Finding 46936 (2022-007)

Material Weakness
Requirement
F
Questioned Costs
-
Year
2022
Accepted
2023-01-11

AI Summary

  • Core Issue: The District failed to maintain accurate and up-to-date inventory listings for equipment purchased with federal funds.
  • Impacted Requirements: This non-compliance affects the Equipment Real Property Management compliance requirements.
  • Recommended Follow-Up: The District should update inventory listings whenever new equipment is purchased with federal grant funds.

Finding Text

Finding number: 2022-007 This finding is: New Federal Program Name and Year: Education Stabilization Fund 2022 Project No.: 2022-4998 CFDA No.: 84.425 Passed through: Illinois State Board of Education Federal Agency: United States Department of Education Criteria: The District is responsible for keeping accurate and up-to-date inventory listings of equipment purchased with federal funds. Condition: The District did not keep readily available accurate equipment inventory listings to remain compliant with the Equipment Real Property Management compliance requirements. Questioned Costs: This section is not applicable to this specific finding. The equipment purchased with federal funds were allowable costs. This finding relates to the administrative details of compliance. Context: The District did not provide equipment inventory listings that accurately encompassed all pieces of equipment charged to capital outlay on the grants. Effect: The District is not in compliance with the Equipment Real Property Management compliance requirements. Cause: The District did not properly report all equipment on the provided equipment inventory listings. Recommendation: We recommend the District update the inventory listings each time a piece of equipment is purchased with federal grant funds. Management's Response: The District will ensure accurate equipment inventory listings are kept for each federal grant.

Corrective Action Plan

Compliance: Finding: 2022-007 Condition: The District did not keep readily available accurate equipment inventory listings to remain compliant with the Equipment Real Property Management compliance requirements. The provided listings did not accurately encompass all pieces of equipment charged to capital outlay on the grants. Plan: The District will update the inventory listings each time a piece of equipment is purchased with federal grant funds. Anticipated Date of Completion: 6/30/2023 Name of Contact Person: Kristina Gardner, Superintendent Management's Response: The District will ensure accurate equipment inventory listings are kept for each federal grant.

Categories

Equipment & Real Property Management

Other Findings in this Audit

  • 46935 2022-005
    Material Weakness
  • 46937 2022-007
    Material Weakness
  • 46938 2022-006
    Material Weakness
  • 46939 2022-007
    Material Weakness
  • 623377 2022-005
    Material Weakness
  • 623378 2022-007
    Material Weakness
  • 623379 2022-007
    Material Weakness
  • 623380 2022-006
    Material Weakness
  • 623381 2022-007
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.425 Covid-19 - Education Stabilization Fund - Esser $704,411
10.555 National School Lunch Program $283,427
84.010 Title I Grants to Local Educational Agencies $278,433
84.027 Special Education_grants to States $167,801
84.425 Covid-19 - Education Stabilization Fund - Arp Esser $138,478
10.553 School Breakfast Program $98,194
10.555 Noncash Commodities $32,054
93.778 Medical Assistance Program $25,067
84.367 Improving Teacher Quality State Grants $17,880
84.424 Student Support and Academic Enrichment Program $17,810
84.425 Covid-19 - Education Stabilization Fund - Arp Homeless $8,610
84.173 Special Education_preschool Grants $7,279
84.358 Rural Education $4,565
10.555 Covid-19 - National School Lunch Program $2,084
84.027 Covid-19 - Special Education_grants to States - Arp Idea $1,813