FAC Explorer

Finding 44194 (2022-004)

Significant Deficiency
Requirement
F
Questioned Costs
-
Year
2022
Accepted
2023-06-20
Audit: 46345
Organization: Seymour Community School District (WI)
Auditor: Reilly Penner & Benton LLP

AI Summary

  • Core Issue: The District failed to properly inventory capitalized items purchased with federal funds, including a vehicle and a construction contract.
  • Impacted Requirements: This oversight means the District is not in compliance with ESSER requirements for equipment and property management.
  • Recommended Follow-Up: The District should notify the appraisal company about all federally funded capitalized items to ensure accurate reporting.

Finding Text

Reference Number: 2022-004 Program Name: 85.425D ? Elementary and Secondary School Emergency Relief (?ESSER?) Description: Equipment/Real Property Management Condition and Criteria: The District must have internal controls in place to ensure that capitalized items purchased with federal funding are properly inventoried. The District purchased a vehicle for $57,308 and a UV Lighting construction contract for $199,305 with federal funds and did not indicate this on the fixed asset appraisal report. Cause: The District does not have controls in place to ensure that the fixed asset appraisal properly categories items purchased with federal funds. Effect: The District is not in compliance with ESSER requirements. Identification of a Repeat Finding: This is not a repeat finding. Auditors? Recommendation: We recommend the District inform the appraisal company of all capitalized items purchased with federal funding. Views of Responsible Officials: See attachment for the District?s corrective action plan.

Corrective Action Plan

Reference Number: 2022-004 Description: Equipment/Real Property Corrective Action Plan: The District will inform the fixed asset appraisal company of all capitalized items purchased with federal funding. The Business Manager will review the listing sent to the fixed asset company to ensure compliance. Contact Information: For additional information regarding this finding please contact Peter Kempen, Director of Business Services, at 920-833-2304

Categories

Equipment & Real Property Management Procurement, Suspension & Debarment

Other Findings in this Audit

  • 44195 2022-005
    Significant Deficiency
  • 44196 2022-004
    Significant Deficiency
  • 44197 2022-005
    Significant Deficiency
  • 620636 2022-004
    Significant Deficiency
  • 620637 2022-005
    Significant Deficiency
  • 620638 2022-004
    Significant Deficiency
  • 620639 2022-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $873,548
84.027 Special Education_grants to States $530,705
10.553 School Breakfast Program $314,375
93.778 Medical Assistance Program $312,546
84.010 Title I Grants to Local Educational Agencies $308,343
84.060 Indian Education_grants to Local Educational Agencies $81,066
84.367 Improving Teacher Quality State Grants $55,541
84.041 Impact Aid $52,902
84.196 Education for Homeless Children and Youth $33,260
84.173 Special Education_preschool Grants $32,150
10.579 Child Nutrition Discretionary Grants Limited Availability $25,000
84.048 Career and Technical Education -- Basic Grants to States $13,214
84.184 Safe and Drug-Free Schools and Communities_national Programs $7,978
84.425 Education Stabilization Fund $6,116
84.424 Student Support and Academic Enrichment Program $3,420
10.556 Special Milk Program for Children $1,944
84.365 English Language Acquisition State Grants $285