Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-001: Special Tests and Provisions – Verification Student Financial Assistance Cluster U.S. Department of Education Award Period: June 1, 2022 – May 31, 2023 Criteria: An institution is required to establish written policies and procedures that incorporate theprovisions of 34 CFR 668.51 through 668.61 for verifying applicant information for those applicants selectedfor verification by U.S. Department of Education (“ED”). The institution shall require each applicant whoseapplication is selected by ED to verify the information required for the Verification Tracking Group to whichthe applicant is assigned. However, certain applicants are excluded from the verification process as listedin 34 CFR 668.54(b). The institution shall also require applicants to verify any information used to calculatean applicant’s Estimated Family Contribution (“EFC”) that the institution has reason to believe is inaccurateand provide an accurate code for the individual’s verification status in the Common Origination andDisbursement (COD) system. (34 CFR 668.54(a); FSA Handbook Application and Verification Guide,Chapter 4). Condition: There were no controls in place to prevent erroneously updating verification tracking softwareto a status of selected but not verified. Context: In the 2022-2023 aid year, students selected for V5 verification were not required to submitincome information, however per the Dear Colleague letter from the Deputy Assistant Secretary for Policy,Planning, and Innovation of the Department of Education dated May 18, 2022, noted that all V4 and V5selected students must still provide verification of identity. Cause: The student's verification status was erroneously updated within the institution’s verification trackingsoftware to “Selected but not verified” and the record was marked complete. Effect: Verification of 1 selected student was noted completed. However, verification of identity had notbeen performed. Questioned costs: None Repeat finding: No.Recommendation: We recommend that management adheres consistently to its policies around theverification of student information to ensure compliance with verification requirements. We furtherrecommend that management perform a monitoring review for the list of students selected for verificationat a level of precision that would identify any errors or instances of noncompliance with federal requirementsand that this review be documented. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-001: Special Tests and Provisions – Verification Student Financial Assistance Cluster U.S. Department of Education Award Period: June 1, 2022 – May 31, 2023 Criteria: An institution is required to establish written policies and procedures that incorporate theprovisions of 34 CFR 668.51 through 668.61 for verifying applicant information for those applicants selectedfor verification by U.S. Department of Education (“ED”). The institution shall require each applicant whoseapplication is selected by ED to verify the information required for the Verification Tracking Group to whichthe applicant is assigned. However, certain applicants are excluded from the verification process as listedin 34 CFR 668.54(b). The institution shall also require applicants to verify any information used to calculatean applicant’s Estimated Family Contribution (“EFC”) that the institution has reason to believe is inaccurateand provide an accurate code for the individual’s verification status in the Common Origination andDisbursement (COD) system. (34 CFR 668.54(a); FSA Handbook Application and Verification Guide,Chapter 4). Condition: There were no controls in place to prevent erroneously updating verification tracking softwareto a status of selected but not verified. Context: In the 2022-2023 aid year, students selected for V5 verification were not required to submitincome information, however per the Dear Colleague letter from the Deputy Assistant Secretary for Policy,Planning, and Innovation of the Department of Education dated May 18, 2022, noted that all V4 and V5selected students must still provide verification of identity. Cause: The student's verification status was erroneously updated within the institution’s verification trackingsoftware to “Selected but not verified” and the record was marked complete. Effect: Verification of 1 selected student was noted completed. However, verification of identity had notbeen performed. Questioned costs: None Repeat finding: No.Recommendation: We recommend that management adheres consistently to its policies around theverification of student information to ensure compliance with verification requirements. We furtherrecommend that management perform a monitoring review for the list of students selected for verificationat a level of precision that would identify any errors or instances of noncompliance with federal requirementsand that this review be documented. