Finding Text
Condition and Criteria: During our testing, we noted 10 of the 1,000 computers purchased were not properly inventoried. We also noted two instances where the District was showing a pupil had multiple computers and did not track when a pupil would trade in a computer. Cause: The District only inventoried what was initially handed out to students; which excluded 10 computers used for new students throughout the year. Additionally, the District did not dispose of inventory when a computer was traded in. Effect: The District is not in compliance with inventory requirements. Total questioned cost is under the reporting threshold. Identification of a Repeat Finding: This is not a repeat finding. Auditors? Recommendation: We recommend the District review inventory procedures to ensure all computers are properly tracked. Views of Responsible Officials: See attachment for the District?s corrective action plan.