State Library missing data for $215m worth of inventory

More than $215 million worth of assets at the Connecticut State Library were not properly accounted for, according to the most recent audit report from the Auditor of Public Accounts.

In the fiscal years 2023 and 2024, the State Library reported $215 million worth of items in its fine arts collection in a form submitted to the Department of Administration, but this claim was not substantiated with proper documentation. This is a repeat problem that was identified in the last audit report, which covered 2021 and 2022.

“The State Library informed us that it carried forward its fine art balance for years and management was unaware of its history,” the audit report states. “Documentation of an item’s acquisition cost may no longer be available due to the age of the collections and lack of complete records.”

Auditors recommend that the Library get guidance from the Office of the State Comptroller (OSC) on how to properly document and report assets. The State Library agreed and said it was in the process of having its full museum inventory appraised.

This wasn’t the only record-keeping error auditors identified.

Auditors reviewed 40 items, worth a combined $100,000, in the museum’s collection and found record-keeping errors with 33 of those items. Twenty-three items, worth more than $94,000, were in incorrect locations or were outright missing from the Library’s inventory. Five items, worth $9,700, were not physically tagged. Four items had insufficient property control records, and one item was not added to the inventory system at all.

Library officials use software called PastPerfect for their inventory system. Many of the problems that the Library had involved improperly entering data into their digitized archive.

“The PastPerfect inventory database contained 35,441 active items with acquisition values totaling $2,988,727. However, more than 70% of items did not have acquisition values in PastPerfect,” the auditors found. “We judgmentally selected 40 items with emphasis on items that were acquired in the previous audited period but not accessioned at the time of our prior inspection, higher value items, and items that were housed in storage areas.”

All of these records problems had been identified in two previous audits. However, Library officials believe they will be able to address these issues in the near future.

“The agency agrees, and the Museum Administrator will prioritize continuing to review the accession process as well as continuing the migration process for the software used to account for the Museum’s collection,” the State Library said in its response to the audit. “A recent budget expansion option for fiscal year 2027 will provide funding for the Museum to begin an inventory of its collection. This will provide better management of the collection as staff can make updates to the database and controls over individual pieces. The agency will continue to pursue funding and support for a full inventory.”

The Library’s record problems extend beyond its museum and inventory. The State Library also lacks the means to monitor how large grants are being spent, or if grant recipients are even qualified to receive money.

Auditors found one instance where a grant recipient was given an $11,000 grant, despite not providing the necessary documentation in their application. A review of five construction grants, worth $4.9 million in total, revealed that the State Library was not following state regulations in monitoring grant recipients.  

“The State Library is not monitoring grant recipients in accordance with state regulations. Failure to review single audit findings increases the risk of undetected problem areas, which could impact grant funding,” the auditors wrote. “The State Library failed to utilize the OPM (Office of Policy Management) single audit desk review checklist and did not have staff with sufficient experience to review single audit reports.”

This issue was identified in the last six audits. In its response to the auditors, the State Library said this time, things will change. It agreed with the findings and said it will use a checklist from the OPM for grants greater than $300,000 in the future.