Audit 54634

FY End
2022-06-30
Total Expended
$112.81M
Findings
10
Programs
114
Organization: Hampton University (VA)
Year: 2022 Accepted: 2023-04-13
Auditor: Kpmg LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
57926 2022-001 Significant Deficiency - F
57927 2022-001 Significant Deficiency - F
57928 2022-001 Significant Deficiency - F
57929 2022-001 Significant Deficiency - F
57930 2022-001 Significant Deficiency - F
634368 2022-001 Significant Deficiency - F
634369 2022-001 Significant Deficiency - F
634370 2022-001 Significant Deficiency - F
634371 2022-001 Significant Deficiency - F
634372 2022-001 Significant Deficiency - F

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $48.09M - 0
84.425 Education Stabilization Fund $21.02M Yes 1
84.031 Higher Education_institutional Aid $7.84M Yes 1
84.038 Federal Perkins Loan $5.83M - 0
84.063 Federal Pell Grant Program $5.17M - 0
43.001 Aeronomy of Ice in the Mesosphere $2.99M Yes 1
93.264 Nurse Faculty Loan Program (nflp) $1.39M - 0
84.007 Federal Supplemental Educational Opportunity Grants $818,943 - 0
12.630 Dod Center of Excellence for Stem Education $499,000 - 0
47.049 Hampton Brandeis Partnership for Research and Education in Materials $431,595 Yes 1
12.630 Acquisition Fo A Mask Aligner with Nanoimprint Capability for Integrated Photonics Research Andd Nanotechnology of Training $417,115 - 0
84.047 Trio_upward Bound $406,438 - 0
93.310 Hu-Chem: Deploying Evidence-Based Interventions in Chemistry at Hampton University to Plug Leaks in the Biomedical Training Pipeline $397,225 - 0
93.859 U-Rise at Hampton University $377,549 - 0
47.049 Cybercorps Scholarship for Services at Hampton University $371,104 - 0
84.042 Trio_student Support Services $368,980 - 0
84.044 Trio_talent Search $368,230 - 0
11.481 Living Marine Resources Cooperative Science Center $348,943 - 0
47.049 Mri: Acquisition of A Single Crystal X-Ray Diffractometer for Research and Education at An Hbcu $259,749 - 0
47.049 Bsf: Exploring the Proton Radius Puzzle and Phenomena Beyond the Standard Model with Low-Energy Lepton Scattering $245,967 - 0
84.217 Hampton Ronald McNair Program $243,045 - 0
12.630 Equipment for Atmospheric Measurement of Dynamics, Composition and State to Improve Severe Weather Prediction $222,039 - 0
47.050 Reu: Association for the Sciences of Limnology and Oceanography Multicultural Program $216,931 - 0
47.049 Hbcu Excellence in Research: Long Term Trends in Data From Hampton (hu) Led Satellite Experiments $199,446 - 0
93.307 Administrative Core Transdisciplinary Collaborative $188,067 - 0
43.001 Timed Saber Fy19-Fy22 Phase E Principal Investigator $170,953 - 0
11.481 Earth System Sciences and Remote Sensing Technologies $158,066 - 0
12.630 Investigation of Coastal Boundary Layer Characteristics Including Ducting Severe Storm Intensification & Aerosol Properties $148,619 - 0
12.630 Development of Lead Halide Perovskits for Optoelectronic Applications $146,681 - 0
81.049 Investigating Nucleon Structure and Phenomena Beyond $143,039 - 0
84.033 Federal Work-Study Program $137,528 - 0
93.859 Targeting Lipogenic and Angiogenic Mediators in Plumonary Fibrosis $128,508 - 0
81.049 Selected Problems in Hypernuclear Physics $127,219 - 0
81.049 Jefferson Lab $123,548 - 0
43.001 Ssai Science Systems and Applications, Inc. NASA $123,200 - 0
47.076 Increasing Career Competencies in Computer Networking Courses Using Simulation, Hands-on Learning, and Project-Based Learning Within Acognitive Apprenticeshop Framework $119,435 - 0
47.049 Career: Investigating Environmental Acidification and Temperature As Drivers of Morphological Alteration and Physiological Deficits in Auditory Systems of Soniforous Fishes $116,914 - 0
15.929 Save America's Treasures $116,570 - 0
47.049 Hadronic and Nuclear Structure and Dynamics $109,315 - 0
45.313 Va Department of Historic Resources $106,172 - 0
93.393 Functional Analysis of Genetic Variants in African American with Breast Cancer $99,181 - 0
47.074 Excellence in Research: From Genomics to Ecophysiology: the Adaptive Metabolic Strategy of Heterotrophic Marine Cyclobacterium Species $96,573 - 0
81.049 Large X-Partons From Jefferson Lab $91,886 - 0
81.049 Graduate Studies (hugs) Summer Program $89,623 - 0
