Finding 1118284 (2024-001)

Program: HKNC, Helen Keller National Center for Youths and Adults who are Deaf-Blind Assistance Listing Number: 84.904A Federal Agency: U.S. Department of Education Award Identification: H904A170001-23Q, H904A170001-24S Criteria: Equipment Management – Under the requirements of 2 CFR section 200313(d)(2), a physical inventory of federally funded property must be taken and the results reconciled with the property records at least once every two years. Condition: During the course of our audit procedures performed on equipment management, it was noted that Helen Keller Services did not perform a physical inventory of equipment purchased with federal funds and physically tag the assets under the HKNC, Helen Keller National Center for Youths and Adults who are Deaf-Blind program. Questioned costs: None Context: For the eight equipment assets tested out of a population of 80, we noted they were not properly tagged. Effect: The inventory of equipment under the HKNC, Helen Keller National Center for Youths and Adults who are Deaf-Blind program could potentially not be properly maintained. Cause: Helen Keller Services switched software venders and was not able to produce an extracted report with equipment locations, making a physical inventory difficult to perform. Repeat finding: This is not a repeat finding. Recommendation: We recommend that Helen Keller Services implement controls and procedures to perform bi-annual inventory inspections of equipment under the program and add physical tags to all the assets. Views of responsible officials and planned corrective actions: Management agrees with the finding; see the corrective action plan.