the Equipment and Real Property Management compliance requirements. Management's response - There is no disagreement with this finding and the District will update the invenory control sheet to include all of the required elements to ensure the District is complying with the Equipment and Real Property compliance requirements.
Criteria or specific requirement (including statutory, regulatory, or other citation) - The Code of Federal Regulations (CFR) Title 2, part 200.313(d) states that the non-federal entity must maintain property records that include a description of the property, a serial number or other identification number, the source of funding, who holds title, the acquisition date, the cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Condition - The District did not maintain the proper property records as required under CFR Title 2, part 200.313(d). Questioned Costs - None. Context - The District maintained an inventory control list for property purchased with grant funds. However, the listing did not adequately identify categories for unique identification or serial number, funding source (including in-kind) and disposition of property date. Effect - Noncompliance with the federal award program's Equipment and Real Property Management occured. Cause - Management has not ensured compliance with the Equipment and Real Property Management requirements. Recommendation - Management needs to expand their existing listing to include the required missing elements related to the Equipment and Real Property Management compliance requirements. Management's response - There is no disagreement with this finding and the District will update the invenory control sheet to include all of the required elements to ensure the District is complying with the Equipment and Real Property compliance requirements.
Criteria or specific requirement (including statutory, regulatory, or other citation) - The Code of Federal Regulations (CFR) Title 2, part 200.313(d) states that the non-federal entity must maintain property records that include a description of the property, a serial number or other identification number, the source of funding, who holds title, the acquisition date, the cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Condition - The District did not maintain the proper property records as required under CFR Title 2, part 200.313(d). Questioned Costs - None. Context - The District maintained an inventory control list for property purchased with grant funds. However, the listing did not adequately identify categories for unique identification or serial number, funding source (including in-kind) and disposition of property date. Effect - Noncompliance with the federal award program's Equipment and Real Property Management occured. Cause - Management has not ensured compliance with the Equipment and Real Property Management requirements. Recommendation - Management needs to expand their existing listing to include the required missing elements related to the Equipment and Real Property Management compliance requirements. Management's response - There is no disagreement with this finding and the District will update the invenory control sheet to include all of the required elements to ensure the District is complying with the Equipment and Real Property compliance requirements.
Criteria or specific requirement (including statutory, regulatory, or other citation) - The Code of Federal Regulations (CFR) Title 2, part 200.313(d) states that the non-federal entity must maintain property records that include a description of the property, a serial number or other identification number, the source of funding, who holds title, the acquisition date, the cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Condition - The District did not maintain the proper property records as required under CFR Title 2, part 200.313(d). Questioned Costs - None. Context - The District maintained an inventory control list for property purchased with grant funds. However, the listing did not adequately identify categories for unique identification or serial number, funding source (including in-kind) and disposition of property date. Effect - Noncompliance with the federal award program's Equipment and Real Property Management occured. Cause - Management has not ensured compliance with the Equipment and Real Property Management requirements. Recommendation - Management needs to expand their existing listing to include the required missing elements related to the Equipment and Real Property Management compliance requirements. Management's response - There is no disagreement with this finding and the District will update the invenory control sheet to include all of the required elements to ensure the District is complying with the Equipment and Real Property compliance requirements.