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-001: Special Tests and Provisions – Verification Student Financial Assistance Cluster U.S. Department of Education Award Period: June 1, 2022 – May 31, 2023 Criteria: An institution is required to establish written policies and procedures that incorporate theprovisions of 34 CFR 668.51 through 668.61 for verifying applicant information for those applicants selectedfor verification by U.S. Department of Education (“ED”). The institution shall require each applicant whoseapplication is selected by ED to verify the information required for the Verification Tracking Group to whichthe applicant is assigned. However, certain applicants are excluded from the verification process as listedin 34 CFR 668.54(b). The institution shall also require applicants to verify any information used to calculatean applicant’s Estimated Family Contribution (“EFC”) that the institution has reason to believe is inaccurateand provide an accurate code for the individual’s verification status in the Common Origination andDisbursement (COD) system. (34 CFR 668.54(a); FSA Handbook Application and Verification Guide,Chapter 4). Condition: There were no controls in place to prevent erroneously updating verification tracking softwareto a status of selected but not verified. Context: In the 2022-2023 aid year, students selected for V5 verification were not required to submitincome information, however per the Dear Colleague letter from the Deputy Assistant Secretary for Policy,Planning, and Innovation of the Department of Education dated May 18, 2022, noted that all V4 and V5selected students must still provide verification of identity. Cause: The student's verification status was erroneously updated within the institution’s verification trackingsoftware to “Selected but not verified” and the record was marked complete. Effect: Verification of 1 selected student was noted completed. However, verification of identity had notbeen performed. Questioned costs: None Repeat finding: No.Recommendation: We recommend that management adheres consistently to its policies around theverification of student information to ensure compliance with verification requirements. We furtherrecommend that management perform a monitoring review for the list of students selected for verificationat a level of precision that would identify any errors or instances of noncompliance with federal requirementsand that this review be documented. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-001: Special Tests and Provisions – Verification Student Financial Assistance Cluster U.S. Department of Education Award Period: June 1, 2022 – May 31, 2023 Criteria: An institution is required to establish written policies and procedures that incorporate theprovisions of 34 CFR 668.51 through 668.61 for verifying applicant information for those applicants selectedfor verification by U.S. Department of Education (“ED”). The institution shall require each applicant whoseapplication is selected by ED to verify the information required for the Verification Tracking Group to whichthe applicant is assigned. However, certain applicants are excluded from the verification process as listedin 34 CFR 668.54(b). The institution shall also require applicants to verify any information used to calculatean applicant’s Estimated Family Contribution (“EFC”) that the institution has reason to believe is inaccurateand provide an accurate code for the individual’s verification status in the Common Origination andDisbursement (COD) system. (34 CFR 668.54(a); FSA Handbook Application and Verification Guide,Chapter 4). Condition: There were no controls in place to prevent erroneously updating verification tracking softwareto a status of selected but not verified. Context: In the 2022-2023 aid year, students selected for V5 verification were not required to submitincome information, however per the Dear Colleague letter from the Deputy Assistant Secretary for Policy,Planning, and Innovation of the Department of Education dated May 18, 2022, noted that all V4 and V5selected students must still provide verification of identity. Cause: The student's verification status was erroneously updated within the institution’s verification trackingsoftware to “Selected but not verified” and the record was marked complete. Effect: Verification of 1 selected student was noted completed. However, verification of identity had notbeen performed. Questioned costs: None Repeat finding: No.Recommendation: We recommend that management adheres consistently to its policies around theverification of student information to ensure compliance with verification requirements. We furtherrecommend that management perform a monitoring review for the list of students selected for verificationat a level of precision that would identify any errors or instances of noncompliance with federal requirementsand that this review be documented. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-001: Special Tests and Provisions – Verification Student Financial Assistance Cluster U.S. Department of Education Award Period: June 1, 2022 – May 31, 2023 Criteria: An institution is required to establish written policies and procedures that incorporate theprovisions of 34 CFR 668.51 through 668.61 for verifying applicant information for those applicants selectedfor verification by U.S. Department of Education (“ED”). The institution shall require each applicant whoseapplication is selected by ED to verify the information required for the Verification Tracking Group to whichthe applicant is assigned. However, certain applicants are excluded from the verification process as listedin 34 CFR 668.54(b). The institution shall also require applicants to verify any information used to calculatean applicant’s Estimated Family Contribution (“EFC”) that the institution has reason to believe is inaccurateand provide an accurate code for the individual’s verification status in the Common Origination andDisbursement (COD) system. (34 CFR 668.54(a); FSA Handbook Application and Verification Guide,Chapter 4). Condition: There were no controls in place to prevent erroneously updating verification tracking softwareto a status of selected but not verified. Context: In the 2022-2023 aid year, students selected for V5 verification were not required to submitincome information, however per the Dear Colleague letter from the