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Federal Agency: U.S. Department of Education Pass Thru Entity: Oklahoma State Department of Education Federal Program: COVID-19 Education Stabilization Fund-Elementary & Secondary School Emergency Relief (ESSER I (CARES ACT)) & Elementary & Secondary School Emergency Relief (ESSER II) & American Rescue Plan (ARP)- Elementary and Secondary School Emergency Relief (ESSER III) Assistance Listing: COVID-19 84.425D & 84.425U (OCAS Projects 788; 793 & 795) Condition: Property was not tracked and maintained as property in accordance as federal regulations. Criteria: 2 CFR 200.313(d)(1) requires property records must be maintained that include a description of the property, serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, the cost of the property, percentage of the federal project costs under which property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Context: All equipment expenditures claimed were reviewed. There were A/C units purchased that should have been captured in the federal inventory listing. Cause: District was unaware those equipment items would need to be on the District property records of federal programs. Effect: Potential noncompliance with Uniform Guidance. Recommendation: We recommend that all property purchased with federal funds be properly tracked. We also recommend reconciliation procedures be implemented of property paid with federal funds and federal inventory listing. Views of Responsible Officials and Planned Corrective Action: District will review federal claims for equipment purchases items greater than $5,000 and life longer than a year and capture equipment items into the property records as they are received.