Equipment and Real Property Management
Information on Federal Program: U.S. Department of Education, Education Stabilization Funds (Federal Assistance Listing numbers 84.425D, 84.425U, 84.425W), Passed through the New York State Education Department.
Criteria: 2 CFR Section 200.313(d) requires property records to be maintained including a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, cost of the property, percentage of federal participation in project costs, the location, use and condition of the property, and any ultimate disposition data. Additionally, it requires a physical inventory of the property be taken and results reconciled with the property records at least every two years.
Statement of Condition: Record of equipment purchased under the federal program was not maintained in accordance with 2 CFR Section 200.313(d).
Statement of Cause: The district was not aware of the requirements.
Statement of Effect: The District is not in compliance with 2 CFR Section 200.313(d) and could fail to follow related disposition requirements.
Questioned Cost: None.
Recommendation: We recommend the District review the above referenced requirements and implement procedures to ensure the District complies with relevant compliance requirements.
Views of the Responsible Officials and Planned Corrective Actions: The District will follow up with Questar III BOCES to make sure these federally funded pieces of equipment are clearly denoted in our fixed asset inventory.
Equipment and Real Property Management
Information on Federal Program: U.S. Department of Education, Education Stabilization Funds (Federal Assistance Listing numbers 84.425D, 84.425U, 84.425W), Passed through the New York State Education Department.
Criteria: 2 CFR Section 200.313(d) requires property records to be maintained including a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, cost of the property, percentage of federal participation in project costs, the location, use and condition of the property, and any ultimate disposition data. Additionally, it requires a physical inventory of the property be taken and results reconciled with the property records at least every two years.
Statement of Condition: Record of equipment purchased under the federal program was not maintained in accordance with 2 CFR Section 200.313(d).
Statement of Cause: The district was not aware of the requirements.
Statement of Effect: The District is not in compliance with 2 CFR Section 200.313(d) and could fail to follow related disposition requirements.
Questioned Cost: None.
Recommendation: We recommend the District review the above referenced requirements and implement procedures to ensure the District complies with relevant compliance requirements.
Views of the Responsible Officials and Planned Corrective Actions: The District will follow up with Questar III BOCES to make sure these federally funded pieces of equipment are clearly denoted in our fixed asset inventory.
Equipment and Real Property Management
Information on Federal Program: U.S. Department of Education, Education Stabilization Funds (Federal Assistance Listing numbers 84.425D, 84.425U, 84.425W), Passed through the New York State Education Department.
Criteria: 2 CFR Section 200.313(d) requires property records to be maintained including a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, cost of the property, percentage of federal participation in project costs, the location, use and condition of the property, and any ultimate disposition data. Additionally, it requires a physical inventory of the property be taken and results reconciled with the property records at least every two years.
Statement of Condition: Record of equipment purchased under the federal program was not maintained in accordance with 2 CFR Section 200.313(d).
Statement of Cause: The district was not aware of the requirements.
Statement of Effect: The District is not in compliance with 2 CFR Section 200.313(d) and could fail to follow related disposition requirements.
Questioned Cost: None.
Recommendation: We recommend the District review the above referenced requirements and implement procedures to ensure the District complies with relevant compliance requirements.
Views of the Responsible Officials and Planned Corrective Actions: The District will follow up with Questar III BOCES to make sure these federally funded pieces of equipment are clearly denoted in our fixed asset inventory.
Equipment and Real Property Management
Information on Federal Program: U.S. Department of Education, Education Stabilization Funds (Federal Assistance Listing numbers 84.425D, 84.425U, 84.425W), Passed through the New York State Education Department.
Criteria: 2 CFR Section 200.313(d) requires property records to be maintained including a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, cost of the property, percentage of federal participation in project costs, the location, use and condition of the property, and any ultimate disposition data. Additionally, it requires a physical inventory of the property be taken and results reconciled with the property records at least every two years.
Statement of Condition: Record of equipment purchased under the federal program was not maintained in accordance with 2 CFR Section 200.313(d).
Statement of Cause: The district was not aware of the requirements.
Statement of Effect: The District is not in compliance with 2 CFR Section 200.313(d) and could fail to follow related disposition requirements.
Questioned Cost: None.
Recommendation: We recommend the District review the above referenced requirements and implement procedures to ensure the District complies with relevant compliance requirements.
