FINDING 2024-002
Finding Subject: COVID-19 - Education Stabilization Fund - Equipment and Real Property Management
Summary of Finding: The district did not have proper internal controls in place and documentation to track property or
capital assets that were purchased with federal grant funds.
Conta...
FINDING 2024-002
Finding Subject: COVID-19 - Education Stabilization Fund - Equipment and Real Property Management
Summary of Finding: The district did not have proper internal controls in place and documentation to track property or
capital assets that were purchased with federal grant funds.
Contact Person Responsible for Corrective Action: Dawn Mason, Business Manager, DeKalb Co. Eastern CSD
Contact Phone Number and Email Address: 260-868-2125; dmason@dkeschools.com
Views of Responsible Officials:
We concur with the findings.
Description of Corrective Action Plan:
As federal funds are used and expended, property and capital assets that meet or exceed the threshold will be entered on a
spreadsheet by the Business Manager or Grant Administrator which will contain a description of the property, a serial
number or other identification number, the source of funding for the property (including the federal award identification
number (FAIN)), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project
costs for the federal award under which the property was acquired, the location, and use and condition of the property
Anticipated Completion Date:
All expenditures initiated after March 12, 2025