Finding Text
Community Consolidated School District No. 21 05-016-0210-04 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2022 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2022 - 004 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Emergency Connectivity Fund Program - 2022 4. Project No.: ECF2190013022 5. ASL No.: 32.009 6. Passed Through: Direct Funding 7. Federal Agency: Federal Communications Commission 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Emergency Connectivity Fund Program participants are required to maintain asset and service inventories of the devices and services purchased with ECF Program support. 9. Condition15 During our audit testing we noted that the District did not include all the equipment inventory required criteria in its inventory listing. The inventory listing did not include the full name of the person to whom the device was provided for all pieces of equipment purchased through the ECF grant. 10. Questioned Costs16 N/A 11. Context17 The IT department did not have an inventory listing for ECF equipment that included all required data elements per the compliance requirements. 12. Effect The District was not in compliance with Equipment/Real Property Managment requirements of the federal award. 13. Cause The District did not implement procedures and corresponding internal controls to ensure that inventory records for connectivity devices received under the award were maintained in accordance with the compliance requirements for the federal award program. 14. Recommendation The District should review the compliance supplement and include all required inventory tracking criteria in its inventory log for equipment obtained under the award. 15. Management's response18 See corrective action plan 14 See footnote 11. 15 Include facts that support the deficiency identified on the audit finding (?200.516 (b)(3)). 16 Identify questioned costs as required by ?200.516 (a)(3 - 4). 17 See footnote 12. 18 To the extent practical, indicate when management does not agree with the finding, questioned cost, or both.