Finding Text
Finding 2023 - 005 Equipment and Real Property Management - Native Hawaiian Education – Assistance Listing 84.362A
Criteria: The School must follow 2 CFR sections 200.313(b) Equipment Management
Condition: The School purchased approximately 183 laptop computers for distance learning under the Native Hawaiian Education Grant. The School did not implement appropriate tracking procedures to properly document the use and location of the equipment. This resulted in the laptops not being returned to the School.
Context and Cause of Condition: The School failed to implement a process to properly document and inventory equipment purchased with grant funds. In addition, the School did not implement formal policies to lend laptops to students and ensure the School received the laptops back after the students were done using them.
Potential Effect: The School did not comply with the Equipment and Real Property Management requirements of the grant and equipment purchased with grant funds are not available for future program use.
Questioned Costs: None
Recommendation: We recommend management implement a policy that requires all equipment be inventoried and tracked, especially equipment purchased under grant funds. Additionally, the School should establish formal policies and/or agreements with students that requires all School equipment be returned.
Views of Responsible Officials: The School concurs with the finding and recommendation. See Corrective Action Plan.