Finding 393391 (2023-002)

Material Weakness
Requirement
F
Questioned Costs
-
Year
2023
Accepted
2024-04-16

AI Summary

  • Core Issue: The District cannot find all Chromebooks bought with ESSER II funds, and some lack proper identification tags.
  • Impacted Requirements: This violates 2 CFR 200.313, which mandates detailed property records and identification for federally funded equipment.
  • Recommended Follow-Up: Update inventory and tagging procedures to ensure all federally funded equipment is tracked and properly identified.

Finding Text

Finding 2023-002 – EQUIPMENT Type: Material Weakness in Internal Control / Noncompliance Program: COVID 19 Education Stabilization Fund (ALN 84.425D – ESSER II Formula) Condition: The District was unable to locate all Chromebooks selected for testing that were purchased with ESSER II Formula funds. Also, some Chromebooks that were located did not have adequate identification tags. Criteria: As detailed in 2 CFR 200.313, “Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the 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.” Cause: Inadequate inventory and tag procedures. Effect: Missing equipment potentially not being used for its intended purpose, and property records are not in compliance with 2 CFR 200.313. For equipment that is missing the proper identification tags, the sale or otherwise disposition of the equipment may not be properly recorded. Context: Of the 53 Chromebooks selected for testing, 3 could not be located and 5 of the identification tags did not include the source of funding for the property. Recommendation: We recommend that the District review/update inventory procedures to ensure that all equipment purchased with Federal funds is adequately tracked. Also, we recommend that the District review/update equipment tagging procedures to ensure that equipment purchased with Federal funds properly identify the source of funding. Management’s Resp: We are in agreement with this finding.

Corrective Action Plan

Finding 2023-002 - Corrective Action Plan CHSD - 2022-2023 Audit Findings Finding 2023-002 – EQUIPMENT Type: Material Weakness in Internal Control / Noncompliance Program: COVID 19 Education Stabilization Fund (ALN 84.425D – ESSER II Formula) Condition: The District was unable to locate all Chromebooks selected for testing that were purchased with ESSER II Formula funds. Also, some Chromebooks that were located did not have adequate identification tags Corrective action to be taken: A. Improved device inventory management – to include ESSER Funded Chromebooks: Consistent with the goal of improved technology device tracking, CHSD will expand the scope of end-user identification information collected and monitored via existing Technology Management Systems. By leveraging and expanding the use of available resources within our Google Administrative Console and GoGuardian, including deployment of a GoGuardian check-in/check-out functionality, CHSD will possess the details and tracking information necessary to provide improved device management and tracking in real time. The following actions, consistent with the goal of this CAP, will be executed as part of the expanded device monitoring project deployment:  Complete a full review of CHSD Technology Device inventory.  Decommission and/or disable any lost, damaged, stolen, or broken Technology Devices (to include Chromebooks) and document the outcome of each event (i.e. unsalvageable, returned to use, lost/stolen, etc.) prior to recycling or further deployment.  Perform routine internal audits of device inventory: o Per trimester o Annual summer audit. B. Proper identification tags on Chromebooks: This is an ongoing corrective action to address devices which were deployed prior to the purchase of an etching device for the District. Deficient devices are in the process of being identified, pulled from operations, properly asset tagged via laser engraving, and returned to operations as time and resources are available. The full review of CHSD Technology Device Inventory, noted in the first bullet of Section A above, will serve as a secondary compliance review opportunity to ensure the current efforts provided full compliance with the asset tag requirements. Additionally, with the purchase of the laser engraver, new Chromebooks/devices are required to have their asset ID and funding source etched as part of the device set up process which is completed prior to deployment. The corrective action timeline is as follows: A. Improved device inventory management – to include ESSER Funded Chromebooks – Noted corrective actions are scheduled to be in place and complete by September 1, 2024. B. Proper identification tags on Chromebooks - Noted corrective action regarding proper Asset Tag being applied to deficient devices is scheduled to be complete by June 30, 2024. District Leader Responsible for Corrective Action Plan: The Technology Administrator will be responsible for ensuring compliance with this corrective action and will provide the results of the noted routine internal inventory and audit events to the Superintendent for review and data warehousing. Respectfully submitted, Marc Forrest, Director of Finance

Categories

Equipment & Real Property Management

Other Findings in this Audit

  • 393379 2023-004
    Significant Deficiency Repeat
  • 393380 2023-004
    Significant Deficiency Repeat
  • 393381 2023-004
    Significant Deficiency Repeat
  • 393382 2023-004
    Significant Deficiency Repeat
  • 393383 2023-004
    Significant Deficiency Repeat
  • 393384 2023-004
    Significant Deficiency Repeat
  • 393385 2023-004
    Significant Deficiency Repeat
  • 393386 2023-004
    Significant Deficiency Repeat
  • 393387 2023-004
    Significant Deficiency Repeat
  • 393388 2023-004
    Significant Deficiency Repeat
  • 393389 2023-004
    Significant Deficiency Repeat
  • 393390 2023-001
    Material Weakness
  • 393392 2023-003
    Significant Deficiency
  • 393393 2023-001
    Material Weakness
  • 393394 2023-001
    Material Weakness
  • 393395 2023-003
    Significant Deficiency
  • 969821 2023-004
    Significant Deficiency Repeat
  • 969822 2023-004
    Significant Deficiency Repeat
  • 969823 2023-004
    Significant Deficiency Repeat
  • 969824 2023-004
    Significant Deficiency Repeat
  • 969825 2023-004
    Significant Deficiency Repeat
  • 969826 2023-004
    Significant Deficiency Repeat
  • 969827 2023-004
    Significant Deficiency Repeat
  • 969828 2023-004
    Significant Deficiency Repeat
  • 969829 2023-004
    Significant Deficiency Repeat
  • 969830 2023-004
    Significant Deficiency Repeat
  • 969831 2023-004
    Significant Deficiency Repeat
  • 969832 2023-001
    Material Weakness
  • 969833 2023-002
    Material Weakness
  • 969834 2023-003
    Significant Deficiency
  • 969835 2023-001
    Material Weakness
  • 969836 2023-001
    Material Weakness
  • 969837 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $747,194
84.425 Education Stabilization Fund $331,010
10.553 School Breakfast Program $241,984
84.367 Improving Teacher Quality State Grants $139,374
84.424 Student Support and Academic Enrichment Program $42,432
84.060 Indian Education_grants to Local Educational Agencies $34,356
10.555 National School Lunch Program $20,782
93.778 Medical Assistance Program $9,443
10.649 Pandemic Ebt Administrative Costs $3,135
10.559 Summer Food Service Program for Children $2,462
84.027 Special Education_grants to States $2,045