Finding Text
U. S. Department of Health and Human Services - Head Start Program Cluster - Assistance Listing #93.600 - Finding 2022-002 Equipment and Real Property Management Criteria: Property additions purchased with grant funds are recorded timely to the property inventory. Condition: During 2022, (4) of (13) instances of newly acquired property and equipment, that we tested, were not added to the physical inventory and is part of a systematic condition. Cause: The Agency had new employees in positions that were responsible for the property management system and the controls were not implemented properly. Effect: The Agency was not in compliance with the grant's equipment and real property management requirement and property not controlled by the property inventory may not be properly safeguarded. Recommendation: The Agency should take steps to ensure that additions to property and equipment are properly included in the property inventory. Views of responsible official: The Agency agrees with the finding and will take necessary steps to maintain a complete property inventory. Contact person: Michelle Cox, Chief Financial Officer. Corrective Action Plan: See Client's Corrective Action Plan.