FAC Explorer

Finding 24769 (2022-002)

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Requirement
F
Questioned Costs
-
Year
2022
Accepted
2022-10-11
Audit: 21470
Organization: Clackamas County Childrens Commission (OR)
Auditor: McDonald Jacobs

AI Summary

  • Issue: The last physical inventory of assets was done in January 2020, which exceeds the two-year requirement.
  • Impacted Requirement: Federal regulations mandate a physical inventory and reconciliation of property records every two years.
  • Recommended Follow-Up: Implement a tracking system to ensure timely inventory completion and address the monitoring lapse.

Finding Text

Type: Federal Awards, Immaterial noncompliance CFDA. 93.600 Agency. Department of Health and Human Services Criteria: A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Condition: The last inventory of assets was completed in the fiscal year ending January 31, 2020. Cause: There was a lapse in monitoring and performing this requirement. Effect: Inventory and property records may not match. Questioned Costs: None Recommendation: Inventory should be done at least every two years. A tracking and reminder system should be implemented to make sure this occurs. Management's Response: Clackamas County Children?s Commission (CCCC) agrees with the auditors? findings, and plan to complete an asset inventory.

Corrective Action Plan

Finding 2022-002: Compliance around Physical Inventory CFDA. 93.600 Agency. Department of Health and Human Services Immaterial Noncompliance: The last inventory of assets was completed in the fiscal year ending January 31, 2020. Recommendation: Inventory should be done at least every two years and reconciled with the property records at least once every two years. Corrective Action: An inventory of assets will be completed. Anticipated Completion Date: December 31, 2022

Categories

Equipment & Real Property Management Subrecipient Monitoring

Other Findings in this Audit

  • 24767 2022-001
    Significant Deficiency Repeat
  • 24768 2022-001
    Significant Deficiency Repeat
  • 24770 2022-002
    -
  • 601209 2022-001
    Significant Deficiency Repeat
  • 601210 2022-001
    Significant Deficiency Repeat
  • 601211 2022-002
    -
  • 601212 2022-002
    -

Programs in Audit

ALN Program Name Expenditures
14.231 Emergency Solutions Grant Program $176,760
10.558 Child and Adult Care Food Program $129,759
93.556 Promoting Safe and Stable Families $109,431
93.600 Head Start $89,803