Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, equipment, procurement, and restricted purpose requirements. Name, address, and telephone of District contact person: Stacy Brown, Director...
Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, equipment, procurement, and restricted purpose requirements. Name, address, and telephone of District contact person: Stacy Brown, Director of Business Services 800 Second St Woodland, WA 98674-8467 (360) 841-2715 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). The district disagrees with some portions of the finding. The district originally was not going to participate in the ECF program as we did not believe we had an unmet need, per the original requirements. We then received notification from our contractor that the FCC had clarified the rules and if we have a policy that shows we only allow district owned and managed devices on our network and we can estimate how many devices (staff and student) would be needed if the school or some schools went back to remote learning, we would qualify for funding. Based on this information and a review of our policies, we decided to apply for the funds. The finding states that we do not have internal controls in place to ensure we have all required elements for our inventories. We were not able to get serial numbers from the vendor but we were able to back into the dates the Chromebooks were entered into inventory and accounted for all 600 student devices and the students to which they were assigned. This also showed that we met the restricted purpose of one device per student or staff member. In response to the finding, the district will make the following corrective actions: 1. The Business Manager will be more diligent in ensuring that all Federal program funds are properly included on the Schedule of Expenditures of Federal Assistance (SEFA). 2. The district will ensure that they are aware of compliance requirements new or unfamiliar Federal grants. 3. The district will ensure that devices or equipment purchased with Federal funds are identified as such and accounted for as such in the district inventory. 4. The district will ensure that Federal and District procurement policies are followed, including sealed bids for purchases greater than $75.000. 5. Once accounting for ECF purchases as federal devices, the district will be able to show that only one device has been issued to each student and staff member. Anticipated date to complete the corrective action: 6/12/23