47.076 Catalyst Award: Revamping the Delivery Method and Environment for Organic Chemistry at Hampton University Through the Scale-Up Active Learning Method $88,372 - 0
12.630 Integrating Artificial Intelligence in Cybersecurity Research Training Program at Hampton University $87,645 - 0
43.001 Student Airborne Science Activation for Msi's $85,959 - 0
43.001 Temporal Evolution of the Aftermath of Saturn's 2010-2011 Great Storm Through Multi-Spectral Analysis of Cassini Iss & Vims Images $83,244 - 0
81.049 Financial Assistance to Establish Four Noaa Cooperative Science Centers at Minority Serving Institution $79,343 - 0
47.049 Research Initiation Award: Development and Evaluation of Biomimetics Antibiotic Surface $77,513 - 0
45.162 Black History Matters: Documenting the Legacy of Charles H. Williams on the Campus of Hampton University $69,878 - 0
81.049 Simulation of Nonresonant Stellarator Divertor $67,771 - 0
47.049 Targeted Infusion Project: Mathematical Engagement for the Marine, Biological, and Environmental Realms of Science (members) $65,393 - 0
47.049 Excellence in Research: Biodegradable Functional Hydrogels for Bone Loss Applications $63,660 - 0
47.076 Research Initiation Award: the Epigenomic Adaptations of Marine Mammal Skin $63,068 - 0
47.049 Targeted Infusion Project: Intergrating Artifical Intelligence in Computer Science Majors at Hampton University $57,840 - 0
45.309 Sustaining the Standard of Excellence $54,918 - 0
43.001 Nra/murep Institutional Research $54,792 - 0
93.837 Summer Pharmacy Academic Research $54,598 - 0
43.001 Harris Miller & Hanson INC $54,022 - 0
47.041 Integrated Sensor-Robot Networks for Real-Time Environmental Monitoring $53,166 - 0
43.001 Astrobiology Institute Cycle $49,404 - 0
47.076 I-Corps Sites: Howard University $49,284 - 0
93.859 Reversing Resistance to Parp-Inhibitor in Triple Negative Breast Cancer $49,182 - 0
47.076 Lsamp - Howard University $41,892 - 0
43.001 Purdue University $41,196 - 0
43.001 Safe Aviation Autonomy $39,187 - 0
43.001 On He Latitudinal and Vertical Structures of the Annual and Semiannual Variations in Thermospheric Composition $39,098 - 0
47.076 Hbcu Computer Science Workshop $35,519 - 0
43.001 Saturn's Equatorial Jet Through Reanalysis of Voyager Data Using A Modern Wind Measurement Method $33,937 - 0
43.001 Algorithm Development and Validation Towards An Improved Aerosol Extinction Profile Dataset From the Suomi Nnp Omps Limb Profiles $32,299 - 0
45.313 Laura Bush 21st Century Librarian Program $31,166 - 0
43.001 Gravity Waves in the Quiet Time Winter Thermosphere Multi Step Vertical Coupling and Assessment of the Molecular Viscosity $26,953 - 0
43.001 Seasonable Variability of the Residual Circulations in the Mesosphere and Lower Thermosphere $26,608 - 0
47.050 Collaborative Research Modeling of Secondary Adn Tertiary Gravity Waves From Orographic Gravity Wave Forcing and Comparison with Satellite Observations $25,721 - 0
12.630 Material Development and Characterization for Mid-Ir Solid-State Lasers $24,566 - 0
43.001 National American Cari $24,170 - 0
93.855 Host Vascular Mechanism for Therapeutic Protection Against Select Pathogens $23,382 - 0
84.023 Training Special Education Teachers $23,373 - 0
47.076 Robert Noyce Teacher Scholarship Program $23,077 - 0
81.049 Undergraduate Experience in Fusion Science $22,121 - 0
47.076 The Ecology of Microbial Communities $21,899 - 0
47.076 Beam Particle & Tracking for the Muse Experiment $20,752 - 0
47.050 The Regents of the University of California, Santa Cruz $20,106 - 0
43.001 Aeronomy of the Mesopause (aim) Extended Mission $19,974 - 0
12.630 U. S. Army $19,964 - 0
43.001 Financial Assistance to Establish Four Noaa Cooperative Science Centers at Minority Serving Institutions $19,084 - 0
84.325 Speech-Language Pathology Mswhp $13,711 - 0
47.049 Investigating Nucleon Structure and Phenomena Beyond the Standard Model $12,268 - 0
43.001 Disasters Program Strategic Communications $11,222 - 0
47.049 Experimental Studies of the Qcd Structure of the Neutron $11,081 - 0
81.049 Chair of Excellence Professorship $11,002 - 0
43.001 Ucar Thermal Effects and Dynamic Geomagnetic Storms in the Mesosphere and Lower Thermosphere (mlt Region $10,600 - 0
20.701 National Center for Intermodal Transportation for Economic Competitiveness $9,708 - 0
