FAC Explorer

Finding 1100603 (2024-006)

Significant Deficiency
Requirement
F
Questioned Costs
-
Year
2024
Accepted
2025-02-21
Audit: 343341
Organization: Madison Commuity Unit School District #12 (IL)
Auditor: Scheffel Boyle

AI Summary

  • Core Issue: The District failed to maintain required property records for equipment bought with federal funds.
  • Impacted Requirements: Compliance with federal guidelines for equipment property records was not met.
  • Recommended Follow-Up: Provide ISBE equipment log guidelines and establish a grant equipment spending policy to ensure future compliance.

Finding Text

Criteria: Equipment property records must be maintained for equipment purchased with federal funds. Condition: Equipment records were not maintained for items purchased with federal funds. Questioned Costs: There are no questioned costs. Context: There were multiple items claimed as capital outlay items and added to the fixed asset listing in the year they were purchased, but there were no federal inventory log and property records maintained for them. Effect: The District did not comply with the equipment compliance requirement regarding the keeping of property records for equipment purchased with federal funds. Cause: The District was not aware of the compliance requirement. Recommendation: We will provide the ISBE equipment log guidelines and recommend that the District begins the process of maintaining a log going forward for all equipment purchased with federal funding. We also recommend the District obtains a grant equipment spending policy. Management's Response: Management agrees to take the necessary steps to ensure compliance requirements are met and will discuss implementing an inventory record-keeping process.

Categories

Equipment & Real Property Management Procurement, Suspension & Debarment

Other Findings in this Audit

  • 524160 2024-004
    Significant Deficiency
  • 524161 2024-006
    Significant Deficiency
  • 524162 2024-007
    Significant Deficiency
  • 524163 2024-005
    Significant Deficiency Repeat
  • 524164 2024-007
    Significant Deficiency
  • 524165 2024-005
    Significant Deficiency Repeat
  • 524166 2024-005
    Significant Deficiency Repeat
  • 524167 2024-005
    Significant Deficiency Repeat
  • 524168 2024-005
    Significant Deficiency Repeat
  • 1100602 2024-004
    Significant Deficiency
  • 1100604 2024-007
    Significant Deficiency
  • 1100605 2024-005
    Significant Deficiency Repeat
  • 1100606 2024-007
    Significant Deficiency
  • 1100607 2024-005
    Significant Deficiency Repeat
  • 1100608 2024-005
    Significant Deficiency Repeat
  • 1100609 2024-005
    Significant Deficiency Repeat
  • 1100610 2024-005
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $647,099
84.027 Special Education Grants to States $254,447
10.553 School Breakfast Program $92,143
84.424 Student Support and Academic Enrichment Program $66,128
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $64,532
84.287 Twenty-First Century Community Learning Centers $43,871
84.173 Special Education Preschool Grants $29,175
84.425 Education Stabilization Fund $17,776
84.048 Career and Technical Education -- Basic Grants to States $17,526
10.559 Summer Food Service Program for Children $9,655
93.778 Medical Assistance Program $5,852
84.196 Education for Homeless Children and Youth $3,355
10.555 National School Lunch Program $680
10.649 Pandemic Ebt Administrative Costs $653