Finding Text
Federal Agency: U.S. Department of Education
Federal Program Name: Elementary and Secondary Education School Emergency Relief and Governors Emergency Education Relief Fund
Assistance Listing Number: 84.425D & 84.425C
Federal Award Identification Number and Year: 2021
Pass-Through Agency: Wisconsin Department of Public Instruction
Pass-Through Number(s): 2021-401253-DPI-GEERF-162, 2022-401253-DPI-ESSERFII-163 & 2022-401253-DPI-ESSERFIII-165
Award Period: July 1, 2020 through September 30, 2022, March 13, 2020 through September 30, 2029 and July 1, 2020 through September 30 ,2024
Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter
Criteria or specific requirement: 2 CFR section 200.313(d)(1) requires property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the federal award identification number), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property.
Condition: The District’s capital asset records do not include all of the required aspects of property records as required by Uniform Guidance. The detail capital asset records do not identify the source of the funding for the property or the percentage of federal participation in the project costs for the federal award under which the property was acquired.
Questioned costs: None
Context: The Districts capital asset records are not currently designed to track the source and percentage of federal participation in a project as the District does not commonly utilize federal funding for capital purchases.
Cause: The District has not designed and implemented controls to ensure capital asset records included all necessary information for assets purchased with federal awards.
Effect: Capital asset records for assets purchased, wholly or partially, with federal awards do not include all necessary details as required by Uniform Guidance.
Repeat Finding: The finding is not a repeat finding.
Recommendation: We recommend the District design and implement capital asset record procedures and controls that ensure all necessary information is track in capital asset records for assets purchased with federal awards.
Views of responsible officials: There is no disagreement with the audit finding.