47.076 An Agep Historically Black Univ Model with College Teaching As A Platform for Advancing Underrepresented Minority Stem Doctoral Candidates in Faculty Career $8,980 - 0
93.364 Nursing Student Loans $7,878 - 0
47.049 National Science Foundation's Contract Service $7,555 - 0
47.070 Artificial Intelligence and Cybersecurity (aj-Cys) Research Partnership $7,500 - 0
12.630 Rare Earth Doped Halide Materials $6,838 - 0
12.630 Savannah State University $6,727 - 0
81.049 The Business of Engineering Developing Our Engineering Workforce Leadership $6,137 - 0
47.076 University of Houston $5,837 - 0
47.049 Bsf: Precision Muon Adn Electron Scattering to Probe Low-Energy Proton Structure $3,656 - 0
43.001 Modeling of Dark Anticyclonic Vortex Formation on Ice Giant Planets $2,816 - 0
47.050 Cedar: Polar Summer Mesospheric Dynamics From Cloud Tracking with Aim Cips (aeronomy of Ic Cloud Imagining & Particle Size) Imagery $2,568 - 0
43.001 Jet Propulsion Laboratory $2,505 - 0
47.049 Dependent Atmospheric Dynamics $2,009 - 0
47.076 Eager: Undergraduate Astronomy Research $1,474 - 0
84.425 Cares Act Virginia Department of Education-Governor's Emergency Education Relief Fund $970 - 0
47.050 Aslo Multicultural Program $600 - 0
43.001 Clemson University $540 - 0
12.630 Old Dominion University $478 - 0
93.859 Howard University National Hiv Curriculum Integration Project (h-Np), (hrsa) $111 - 0
47.076 Broadening Participation Research Project: Charting A Path to Trans-Disciplinary Collaborative Design $-59,049 - 0

Contacts

Name Title Type
KSJKE3KVNBB4 Doretha J Spells Auditee
7577275213 Annemijn Van Der Bijl Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) presents the federal award activity of Hampton University and subsidiaries (the University) for the year ended June 30,2022. The information in this Schedule is presented in accordance with the requirements of Title 2U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Although the University is required to match certain grants, as defined in the grants, no such matching has been included in the Schedule. Because the Schedule presents only a selected portion of the operations of the University, it is not intended to, and does not, present the financial position, changes in net assets or cash flows for the University De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. FEDERAL PERKINS LOAN (84.038) - Balances outstanding at the end of the audit period were 5834747. FEDERAL DIRECT STUDENT LOANS (84.268) - Balances outstanding at the end of the audit period were 48088739. NURSE FACULTY LOAN PROGRAM (NFLP) (93.264) - Balances outstanding at the end of the audit period were 1391546. NURSING STUDENT LOANS (93.364) - Balances outstanding at the end of the audit period were 7878.
Title: Federal Direct Student Loans Program Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) presents the federal award activity of Hampton University and subsidiaries (the University) for the year ended June 30,2022. The information in this Schedule is presented in accordance with the requirements of Title 2U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Although the University is required to match certain grants, as defined in the grants, no such matching has been included in the Schedule. Because the Schedule presents only a selected portion of the operations of the University, it is not intended to, and does not, present the financial position, changes in net assets or cash flows for the University De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The University participates in the Federal Direct Student Loans Program (the Program), which includes the Federal subsidized Loan Program, the Federal Unsubsidized Loan Program, and the Federal PLUS Program. The Program requires the University to request cash from a federal agency and disburse such funds. The University is only responsible for the performance of certain administrative functions with respect to the Program, and accordingly, these loans are not included in its consolidated financial statements. It is not practicable to determine the balance of loans outstanding to students and former students of the University under the Program at June 30, 2022.
