However, when requested by the auditors during the audit fieldwork CDBG staff could not provide the documentation referenced in this finding. With the assistance of CDBG staff, the auditors attempted to locate certain tangible personal property. This finding indicates the results of the search. Property Control has conducted an inventory since the end of the audit fieldwork. This could be the cause of all items now being tagged.
Proof of insurance is required upon application for assistance.
The Board approved policies and procedures do not require this document to be retained in any CDBG files. Our recommendation is to address this concern. We continue to advocate the recommendations for the above findings as stated in the audit report dated May 13, 1997.