Program Information: Federal Program: Research and Development Cluster Assistance Listing Numbers: Various Federal Agencies: Various Award Year: Various Criteria or requirement: According to 2 CFR 200.313(d)(1), property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition found, including facts that support the deficiency identified in the finding and information to provide proper perspective for judging the prevalence and consequences of the finding: During our procedures over management’s process of observing physical inventory of equipment, 2 of our 40 sample sections were found to have been disposed of without being removed from the inventory listing. Both of these pieces of equipment were indicated as counted during the inventory count despite being disposed of prior to the count date. These two pieces of equipment were significantly aged, had no estimated remaining fair market value, and related to grants that had ended several years ago. Therefore, there are no questioned costs related to the missing equipment. Cause and possible asserted effect: The inventory count control was not operating effectively to detect and properly track the missing equipment. Failure to accurately count equipment and to maintain accurate property records may result in the University not properly safeguarding and maintaining equipment in accordance with Federal requirements. Identification of questioned costs and how they were computed: None Sample Statistically Valid: The sample was not intended to be, and was not, a statistically valid sample. Repeat finding from prior year: No Recommendation: We recommend management enhance their internal control processes and training of people performing inventory counts to ensure the data obtained during the inventory count is appropriately reviewed to ensure that count errors are detected and corrected. Views of Responsible Officials: Management agrees with the finding noted in this report. Management has developed a corrective action plan and is in the process of improving processes and internal control systems to ensure that effective controls are in place over federally purchased equipment.
Program Information: Federal Program: Research and Development Cluster Assistance Listing Numbers: Various Federal Agencies: Various Award Year: Various Criteria or requirement: According to 2 CFR 200.313(d)(1), property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition found, including facts that support the deficiency identified in the finding and information to provide proper perspective for judging the prevalence and consequences of the finding: During our procedures over management’s process of observing physical inventory of equipment, 2 of our 40 sample sections were found to have been disposed of without being removed from the inventory listing. Both of these pieces of equipment were indicated as counted during the inventory count despite being disposed of prior to the count date. These two pieces of equipment were significantly aged, had no estimated remaining fair market value, and related to grants that had ended several years ago. Therefore, there are no questioned costs related to the missing equipment. Cause and possible asserted effect: The inventory count control was not operating effectively to detect and properly track the missing equipment. Failure to accurately count equipment and to maintain accurate property records may result in the University not properly safeguarding and maintaining equipment in accordance with Federal requirements. Identification of questioned costs and how they were computed: None Sample Statistically Valid: The sample was not intended to be, and was not, a statistically valid sample. Repeat finding from prior year: No Recommendation: We recommend management enhance their internal control processes and training of people performing inventory counts to ensure the data obtained during the inventory count is appropriately reviewed to ensure that count errors are detected and corrected. Views of Responsible Officials: Management agrees with the finding noted in this report. Management has developed a corrective action plan and is in the process of improving processes and internal control systems to ensure that effective controls are in place over federally purchased equipment.
Program Information: Federal Program: Research and Development Cluster Assistance Listing Numbers: Various Federal Agencies: Various Award Year: Various Criteria or requirement: According to 2 CFR 200.313(d)(1), property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition found, including facts that support the deficiency identified in the finding and information to provide proper perspective for judging the prevalence and consequences of the finding: During our procedures over management’s process of observing physical inventory of equipment, 2 of our 40 sample sections were found to have been disposed of without being removed from the inventory listing. Both of these pieces of equipment were indicated as counted during the inventory count despite being disposed of prior to the count date. These two pieces of equipment were significantly aged, had no estimated remaining fair market value, and related to grants that had ended several years ago. Therefore, there are no questioned costs related to the missing equipment. Cause and possible asserted effect: The inventory count control was not operating effectively to detect and properly track the missing equipment. Failure to accurately count equipment and to maintain accurate property records may result in the University not properly safeguarding and maintaining equipment in accordance with Federal requirements. Identification of questioned costs and how they were computed: None Sample Statistically Valid: The sample was not intended to be, and was not, a statistically valid sample. Repeat finding from prior year: No Recommendation: We recommend management enhance their internal control processes and training of people performing inventory counts to ensure the data obtained during the inventory count is appropriately reviewed to ensure that count errors are detected and corrected. Views of Responsible Officials: Management agrees with the finding noted in this report. Management has developed a corrective action plan and is in the process of improving processes and internal control systems to ensure that effective controls are in place over federally purchased equipment.
Program Information: Federal Program: Research and Development Cluster Assistance Listing Numbers: Various Federal Agencies: Various Award Year: Various Criteria or requirement: According to 2 CFR 200.313(d)(1), property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition found, including facts that support the deficiency identified in the finding and information to provide proper perspective for judging the prevalence and consequences of the finding: During our procedures over management’s process of observing physical inventory of equipment, 2 of our 40 sample sections were found to have been disposed of without being removed from the inventory listing. Both of these pieces of equipment were indicated as counted during the inventory count despite being disposed of prior to the count date. These two pieces of equipment were significantly aged, had no estimated remaining fair market value, and related to grants that had ended several years ago. Therefore, there are no questioned costs related to the missing equipment. Cause and possible asserted effect: The inventory count control was not operating effectively to detect and properly track the missing equipment. Failure to accurately count equipment and to maintain accurate property records may result in the University not properly safeguarding and maintaining equipment in accordance with Federal requirements. Identification of questioned costs and how they were computed: None Sample Statistically Valid: The sample was not intended to be, and was not, a statistically valid sample. Repeat finding from prior year: No Recommendation: We recommend management enhance their internal control processes and training of people performing inventory counts to ensure the data obtained during the inventory count is appropriately reviewed to ensure that count errors are detected and corrected. Views of Responsible Officials: Management agrees with the finding noted in this report. Management has developed a corrective action plan and is in the process of improving processes and internal control systems to ensure that effective controls are in place over federally purchased equipment.
Program Information: Federal Program: Research and Development Cluster Assistance Listing Numbers: Various Federal Agencies: Various Award Year: Various Criteria or requirement: According to 2 CFR 200.313(d)(1), property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition found, including facts that support the deficiency identified in the finding and information to provide proper perspective for judging the prevalence and consequences of the finding: During our procedures over management’s process of observing physical inventory of equipment, 2 of our 40 sample sections were found to have been disposed of without being removed from the inventory listing. Both of these pieces of equipment were indicated as counted during the inventory count despite being disposed of prior to the count date. These two pieces of equipment were significantly aged, had no estimated remaining fair market value, and related to grants that had ended several years ago. Therefore, there are no questioned costs related to the missing equipment. Cause and possible asserted effect: The inventory count control was not operating effectively to detect and properly track the missing equipment. Failure to accurately count equipment and to maintain accurate property records may result in the University not properly safeguarding and maintaining equipment in accordance with Federal requirements. Identification of questioned costs and how they were computed: None Sample Statistically Valid: The sample was not intended to be, and was not, a statistically valid sample. Repeat finding from prior year: No Recommendation: We recommend management enhance their internal control processes and training of people performing inventory counts to ensure the data obtained during the inventory count is appropriately reviewed to ensure that count errors are detected and corrected. Views of Responsible Officials: Management agrees with the finding noted in this report. Management has developed a corrective action plan and is in the process of improving processes and internal control systems to ensure that effective controls are in place over federally purchased equipment.
