Finding 46937 (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.

Categories

Equipment & Real Property Management

Other Findings in this Audit

  • 46935 2022-005
    Material Weakness
  • 46936 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