Finding Text
Criteria: Per 2 CFR section 200.313(d)(1)), 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, 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: Our testing of equipment and real property management identified a large number of camera and vape sensors purchased that were not included in federal programs inventory. Cause: The school district did not realize that the cameras and vape sensors belonged to the district. Effect: The equipment was not included in federal programs inventory as required by 2 CFR 200. Questioned Costs: None Recommendation: We recommend that all equipment purchased with federal funds be accounted for. View of Responsible Officials: The views of district administration are outlined in the Auditee?s Correction Plan.