Views of the Responsible Officials and Planned Corrective Actions: The District will follow up with Questar III BOCES to make sure these federally funded pieces of equipment are clearly denoted in our fixed asset inventory.
Equipment and Real Property Management
Information on Federal Program: U.S. Department of Education, Education Stabilization Funds (Federal Assistance Listing numbers 84.425D, 84.425U, 84.425W), Passed through the New York State Education Department.
Criteria: 2 CFR Section 200.313(d) requires property records to be maintained including a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, cost of the property, percentage of federal participation in project costs, the location, use and condition of the property, and any ultimate disposition data. Additionally, it requires a physical inventory of the property be taken and results reconciled with the property records at least every two years.
Statement of Condition: Record of equipment purchased under the federal program was not maintained in accordance with 2 CFR Section 200.313(d).
Statement of Cause: The district was not aware of the requirements.
Statement of Effect: The District is not in compliance with 2 CFR Section 200.313(d) and could fail to follow related disposition requirements.
Questioned Cost: None.
Recommendation: We recommend the District review the above referenced requirements and implement procedures to ensure the District complies with relevant compliance requirements.
Views of the Responsible Officials and Planned Corrective Actions: The District will follow up with Questar III BOCES to make sure these federally funded pieces of equipment are clearly denoted in our fixed asset inventory.
Compliance with Reporting Requirements
Information on Federal Program: U.S. Department of Education, Education Stabilization Funds (Federal Assistance Listing numbers 84.425D, 84.425U, 84.425W), Passed through the New York State Education Department.
Criteria: 34 CFR 76.720 requires submission of an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations.
Statement of Condition: Our testing over financial reporting included the submission of the ESF annual report due during the year ended June 30, 2024. The annual report for the ESF grants due March 2024, was not filed as of September 19, 2024.
Statement of Cause: There annual report for the ESF grants was not filed.
Statement of Effect: Annual reports noted above were not filed within the required reporting deadline.
Questioned Costs: None
Perspective Information: As part of testing the compliance with the reporting requirements of the program, the submission of the annual ESF report, due within the period under audit, is reviewed for submission.
Recommendation: Management should develop a tracking system for when their various grant reports are due based on the grant award notices to ensure timely filing of their annual reports.
View of Responsible Officials and Corrective Action Plan: Annual reports will be filed by the appropriate deadline.
Compliance with Reporting Requirements
Information on Federal Program: U.S. Department of Education, Education Stabilization Funds (Federal Assistance Listing numbers 84.425D, 84.425U, 84.425W), Passed through the New York State Education Department.
Criteria: 34 CFR 76.720 requires submission of an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations.
Statement of Condition: Our testing over financial reporting included the submission of the ESF annual report due during the year ended June 30, 2024. The annual report for the ESF grants due March 2024, was not filed as of September 19, 2024.
Statement of Cause: There annual report for the ESF grants was not filed.
Statement of Effect: Annual reports noted above were not filed within the required reporting deadline.
Questioned Costs: None
Perspective Information: As part of testing the compliance with the reporting requirements of the program, the submission of the annual ESF report, due within the period under audit, is reviewed for submission.
Recommendation: Management should develop a tracking system for when their various grant reports are due based on the grant award notices to ensure timely filing of their annual reports.
View of Responsible Officials and Corrective Action Plan: Annual reports will be filed by the appropriate deadline.
Compliance with Reporting Requirements
Information on Federal Program: U.S. Department of Education, Education Stabilization Funds (Federal Assistance Listing numbers 84.425D, 84.425U, 84.425W), Passed through the New York State Education Department.
Criteria: 34 CFR 76.720 requires submission of an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations.
Statement of Condition: Our testing over financial reporting included the submission of the ESF annual report due during the year ended June 30, 2024. The annual report for the ESF grants due March 2024, was not filed as of September 19, 2024.
Statement of Cause: There annual report for the ESF grants was not filed.
Statement of Effect: Annual reports noted above were not filed within the required reporting deadline.
Questioned Costs: None
Perspective Information: As part of testing the compliance with the reporting requirements of the program, the submission of the annual ESF report, due within the period under audit, is reviewed for submission.
Recommendation: Management should develop a tracking system for when their various grant reports are due based on the grant award notices to ensure timely filing of their annual reports.