Program Information: Federal Program: Research and Development Cluster Assistance Listing Numbers: Various Federal Agencies: Various Award Year: Various Criteria or requirement: According to 2 CFR 200.313(d)(1), property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition found, including facts that support the deficiency identified in the finding and information to provide proper perspective for judging the prevalence and consequences of the finding: During our procedures over management’s process of observing physical inventory of equipment, 2 of our 40 sample sections were found to have been disposed of without being removed from the inventory listing. Both of these pieces of equipment were indicated as counted during the inventory count despite being disposed of prior to the count date. These two pieces of equipment were significantly aged, had no estimated remaining fair market value, and related to grants that had ended several years ago. Therefore, there are no questioned costs related to the missing equipment. Cause and possible asserted effect: The inventory count control was not operating effectively to detect and properly track the missing equipment. Failure to accurately count equipment and to maintain accurate property records may result in the University not properly safeguarding and maintaining equipment in accordance with Federal requirements. Identification of questioned costs and how they were computed: None Sample Statistically Valid: The sample was not intended to be, and was not, a statistically valid sample. Repeat finding from prior year: No Recommendation: We recommend management enhance their internal control processes and training of people performing inventory counts to ensure the data obtained during the inventory count is appropriately reviewed to ensure that count errors are detected and corrected. Views of Responsible Officials: Management agrees with the finding noted in this report. Management has developed a corrective action plan and is in the process of improving processes and internal control systems to ensure that effective controls are in place over federally purchased equipment.
Program Information: Federal Program: Research and Development Cluster Assistance Listing Numbers: Various Federal Agencies: Various Award Year: Various Criteria or requirement: According to 2 CFR 200.313(d)(1), property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition found, including facts that support the deficiency identified in the finding and information to provide proper perspective for judging the prevalence and consequences of the finding: During our procedures over management’s process of observing physical inventory of equipment, 2 of our 40 sample sections were found to have been disposed of without being removed from the inventory listing. Both of these pieces of equipment were indicated as counted during the inventory count despite being disposed of prior to the count date. These two pieces of equipment were significantly aged, had no estimated remaining fair market value, and related to grants that had ended several years ago. Therefore, there are no questioned costs related to the missing equipment. Cause and possible asserted effect: The inventory count control was not operating effectively to detect and properly track the missing equipment. Failure to accurately count equipment and to maintain accurate property records may result in the University not properly safeguarding and maintaining equipment in accordance with Federal requirements. Identification of questioned costs and how they were computed: None Sample Statistically Valid: The sample was not intended to be, and was not, a statistically valid sample. Repeat finding from prior year: No Recommendation: We recommend management enhance their internal control processes and training of people performing inventory counts to ensure the data obtained during the inventory count is appropriately reviewed to ensure that count errors are detected and corrected. Views of Responsible Officials: Management agrees with the finding noted in this report. Management has developed a corrective action plan and is in the process of improving processes and internal control systems to ensure that effective controls are in place over federally purchased equipment.
Program Information: Federal Program: Research and Development Cluster Assistance Listing Numbers: Various Federal Agencies: Various Award Year: Various Criteria or requirement: According to 2 CFR 200.313(d)(1), property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition found, including facts that support the deficiency identified in the finding and information to provide proper perspective for judging the prevalence and consequences of the finding: During our procedures over management’s process of observing physical inventory of equipment, 2 of our 40 sample sections were found to have been disposed of without being removed from the inventory listing. Both of these pieces of equipment were indicated as counted during the inventory count despite being disposed of prior to the count date. These two pieces of equipment were significantly aged, had no estimated remaining fair market value, and related to grants that had ended several years ago. Therefore, there are no questioned costs related to the missing equipment. Cause and possible asserted effect: The inventory count control was not operating effectively to detect and properly track the missing equipment. Failure to accurately count equipment and to maintain accurate property records may result in the University not properly safeguarding and maintaining equipment in accordance with Federal requirements. Identification of questioned costs and how they were computed: None Sample Statistically Valid: The sample was not intended to be, and was not, a statistically valid sample. Repeat finding from prior year: No Recommendation: We recommend management enhance their internal control processes and training of people performing inventory counts to ensure the data obtained during the inventory count is appropriately reviewed to ensure that count errors are detected and corrected. Views of Responsible Officials: Management agrees with the finding noted in this report. Management has developed a corrective action plan and is in the process of improving processes and internal control systems to ensure that effective controls are in place over federally purchased equipment.
Program Information: Federal Program: Research and Development Cluster Assistance Listing Numbers: Various Federal Agencies: Various Award Year: Various Criteria or requirement: According to 2 CFR 200.313(d)(1), property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition found, including facts that support the deficiency identified in the finding and information to provide proper perspective for judging the prevalence and consequences of the finding: During our procedures over management’s process of observing physical inventory of equipment, 2 of our 40 sample sections were found to have been disposed of without being removed from the inventory listing. Both of these pieces of equipment were indicated as counted during the inventory count despite being disposed of prior to the count date. These two pieces of equipment were significantly aged, had no estimated remaining fair market value, and related to grants that had ended several years ago. Therefore, there are no questioned costs related to the missing equipment. Cause and possible asserted effect: The inventory count control was not operating effectively to detect and properly track the missing equipment. Failure to accurately count equipment and to maintain accurate property records may result in the University not properly safeguarding and maintaining equipment in accordance with Federal requirements. Identification of questioned costs and how they were computed: None Sample Statistically Valid: The sample was not intended to be, and was not, a statistically valid sample. Repeat finding from prior year: No Recommendation: We recommend management enhance their internal control processes and training of people performing inventory counts to ensure the data obtained during the inventory count is appropriately reviewed to ensure that count errors are detected and corrected. Views of Responsible Officials: Management agrees with the finding noted in this report. Management has developed a corrective action plan and is in the process of improving processes and internal control systems to ensure that effective controls are in place over federally purchased equipment.
Program Information: Federal Program: Research and Development Cluster Assistance Listing Numbers: Various Federal Agencies: Various Award Year: Various Criteria or requirement: According to 2 CFR 200.313(d)(1), property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition found, including facts that support the deficiency identified in the finding and information to provide proper perspective for judging the prevalence and consequences of the finding: During our procedures over management’s process of observing physical inventory of equipment, 2 of our 40 sample sections were found to have been disposed of without being removed from the inventory listing. Both of these pieces of equipment were indicated as counted during the inventory count despite being disposed of prior to the count date. These two pieces of equipment were significantly aged, had no estimated remaining fair market value, and related to grants that had ended several years ago. Therefore, there are no questioned costs related to the missing equipment. Cause and possible asserted effect: The inventory count control was not operating effectively to detect and properly track the missing equipment. Failure to accurately count equipment and to maintain accurate property records may result in the University not properly safeguarding and maintaining equipment in accordance with Federal requirements. Identification of questioned costs and how they were computed: None Sample Statistically Valid: The sample was not intended to be, and was not, a statistically valid sample. Repeat finding from prior year: No Recommendation: We recommend management enhance their internal control processes and training of people performing inventory counts to ensure the data obtained during the inventory count is appropriately reviewed to ensure that count errors are detected and corrected. Views of Responsible Officials: Management agrees with the finding noted in this report. Management has developed a corrective action plan and is in the process of improving processes and internal control systems to ensure that effective controls are in place over federally purchased equipment.