Title: Relationship to Consolidated Financial Statements Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) presents the federal award activity of Hampton University and subsidiaries (the University) for the year ended June 30,2022. The information in this Schedule is presented in accordance with the requirements of Title 2U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Although the University is required to match certain grants, as defined in the grants, no such matching has been included in the Schedule. Because the Schedule presents only a selected portion of the operations of the University, it is not intended to, and does not, present the financial position, changes in net assets or cash flows for the University De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The 2022 federal award expenditures and disbursements are reported in the consolidated financial statements of the University as of and for the year ended June 30, 2022 as follows: Changes in net assets without donor restrictions. Student financial assistance programs $6,126,732, Research and Development programs $11,000,359, Other grants, $40,356,293. Changes in net assets without donor restrictions(loans disbursed) was $0 for all programs. The schedule of expenditures of federal awards included Federal Direct Student Loans. The amount loaned during the year ended June 30, 2022 under Federal Direct Student Loans was $48,088,739.

Finding Details

Criteria: Per the Uniform Guidance, non-federal entities other than states must follow 2 CFR sections 200.313(c) through (e) which require that a control system must be developed to ensure adequate safeguards to prevent loss, damage, or theft of property. Any loss, damage, or theft must be investigated (2 CFR section 200.313(d)(3)). Condition and Context: Of the 84 samples selected for inspection from the total population of equipment on hand, 8 of the 84 items selected for testing were tagged with the incorrect Property tag (?Ptag?). During the inspection of the items, we noted the Ptag number on 8 pieces of equipment did not match the equipment description per the purchase order. Cause and Possible Asserted Effect: The equipment was not properly tagged in accordance with the University?s policy to ensure equipment is adequately safeguarded to prevent loss, damage, or theft of the property. Although improperly tagged, the University was able to locate, and KPMG inspected, the 8 pieces of equipment, thereby confirming their existence and that they are secured from theft behind locked doors, and as such, we did not note any instances of noncompliance. Failure to properly tag purchased equipment could result in lost, stolen or damaged equipment not being identified. Identification of questioned Costs: There are no questioned costs related to this finding. Sampling: The sample was not intended to be and was not a statistically valid sample.
Criteria: Per the Uniform Guidance, non-federal entities other than states must follow 2 CFR sections 200.313(c) through (e) which require that a control system must be developed to ensure adequate safeguards to prevent loss, damage, or theft of property. Any loss, damage, or theft must be investigated (2 CFR section 200.313(d)(3)). Condition and Context: Of the 84 samples selected for inspection from the total population of equipment on hand, 8 of the 84 items selected for testing were tagged with the incorrect Property tag (?Ptag?). During the inspection of the items, we noted the Ptag number on 8 pieces of equipment did not match the equipment description per the purchase order. Cause and Possible Asserted Effect: The equipment was not properly tagged in accordance with the University?s policy to ensure equipment is adequately safeguarded to prevent loss, damage, or theft of the property. Although improperly tagged, the University was able to locate, and KPMG inspected, the 8 pieces of equipment, thereby confirming their existence and that they are secured from theft behind locked doors, and as such, we did not note any instances of noncompliance. Failure to properly tag purchased equipment could result in lost, stolen or damaged equipment not being identified. Identification of questioned Costs: There are no questioned costs related to this finding. Sampling: The sample was not intended to be and was not a statistically valid sample.
Criteria: Per the Uniform Guidance, non-federal entities other than states must follow 2 CFR sections 200.313(c) through (e) which require that a control system must be developed to ensure adequate safeguards to prevent loss, damage, or theft of property. Any loss, damage, or theft must be investigated (2 CFR section 200.313(d)(3)). Condition and Context: Of the 84 samples selected for inspection from the total population of equipment on hand, 8 of the 84 items selected for testing were tagged with the incorrect Property tag (?Ptag?). During the inspection of the items, we noted the Ptag number on 8 pieces of equipment did not match the equipment description per the purchase order. Cause and Possible Asserted Effect: The equipment was not properly tagged in accordance with the University?s policy to ensure equipment is adequately safeguarded to prevent loss, damage, or theft of the property. Although improperly tagged, the University was able to locate, and KPMG inspected, the 8 pieces of equipment, thereby confirming their existence and that they are secured from theft behind locked doors, and as such, we did not note any instances of noncompliance. Failure to properly tag purchased equipment could result in lost, stolen or damaged equipment not being identified. Identification of questioned Costs: There are no questioned costs related to this finding. Sampling: The sample was not intended to be and was not a statistically valid sample.
