Finding Text
Assistance Listing Number 84.425 Education Stabilization Fund
Department of Education
North Dakota Department of Public Instruction
Turtle Mountain Band of Chippewa Indians
Equipment/Real Property Management
Criteria
Governors, SEAs, and subrecipients must receive prior approval for capital expenditures for
equipment acquisition or improvements to land, buildings, or equipment. For capital equipment or
improvements to land, buildings, or equipment that were purchased with grant funds, the
Governor or SEA, as the pass-through entity, must provide prior approval to subrecipients.
Condition
The District did not obtain prior approval for equipment acquisition. In addition, the approval
received was for less than the expenditures incurred.
Context
The District purchased one capital asset during the year in which prior approval was needed to
be obtained.
Cause
The District did not properly submit for prior approval for equipment acquisition until after the
purchase had been made. The request for equipment acquisition was also submitted for less than
the acquisition amount.
Effect
Noncompliance with Equipment/Real Property Management requirements.
Questioned Costs
Undeterminable.
Repeat Finding
This is not a repeat finding.
Recommendation
We recommend the District to review all compliance requirements of federal programs to ensure
they have procedures to ensure compliance with those requirements and for the requests for
acquisition to be made timely and for the appropriate expenditure amount.
Management’s Response
See corrective action plan.