Program Information: Federal Program: Research and Development Cluster Assistance Listing Numbers: Various Federal Agencies: Various Award Year: Various Criteria or requirement: According to 2 CFR 200.313(d)(1), property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition found, including facts that support the deficiency identified in the finding and information to provide proper perspective for judging the prevalence and consequences of the finding: During our procedures over management’s process of observing physical inventory of equipment, 2 of our 40 sample sections were found to have been disposed of without being removed from the inventory listing. Both of these pieces of equipment were indicated as counted during the inventory count despite being disposed of prior to the count date. These two pieces of equipment were significantly aged, had no estimated remaining fair market value, and related to grants that had ended several years ago. Therefore, there are no questioned costs related to the missing equipment. Cause and possible asserted effect: The inventory count control was not operating effectively to detect and properly track the missing equipment. Failure to accurately count equipment and to maintain accurate property records may result in the University not properly safeguarding and maintaining equipment in accordance with Federal requirements. Identification of questioned costs and how they were computed: None Sample Statistically Valid: The sample was not intended to be, and was not, a statistically valid sample. Repeat finding from prior year: No Recommendation: We recommend management enhance their internal control processes and training of people performing inventory counts to ensure the data obtained during the inventory count is appropriately reviewed to ensure that count errors are detected and corrected. Views of Responsible Officials: Management agrees with the finding noted in this report. Management has developed a corrective action plan and is in the process of improving processes and internal control systems to ensure that effective controls are in place over federally purchased equipment.
Program Information: Federal Program: Research and Development Cluster Assistance Listing Numbers: Various Federal Agencies: Various Award Year: Various Criteria or requirement: According to 2 CFR 200.313(d)(1), property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition found, including facts that support the deficiency identified in the finding and information to provide proper perspective for judging the prevalence and consequences of the finding: During our procedures over management’s process of observing physical inventory of equipment, 2 of our 40 sample sections were found to have been disposed of without being removed from the inventory listing. Both of these pieces of equipment were indicated as counted during the inventory count despite being disposed of prior to the count date. These two pieces of equipment were significantly aged, had no estimated remaining fair market value, and related to grants that had ended several years ago. Therefore, there are no questioned costs related to the missing equipment. Cause and possible asserted effect: The inventory count control was not operating effectively to detect and properly track the missing equipment. Failure to accurately count equipment and to maintain accurate property records may result in the University not properly safeguarding and maintaining equipment in accordance with Federal requirements. Identification of questioned costs and how they were computed: None Sample Statistically Valid: The sample was not intended to be, and was not, a statistically valid sample. Repeat finding from prior year: No Recommendation: We recommend management enhance their internal control processes and training of people performing inventory counts to ensure the data obtained during the inventory count is appropriately reviewed to ensure that count errors are detected and corrected. Views of Responsible Officials: Management agrees with the finding noted in this report. Management has developed a corrective action plan and is in the process of improving processes and internal control systems to ensure that effective controls are in place over federally purchased equipment.
Program Information: Federal Program: Research and Development Cluster Assistance Listing Numbers: Various Federal Agencies: Various Award Year: Various Criteria or requirement: According to 2 CFR 200.313(d)(1), property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition found, including facts that support the deficiency identified in the finding and information to provide proper perspective for judging the prevalence and consequences of the finding: During our procedures over management’s process of observing physical inventory of equipment, 2 of our 40 sample sections were found to have been disposed of without being removed from the inventory listing. Both of these pieces of equipment were indicated as counted during the inventory count despite being disposed of prior to the count date. These two pieces of equipment were significantly aged, had no estimated remaining fair market value, and related to grants that had ended several years ago. Therefore, there are no questioned costs related to the missing equipment. Cause and possible asserted effect: The inventory count control was not operating effectively to detect and properly track the missing equipment. Failure to accurately count equipment and to maintain accurate property records may result in the University not properly safeguarding and maintaining equipment in accordance with Federal requirements. Identification of questioned costs and how they were computed: None Sample Statistically Valid: The sample was not intended to be, and was not, a statistically valid sample. Repeat finding from prior year: No Recommendation: We recommend management enhance their internal control processes and training of people performing inventory counts to ensure the data obtained during the inventory count is appropriately reviewed to ensure that count errors are detected and corrected. Views of Responsible Officials: Management agrees with the finding noted in this report. Management has developed a corrective action plan and is in the process of improving processes and internal control systems to ensure that effective controls are in place over federally purchased equipment.
Program Information: Federal Program: Research and Development Cluster Assistance Listing Numbers: Various Federal Agencies: Various Award Year: Various Criteria or requirement: According to 2 CFR 200.313(d)(1), property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition found, including facts that support the deficiency identified in the finding and information to provide proper perspective for judging the prevalence and consequences of the finding: During our procedures over management’s process of observing physical inventory of equipment, 2 of our 40 sample sections were found to have been disposed of without being removed from the inventory listing. Both of these pieces of equipment were indicated as counted during the inventory count despite being disposed of prior to the count date. These two pieces of equipment were significantly aged, had no estimated remaining fair market value, and related to grants that had ended several years ago. Therefore, there are no questioned costs related to the missing equipment. Cause and possible asserted effect: The inventory count control was not operating effectively to detect and properly track the missing equipment. Failure to accurately count equipment and to maintain accurate property records may result in the University not properly safeguarding and maintaining equipment in accordance with Federal requirements. Identification of questioned costs and how they were computed: None Sample Statistically Valid: The sample was not intended to be, and was not, a statistically valid sample. Repeat finding from prior year: No Recommendation: We recommend management enhance their internal control processes and training of people performing inventory counts to ensure the data obtained during the inventory count is appropriately reviewed to ensure that count errors are detected and corrected. Views of Responsible Officials: Management agrees with the finding noted in this report. Management has developed a corrective action plan and is in the process of improving processes and internal control systems to ensure that effective controls are in place over federally purchased equipment.
Program Information: Federal Program: Research and Development Cluster Assistance Listing Numbers: Various Federal Agencies: Various Award Year: Various Criteria or requirement: According to 2 CFR 200.313(d)(1), property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition found, including facts that support the deficiency identified in the finding and information to provide proper perspective for judging the prevalence and consequences of the finding: During our procedures over management’s process of observing physical inventory of equipment, 2 of our 40 sample sections were found to have been disposed of without being removed from the inventory listing. Both of these pieces of equipment were indicated as counted during the inventory count despite being disposed of prior to the count date. These two pieces of equipment were significantly aged, had no estimated remaining fair market value, and related to grants that had ended several years ago. Therefore, there are no questioned costs related to the missing equipment. Cause and possible asserted effect: The inventory count control was not operating effectively to detect and properly track the missing equipment. Failure to accurately count equipment and to maintain accurate property records may result in the University not properly safeguarding and maintaining equipment in accordance with Federal requirements. Identification of questioned costs and how they were computed: None Sample Statistically Valid: The sample was not intended to be, and was not, a statistically valid sample. Repeat finding from prior year: No Recommendation: We recommend management enhance their internal control processes and training of people performing inventory counts to ensure the data obtained during the inventory count is appropriately reviewed to ensure that count errors are detected and corrected. Views of Responsible Officials: Management agrees with the finding noted in this report. Management has developed a corrective action plan and is in the process of improving processes and internal control systems to ensure that effective controls are in place over federally purchased equipment.