View of Responsible Officials and Corrective Action Plan: Annual reports will be filed by the appropriate deadline.
Compliance with Reporting Requirements
Information on Federal Program: U.S. Department of Education, Education Stabilization Funds (Federal Assistance Listing numbers 84.425D, 84.425U, 84.425W), Passed through the New York State Education Department.
Criteria: 34 CFR 76.720 requires submission of an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations.
Statement of Condition: Our testing over financial reporting included the submission of the ESF annual report due during the year ended June 30, 2024. The annual report for the ESF grants due March 2024, was not filed as of September 19, 2024.
Statement of Cause: There annual report for the ESF grants was not filed.
Statement of Effect: Annual reports noted above were not filed within the required reporting deadline.
Questioned Costs: None
Perspective Information: As part of testing the compliance with the reporting requirements of the program, the submission of the annual ESF report, due within the period under audit, is reviewed for submission.
Recommendation: Management should develop a tracking system for when their various grant reports are due based on the grant award notices to ensure timely filing of their annual reports.
View of Responsible Officials and Corrective Action Plan: Annual reports will be filed by the appropriate deadline.
Compliance with Reporting Requirements
Information on Federal Program: U.S. Department of Education, Education Stabilization Funds (Federal Assistance Listing numbers 84.425D, 84.425U, 84.425W), Passed through the New York State Education Department.
Criteria: 34 CFR 76.720 requires submission of an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations.
Statement of Condition: Our testing over financial reporting included the submission of the ESF annual report due during the year ended June 30, 2024. The annual report for the ESF grants due March 2024, was not filed as of September 19, 2024.
Statement of Cause: There annual report for the ESF grants was not filed.
Statement of Effect: Annual reports noted above were not filed within the required reporting deadline.
Questioned Costs: None
Perspective Information: As part of testing the compliance with the reporting requirements of the program, the submission of the annual ESF report, due within the period under audit, is reviewed for submission.
Recommendation: Management should develop a tracking system for when their various grant reports are due based on the grant award notices to ensure timely filing of their annual reports.
View of Responsible Officials and Corrective Action Plan: Annual reports will be filed by the appropriate deadline.
Equipment and Real Property Management
Information on Federal Program: U.S. Department of Education, Education Stabilization Funds (Federal Assistance Listing numbers 84.425D, 84.425U, 84.425W), Passed through the New York State Education Department.
Criteria: 2 CFR Section 200.313(d) requires property records to be maintained including a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, cost of the property, percentage of federal participation in project costs, the location, use and condition of the property, and any ultimate disposition data. Additionally, it requires a physical inventory of the property be taken and results reconciled with the property records at least every two years.
Statement of Condition: Record of equipment purchased under the federal program was not maintained in accordance with 2 CFR Section 200.313(d).
Statement of Cause: The district was not aware of the requirements.
Statement of Effect: The District is not in compliance with 2 CFR Section 200.313(d) and could fail to follow related disposition requirements.
Questioned Cost: None.
Recommendation: We recommend the District review the above referenced requirements and implement procedures to ensure the District complies with relevant compliance requirements.
Views of the Responsible Officials and Planned Corrective Actions: The District will follow up with Questar III BOCES to make sure these federally funded pieces of equipment are clearly denoted in our fixed asset inventory.
Equipment and Real Property Management
Information on Federal Program: U.S. Department of Education, Education Stabilization Funds (Federal Assistance Listing numbers 84.425D, 84.425U, 84.425W), Passed through the New York State Education Department.
Criteria: 2 CFR Section 200.313(d) requires property records to be maintained including a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, cost of the property, percentage of federal participation in project costs, the location, use and condition of the property, and any ultimate disposition data. Additionally, it requires a physical inventory of the property be taken and results reconciled with the property records at least every two years.
Statement of Condition: Record of equipment purchased under the federal program was not maintained in accordance with 2 CFR Section 200.313(d).
Statement of Cause: The district was not aware of the requirements.
Statement of Effect: The District is not in compliance with 2 CFR Section 200.313(d) and could fail to follow related disposition requirements.
Questioned Cost: None.
Recommendation: We recommend the District review the above referenced requirements and implement procedures to ensure the District complies with relevant compliance requirements.
