Finding Text
U.S. DEPARTMENT OF EDUCATION COVID-19 Education Stabilization Fund - Assistance Listing 84.425D and 84.425U passed through the Pennsylvania Department of Education; Grant Period - Year Ended June 30, 2022. Criteria: The OMB compliance supplement 2 CFR Part 200, Appendix XI, Part Six: Internal Control, requires that as a condition of receiving federal awards nonfederal entities agree to maintain internal control to provide reasonable assurance of compliance with the requirements. Condition: The technology department did not maintain records of personnel responsible for initially logging or verifying annually equipment purchased with federal funds which were input into the District?s inventory tracking applications. Also there was no review of this process by an individual independent of the input. Cause: Librarians or technology personnel initially log equipment received and verify equipment returned at the end of each school year, but no one independent of these processes reviews for completeness and accuracy. Effect: Intentional or unintentional errors could occur and not be detected or corrected. Questioned Costs: None. Perspective Information: Not applicable. Identification of Repeat Findings: Not applicable. Recommendation: A knowledgeable individual, independent of the logging and annual verification processes, should review the input and verification for completeness and accuracy and the reviews should be documented. Views of Responsible Officials: Management agrees with the finding. Planned Corrective Action: See District?s corrective action plan.