Santa Fe South Charter School

2024-001 U.S. Department of Education, Charter Schools (CSP) Assistance Listing Number 84.282 Equipment Management Significant Deficiency in Internal Control over Compliance Criteria: Non-federal entities other than states must follow 2 CFR sections 200.313(c) through (e) which require that: Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for 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 sales price of the property (2 CFR section 200.313(d)(1)). Condition: The School does not appear to be tracking all of the elements required by the federal government when purchasing equipment with federal funds. Cause: While the School does track the property purchased with federal funds, they do not appear have formal policies in place for ensuring the completeness of property records. Effect: The School does not comply with requirements to maintain certain elements as required by the federal government when purchasing equipment with federal funds. Questioned costs: None reported. Context: Out of our sample of 3 equipment purchases, we noted that the School records did not contain all of the elements required by the Federal government. Nonstatistical sampling was used. Repeat Finding From Prior Year: No Recommendation: We recommend that management design procedures to ensure that all of the required elements are maintained in the property records for any equipment purchased with federal funds. Views of Responsible Officials: We agree with the finding.

U.S. Department of Education, COVID-19: Elementary and Secondary School Emergency Relief Funds (ESSER) Assistance Listing Number 84.425D, 84.425U Equipment Management Significant Deficiency in Internal Control over Compliance Criteria: Capital expenditures for general and special purpose equipment purchases are subject to prior approval by ED or the pass-through entity. In addition, with prior approval by the ED or the passthrough entity, recipients and subrecipients may also use ESF funds to purchase real property, perform construction or minor remodeling, and for improvements to land, buildings, or equipment that meet the overall purpose of the ESF program, which is “to prevent, prepare for, and respond to” the COVID-19 pandemic. Condition: Two inventory items were improperly assigned (entered) in the inventory system for the ESSER funds that should have been charged to the general fund. Cause: The District does not appear have formal policies in place for ensuring the accuracy of all inventory purchases. Effect: Unallowable property items were assigned to the ESSER funds in the inventory system. Questioned costs: None reported. Context: Out of our sample of 60 items, 2 items should have been charged to the general fund instead of ESSER. Nonstatistical sampling was used. Repeat Finding From Prior Year: No Recommendation: The procedures should be updated to ensure that the costs charged to the program meet the requirements established by ESSER and the state department of education. Views of Responsible Officials: We agree with the finding.

GSA_MIGRATION