Finding Text
Finding No.: 2024-005 Federal Agency: U.S. Department of Education AL Program: 84.027 Special Education Grants to States Area: Equipment and Real Property Management Questioned Costs: $1,391 Criteria: FY2024 U.S. Department of Education Special Conditions, paragraph (5) states that “GDOE must ensure that all tangible personal property procured under Department grants is managed in accordance with the requirements of 2 CFR 200.313(a) and (c)-(e ) to ensure that such property is properly inventoried, maintained, and stored to prevent loss, damage, or theft of such property”. 2 CFR 200.313(d) states that regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient must manage equipment (including replacement equipment) utilizing procedures that meet the requirement of having a control system in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or theft of equipment that will have an impact on the program. Condition: For four (or 10%) of forty items totaling with a net book value of $545,378 subjected to equipment safeguarding test, items were tagged as “A” or active in the property record, however, they were not physically inspected as it was noted to be missing during the audit. Item # Federal Award # Asset # Description Net Book Value Questioned Cost 1 H027A120013 14101 Insprio Premium with ILapel $ - $ - 2 H027A180013 39573 RIFTON SMALL PACER GAIT TRAINER (RED) $ 58 58 3 H027A190013-19A 78062 OTICON XCEED PLAY 2 HEARING AID $ 313 313 4 H027X210013 98153 OTICON XCEED 1 HEARING AIDE $1,020 1,020 $1,391 Cause: Responsible personnel did not properly safeguard the assets and were not made aware that assets are lost, hence, information on the property records were outdated. Finding No.: 2024-005, continued Federal Agency: U.S. Department of Education AL Program: 84.027 Special Education Grants to States Area: Equipment and Real Property Management Questioned Costs: $1,391 Effect: GDOE is in noncompliance with applicable equipment and real property management requirements. Questioned costs of $1,391 was calculated based on the net book value of the equipment identified in the condition. Recommendation: Responsible personnel should enforce monitoring controls over compliance with applicable equipment and real property management requirements, specifically, ensuring safeguards for preventing property loss, damage, or theft.