Finding Text
1. FINDING NUMBER: 2022- 002 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Education Stabilization Fund- ESSER II 2021 4. Project No.: 4998- E2 5. CFDA No.: 84.425- COVID-19, 84.425D 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Equipment and Real Property Management compliance requirements require the District to maintain complete property records for all real property acquired with Federal Funds. 9. Condition The District's property records did not include purchase date, serial numbers, and purchase amount. 10. Questioned Costs None 11. Context The omission of purchase date, serial numbers and purchase amount was present for all equipment on the property records. 12. Effect The District is not in compliance with Equipment and Real Property Management compliance requirements. 13. Cause The District was not aware purchase date, serial numbers and purchase amount needed to be included in the property records. 14. Recommendation The District should assign an employee independent of the preparer, preferably with knowledge of applicable federal grant expenditures, to review the District's property records on a periodic basis to ensure completeness and adequacy. 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2023.