Finding 665372 (2022-001)

Significant Deficiency
Requirement
F
Questioned Costs
-
Year
2022
Accepted
2023-03-27

AI Summary

  • Core Issue: The District failed to tag and track capital assets bought with federal Education Stabilization Fund money.
  • Impacted Requirements: This is a significant compliance deficiency related to equipment and real property management.
  • Recommended Follow-Up: The District agrees to implement procedures for proper tagging, tracking, and inventorying of these assets.

Finding Text

SECTION III - FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS Finding Number: 2022-001 Repeat Finding: No Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425D and 84.425U Federal Agency: U.S. Department of Education Federal Award Number: 21FESSII-111221-01A, 21FESIII-111221-01A Questioned Costs: None Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Equipment/Real Property Management Condition/Context: The District did not tag and track the capital assets purchased with Education Stabilization Fund monies. Effect: Noncompliance with grant requirements. Cause: Management oversight. Recommendation: The District should ensure that it tags, tracks, and inventories its capital assets purchased with federal monies. Response: The District concurs with this recommendation and will implement procedures to ensure compliance with grant requirements. Contact person: Clay Bowman, Director of Finance

Categories

Equipment & Real Property Management Procurement, Suspension & Debarment Significant Deficiency

Other Findings in this Audit

  • 88929 2022-001
    Significant Deficiency
  • 88930 2022-001
    Significant Deficiency
  • 665371 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $1.24M
10.559 Summer Food Service Program for Children $448,237
84.010 Title I Grants to Local Educational Agencies $305,801
84.027 Special Education_grants to States $69,613
84.367 Improving Teacher Quality State Grants $45,184
10.555 National School Lunch Program $44,671
84.424 Student Support and Academic Enrichment Program $28,556
84.048 Career and Technical Education -- Basic Grants to States $13,194
84.358 Rural Education $13,073
10.665 Schools and Roads - Grants to States $12,795
84.173 Special Education_preschool Grants $5,194
10.542 Pandemic Ebt Food Benefits $614