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.