FAC Explorer

Finding 636980 (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.

Categories

Equipment & Real Property Management Procurement, Suspension & Debarment

Other Findings in this Audit

  • 60537 2022-005
    Significant Deficiency Repeat
  • 60538 2022-006
    Significant Deficiency
  • 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
  • 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