Finding 609600 (2022-005)

Material Weakness Repeat Finding
Requirement
F
Questioned Costs
-
Year
2022
Accepted
2023-03-26

AI Summary

  • Core Issue: Property purchased with federal funds was not tracked properly, violating federal regulations.
  • Impacted Requirements: Compliance with 2 CFR 200.313(d)(1) for maintaining detailed property records.
  • Recommended Follow-Up: Implement tracking for all federally funded property and establish reconciliation procedures with the inventory listing.

Finding Text

Federal Agency: U.S. Department of Education Pass Thru Entity: Oklahoma State Department of Education Federal Program: COVID-19 Education Stabilization Fund-Elementary & Secondary School Emergency Relief (ESSER I (CARES ACT)) & Elementary & Secondary School Emergency Relief (ESSER II) & American Rescue Plan (ARP)- Elementary and Secondary School Emergency Relief (ESSER III) Assistance Listing: COVID-19 84.425D & 84.425U (OCAS Projects 788; 793 & 795) Condition: Property was not tracked and maintained as property in accordance as federal regulations. Criteria: 2 CFR 200.313(d)(1) requires property records must be maintained that include a description of the property, serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, the cost of the property, percentage of the federal project costs under which property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Context: All equipment expenditures claimed were reviewed. There were A/C units purchased that should have been captured in the federal inventory listing. Cause: District was unaware those equipment items would need to be on the District property records of federal programs. Effect: Potential noncompliance with Uniform Guidance. Recommendation: We recommend that all property purchased with federal funds be properly tracked. We also recommend reconciliation procedures be implemented of property paid with federal funds and federal inventory listing. Views of Responsible Officials and Planned Corrective Action: District will review federal claims for equipment purchases items greater than $5,000 and life longer than a year and capture equipment items into the property records as they are received.

Categories

Equipment & Real Property Management Procurement, Suspension & Debarment

Other Findings in this Audit

  • 33156 2022-005
    Material Weakness Repeat
  • 33157 2022-005
    Material Weakness Repeat
  • 33158 2022-005
    Material Weakness Repeat
  • 609598 2022-005
    Material Weakness Repeat
  • 609599 2022-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $233,406
84.287 Twenty-First Century Community Learning Centers $169,100
84.425 Education Stabilization Fund $148,942
84.060 Indian Education_grants to Local Educational Agencies $20,506
10.553 School Breakfast Program $19,167
84.358 Rural Education $16,444
10.555 National School Lunch Program $15,049
10.558 Child and Adult Care Food Program $14,915
84.173 Special Education_preschool Grants $4,921
15.130 Indian Education_assistance to Schools $3,444
10.559 Summer Food Service Program for Children $738
10.649 Pandemic Ebt Administrative Costs $614
84.027 Special Education_grants to States $306
84.048 Career and Technical Education -- Basic Grants to States $140