Criteria: Per the Uniform Guidance, non-federal entities other than states must follow 2 CFR sections 200.313(c) through (e) which require that a control system must be developed to ensure adequate safeguards to prevent loss, damage, or theft of property. Any loss, damage, or theft must be investigated (2 CFR section 200.313(d)(3)). Condition and Context: Of the 84 samples selected for inspection from the total population of equipment on hand, 8 of the 84 items selected for testing were tagged with the incorrect Property tag (?Ptag?). During the inspection of the items, we noted the Ptag number on 8 pieces of equipment did not match the equipment description per the purchase order. Cause and Possible Asserted Effect: The equipment was not properly tagged in accordance with the University?s policy to ensure equipment is adequately safeguarded to prevent loss, damage, or theft of the property. Although improperly tagged, the University was able to locate, and KPMG inspected, the 8 pieces of equipment, thereby confirming their existence and that they are secured from theft behind locked doors, and as such, we did not note any instances of noncompliance. Failure to properly tag purchased equipment could result in lost, stolen or damaged equipment not being identified. Identification of questioned Costs: There are no questioned costs related to this finding. Sampling: The sample was not intended to be and was not a statistically valid sample.
Criteria: Per the Uniform Guidance, non-federal entities other than states must follow 2 CFR sections 200.313(c) through (e) which require that a control system must be developed to ensure adequate safeguards to prevent loss, damage, or theft of property. Any loss, damage, or theft must be investigated (2 CFR section 200.313(d)(3)). Condition and Context: Of the 84 samples selected for inspection from the total population of equipment on hand, 8 of the 84 items selected for testing were tagged with the incorrect Property tag (?Ptag?). During the inspection of the items, we noted the Ptag number on 8 pieces of equipment did not match the equipment description per the purchase order. Cause and Possible Asserted Effect: The equipment was not properly tagged in accordance with the University?s policy to ensure equipment is adequately safeguarded to prevent loss, damage, or theft of the property. Although improperly tagged, the University was able to locate, and KPMG inspected, the 8 pieces of equipment, thereby confirming their existence and that they are secured from theft behind locked doors, and as such, we did not note any instances of noncompliance. Failure to properly tag purchased equipment could result in lost, stolen or damaged equipment not being identified. Identification of questioned Costs: There are no questioned costs related to this finding. Sampling: The sample was not intended to be and was not a statistically valid sample.
Criteria: Per the Uniform Guidance, non-federal entities other than states must follow 2 CFR sections 200.313(c) through (e) which require that a control system must be developed to ensure adequate safeguards to prevent loss, damage, or theft of property. Any loss, damage, or theft must be investigated (2 CFR section 200.313(d)(3)). Condition and Context: Of the 84 samples selected for inspection from the total population of equipment on hand, 8 of the 84 items selected for testing were tagged with the incorrect Property tag (?Ptag?). During the inspection of the items, we noted the Ptag number on 8 pieces of equipment did not match the equipment description per the purchase order. Cause and Possible Asserted Effect: The equipment was not properly tagged in accordance with the University?s policy to ensure equipment is adequately safeguarded to prevent loss, damage, or theft of the property. Although improperly tagged, the University was able to locate, and KPMG inspected, the 8 pieces of equipment, thereby confirming their existence and that they are secured from theft behind locked doors, and as such, we did not note any instances of noncompliance. Failure to properly tag purchased equipment could result in lost, stolen or damaged equipment not being identified. Identification of questioned Costs: There are no questioned costs related to this finding. Sampling: The sample was not intended to be and was not a statistically valid sample.
