Finding 1075754 (2023-004)

Significant Deficiency
Requirement
F
Questioned Costs
-
Year
2023
Accepted
2024-09-30
Audit: 322147
Organization: Town of Randolph, Ma (MA)
Auditor: Marcum LLP

AI Summary

  • Core Issue: Equipment logs for federally funded purchases were not maintained, violating federal regulations.
  • Impacted Requirements: Accurate recordkeeping for equipment under the Education Stabilization Fund is mandatory.
  • Recommended Follow-Up: Create and maintain detailed equipment logs and train staff on proper recordkeeping procedures.

Finding Text

Finding Number: 2023-004 Federal Agency: U.S. Department of Education Cluster/Program: Education Stabilization Fund AL Number(s): 84.425 Award Year: 2023 Compliance Requirement: Equipment/Real Property Management Type of Finding Compliance Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement According to federal regulations, recipients of federal funds under the Education Stabilization Fund are required to maintain accurate records and logs for equipment purchased with such funds. These logs should include detailed information about the acquisition, use, maintenance, and disposition of the equipment. Condition and Context Upon review, it was noted that equipment logs were not maintained for equipment purchased with funds from the Education Stabilization Fund. Cause The absence of equipment logs could be attributed to lack of awareness of federal requirements. Effect or Potential Effect Failure to keep equipment logs jeopardizes the Town’s accountability for federal assets and potentially could lead to misuse or misappropriation of federally funded equipment. Recommendation The Town should initiate the process of creating and maintain detailed equipment logs for all federally funded equipment purchases and train relevant personnel on the proper procedures for equipment recordkeeping, emphasizing the importance of these logs in federal fund management. Views of Responsible Official Management agrees with the finding. Planned Corrective Action Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings.

Categories

Equipment & Real Property Management Procurement, Suspension & Debarment HUD Housing Programs Significant Deficiency

Other Findings in this Audit

  • 499308 2023-001
    Significant Deficiency
  • 499309 2023-002
    Significant Deficiency
  • 499310 2023-003
    Material Weakness
  • 499311 2023-004
    Significant Deficiency
  • 499312 2023-004
    Significant Deficiency
  • 499313 2023-004
    Significant Deficiency
  • 499314 2023-004
    Significant Deficiency
  • 499315 2023-004
    Significant Deficiency
  • 499316 2023-004
    Significant Deficiency
  • 499317 2023-004
    Significant Deficiency
  • 1075750 2023-001
    Significant Deficiency
  • 1075751 2023-002
    Significant Deficiency
  • 1075752 2023-003
    Material Weakness
  • 1075753 2023-004
    Significant Deficiency
  • 1075755 2023-004
    Significant Deficiency
  • 1075756 2023-004
    Significant Deficiency
  • 1075757 2023-004
    Significant Deficiency
  • 1075758 2023-004
    Significant Deficiency
  • 1075759 2023-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $5.12M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1.41M
10.553 School Breakfast Program $609,422
84.215 Fund for the Improvement of Education $275,000
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $256,848
84.425 Education Stabilization Fund $194,720
84.367 Improving Teacher Quality State Grants $192,575
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $186,286
16.710 Public Safety Partnership and Community Policing Grants $151,762
10.555 National School Lunch Program $122,066
84.365 English Language Acquisition State Grants $103,039
10.579 Child Nutrition Discretionary Grants Limited Availability $79,366
10.559 Summer Food Service Program for Children $59,301
84.371 Striving Readers $57,057
16.738 Edward Byrne Memorial Justice Assistance Grant Program $53,257
84.424 Student Support and Academic Enrichment Program $31,332
97.044 Assistance to Firefighters Grant $22,727
84.010 Title I Grants to Local Educational Agencies $21,960
93.268 Immunization Cooperative Agreements $15,126
84.173 Special Education_preschool Grants $12,555
84.196 Education for Homeless Children and Youth $12,185
97.042 Emergency Management Performance Grants $8,473
16.607 Bulletproof Vest Partnership Program $7,234
84.027 Special Education_grants to States $1,620
20.616 National Priority Safety Programs $410