Questar III Board of Cooperative Educational Services – Information Technology Hardware Asset Inventory (2023M-166)

Issued Date

March 01, 2024

Audit Objective

Determine whether Questar III Board of Cooperative Educational Services (Questar BOCES) information technology (IT) hardware assets were properly accounted for.

Audit Results

As of June 30, 2023, Questar BOCES had IT assets with an original cost of $28.5 million (44,305 items) accounted for in its inventory that were either purchased for a component school district or for use at Questar BOCES. Based on our review, Questar BOCES officials properly accounted for all 817 IT hardware assets reviewed with a purchase value of $612,386 and ensured assets declared surplus were properly disposed.

There were no recommendations as a result of this audit.

Questar BOCES officials agreed with our findings.

Audit Period

July 1, 2022 – June 30, 2023

Background

Questar BOCES delivers more than 275 educational and administrative services to 22 component school districts and is governed by an 11-member board (Board) elected by the boards of those districts. Questar BOCES provides services to more than 670 school districts and other BOCES statewide.

The Board is responsible for the general management and control of Questar BOCES’ financial and educational affairs. The District Superintendent is the chief executive officer and is responsible, along with other administrative staff, for Questar BOCES’ day-to-day management and regional planning and coordination.

The Deputy Superintendent is responsible, along with the Director of Financial Services (Director), for overseeing and monitoring IT hardware asset inventories. The Treasurer is responsible for overseeing the accounting system. The Asset Management Team (AMT) Leader is responsible for ensuring inventories are accurate and up to date.