Finding Text
The Uniform Guidance requires non-federal entitiies other than states to develop a control system to ensure adequate safeguards to prevent loss, damage, or theft of property in accordance with 2 CFR 200.313 (d)(3). We inquired of District personnel regarding the procedures in place, specifically for inventorying and safe guarding the real property and equipment. The procedures put into place were not being followed primarily due to change in personnel in the Business Office and IT Department. During discussion and testing of new devices purchased with federal money and placed into service during the year, it was disclosed that not all of the Chromebooks were accounted for.