Program Information: Federal Program: Research and Development Cluster Assistance Listing Numbers: Various Federal Agencies: Various Award Year: Various Criteria or requirement: According to 2 CFR 200.313(d)(1), property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition found, including facts that support the deficiency identified in the finding and information to provide proper perspective for judging the prevalence and consequences of the finding: During our procedures over management’s process of observing physical inventory of equipment, 2 of our 40 sample sections were found to have been disposed of without being removed from the inventory listing. Both of these pieces of equipment were indicated as counted during the inventory count despite being disposed of prior to the count date. These two pieces of equipment were significantly aged, had no estimated remaining fair market value, and related to grants that had ended several years ago. Therefore, there are no questioned costs related to the missing equipment. Cause and possible asserted effect: The inventory count control was not operating effectively to detect and properly track the missing equipment. Failure to accurately count equipment and to maintain accurate property records may result in the University not properly safeguarding and maintaining equipment in accordance with Federal requirements. Identification of questioned costs and how they were computed: None Sample Statistically Valid: The sample was not intended to be, and was not, a statistically valid sample. Repeat finding from prior year: No Recommendation: We recommend management enhance their internal control processes and training of people performing inventory counts to ensure the data obtained during the inventory count is appropriately reviewed to ensure that count errors are detected and corrected. Views of Responsible Officials: Management agrees with the finding noted in this report. Management has developed a corrective action plan and is in the process of improving processes and internal control systems to ensure that effective controls are in place over federally purchased equipment.
Program Information: Federal Program: Research and Development Cluster Assistance Listing Numbers: Various Federal Agencies: Various Award Year: Various Criteria or requirement: According to 2 CFR 200.313(d)(1), property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition found, including facts that support the deficiency identified in the finding and information to provide proper perspective for judging the prevalence and consequences of the finding: During our procedures over management’s process of observing physical inventory of equipment, 2 of our 40 sample sections were found to have been disposed of without being removed from the inventory listing. Both of these pieces of equipment were indicated as counted during the inventory count despite being disposed of prior to the count date. These two pieces of equipment were significantly aged, had no estimated remaining fair market value, and related to grants that had ended several years ago. Therefore, there are no questioned costs related to the missing equipment. Cause and possible asserted effect: The inventory count control was not operating effectively to detect and properly track the missing equipment. Failure to accurately count equipment and to maintain accurate property records may result in the University not properly safeguarding and maintaining equipment in accordance with Federal requirements. Identification of questioned costs and how they were computed: None Sample Statistically Valid: The sample was not intended to be, and was not, a statistically valid sample. Repeat finding from prior year: No Recommendation: We recommend management enhance their internal control processes and training of people performing inventory counts to ensure the data obtained during the inventory count is appropriately reviewed to ensure that count errors are detected and corrected. Views of Responsible Officials: Management agrees with the finding noted in this report. Management has developed a corrective action plan and is in the process of improving processes and internal control systems to ensure that effective controls are in place over federally purchased equipment.
Program Information: Federal Program: Research and Development Cluster Assistance Listing Numbers: Various Federal Agencies: Various Award Year: Various Criteria or requirement: According to 2 CFR 200.313(d)(1), property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition found, including facts that support the deficiency identified in the finding and information to provide proper perspective for judging the prevalence and consequences of the finding: During our procedures over management’s process of observing physical inventory of equipment, 2 of our 40 sample sections were found to have been disposed of without being removed from the inventory listing. Both of these pieces of equipment were indicated as counted during the inventory count despite being disposed of prior to the count date. These two pieces of equipment were significantly aged, had no estimated remaining fair market value, and related to grants that had ended several years ago. Therefore, there are no questioned costs related to the missing equipment. Cause and possible asserted effect: The inventory count control was not operating effectively to detect and properly track the missing equipment. Failure to accurately count equipment and to maintain accurate property records may result in the University not properly safeguarding and maintaining equipment in accordance with Federal requirements. Identification of questioned costs and how they were computed: None Sample Statistically Valid: The sample was not intended to be, and was not, a statistically valid sample. Repeat finding from prior year: No Recommendation: We recommend management enhance their internal control processes and training of people performing inventory counts to ensure the data obtained during the inventory count is appropriately reviewed to ensure that count errors are detected and corrected. Views of Responsible Officials: Management agrees with the finding noted in this report. Management has developed a corrective action plan and is in the process of improving processes and internal control systems to ensure that effective controls are in place over federally purchased equipment.
Program Information: Federal Program: Research and Development Cluster Assistance Listing Numbers: Various Federal Agencies: Various Award Year: Various Criteria or requirement: According to 2 CFR 200.313(d)(1), property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition found, including facts that support the deficiency identified in the finding and information to provide proper perspective for judging the prevalence and consequences of the finding: During our procedures over management’s process of observing physical inventory of equipment, 2 of our 40 sample sections were found to have been disposed of without being removed from the inventory listing. Both of these pieces of equipment were indicated as counted during the inventory count despite being disposed of prior to the count date. These two pieces of equipment were significantly aged, had no estimated remaining fair market value, and related to grants that had ended several years ago. Therefore, there are no questioned costs related to the missing equipment. Cause and possible asserted effect: The inventory count control was not operating effectively to detect and properly track the missing equipment. Failure to accurately count equipment and to maintain accurate property records may result in the University not properly safeguarding and maintaining equipment in accordance with Federal requirements. Identification of questioned costs and how they were computed: None Sample Statistically Valid: The sample was not intended to be, and was not, a statistically valid sample. Repeat finding from prior year: No Recommendation: We recommend management enhance their internal control processes and training of people performing inventory counts to ensure the data obtained during the inventory count is appropriately reviewed to ensure that count errors are detected and corrected. Views of Responsible Officials: Management agrees with the finding noted in this report. Management has developed a corrective action plan and is in the process of improving processes and internal control systems to ensure that effective controls are in place over federally purchased equipment.
Program Information: Federal Program: Research and Development Cluster Assistance Listing Numbers: Various Federal Agencies: Various Award Year: Various Criteria or requirement: According to 2 CFR 200.313(d)(1), property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition found, including facts that support the deficiency identified in the finding and information to provide proper perspective for judging the prevalence and consequences of the finding: During our procedures over management’s process of observing physical inventory of equipment, 2 of our 40 sample sections were found to have been disposed of without being removed from the inventory listing. Both of these pieces of equipment were indicated as counted during the inventory count despite being disposed of prior to the count date. These two pieces of equipment were significantly aged, had no estimated remaining fair market value, and related to grants that had ended several years ago. Therefore, there are no questioned costs related to the missing equipment. Cause and possible asserted effect: The inventory count control was not operating effectively to detect and properly track the missing equipment. Failure to accurately count equipment and to maintain accurate property records may result in the University not properly safeguarding and maintaining equipment in accordance with Federal requirements. Identification of questioned costs and how they were computed: None Sample Statistically Valid: The sample was not intended to be, and was not, a statistically valid sample. Repeat finding from prior year: No Recommendation: We recommend management enhance their internal control processes and training of people performing inventory counts to ensure the data obtained during the inventory count is appropriately reviewed to ensure that count errors are detected and corrected. Views of Responsible Officials: Management agrees with the finding noted in this report. Management has developed a corrective action plan and is in the process of improving processes and internal control systems to ensure that effective controls are in place over federally purchased equipment.
