Core Issue: The District failed to provide adequate inventory documentation for equipment bought with federal funds.
Impacted Requirements: Compliance with federal regulations requires detailed inventory records, including funding sources and disposal procedures.
Recommended Follow-Up: Establish a coordinated process between departments to track and document equipment purchases and ensure compliance.
Finding Text
1. FINDING NUMBER: 2023 – 004
2. THIS FINDING IS: X
3. Federal Program Name and Year: COVID-19 -ARP- LEA and COOP American Rescue Plan and COVID-19 - ARP - Community Partnership Grant
4. Project No.: 22-4998-CO and 22-4998-CP
5. CFDA No.: 84.425
6. Passed Through: Illinois State Board of Education
7. Federal Agency: U.S. Department of Education
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The District is required to maintain detailed inventory information for property purchased with federal funds.
9. Condition: The District was unable to provide sufficient support for inventory of equipment purchased with federal funds.
10. Questioned Costs: n/a
11. Context: The District was unable to provide adequate documentation in accordance with board policy and the compliance requirement under the federal program.
12. Effect: The District is not in compliance with the requirement to maintain complete detail inventory listing including identifying the funding source for equipment purchased and other information such as disposal of items and procedures used to ensure safeguarding of the inventory.
13. Cause: There appears to be a lack of coordination between the business office and the technology department to effectively document compliance with the board policy and the grant requirements.
14. Recommendation: We recommend the District implement a interdepartmental process for tracking equipment purchased with grant funds and maintaining required documentation to ensure compliance with board policy and grant requirements.
15. Management's response: Management will implement a process to properly track and monitor equipment expenditures.
Categories
Equipment & Real Property ManagementProcurement, Suspension & Debarment