FAC Explorer

Finding 620638 (2022-004)

Significant Deficiency
Requirement
F
Questioned Costs
-
Year
2022
Accepted
2023-06-20
Audit: 46345
Organization: Seymour Community School District (WI)
Auditor: Reilly Penner & Benton LLP

AI Summary

  • Core Issue: The District failed to properly inventory capitalized items purchased with federal funds, including a vehicle and a construction contract.
  • Impacted Requirements: This oversight means the District is not in compliance with ESSER requirements for equipment and property management.
  • Recommended Follow-Up: The District should notify the appraisal company about all federally funded capitalized items to ensure accurate reporting.

Finding Text

Reference Number: 2022-004 Program Name: 85.425D ? Elementary and Secondary School Emergency Relief (?ESSER?) Description: Equipment/Real Property Management Condition and Criteria: The District must have internal controls in place to ensure that capitalized items purchased with federal funding are properly inventoried. The District purchased a vehicle for $57,308 and a UV Lighting construction contract for $199,305 with federal funds and did not indicate this on the fixed asset appraisal report. Cause: The District does not have controls in place to ensure that the fixed asset appraisal properly categories items purchased with federal funds. Effect: The District is not in compliance with ESSER requirements. Identification of a Repeat Finding: This is not a repeat finding. Auditors? Recommendation: We recommend the District inform the appraisal company of all capitalized items purchased with federal funding. Views of Responsible Officials: See attachment for the District?s corrective action plan.

Categories

Equipment & Real Property Management Procurement, Suspension & Debarment

Other Findings in this Audit

  • 44194 2022-004
    Significant Deficiency
  • 44195 2022-005
    Significant Deficiency
  • 44196 2022-004
    Significant Deficiency
  • 44197 2022-005
    Significant Deficiency
  • 620636 2022-004
    Significant Deficiency
  • 620637 2022-005
    Significant Deficiency
  • 620639 2022-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $873,548
84.027 Special Education_grants to States $530,705
10.553 School Breakfast Program $314,375
93.778 Medical Assistance Program $312,546
84.010 Title I Grants to Local Educational Agencies $308,343
84.060 Indian Education_grants to Local Educational Agencies $81,066
84.367 Improving Teacher Quality State Grants $55,541
84.041 Impact Aid $52,902
84.196 Education for Homeless Children and Youth $33,260
84.173 Special Education_preschool Grants $32,150
10.579 Child Nutrition Discretionary Grants Limited Availability $25,000
84.048 Career and Technical Education -- Basic Grants to States $13,214
84.184 Safe and Drug-Free Schools and Communities_national Programs $7,978
84.425 Education Stabilization Fund $6,116
84.424 Student Support and Academic Enrichment Program $3,420
10.556 Special Milk Program for Children $1,944
84.365 English Language Acquisition State Grants $285