Finding Text
2022-004 Equipment & Property Management ? ESSER Significant Deficiency in Internal Control over Compliance Federal Agency: U.S. Department of Education Federal Program Title: Education Stabilization Fund Assistance Listing Number: 84.425 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-104207-DPI-ESSERFIII-165 Award Period: March 13, 2020 ? September 30, 2024 Compliance Requirement: Equipment & Property Management Condition: The District uses the Skyward capital asset module to track all asset purchases; however, there is no review of this data entry by anyone other than the preparer. Criteria: 2 CFR Sections 200.313(c) through (e) requires 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 (including the federal award identification number, 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 date of disposal and sales price of the property. Cause: The process is manual to enter capital assets into the Skyward Fixed Assets software. There is no review of this data entry by anyone other than the individual entering the information into the software. Effect: The District could incorrectly track an asset purchased with federal funds and could potentially be subject to paying the funds back for the asset. Recommendation: We recommend the District should consider having another individual, besides the one performing the data entry, perform a review after the data is entered into the software. View of Responsible Officials: Refer to the management?s response per the corrective action plan.