FAC Explorer

Finding 524903 (2024-001)

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Requirement
L
Questioned Costs
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Year
2024
Accepted
2025-02-28
Audit: 344261
Organization: Williamsburg-James City County Community Action Agency, Inc. (VA)
Auditor: Brown Edwards & Company

AI Summary

  • Core Issue: Missing required information in property and equipment records for Head Start funds.
  • Impacted Requirements: Records must include details like serial numbers, funding sources, and item conditions.
  • Recommended Follow-Up: Update records to include all necessary information to ensure accuracy.

Finding Text

Criteria: Records for property purchased with Head Start funds are required to maintain certain information. Condition: We noted that certain information that is required by Head Start was excluded from the property and equipment records. Cause: The property and equipment files did not contain all the necessary information documented. Effect: There is potential for the equipment and property records to be inaccurate. Questioned Cost Amount: None noted. Perspective Information: The property and equipment records required to be maintained for Head Start were reviewed. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Agency’s equipment and property records be updated to include the necessary information required. This includes, but is not limited to, serial number or other identifier, funding source, and use and condition of the item. Views of Responsible Officials and Planned Corrective Action: The Agency agrees with this finding. See auditee’s corrective action plan.

Corrective Action Plan

The Agency agrees with this finding. See auditee's corrective action plan. The Agency added funding sourcse to the asset listing and completed an inventory of equipment to add applicable identification numbers and asset condition to the asset listing. Corrective Action contact person(s), Mridul Singh, Interim Head Start Director, (757) 229-9332, msingh@weareace.org; Kristy Gamble, Chief Financial Officer, (630) 280-2580, kristy.gamble@wipfli.com. Completed December, 2024.

Categories

Equipment & Real Property Management Procurement, Suspension & Debarment

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.569 Community Services Block Grant $219,468
93.600 Head Start $170,811
93.558 Temporary Assistance for Needy Families $138,750
10.558 Child and Adult Care Food Program $130,348
93.647 Social Services Research and Demonstration $74,278
11.032 State Digital Equity Planning and Capacity Grant $17,014
97.024 Emergency Food and Shelter National Board Program $1,050