Audit 29198

Condition: In our testing of the City Schools' inventory of devices for the ECF program, we noted one instance of a user appearing twice on the listing giving the appearance they could have two devices issued to them. We also noted that the listing appeared to contain one more additional asset than that purchased with the program funds. Criteria: The Schools should strive to maintain an accurate listing of all devices and all users that have devices assigned to them. A key requirement of the program is to maintain an accurate listing of all devices and who they are assigned to. Cause: The inventory listings of devices appear to be maintained in Excel for the program, which means that errors could result from simple data entry errors, failure to catch all changes or updates that should be recorded, or other Effect: Errors in the listing could result in devices being unaccounted for accidentally as they could be reported as assigned when they are not, may be on the listing when they should no longer be, or may not be recorded when they should be. Questioned costs: Not applicable Perspective information: Not applicable Repeat Finding: Not applicable Recommendation: The Schools should work to maintain accurate listings that provide all the required information for the program. Given the nature of the equipment for the ECF program, it is important that these listings are reconciled periodically to ensure their accuracy and completeness.

Condition: In our testing of the City Schools' inventory of devices for the ECF program, we noted one instance of a user appearing twice on the listing giving the appearance they could have two devices issued to them. We also noted that the listing appeared to contain one more additional asset than that purchased with the program funds. Criteria: The Schools should strive to maintain an accurate listing of all devices and all users that have devices assigned to them. A key requirement of the program is to maintain an accurate listing of all devices and who they are assigned to. Cause: The inventory listings of devices appear to be maintained in Excel for the program, which means that errors could result from simple data entry errors, failure to catch all changes or updates that should be recorded, or other Effect: Errors in the listing could result in devices being unaccounted for accidentally as they could be reported as assigned when they are not, may be on the listing when they should no longer be, or may not be recorded when they should be. Questioned costs: Not applicable Perspective information: Not applicable Repeat Finding: Not applicable Recommendation: The Schools should work to maintain accurate listings that provide all the required information for the program. Given the nature of the equipment for the ECF program, it is important that these listings are reconciled periodically to ensure their accuracy and completeness.

Condition: In our testing of the City Schools' inventory of devices for the ECF program, we noted one instance of a user appearing twice on the listing giving the appearance they could have two devices issued to them. We also noted that the listing appeared to contain one more additional asset than that purchased with the program funds. Criteria: The Schools should strive to maintain an accurate listing of all devices and all users that have devices assigned to them. A key requirement of the program is to maintain an accurate listing of all devices and who they are assigned to. Cause: The inventory listings of devices appear to be maintained in Excel for the program, which means that errors could result from simple data entry errors, failure to catch all changes or updates that should be recorded, or other Effect: Errors in the listing could result in devices being unaccounted for accidentally as they could be reported as assigned when they are not, may be on the listing when they should no longer be, or may not be recorded when they should be. Questioned costs: Not applicable Perspective information: Not applicable Repeat Finding: Not applicable Recommendation: The Schools should work to maintain accurate listings that provide all the required information for the program. Given the nature of the equipment for the ECF program, it is important that these listings are reconciled periodically to ensure their accuracy and completeness.

Condition: In our testing of the City Schools' inventory of devices for the ECF program, we noted one instance of a user appearing twice on the listing giving the appearance they could have two devices issued to them. We also noted that the listing appeared to contain one more additional asset than that purchased with the program funds. Criteria: The Schools should strive to maintain an accurate listing of all devices and all users that have devices assigned to them. A key requirement of the program is to maintain an accurate listing of all devices and who they are assigned to. Cause: The inventory listings of devices appear to be maintained in Excel for the program, which means that errors could result from simple data entry errors, failure to catch all changes or updates that should be recorded, or other Effect: Errors in the listing could result in devices being unaccounted for accidentally as they could be reported as assigned when they are not, may be on the listing when they should no longer be, or may not be recorded when they should be. Questioned costs: Not applicable Perspective information: Not applicable Repeat Finding: Not applicable Recommendation: The Schools should work to maintain accurate listings that provide all the required information for the program. Given the nature of the equipment for the ECF program, it is important that these listings are reconciled periodically to ensure their accuracy and completeness.