Finding Text
1. FINDING NUMBER: 2022- 007 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Education Stabilization Fund- 2021 & 2022 4. Project No.: 4998- E2 & E3 5. CFDA No.: 84.425- COVID-19, 84.425D & 84.425- COVID-19, 84.425U 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Equipment and Real Property Management compliance requirements require the District to maintain complete property records for all equipment and real property acquired with federal funds. 9. Condition The District's property records did not include all equipment purchased with federal funds. 10. Questioned Costs None 11. Context The property records maintained by District were materially not complete, including the omission of all technology equipment acquired with federal funds. 12. Effect The District is not in compliance with Equipment and Real Property Management compliance requirements. 13. Cause The District administrative staff does not maintain a consolidated list of all equipment purchased with federal funds; instead, employees that purchase equipment with federal funds are responsible for maintaining a list that includes the equipment they purchased. 14. Recommendation The District should assign an administrative employee with knowledge of all of the District's federal grant budgets to maintain a complete list of equipment purchased with federal funds. 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2023.