Criteria: Per the Uniform Guidance, non-federal entities other than states must follow 2 CFR sections 200.313(c) through (e) which require that a control system must be developed to ensure adequate safeguards to prevent loss, damage, or theft of property. Any loss, damage, or theft must be investigated (2 CFR section 200.313(d)(3)). Condition and Context: Of the 84 samples selected for inspection from the total population of equipment on hand, 8 of the 84 items selected for testing were tagged with the incorrect Property tag (?Ptag?). During the inspection of the items, we noted the Ptag number on 8 pieces of equipment did not match the equipment description per the purchase order. Cause and Possible Asserted Effect: The equipment was not properly tagged in accordance with the University?s policy to ensure equipment is adequately safeguarded to prevent loss, damage, or theft of the property. Although improperly tagged, the University was able to locate, and KPMG inspected, the 8 pieces of equipment, thereby confirming their existence and that they are secured from theft behind locked doors, and as such, we did not note any instances of noncompliance. Failure to properly tag purchased equipment could result in lost, stolen or damaged equipment not being identified. Identification of questioned Costs: There are no questioned costs related to this finding. Sampling: The sample was not intended to be and was not a statistically valid sample.
Criteria: Per the Uniform Guidance, non-federal entities other than states must follow 2 CFR sections 200.313(c) through (e) which require that a control system must be developed to ensure adequate safeguards to prevent loss, damage, or theft of property. Any loss, damage, or theft must be investigated (2 CFR section 200.313(d)(3)). Condition and Context: Of the 84 samples selected for inspection from the total population of equipment on hand, 8 of the 84 items selected for testing were tagged with the incorrect Property tag (?Ptag?). During the inspection of the items, we noted the Ptag number on 8 pieces of equipment did not match the equipment description per the purchase order. Cause and Possible Asserted Effect: The equipment was not properly tagged in accordance with the University?s policy to ensure equipment is adequately safeguarded to prevent loss, damage, or theft of the property. Although improperly tagged, the University was able to locate, and KPMG inspected, the 8 pieces of equipment, thereby confirming their existence and that they are secured from theft behind locked doors, and as such, we did not note any instances of noncompliance. Failure to properly tag purchased equipment could result in lost, stolen or damaged equipment not being identified. Identification of questioned Costs: There are no questioned costs related to this finding. Sampling: The sample was not intended to be and was not a statistically valid sample.
Criteria: Per the Uniform Guidance, non-federal entities other than states must follow 2 CFR sections 200.313(c) through (e) which require that a control system must be developed to ensure adequate safeguards to prevent loss, damage, or theft of property. Any loss, damage, or theft must be investigated (2 CFR section 200.313(d)(3)). Condition and Context: Of the 84 samples selected for inspection from the total population of equipment on hand, 8 of the 84 items selected for testing were tagged with the incorrect Property tag (?Ptag?). During the inspection of the items, we noted the Ptag number on 8 pieces of equipment did not match the equipment description per the purchase order. Cause and Possible Asserted Effect: The equipment was not properly tagged in accordance with the University?s policy to ensure equipment is adequately safeguarded to prevent loss, damage, or theft of the property. Although improperly tagged, the University was able to locate, and KPMG inspected, the 8 pieces of equipment, thereby confirming their existence and that they are secured from theft behind locked doors, and as such, we did not note any instances of noncompliance. Failure to properly tag purchased equipment could result in lost, stolen or damaged equipment not being identified. Identification of questioned Costs: There are no questioned costs related to this finding. Sampling: The sample was not intended to be and was not a statistically valid sample.
Criteria: Per the Uniform Guidance, non-federal entities other than states must follow 2 CFR sections 200.313(c) through (e) which require that a control system must be developed to ensure adequate safeguards to prevent loss, damage, or theft of property. Any loss, damage, or theft must be investigated (2 CFR section 200.313(d)(3)). Condition and Context: Of the 84 samples selected for inspection from the total population of equipment on hand, 8 of the 84 items selected for testing were tagged with the incorrect Property tag (?Ptag?). During the inspection of the items, we noted the Ptag number on 8 pieces of equipment did not match the equipment description per the purchase order. Cause and Possible Asserted Effect: The equipment was not properly tagged in accordance with the University?s policy to ensure equipment is adequately safeguarded to prevent loss, damage, or theft of the property. Although improperly tagged, the University was able to locate, and KPMG inspected, the 8 pieces of equipment, thereby confirming their existence and that they are secured from theft behind locked doors, and as such, we did not note any instances of noncompliance. Failure to properly tag purchased equipment could result in lost, stolen or damaged equipment not being identified. Identification of questioned Costs: There are no questioned costs related to this finding. Sampling: The sample was not intended to be and was not a statistically valid sample.