Finding 1061624 (2023-001)

Significant Deficiency

Requirement

Questioned Costs

Year

2023

Accepted

2024-08-27

Audit: 317991

Organization: New Start Youth Facility, Inc. (CA)

Auditor: Brown Armstrong Accountancy Corporation

AI Summary

Answer: Two vehicles were deleted from the capital assets this year without proper documentation.
Trend: Lack of record-keeping for deleted assets may indicate a broader issue in asset management practices.
List: Recommend implementing a policy to retain records for all deleted assets to ensure compliance and accountability.

During our review of capital assets, we noted two vehicles were deleted in the current year. Management did not retain records for deleted vehicles.

ALN	Program Name	Expenditures
93.658	Foster Care - Title IV-E	$1.23M