Finding Text
2022-006 U.S. Department of Education Passed through State of Minnesota Education Stabilization Fund 84.425 Equipment/Real Property Management. Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires internal control procedures to be performed over expenditures. Condition: During the course of our engagement, we noted that the District did not perform control procedures over equipment/real property expenditures in accordance with the District?s control policies and procedures. Cause: The District did not have adequate internal controls to ensure control procedures over equipment/real property expenditures in are being followed accordance with the District?s control policies and procedures. Effect: Internal controls procedures were not properly performed over equipment/real property expenditures Questioned Costs: None. Recommendation: We recommend the District enhance internal controls to ensure control procedures over equipment/real property expenditures in are being followed accordance with the District?s control policies and procedures. Management Response: Management agrees with this finding.