Program Information: Federal Program: Research and Development Cluster Assistance Listing Numbers: Various Federal Agencies: Various Award Year: Various Criteria or requirement: According to 2 CFR 200.313(d)(1), property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition found, including facts that support the deficiency identified in the finding and information to provide proper perspective for judging the prevalence and consequences of the finding: During our procedures over management’s process of observing physical inventory of equipment, 2 of our 40 sample sections were found to have been disposed of without being removed from the inventory listing. Both of these pieces of equipment were indicated as counted during the inventory count despite being disposed of prior to the count date. These two pieces of equipment were significantly aged, had no estimated remaining fair market value, and related to grants that had ended several years ago. Therefore, there are no questioned costs related to the missing equipment. Cause and possible asserted effect: The inventory count control was not operating effectively to detect and properly track the missing equipment. Failure to accurately count equipment and to maintain accurate property records may result in the University not properly safeguarding and maintaining equipment in accordance with Federal requirements. Identification of questioned costs and how they were computed: None Sample Statistically Valid: The sample was not intended to be, and was not, a statistically valid sample. Repeat finding from prior year: No Recommendation: We recommend management enhance their internal control processes and training of people performing inventory counts to ensure the data obtained during the inventory count is appropriately reviewed to ensure that count errors are detected and corrected. Views of Responsible Officials: Management agrees with the finding noted in this report. Management has developed a corrective action plan and is in the process of improving processes and internal control systems to ensure that effective controls are in place over federally purchased equipment.
Program Information: Federal Program: Research and Development Cluster Assistance Listing Numbers: Various Federal Agencies: Various Award Year: Various Criteria or requirement: According to 2 CFR 200.313(d)(1), property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition found, including facts that support the deficiency identified in the finding and information to provide proper perspective for judging the prevalence and consequences of the finding: During our procedures over management’s process of observing physical inventory of equipment, 2 of our 40 sample sections were found to have been disposed of without being removed from the inventory listing. Both of these pieces of equipment were indicated as counted during the inventory count despite being disposed of prior to the count date. These two pieces of equipment were significantly aged, had no estimated remaining fair market value, and related to grants that had ended several years ago. Therefore, there are no questioned costs related to the missing equipment. Cause and possible asserted effect: The inventory count control was not operating effectively to detect and properly track the missing equipment. Failure to accurately count equipment and to maintain accurate property records may result in the University not properly safeguarding and maintaining equipment in accordance with Federal requirements. Identification of questioned costs and how they were computed: None Sample Statistically Valid: The sample was not intended to be, and was not, a statistically valid sample. Repeat finding from prior year: No Recommendation: We recommend management enhance their internal control processes and training of people performing inventory counts to ensure the data obtained during the inventory count is appropriately reviewed to ensure that count errors are detected and corrected. Views of Responsible Officials: Management agrees with the finding noted in this report. Management has developed a corrective action plan and is in the process of improving processes and internal control systems to ensure that effective controls are in place over federally purchased equipment.
Program Information: Federal Program: Research and Development Cluster Assistance Listing Numbers: Various Federal Agencies: Various Award Year: Various Criteria or requirement: According to 2 CFR 200.313(d)(1), property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition found, including facts that support the deficiency identified in the finding and information to provide proper perspective for judging the prevalence and consequences of the finding: During our procedures over management’s process of observing physical inventory of equipment, 2 of our 40 sample sections were found to have been disposed of without being removed from the inventory listing. Both of these pieces of equipment were indicated as counted during the inventory count despite being disposed of prior to the count date. These two pieces of equipment were significantly aged, had no estimated remaining fair market value, and related to grants that had ended several years ago. Therefore, there are no questioned costs related to the missing equipment. Cause and possible asserted effect: The inventory count control was not operating effectively to detect and properly track the missing equipment. Failure to accurately count equipment and to maintain accurate property records may result in the University not properly safeguarding and maintaining equipment in accordance with Federal requirements. Identification of questioned costs and how they were computed: None Sample Statistically Valid: The sample was not intended to be, and was not, a statistically valid sample. Repeat finding from prior year: No Recommendation: We recommend management enhance their internal control processes and training of people performing inventory counts to ensure the data obtained during the inventory count is appropriately reviewed to ensure that count errors are detected and corrected. Views of Responsible Officials: Management agrees with the finding noted in this report. Management has developed a corrective action plan and is in the process of improving processes and internal control systems to ensure that effective controls are in place over federally purchased equipment.
Program Information: Federal Program: Research and Development Cluster Assistance Listing Numbers: Various Federal Agencies: Various Award Year: Various Criteria or requirement: According to 2 CFR 200.313(d)(1), property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition found, including facts that support the deficiency identified in the finding and information to provide proper perspective for judging the prevalence and consequences of the finding: During our procedures over management’s process of observing physical inventory of equipment, 2 of our 40 sample sections were found to have been disposed of without being removed from the inventory listing. Both of these pieces of equipment were indicated as counted during the inventory count despite being disposed of prior to the count date. These two pieces of equipment were significantly aged, had no estimated remaining fair market value, and related to grants that had ended several years ago. Therefore, there are no questioned costs related to the missing equipment. Cause and possible asserted effect: The inventory count control was not operating effectively to detect and properly track the missing equipment. Failure to accurately count equipment and to maintain accurate property records may result in the University not properly safeguarding and maintaining equipment in accordance with Federal requirements. Identification of questioned costs and how they were computed: None Sample Statistically Valid: The sample was not intended to be, and was not, a statistically valid sample. Repeat finding from prior year: No Recommendation: We recommend management enhance their internal control processes and training of people performing inventory counts to ensure the data obtained during the inventory count is appropriately reviewed to ensure that count errors are detected and corrected. Views of Responsible Officials: Management agrees with the finding noted in this report. Management has developed a corrective action plan and is in the process of improving processes and internal control systems to ensure that effective controls are in place over federally purchased equipment.
Program Information: Federal Program: Research and Development Cluster Assistance Listing Numbers: Various Federal Agencies: Various Award Year: Various Criteria or requirement: According to 2 CFR 200.313(d)(1), property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition found, including facts that support the deficiency identified in the finding and information to provide proper perspective for judging the prevalence and consequences of the finding: During our procedures over management’s process of observing physical inventory of equipment, 2 of our 40 sample sections were found to have been disposed of without being removed from the inventory listing. Both of these pieces of equipment were indicated as counted during the inventory count despite being disposed of prior to the count date. These two pieces of equipment were significantly aged, had no estimated remaining fair market value, and related to grants that had ended several years ago. Therefore, there are no questioned costs related to the missing equipment. Cause and possible asserted effect: The inventory count control was not operating effectively to detect and properly track the missing equipment. Failure to accurately count equipment and to maintain accurate property records may result in the University not properly safeguarding and maintaining equipment in accordance with Federal requirements. Identification of questioned costs and how they were computed: None Sample Statistically Valid: The sample was not intended to be, and was not, a statistically valid sample. Repeat finding from prior year: No Recommendation: We recommend management enhance their internal control processes and training of people performing inventory counts to ensure the data obtained during the inventory count is appropriately reviewed to ensure that count errors are detected and corrected. Views of Responsible Officials: Management agrees with the finding noted in this report. Management has developed a corrective action plan and is in the process of improving processes and internal control systems to ensure that effective controls are in place over federally purchased equipment.
Program Information: Federal Program: Research and Development Cluster Assistance Listing Numbers: Various Federal Agencies: Various Award Year: Various Criteria or requirement: According to 2 CFR 200.313(d)(1), property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition found, including facts that support the deficiency identified in the finding and information to provide proper perspective for judging the prevalence and consequences of the finding: During our procedures over management’s process of observing physical inventory of equipment, 2 of our 40 sample sections were found to have been disposed of without being removed from the inventory listing. Both of these pieces of equipment were indicated as counted during the inventory count despite being disposed of prior to the count date. These two pieces of equipment were significantly aged, had no estimated remaining fair market value, and related to grants that had ended several years ago. Therefore, there are no questioned costs related to the missing equipment. Cause and possible asserted effect: The inventory count control was not operating effectively to detect and properly track the missing equipment. Failure to accurately count equipment and to maintain accurate property records may result in the University not properly safeguarding and maintaining equipment in accordance with Federal requirements. Identification of questioned costs and how they were computed: None Sample Statistically Valid: The sample was not intended to be, and was not, a statistically valid sample. Repeat finding from prior year: No Recommendation: We recommend management enhance their internal control processes and training of people performing inventory counts to ensure the data obtained during the inventory count is appropriately reviewed to ensure that count errors are detected and corrected. Views of Responsible Officials: Management agrees with the finding noted in this report. Management has developed a corrective action plan and is in the process of improving processes and internal control systems to ensure that effective controls are in place over federally purchased equipment.
