Finding 946487 (2023-006)

Material Weakness
Requirement
F
Questioned Costs
-
Year
2023
Accepted
2024-02-21

AI Summary

  • Core Issue: The District is not tracking equipment purchased with federal funds as required by federal regulations.
  • Impacted Requirements: CFR Title 2, part 200.313(d) mandates detailed property records, including acquisition details and usage status.
  • Recommended Follow-up: Establish a system to maintain comprehensive property records for all federally funded equipment.

Finding Text

The District is required to track equipment purchased with federal funds. The Code of Federal Regulations (CFR) Title 2, part 200.313(d) states that non-Federal entities must maintain property records that include description of the property, a serial number or other identification number, the source of funding for the property, 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 data including the date of disposal and sale price of the property. The District does not currently maintain property records for federal funds as required under CFR Title 2, part 200.313(d).

Categories

Equipment & Real Property Management Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 370043 2023-005
    Material Weakness
  • 370044 2023-005
    Material Weakness
  • 370045 2023-006
    Material Weakness
  • 370046 2023-006
    Material Weakness
  • 370047 2023-007
    Material Weakness Repeat
  • 370048 2023-008
    Material Weakness
  • 370049 2023-009
    Material Weakness
  • 946485 2023-005
    Material Weakness
  • 946486 2023-005
    Material Weakness
  • 946488 2023-006
    Material Weakness
  • 946489 2023-007
    Material Weakness Repeat
  • 946490 2023-008
    Material Weakness
  • 946491 2023-009
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $334,347
84.010 Title I Grants to Local Educational Agencies $286,189
84.027 Special Education_grants to States $265,552
10.555 National School Lunch Program $187,072
10.553 School Breakfast Program $62,621
84.367 Improving Teacher Quality State Grants $22,876
84.424 Student Support and Academic Enrichment Program $21,744
32.009 Emergency Connectivity Fund Program $14,000
84.041 Impact Aid $13,286
84.173 Special Education_preschool Grants $11,997
84.048 Career and Technical Education -- Basic Grants to States $6,849
93.778 Medical Assistance Program $984
10.649 Pandemic Ebt Administrative Costs $628