Deputy Assistant Secretary for Policy,Planning, and Innovation of the Department of Education dated May 18, 2022, noted that all V4 and V5selected students must still provide verification of identity. Cause: The student's verification status was erroneously updated within the institution’s verification trackingsoftware to “Selected but not verified” and the record was marked complete. Effect: Verification of 1 selected student was noted completed. However, verification of identity had notbeen performed. Questioned costs: None Repeat finding: No.Recommendation: We recommend that management adheres consistently to its policies around theverification of student information to ensure compliance with verification requirements. We furtherrecommend that management perform a monitoring review for the list of students selected for verificationat a level of precision that would identify any errors or instances of noncompliance with federal requirementsand that this review be documented. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-001: Special Tests and Provisions – Verification Student Financial Assistance Cluster U.S. Department of Education Award Period: June 1, 2022 – May 31, 2023 Criteria: An institution is required to establish written policies and procedures that incorporate theprovisions of 34 CFR 668.51 through 668.61 for verifying applicant information for those applicants selectedfor verification by U.S. Department of Education (“ED”). The institution shall require each applicant whoseapplication is selected by ED to verify the information required for the Verification Tracking Group to whichthe applicant is assigned. However, certain applicants are excluded from the verification process as listedin 34 CFR 668.54(b). The institution shall also require applicants to verify any information used to calculatean applicant’s Estimated Family Contribution (“EFC”) that the institution has reason to believe is inaccurateand provide an accurate code for the individual’s verification status in the Common Origination andDisbursement (COD) system. (34 CFR 668.54(a); FSA Handbook Application and Verification Guide,Chapter 4). Condition: There were no controls in place to prevent erroneously updating verification tracking softwareto a status of selected but not verified. Context: In the 2022-2023 aid year, students selected for V5 verification were not required to submitincome information, however per the Dear Colleague letter from the Deputy Assistant Secretary for Policy,Planning, and Innovation of the Department of Education dated May 18, 2022, noted that all V4 and V5selected students must still provide verification of identity. Cause: The student's verification status was erroneously updated within the institution’s verification trackingsoftware to “Selected but not verified” and the record was marked complete. Effect: Verification of 1 selected student was noted completed. However, verification of identity had notbeen performed. Questioned costs: None Repeat finding: No.Recommendation: We recommend that management adheres consistently to its policies around theverification of student information to ensure compliance with verification requirements. We furtherrecommend that management perform a monitoring review for the list of students selected for verificationat a level of precision that would identify any errors or instances of noncompliance with federal requirementsand that this review be documented. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-002: Special Tests and Provisions – Disbursements to or on behalf ofAL Number: 84.268 U.S. Department of Education Federal Direct Student Loans Award Period: June 1, 2022 – May 31, 2023 Criteria: In accordance with 34 CFR 668.165(a), before an institution disburses Title IV of the HigherEducation Act (“Title IV, HEA”) program funds for any award year, the institution must notify a student ofthe amount of funds that the student or his or her parent can expect to receive under each Title IV, HEAprogram, and how and when those funds will be disbursed. If those funds include Direct Loan programfunds, the notice must indicate which funds are from subsidized loans, which are from unsubsidized loans,and which are Parent Loan for Undergraduate Students (“PLUS”). Condition: Students enrolled at the University did not receive EFT notices during the summer or fallsemesters. Context: The University completed a merger with University of the Sciences June 1, 2022. The studentsnot receiving required notifications were legacy University of the Sciences students. Cause: EFT notices are automatically generated by the institution's financial aid software upon packagingof financial aid, according to specific fund codes. Legacy University of the Sciences Students were includedin the University of the Sciences OPEID Code and not flagged to the fund codes generating EFT noticeemails. When the financial aid packages were prepared for disbursement, no EFT notices were providedto that population of students. Effect: 11 of 40 selected students selected did not receive notification of EFT's related to Title IV, HEAprogram awards for the Summer 2022 and Fall 2022 semesters. For the total population, there were 2,179instances of non-compliance which affected 1,259 students and accounted for $19,378,713 in Title IV, HEAprogram award disbursements. Questioned costs: None. Repeat finding: No. Recommendation: We recommend that management consider applicable regulation guidelines andensure that background functions are appropriately functioning for all applicable fund codes, particularlyaround mergers with other institutions. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-001: Special Tests and Provisions – Verification Student Financial Assistance Cluster U.S. Department of Education Award Period: June 1, 2022 – May 31, 2023 Criteria: An institution is required to establish written policies and procedures that incorporate theprovisions of 34 CFR 668.51 through 668.61 for verifying applicant information for those applicants selectedfor verification by U.S. Department of Education (“ED”). The institution shall require each applicant whoseapplication is selected by ED to verify the information required for the Verification Tracking Group to whichthe applicant is assigned. However, certain applicants are excluded from the verification process as listedin 34 CFR 668.54(b). The institution shall also require applicants to verify any information used to calculatean applicant’s Estimated Family Contribution (“EFC”) that the institution has reason to believe is inaccurateand provide an accurate code for the individual’s verification status in the Common Origination andDisbursement (COD) system. (34 CFR 668.54(a); FSA Handbook Application and Verification Guide,Chapter 4). Condition: There were no controls in place to prevent erroneously updating verification tracking softwareto a status of selected but not verified. Context: In the 2022-2023 aid year, students selected for V5 verification were not required to submitincome information, however per the Dear Colleague letter from the Deputy Assistant Secretary for Policy,Planning, and Innovation of the Department of Education dated May 18, 2022, noted that all V4 and V5selected students must still provide verification of identity. Cause: The student's verification status was erroneously updated within the institution’s verification trackingsoftware to “Selected but not verified” and the record was marked complete. Effect: Verification of 1 selected student was noted completed. However, verification of identity had notbeen performed. Questioned costs: None Repeat finding: No.Recommendation: We recommend that management adheres consistently to its policies around theverification of student information to ensure compliance with verification requirements. We furtherrecommend that management perform a monitoring review for the list of students selected for verificationat a level of precision that would identify any errors or instances of noncompliance with federal requirementsand that this review be documented. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-001: Special Tests and Provisions – Verification Student Financial Assistance Cluster U.S. Department of Education Award Period: June 1, 2022 – May 31, 2023 Criteria: An institution is required to establish written policies and procedures that incorporate theprovisions of 34 CFR 668.51 through 668.61 for verifying applicant information for those applicants selectedfor verification by U.S. Department of Education (“ED”). The institution shall require each applicant whoseapplication is selected by ED to verify the information required for the Verification Tracking Group to whichthe applicant is assigned. However, certain applicants are excluded from the verification process as listedin 34 CFR 668.54(b). The institution shall also require applicants to verify any information used to calculatean applicant’s Estimated Family Contribution (“EFC”) that the institution has reason to believe is inaccurateand provide an accurate code for the individual’s verification status in the Common Origination andDisbursement (COD) system. (34 CFR 668.54(a); FSA Handbook Application and Verification Guide,Chapter 4). Condition: There were no controls in place to prevent erroneously updating verification tracking softwareto a status of selected but not verified. Context: In the 2022-2023 aid year, students selected for V5 verification were not required to submitincome information, however per the Dear Colleague letter from the Deputy Assistant Secretary for Policy,Planning, and Innovation of the Department of Education dated May 18, 2022, noted that all V4 and V5selected students must still provide verification of identity. Cause: The student's verification status was erroneously updated within the institution’s verification trackingsoftware to “Selected but not verified” and the record was marked complete. Effect: Verification of 1 selected student was noted completed. However, verification of identity had notbeen performed. Questioned costs: None Repeat finding: No.Recommendation: We recommend that management adheres consistently to its policies around theverification of student information to ensure compliance with verification requirements. We furtherrecommend that management perform a monitoring review for the list of students selected for verificationat a level of precision that would identify any errors or instances of noncompliance with federal requirementsand that this review be documented. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-001: Special Tests and Provisions – Verification Student Financial Assistance Cluster U.S. Department of Education Award Period: June 1, 2022 – May 31, 2023 Criteria: An institution is required to establish written policies and procedures that incorporate theprovisions of 34 CFR 668.51 through 668.61 for verifying applicant information for those applicants selectedfor verification by U.S. Department of Education (“ED”). The institution shall require each applicant whoseapplication is selected by ED to verify the information required for the Verification Tracking Group to whichthe applicant is assigned. However, certain applicants are excluded from the verification process as listedin 34 CFR 668.54(b). The institution shall also require applicants to verify any information used to calculatean applicant’s Estimated Family Contribution (“EFC”) that the institution has reason to believe is inaccurateand provide an accurate code for the individual’s verification status in the Common Origination andDisbursement (COD) system. (34 CFR 668.54(a); FSA Handbook Application and Verification Guide,Chapter 4). Condition: There were no controls in place to prevent erroneously updating verification tracking softwareto a status of selected but not verified. Context: In the 2022-2023 aid year, students selected for V5 verification were not required to submitincome information, however per the Dear Colleague letter from the Deputy Assistant Secretary for Policy,Planning, and Innovation of the Department of Education dated May 18, 2022, noted that all V4 and V5selected students must still provide verification of identity. Cause: The student's verification status was erroneously updated within the institution’s verification trackingsoftware to “Selected but not verified” and the record was marked complete. Effect: Verification of 1 selected student was noted completed. However, verification of identity had notbeen performed. Questioned costs: None Repeat finding: No.Recommendation: We recommend that management adheres consistently to its policies around theverification of student information to ensure compliance with verification requirements. We furtherrecommend that management perform a monitoring review for the list of students selected for verificationat a level of precision that would identify any errors or instances of noncompliance with federal requirementsand that this review be documented. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-001: Special Tests and Provisions – Verification Student Financial Assistance Cluster U.S. Department of Education Award Period: June 1, 2022 – May 31, 2023 Criteria: An institution is required to establish written policies and procedures that incorporate theprovisions of 34 CFR 668.51 through 668.61 for verifying applicant information for those applicants selectedfor verification by U.S. Department of Education (“ED”). The institution shall require each applicant whoseapplication is selected by ED to verify the information required for the Verification Tracking Group to whichthe applicant is assigned. However, certain applicants are excluded from the verification process as listedin 34 CFR 668.54(b). The institution shall also require applicants to verify any information used to calculatean applicant’s Estimated Family Contribution (“EFC”) that the institution has reason to believe is inaccurateand provide an accurate code for the individual’s verification status in the Common Origination andDisbursement (COD) system. (34 CFR 668.54(a); FSA Handbook Application and Verification Guide,Chapter 4). Condition: There were no controls in place to prevent erroneously updating verification tracking softwareto a status of selected but not verified. Context: In the 2022-2023 aid year, students selected for V5 verification were not required to submitincome information, however per the Dear Colleague letter from the Deputy Assistant Secretary for Policy,Planning, and Innovation of the Department of Education dated May 18, 2022, noted that all V4 and V5selected students must still provide verification of identity. Cause: The student's verification status was erroneously updated within the institution’s verification trackingsoftware to “Selected but not verified” and the record was marked complete. Effect: Verification of 1 selected student was noted completed. However, verification of identity had notbeen performed. Questioned costs: None Repeat finding: No.Recommendation: We recommend that management adheres consistently to its policies around theverification of student information to ensure compliance with verification requirements. We furtherrecommend that management perform a monitoring review for the list of students selected for verificationat a level of precision that would identify any errors or instances of noncompliance with federal requirementsand that this review be documented. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-001: Special Tests and Provisions – Verification Student Financial Assistance Cluster U.S. Department of Education Award Period: June 1, 2022 – May 31, 2023 Criteria: An institution is required to establish written policies and procedures that incorporate theprovisions of 34 CFR 668.51 through 668.61 for verifying applicant information for those applicants selectedfor verification by U.S. Department of Education (“ED”). The institution shall require each applicant whoseapplication is selected by ED to verify the information required for the Verification Tracking Group to whichthe applicant is assigned. However, certain applicants are excluded from the verification process as listedin 34 CFR 668.54(b). The institution shall also require applicants to verify any information used to calculatean applicant’s Estimated Family Contribution (“EFC”) that the institution has reason to believe is inaccurateand provide an accurate code for the individual’s verification status in the Common Origination andDisbursement (COD) system. (34 CFR 668.54(a); FSA Handbook Application and Verification Guide,Chapter 4). Condition: There were no controls in place to prevent erroneously updating verification tracking softwareto a status of selected but not verified. Context: In the 2022-2023 aid year, students selected for V5 verification were not required to submitincome information, however per the Dear Colleague letter from the Deputy Assistant Secretary for Policy,Planning, and