Program Information: Federal Program: Research and Development Cluster Assistance Listing Numbers: Various Federal Agencies: Various Award Year: Various Criteria or requirement: According to 2 CFR 200.313(d)(1), property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition found, including facts that support the deficiency identified in the finding and information to provide proper perspective for judging the prevalence and consequences of the finding: During our procedures over management’s process of observing physical inventory of equipment, 2 of our 40 sample sections were found to have been disposed of without being removed from the inventory listing. Both of these pieces of equipment were indicated as counted during the inventory count despite being disposed of prior to the count date. These two pieces of equipment were significantly aged, had no estimated remaining fair market value, and related to grants that had ended several years ago. Therefore, there are no questioned costs related to the missing equipment. Cause and possible asserted effect: The inventory count control was not operating effectively to detect and properly track the missing equipment. Failure to accurately count equipment and to maintain accurate property records may result in the University not properly safeguarding and maintaining equipment in accordance with Federal requirements. Identification of questioned costs and how they were computed: None Sample Statistically Valid: The sample was not intended to be, and was not, a statistically valid sample. Repeat finding from prior year: No Recommendation: We recommend management enhance their internal control processes and training of people performing inventory counts to ensure the data obtained during the inventory count is appropriately reviewed to ensure that count errors are detected and corrected. Views of Responsible Officials: Management agrees with the finding noted in this report. Management has developed a corrective action plan and is in the process of improving processes and internal control systems to ensure that effective controls are in place over federally purchased equipment.
Program Information: Federal Program: Research and Development Cluster Assistance Listing Numbers: Various Federal Agencies: Various Award Year: Various Criteria or requirement: According to 2 CFR 200.313(d)(1), property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition found, including facts that support the deficiency identified in the finding and information to provide proper perspective for judging the prevalence and consequences of the finding: During our procedures over management’s process of observing physical inventory of equipment, 2 of our 40 sample sections were found to have been disposed of without being removed from the inventory listing. Both of these pieces of equipment were indicated as counted during the inventory count despite being disposed of prior to the count date. These two pieces of equipment were significantly aged, had no estimated remaining fair market value, and related to grants that had ended several years ago. Therefore, there are no questioned costs related to the missing equipment. Cause and possible asserted effect: The inventory count control was not operating effectively to detect and properly track the missing equipment. Failure to accurately count equipment and to maintain accurate property records may result in the University not properly safeguarding and maintaining equipment in accordance with Federal requirements. Identification of questioned costs and how they were computed: None Sample Statistically Valid: The sample was not intended to be, and was not, a statistically valid sample. Repeat finding from prior year: No Recommendation: We recommend management enhance their internal control processes and training of people performing inventory counts to ensure the data obtained during the inventory count is appropriately reviewed to ensure that count errors are detected and corrected. Views of Responsible Officials: Management agrees with the finding noted in this report. Management has developed a corrective action plan and is in the process of improving processes and internal control systems to ensure that effective controls are in place over federally purchased equipment.
Program Information: Federal Program: Research and Development Cluster Assistance Listing Numbers: Various Federal Agencies: Various Award Year: Various Criteria or requirement: According to 2 CFR 200.313(d)(1), property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition found, including facts that support the deficiency identified in the finding and information to provide proper perspective for judging the prevalence and consequences of the finding: During our procedures over management’s process of observing physical inventory of equipment, 2 of our 40 sample sections were found to have been disposed of without being removed from the inventory listing. Both of these pieces of equipment were indicated as counted during the inventory count despite being disposed of prior to the count date. These two pieces of equipment were significantly aged, had no estimated remaining fair market value, and related to grants that had ended several years ago. Therefore, there are no questioned costs related to the missing equipment. Cause and possible asserted effect: The inventory count control was not operating effectively to detect and properly track the missing equipment. Failure to accurately count equipment and to maintain accurate property records may result in the University not properly safeguarding and maintaining equipment in accordance with Federal requirements. Identification of questioned costs and how they were computed: None Sample Statistically Valid: The sample was not intended to be, and was not, a statistically valid sample. Repeat finding from prior year: No Recommendation: We recommend management enhance their internal control processes and training of people performing inventory counts to ensure the data obtained during the inventory count is appropriately reviewed to ensure that count errors are detected and corrected. Views of Responsible Officials: Management agrees with the finding noted in this report. Management has developed a corrective action plan and is in the process of improving processes and internal control systems to ensure that effective controls are in place over federally purchased equipment.
Program Information: Federal Program: Research and Development Cluster Assistance Listing Numbers: Various Federal Agencies: Various Award Year: Various Criteria or requirement: According to 2 CFR 200.313(d)(1), property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition found, including facts that support the deficiency identified in the finding and information to provide proper perspective for judging the prevalence and consequences of the finding: During our procedures over management’s process of observing physical inventory of equipment, 2 of our 40 sample sections were found to have been disposed of without being removed from the inventory listing. Both of these pieces of equipment were indicated as counted during the inventory count despite being disposed of prior to the count date. These two pieces of equipment were significantly aged, had no estimated remaining fair market value, and related to grants that had ended several years ago. Therefore, there are no questioned costs related to the missing equipment. Cause and possible asserted effect: The inventory count control was not operating effectively to detect and properly track the missing equipment. Failure to accurately count equipment and to maintain accurate property records may result in the University not properly safeguarding and maintaining equipment in accordance with Federal requirements. Identification of questioned costs and how they were computed: None Sample Statistically Valid: The sample was not intended to be, and was not, a statistically valid sample. Repeat finding from prior year: No Recommendation: We recommend management enhance their internal control processes and training of people performing inventory counts to ensure the data obtained during the inventory count is appropriately reviewed to ensure that count errors are detected and corrected. Views of Responsible Officials: Management agrees with the finding noted in this report. Management has developed a corrective action plan and is in the process of improving processes and internal control systems to ensure that effective controls are in place over federally purchased equipment.
Program Information: Federal Program: Research and Development Cluster Assistance Listing Numbers: Various Federal Agencies: Various Award Year: Various Criteria or requirement: According to 2 CFR 200.313(d)(1), property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition found, including facts that support the deficiency identified in the finding and information to provide proper perspective for judging the prevalence and consequences of the finding: During our procedures over management’s process of observing physical inventory of equipment, 2 of our 40 sample sections were found to have been disposed of without being removed from the inventory listing. Both of these pieces of equipment were indicated as counted during the inventory count despite being disposed of prior to the count date. These two pieces of equipment were significantly aged, had no estimated remaining fair market value, and related to grants that had ended several years ago. Therefore, there are no questioned costs related to the missing equipment. Cause and possible asserted effect: The inventory count control was not operating effectively to detect and properly track the missing equipment. Failure to accurately count equipment and to maintain accurate property records may result in the University not properly safeguarding and maintaining equipment in accordance with Federal requirements. Identification of questioned costs and how they were computed: None Sample Statistically Valid: The sample was not intended to be, and was not, a statistically valid sample. Repeat finding from prior year: No Recommendation: We recommend management enhance their internal control processes and training of people performing inventory counts to ensure the data obtained during the inventory count is appropriately reviewed to ensure that count errors are detected and corrected. Views of Responsible Officials: Management agrees with the finding noted in this report. Management has developed a corrective action plan and is in the process of improving processes and internal control systems to ensure that effective controls are in place over federally purchased equipment.