Views of the Responsible Officials and Planned Corrective Actions: The District will follow up with Questar III BOCES to make sure these federally funded pieces of equipment are clearly denoted in our fixed asset inventory.
Equipment and Real Property Management
Information on Federal Program: U.S. Department of Education, Education Stabilization Funds (Federal Assistance Listing numbers 84.425D, 84.425U, 84.425W), Passed through the New York State Education Department.
Criteria: 2 CFR Section 200.313(d) requires property records to be maintained including a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, cost of the property, percentage of federal participation in project costs, the location, use and condition of the property, and any ultimate disposition data. Additionally, it requires a physical inventory of the property be taken and results reconciled with the property records at least every two years.
Statement of Condition: Record of equipment purchased under the federal program was not maintained in accordance with 2 CFR Section 200.313(d).
Statement of Cause: The district was not aware of the requirements.
Statement of Effect: The District is not in compliance with 2 CFR Section 200.313(d) and could fail to follow related disposition requirements.
Questioned Cost: None.
Recommendation: We recommend the District review the above referenced requirements and implement procedures to ensure the District complies with relevant compliance requirements.
Views of the Responsible Officials and Planned Corrective Actions: The District will follow up with Questar III BOCES to make sure these federally funded pieces of equipment are clearly denoted in our fixed asset inventory.
Equipment and Real Property Management
Information on Federal Program: U.S. Department of Education, Education Stabilization Funds (Federal Assistance Listing numbers 84.425D, 84.425U, 84.425W), Passed through the New York State Education Department.
Criteria: 2 CFR Section 200.313(d) requires property records to be maintained including a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, cost of the property, percentage of federal participation in project costs, the location, use and condition of the property, and any ultimate disposition data. Additionally, it requires a physical inventory of the property be taken and results reconciled with the property records at least every two years.
Statement of Condition: Record of equipment purchased under the federal program was not maintained in accordance with 2 CFR Section 200.313(d).
Statement of Cause: The district was not aware of the requirements.
Statement of Effect: The District is not in compliance with 2 CFR Section 200.313(d) and could fail to follow related disposition requirements.
Questioned Cost: None.
Recommendation: We recommend the District review the above referenced requirements and implement procedures to ensure the District complies with relevant compliance requirements.
Views of the Responsible Officials and Planned Corrective Actions: The District will follow up with Questar III BOCES to make sure these federally funded pieces of equipment are clearly denoted in our fixed asset inventory.
Equipment and Real Property Management
Information on Federal Program: U.S. Department of Education, Education Stabilization Funds (Federal Assistance Listing numbers 84.425D, 84.425U, 84.425W), Passed through the New York State Education Department.
Criteria: 2 CFR Section 200.313(d) requires property records to be maintained including a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, cost of the property, percentage of federal participation in project costs, the location, use and condition of the property, and any ultimate disposition data. Additionally, it requires a physical inventory of the property be taken and results reconciled with the property records at least every two years.
Statement of Condition: Record of equipment purchased under the federal program was not maintained in accordance with 2 CFR Section 200.313(d).
Statement of Cause: The district was not aware of the requirements.
Statement of Effect: The District is not in compliance with 2 CFR Section 200.313(d) and could fail to follow related disposition requirements.
Questioned Cost: None.
Recommendation: We recommend the District review the above referenced requirements and implement procedures to ensure the District complies with relevant compliance requirements.
Views of the Responsible Officials and Planned Corrective Actions: The District will follow up with Questar III BOCES to make sure these federally funded pieces of equipment are clearly denoted in our fixed asset inventory.
Compliance with Reporting Requirements
Information on Federal Program: U.S. Department of Education, Education Stabilization Funds (Federal Assistance Listing numbers 84.425D, 84.425U, 84.425W), Passed through the New York State Education Department.
Criteria: 34 CFR 76.720 requires submission of an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations.
Statement of Condition: Our testing over financial reporting included the submission of the ESF annual report due during the year ended June 30, 2024. The annual report for the ESF grants due March 2024, was not filed as of September 19, 2024.
Statement of Cause: There annual report for the ESF grants was not filed.
Statement of Effect: Annual reports noted above were not filed within the required reporting deadline.
Questioned Costs: None
Perspective Information: As part of testing the compliance with the reporting requirements of the program, the submission of the annual ESF report, due within the period under audit, is reviewed for submission.
