Finding Text
WILLIAMSVILLE COMMUNITY UNIT SCHOOL DISTRICT 15
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
Year Ending June 30, 2023
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS
1. FINDING NUMBER: 2023- 002 2. THIS FINDING IS: X New Repeat from Prior year?
Year originally reported?
3. Federal Program Name and Year: COVID 19: Education Stabilization Fund (2022)
4. Project No.: 4998-E3 5. CFDA No.: 84.425U-COVID 19
6. Passed Through: Illinois State Board of Education
7. Federal Agency: Department of Education
8. Criteria or specific requirement (including statutory, regulatory, or other citation)
Equipment and Real Property Management compliance requirements require that property records be maintained that include a description of the property, a serial number or other identification number, the source of funding of the property (including the federal award identification number), 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 the sales price of the property. (2 CFR section 200.313(d)(1))
9. Condition
The District is not maintaining property records required by 2 CFR section 200.313(d)(1).
10. Questioned Costs
None
11. Context
The inventory of equipment is material to the program.
12. Effect
The District is not in compliance with Equipment and Real Property Management compliance requirements.
13. Cause
Documentation for equipment purchases is retained by the District; however, a comprehensive record of equipment purchased with Education Stabilization Funds is not maintained.
14. Recommendation
The District should assign an employee, preferably with knowledge of applicable federal grant expenditures, to prepare and maintain the District's property records and ensure the listing is complete and meets the requirements of 2 CFR section 200.313(d)(1).
15. Management's response
Management will implement the auditor's recommendation for the year ended June 30, 2024.