FAC Explorer

Finding 60538 (2022-006)

Significant Deficiency
Requirement
F
Questioned Costs
-
Year
2022
Accepted
2023-03-19
Audit: 60954
Organization: Madison Commuity Unit School District #12 (IL)
Auditor: Scheffel Boyle

AI Summary

  • Core Issue: Equipment records for items bought with federal funds were not maintained.
  • Impacted Requirements: The District failed to comply with federal equipment record-keeping requirements.
  • Recommended Follow-Up: Obtain and review the compliance supplement for all new grants to educate employees on requirements.

Finding Text

Criteria: Equipment, property records must be maintained for equipment purchased with federal funds. Condition: Equipment records were not maintained for items purchased with federal funds. Questioned Costs: None Context: There were 19 fixed asset purchases for a total of $630,355 with these grant funds during the year and no equipment records were maintained. Effect: The District did not comply with the equipment compliance requirement. Cause: The District did not have policies in place to ensure that all compliance requirements were known by employees responsible for the grant funds. Recommendation: We recommend that the compliance supplement is obtained and read for all new grants to ensure that employees are knowledgable about compliance requirements.

Corrective Action Plan

MANAGEMENT WILL DEVELOP AN INVENTORY OF ALL FEDERALLY PURCHASED ASSETS. THEY WILL ALSO DISCUSS THE CAPITALIZATION POLICY WITH THE BOARD.

Categories

Equipment & Real Property Management Procurement, Suspension & Debarment

Other Findings in this Audit

  • 60537 2022-005
    Significant Deficiency Repeat
  • 60539 2022-005
    Significant Deficiency Repeat
  • 60540 2022-006
    Significant Deficiency
  • 60541 2022-005
    Significant Deficiency Repeat
  • 60542 2022-005
    Significant Deficiency Repeat
  • 60543 2022-005
    Significant Deficiency Repeat
  • 60544 2022-005
    Significant Deficiency Repeat
  • 636979 2022-005
    Significant Deficiency Repeat
  • 636980 2022-006
    Significant Deficiency
  • 636981 2022-005
    Significant Deficiency Repeat
  • 636982 2022-006
    Significant Deficiency
  • 636983 2022-005
    Significant Deficiency Repeat
  • 636984 2022-005
    Significant Deficiency Repeat
  • 636985 2022-005
    Significant Deficiency Repeat
  • 636986 2022-005
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $778,830
32.009 Emergency Connectivity Fund Program $292,496
84.287 Twenty-First Century Community Learning Centers $218,411
10.553 School Breakfast Program $87,859
84.424 Student Support and Academic Enrichment Program $87,136
84.367 Improving Teacher Quality State Grants $61,511
84.425 Education Stabilization Fund $44,167
84.027 Special Education_grants to States $29,875
10.559 Summer Food Service Program for Children $9,792
84.123 Perkins Grant $7,065
84.196 Education for Homeless Children and Youth $4,051
10.555 National School Lunch Program $2,333
84.173 Special Education_preschool Grants $1,547
10.649 Pandemic Ebt Administrative Costs $614
93.778 Medical Assistance Program $186