Recommendation: Management should develop a tracking system for when their various grant reports are due based on the grant award notices to ensure timely filing of their annual reports.
View of Responsible Officials and Corrective Action Plan: Annual reports will be filed by the appropriate deadline.
Compliance with Reporting Requirements
Information on Federal Program: U.S. Department of Education, Education Stabilization Funds (Federal Assistance Listing numbers 84.425D, 84.425U, 84.425W), Passed through the New York State Education Department.
Criteria: 34 CFR 76.720 requires submission of an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations.
Statement of Condition: Our testing over financial reporting included the submission of the ESF annual report due during the year ended June 30, 2024. The annual report for the ESF grants due March 2024, was not filed as of September 19, 2024.
Statement of Cause: There annual report for the ESF grants was not filed.
Statement of Effect: Annual reports noted above were not filed within the required reporting deadline.
Questioned Costs: None
Perspective Information: As part of testing the compliance with the reporting requirements of the program, the submission of the annual ESF report, due within the period under audit, is reviewed for submission.
Recommendation: Management should develop a tracking system for when their various grant reports are due based on the grant award notices to ensure timely filing of their annual reports.
View of Responsible Officials and Corrective Action Plan: Annual reports will be filed by the appropriate deadline.
Compliance with Reporting Requirements
Information on Federal Program: U.S. Department of Education, Education Stabilization Funds (Federal Assistance Listing numbers 84.425D, 84.425U, 84.425W), Passed through the New York State Education Department.
Criteria: 34 CFR 76.720 requires submission of an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations.
Statement of Condition: Our testing over financial reporting included the submission of the ESF annual report due during the year ended June 30, 2024. The annual report for the ESF grants due March 2024, was not filed as of September 19, 2024.
Statement of Cause: There annual report for the ESF grants was not filed.
Statement of Effect: Annual reports noted above were not filed within the required reporting deadline.
Questioned Costs: None
Perspective Information: As part of testing the compliance with the reporting requirements of the program, the submission of the annual ESF report, due within the period under audit, is reviewed for submission.
Recommendation: Management should develop a tracking system for when their various grant reports are due based on the grant award notices to ensure timely filing of their annual reports.
View of Responsible Officials and Corrective Action Plan: Annual reports will be filed by the appropriate deadline.
Compliance with Reporting Requirements
Information on Federal Program: U.S. Department of Education, Education Stabilization Funds (Federal Assistance Listing numbers 84.425D, 84.425U, 84.425W), Passed through the New York State Education Department.
Criteria: 34 CFR 76.720 requires submission of an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations.
Statement of Condition: Our testing over financial reporting included the submission of the ESF annual report due during the year ended June 30, 2024. The annual report for the ESF grants due March 2024, was not filed as of September 19, 2024.
Statement of Cause: There annual report for the ESF grants was not filed.
Statement of Effect: Annual reports noted above were not filed within the required reporting deadline.
Questioned Costs: None
Perspective Information: As part of testing the compliance with the reporting requirements of the program, the submission of the annual ESF report, due within the period under audit, is reviewed for submission.
Recommendation: Management should develop a tracking system for when their various grant reports are due based on the grant award notices to ensure timely filing of their annual reports.
View of Responsible Officials and Corrective Action Plan: Annual reports will be filed by the appropriate deadline.
Compliance with Reporting Requirements
Information on Federal Program: U.S. Department of Education, Education Stabilization Funds (Federal Assistance Listing numbers 84.425D, 84.425U, 84.425W), Passed through the New York State Education Department.
Criteria: 34 CFR 76.720 requires submission of an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations.
Statement of Condition: Our testing over financial reporting included the submission of the ESF annual report due during the year ended June 30, 2024. The annual report for the ESF grants due March 2024, was not filed as of September 19, 2024.
Statement of Cause: There annual report for the ESF grants was not filed.
Statement of Effect: Annual reports noted above were not filed within the required reporting deadline.
Questioned Costs: None
Perspective Information: As part of testing the compliance with the reporting requirements of the program, the submission of the annual ESF report, due within the period under audit, is reviewed for submission.
Recommendation: Management should develop a tracking system for when their various grant reports are due based on the grant award notices to ensure timely filing of their annual reports.
View of Responsible Officials and Corrective Action Plan: Annual reports will be filed by the appropriate deadline.