Finding 576674 (2022-009)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2022
Accepted
2023-10-18

AI Summary

  • Issue: The College spent $311,546 on supplies without keeping an inventory.
  • Impact: Unused materials at project end could not be quantified, affecting accountability.
  • Recommendation: Implement an inventory tracking system for better management of supplies in future projects.

Finding Text

The College expended $311,546 in supplies for which it did not maintain an inventory of these. At the end of the project, management reported that there was a significant number of materials that were not used. Upon completion of the project these materials were requested by the pass-through entity and delivered to them. Since there was no inventory of them, the unused inventory on hand of the College and delivered to the pass-through entity could not be quantified.

Categories

Subrecipient Monitoring Equipment & Real Property Management

Other Findings in this Audit

  • 224 2022-001
    Material Weakness Repeat
  • 225 2022-002
    Significant Deficiency Repeat
  • 226 2022-003
    Significant Deficiency Repeat
  • 227 2022-004
    Significant Deficiency Repeat
  • 228 2022-005
    Significant Deficiency
  • 229 2022-006
    Significant Deficiency Repeat
  • 230 2022-007
    Significant Deficiency Repeat
  • 231 2022-008
    Significant Deficiency
  • 232 2022-009
    Significant Deficiency
  • 233 2022-010
    Significant Deficiency Repeat
  • 576666 2022-001
    Material Weakness Repeat
  • 576667 2022-002
    Significant Deficiency Repeat
  • 576668 2022-003
    Significant Deficiency Repeat
  • 576669 2022-004
    Significant Deficiency Repeat
  • 576670 2022-005
    Significant Deficiency
  • 576671 2022-006
    Significant Deficiency Repeat
  • 576672 2022-007
    Significant Deficiency Repeat
  • 576673 2022-008
    Significant Deficiency
  • 576675 2022-010
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $2.71M