Program Information: Federal Program: Research and Development Cluster Assistance Listing Numbers: Various Federal Agencies: Various Award Year: Various Criteria or requirement: According to 2 CFR 200.313(d)(1), property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition found, including facts that support the deficiency identified in the finding and information to provide proper perspective for judging the prevalence and consequences of the finding: During our procedures over management’s process of observing physical inventory of equipment, 2 of our 40 sample sections were found to have been disposed of without being removed from the inventory listing. Both of these pieces of equipment were indicated as counted during the inventory count despite being disposed of prior to the count date. These two pieces of equipment were significantly aged, had no estimated remaining fair market value, and related to grants that had ended several years ago. Therefore, there are no questioned costs related to the missing equipment. Cause and possible asserted effect: The inventory count control was not operating effectively to detect and properly track the missing equipment. Failure to accurately count equipment and to maintain accurate property records may result in the University not properly safeguarding and maintaining equipment in accordance with Federal requirements. Identification of questioned costs and how they were computed: None Sample Statistically Valid: The sample was not intended to be, and was not, a statistically valid sample. Repeat finding from prior year: No Recommendation: We recommend management enhance their internal control processes and training of people performing inventory counts to ensure the data obtained during the inventory count is appropriately reviewed to ensure that count errors are detected and corrected. Views of Responsible Officials: Management agrees with the finding noted in this report. Management has developed a corrective action plan and is in the process of improving processes and internal control systems to ensure that effective controls are in place over federally purchased equipment.
Program Information: Federal Program: Research and Development Cluster Assistance Listing Numbers: Various Federal Agencies: Various Award Year: Various Criteria or requirement: According to 2 CFR 200.313(d)(1), property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition found, including facts that support the deficiency identified in the finding and information to provide proper perspective for judging the prevalence and consequences of the finding: During our procedures over management’s process of observing physical inventory of equipment, 2 of our 40 sample sections were found to have been disposed of without being removed from the inventory listing. Both of these pieces of equipment were indicated as counted during the inventory count despite being disposed of prior to the count date. These two pieces of equipment were significantly aged, had no estimated remaining fair market value, and related to grants that had ended several years ago. Therefore, there are no questioned costs related to the missing equipment. Cause and possible asserted effect: The inventory count control was not operating effectively to detect and properly track the missing equipment. Failure to accurately count equipment and to maintain accurate property records may result in the University not properly safeguarding and maintaining equipment in accordance with Federal requirements. Identification of questioned costs and how they were computed: None Sample Statistically Valid: The sample was not intended to be, and was not, a statistically valid sample. Repeat finding from prior year: No Recommendation: We recommend management enhance their internal control processes and training of people performing inventory counts to ensure the data obtained during the inventory count is appropriately reviewed to ensure that count errors are detected and corrected. Views of Responsible Officials: Management agrees with the finding noted in this report. Management has developed a corrective action plan and is in the process of improving processes and internal control systems to ensure that effective controls are in place over federally purchased equipment.
Program Information: Federal Program: Research and Development Cluster Assistance Listing Numbers: Various Federal Agencies: Various Award Year: Various Criteria or requirement: According to 2 CFR 200.313(d)(1), property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition found, including facts that support the deficiency identified in the finding and information to provide proper perspective for judging the prevalence and consequences of the finding: During our procedures over management’s process of observing physical inventory of equipment, 2 of our 40 sample sections were found to have been disposed of without being removed from the inventory listing. Both of these pieces of equipment were indicated as counted during the inventory count despite being disposed of prior to the count date. These two pieces of equipment were significantly aged, had no estimated remaining fair market value, and related to grants that had ended several years ago. Therefore, there are no questioned costs related to the missing equipment. Cause and possible asserted effect: The inventory count control was not operating effectively to detect and properly track the missing equipment. Failure to accurately count equipment and to maintain accurate property records may result in the University not properly safeguarding and maintaining equipment in accordance with Federal requirements. Identification of questioned costs and how they were computed: None Sample Statistically Valid: The sample was not intended to be, and was not, a statistically valid sample. Repeat finding from prior year: No Recommendation: We recommend management enhance their internal control processes and training of people performing inventory counts to ensure the data obtained during the inventory count is appropriately reviewed to ensure that count errors are detected and corrected. Views of Responsible Officials: Management agrees with the finding noted in this report. Management has developed a corrective action plan and is in the process of improving processes and internal control systems to ensure that effective controls are in place over federally purchased equipment.
Program Information: Federal Program: Research and Development Cluster Assistance Listing Numbers: Various Federal Agencies: Various Award Year: Various Criteria or requirement: According to 2 CFR 200.313(d)(1), property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition found, including facts that support the deficiency identified in the finding and information to provide proper perspective for judging the prevalence and consequences of the finding: During our procedures over management’s process of observing physical inventory of equipment, 2 of our 40 sample sections were found to have been disposed of without being removed from the inventory listing. Both of these pieces of equipment were indicated as counted during the inventory count despite being disposed of prior to the count date. These two pieces of equipment were significantly aged, had no estimated remaining fair market value, and related to grants that had ended several years ago. Therefore, there are no questioned costs related to the missing equipment. Cause and possible asserted effect: The inventory count control was not operating effectively to detect and properly track the missing equipment. Failure to accurately count equipment and to maintain accurate property records may result in the University not properly safeguarding and maintaining equipment in accordance with Federal requirements. Identification of questioned costs and how they were computed: None Sample Statistically Valid: The sample was not intended to be, and was not, a statistically valid sample. Repeat finding from prior year: No Recommendation: We recommend management enhance their internal control processes and training of people performing inventory counts to ensure the data obtained during the inventory count is appropriately reviewed to ensure that count errors are detected and corrected. Views of Responsible Officials: Management agrees with the finding noted in this report. Management has developed a corrective action plan and is in the process of improving processes and internal control systems to ensure that effective controls are in place over federally purchased equipment.
Program Information: Federal Program: Research and Development Cluster Assistance Listing Numbers: Various Federal Agencies: Various Award Year: Various Criteria or requirement: According to 2 CFR 200.313(d)(1), property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition found, including facts that support the deficiency identified in the finding and information to provide proper perspective for judging the prevalence and consequences of the finding: During our procedures over management’s process of observing physical inventory of equipment, 2 of our 40 sample sections were found to have been disposed of without being removed from the inventory listing. Both of these pieces of equipment were indicated as counted during the inventory count despite being disposed of prior to the count date. These two pieces of equipment were significantly aged, had no estimated remaining fair market value, and related to grants that had ended several years ago. Therefore, there are no questioned costs related to the missing equipment. Cause and possible asserted effect: The inventory count control was not operating effectively to detect and properly track the missing equipment. Failure to accurately count equipment and to maintain accurate property records may result in the University not properly safeguarding and maintaining equipment in accordance with Federal requirements. Identification of questioned costs and how they were computed: None Sample Statistically Valid: The sample was not intended to be, and was not, a statistically valid sample. Repeat finding from prior year: No Recommendation: We recommend management enhance their internal control processes and training of people performing inventory counts to ensure the data obtained during the inventory count is appropriately reviewed to ensure that count errors are detected and corrected. Views of Responsible Officials: Management agrees with the finding noted in this report. Management has developed a corrective action plan and is in the process of improving processes and internal control systems to ensure that effective controls are in place over federally purchased equipment.
