Finding Text
Reference Number 2024-005 Equipment Management (Federal and State)
Criteria: VOCA Grantee Responsibilities and Conditions stipulate requirements related to property and
equipment purchased in whole or in part with grant funds (Section 7 Equipment Requirements):
7.1B states at least every two (2) years, grantee must take a physical inventory and reconcile
the results with property records.
7.1C outlines the minimum requirements of the information that must be maintained for
property/inventory (description, serial number, etc.).
7.1D states the grantee shall permanently identify all such equipment by appropriate tags or
labels affixed to the equipment.
Condition: Evidence of the inventory count performed in FY24 could not be verified as the column labeled
"verified by and date" was left blank for all items. The Center was unable to provide an
updated, comprehensive listing of all property/equipment purchased in whole or in part with
VOCA funding, including the minimum information required under Section 7.1C. We were
unable to observe equipment inventory tags affixed to items acquired within FY24.
Cause and Effect: The Center did not adhere to its policies and procedures regarding an annual physical
inventory of equipment. Additionally, the Center appears to have changed the format of its
inventory records, leading to the exclusion of the minimum information required by VOCA.
Questioned Cost: None reported
Repeat Finding: N/A
Recommendation: It is recommended the Center update the design of its written policies and procedures
regarding Equipment Management to ensure all items required under Section 7 Equipment
Requirements are addressed. As best practice, the Center should consider requiring
identification of the date the physical count was performed, the results/conclusion of the
count and who performed the count, evidenced by their signature(s).
Views of Responsible Officials: See management's corrective action plan