Innovation of the Department of Education dated May 18, 2022, noted that all V4 and V5selected students must still provide verification of identity. Cause: The student's verification status was erroneously updated within the institution’s verification trackingsoftware to “Selected but not verified” and the record was marked complete. Effect: Verification of 1 selected student was noted completed. However, verification of identity had notbeen performed. Questioned costs: None Repeat finding: No.Recommendation: We recommend that management adheres consistently to its policies around theverification of student information to ensure compliance with verification requirements. We furtherrecommend that management perform a monitoring review for the list of students selected for verificationat a level of precision that would identify any errors or instances of noncompliance with federal requirementsand that this review be documented. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-001: Special Tests and Provisions – Verification Student Financial Assistance Cluster U.S. Department of Education Award Period: June 1, 2022 – May 31, 2023 Criteria: An institution is required to establish written policies and procedures that incorporate theprovisions of 34 CFR 668.51 through 668.61 for verifying applicant information for those applicants selectedfor verification by U.S. Department of Education (“ED”). The institution shall require each applicant whoseapplication is selected by ED to verify the information required for the Verification Tracking Group to whichthe applicant is assigned. However, certain applicants are excluded from the verification process as listedin 34 CFR 668.54(b). The institution shall also require applicants to verify any information used to calculatean applicant’s Estimated Family Contribution (“EFC”) that the institution has reason to believe is inaccurateand provide an accurate code for the individual’s verification status in the Common Origination andDisbursement (COD) system. (34 CFR 668.54(a); FSA Handbook Application and Verification Guide,Chapter 4). Condition: There were no controls in place to prevent erroneously updating verification tracking softwareto a status of selected but not verified. Context: In the 2022-2023 aid year, students selected for V5 verification were not required to submitincome information, however per the Dear Colleague letter from the Deputy Assistant Secretary for Policy,Planning, and Innovation of the Department of Education dated May 18, 2022, noted that all V4 and V5selected students must still provide verification of identity. Cause: The student's verification status was erroneously updated within the institution’s verification trackingsoftware to “Selected but not verified” and the record was marked complete. Effect: Verification of 1 selected student was noted completed. However, verification of identity had notbeen performed. Questioned costs: None Repeat finding: No.Recommendation: We recommend that management adheres consistently to its policies around theverification of student information to ensure compliance with verification requirements. We furtherrecommend that management perform a monitoring review for the list of students selected for verificationat a level of precision that would identify any errors or instances of noncompliance with federal requirementsand that this review be documented. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-002: Special Tests and Provisions – Disbursements to or on behalf ofAL Number: 84.268 U.S. Department of Education Federal Direct Student Loans Award Period: June 1, 2022 – May 31, 2023 Criteria: In accordance with 34 CFR 668.165(a), before an institution disburses Title IV of the HigherEducation Act (“Title IV, HEA”) program funds for any award year, the institution must notify a student ofthe amount of funds that the student or his or her parent can expect to receive under each Title IV, HEAprogram, and how and when those funds will be disbursed. If those funds include Direct Loan programfunds, the notice must indicate which funds are from subsidized loans, which are from unsubsidized loans,and which are Parent Loan for Undergraduate Students (“PLUS”). Condition: Students enrolled at the University did not receive EFT notices during the summer or fallsemesters. Context: The University completed a merger with University of the Sciences June 1, 2022. The studentsnot receiving required notifications were legacy University of the Sciences students. Cause: EFT notices are automatically generated by the institution's financial aid software upon packagingof financial aid, according to specific fund codes. Legacy University of the Sciences Students were includedin the University of the Sciences OPEID Code and not flagged to the fund codes generating EFT noticeemails. When the financial aid packages were prepared for disbursement, no EFT notices were providedto that population of students. Effect: 11 of 40 selected students selected did not receive notification of EFT's related to Title IV, HEAprogram awards for the Summer 2022 and Fall 2022 semesters. For the total population, there were 2,179instances of non-compliance which affected 1,259 students and accounted for $19,378,713 in Title IV, HEAprogram award disbursements. Questioned costs: None. Repeat finding: No. Recommendation: We recommend that management consider applicable regulation guidelines andensure that background functions are appropriately functioning for all applicable fund codes, particularlyaround mergers with other institutions. Views of Responsible Officials: See management’s corrective action plan on page 51.