Program Information: Federal Program: Research and Development Cluster Assistance Listing Numbers: Various Federal Agencies: Various Award Year: Various Criteria or requirement: According to 2 CFR 200.313(d)(1), property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition found, including facts that support the deficiency identified in the finding and information to provide proper perspective for judging the prevalence and consequences of the finding: During our procedures over management’s process of observing physical inventory of equipment, 2 of our 40 sample sections were found to have been disposed of without being removed from the inventory listing. Both of these pieces of equipment were indicated as counted during the inventory count despite being disposed of prior to the count date. These two pieces of equipment were significantly aged, had no estimated remaining fair market value, and related to grants that had ended several years ago. Therefore, there are no questioned costs related to the missing equipment. Cause and possible asserted effect: The inventory count control was not operating effectively to detect and properly track the missing equipment. Failure to accurately count equipment and to maintain accurate property records may result in the University not properly safeguarding and maintaining equipment in accordance with Federal requirements. Identification of questioned costs and how they were computed: None Sample Statistically Valid: The sample was not intended to be, and was not, a statistically valid sample. Repeat finding from prior year: No Recommendation: We recommend management enhance their internal control processes and training of people performing inventory counts to ensure the data obtained during the inventory count is appropriately reviewed to ensure that count errors are detected and corrected. Views of Responsible Officials: Management agrees with the finding noted in this report. Management has developed a corrective action plan and is in the process of improving processes and internal control systems to ensure that effective controls are in place over federally purchased equipment.
Program Information: Federal Program: Research and Development Cluster Assistance Listing Numbers: Various Federal Agencies: Various Award Year: Various Criteria or requirement: According to 2 CFR 200.313(d)(1), property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition found, including facts that support the deficiency identified in the finding and information to provide proper perspective for judging the prevalence and consequences of the finding: During our procedures over management’s process of observing physical inventory of equipment, 2 of our 40 sample sections were found to have been disposed of without being removed from the inventory listing. Both of these pieces of equipment were indicated as counted during the inventory count despite being disposed of prior to the count date. These two pieces of equipment were significantly aged, had no estimated remaining fair market value, and related to grants that had ended several years ago. Therefore, there are no questioned costs related to the missing equipment. Cause and possible asserted effect: The inventory count control was not operating effectively to detect and properly track the missing equipment. Failure to accurately count equipment and to maintain accurate property records may result in the University not properly safeguarding and maintaining equipment in accordance with Federal requirements. Identification of questioned costs and how they were computed: None Sample Statistically Valid: The sample was not intended to be, and was not, a statistically valid sample. Repeat finding from prior year: No Recommendation: We recommend management enhance their internal control processes and training of people performing inventory counts to ensure the data obtained during the inventory count is appropriately reviewed to ensure that count errors are detected and corrected. Views of Responsible Officials: Management agrees with the finding noted in this report. Management has developed a corrective action plan and is in the process of improving processes and internal control systems to ensure that effective controls are in place over federally purchased equipment.
Program Information: Federal Program: Research and Development Cluster Assistance Listing Numbers: Various Federal Agencies: Various Award Year: Various Criteria or requirement: According to 2 CFR 200.313(d)(1), property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition found, including facts that support the deficiency identified in the finding and information to provide proper perspective for judging the prevalence and consequences of the finding: During our procedures over management’s process of observing physical inventory of equipment, 2 of our 40 sample sections were found to have been disposed of without being removed from the inventory listing. Both of these pieces of equipment were indicated as counted during the inventory count despite being disposed of prior to the count date. These two pieces of equipment were significantly aged, had no estimated remaining fair market value, and related to grants that had ended several years ago. Therefore, there are no questioned costs related to the missing equipment. Cause and possible asserted effect: The inventory count control was not operating effectively to detect and properly track the missing equipment. Failure to accurately count equipment and to maintain accurate property records may result in the University not properly safeguarding and maintaining equipment in accordance with Federal requirements. Identification of questioned costs and how they were computed: None Sample Statistically Valid: The sample was not intended to be, and was not, a statistically valid sample. Repeat finding from prior year: No Recommendation: We recommend management enhance their internal control processes and training of people performing inventory counts to ensure the data obtained during the inventory count is appropriately reviewed to ensure that count errors are detected and corrected. Views of Responsible Officials: Management agrees with the finding noted in this report. Management has developed a corrective action plan and is in the process of improving processes and internal control systems to ensure that effective controls are in place over federally purchased equipment.
Program Information: Federal Program: Research and Development Cluster Assistance Listing Numbers: Various Federal Agencies: Various Award Year: Various Criteria or requirement: According to 2 CFR 200.313(d)(1), property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition found, including facts that support the deficiency identified in the finding and information to provide proper perspective for judging the prevalence and consequences of the finding: During our procedures over management’s process of observing physical inventory of equipment, 2 of our 40 sample sections were found to have been disposed of without being removed from the inventory listing. Both of these pieces of equipment were indicated as counted during the inventory count despite being disposed of prior to the count date. These two pieces of equipment were significantly aged, had no estimated remaining fair market value, and related to grants that had ended several years ago. Therefore, there are no questioned costs related to the missing equipment. Cause and possible asserted effect: The inventory count control was not operating effectively to detect and properly track the missing equipment. Failure to accurately count equipment and to maintain accurate property records may result in the University not properly safeguarding and maintaining equipment in accordance with Federal requirements. Identification of questioned costs and how they were computed: None Sample Statistically Valid: The sample was not intended to be, and was not, a statistically valid sample. Repeat finding from prior year: No Recommendation: We recommend management enhance their internal control processes and training of people performing inventory counts to ensure the data obtained during the inventory count is appropriately reviewed to ensure that count errors are detected and corrected. Views of Responsible Officials: Management agrees with the finding noted in this report. Management has developed a corrective action plan and is in the process of improving processes and internal control systems to ensure that effective controls are in place over federally purchased equipment.
Finding 2023-001 Information on the federal program: Subject: Education Stabilization Fund – Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions - Wage Rate Requirements Audit Findings: Material Weakness, Noncompliance Criteria: 2 CFR section 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 29 CFR 5.5 states in part: a.The Agency head shall cause or require the contracting officer to insert in full in any contract in excess of $2,000 which is entered into for the actual construction, alteration and/or repair, including painting and decorating, of a public building or public work, or building or work financed in whole or in part from Federal funds or in accordance with guarantees of a Federal agency or financed from funds obtained by pledge of any contract of a Federal agency to make a loan, grant or annual contribution (except where a different meaning is expressly indicated), and which is subject to the labor standards provisions of any of the acts listed in §5.1, the following clauses… (1) Minimum wages. (i) All laborers and mechanics employed or working upon the site of the work (or under the United States Housing Act of 1937 or under the Housing Act of 1949 in the construction or development of the project), will be paid unconditionally and not less often than once a week, and without subsequent deduction or rebate on any account (except such payroll deductions as are permitted by regulations issued by the Secretary of Labor under the Copeland Act (29 CFR part 3)), the full amount of wages and bona fide fringe benefits (or cash equivalents thereof) due at time of payment computed at rates not less than those contained in the wage determination of the Secretary of Labor which is attached hereto and made a part hereof, regardless of any contractual relationship which may be alleged to exist between the contractor and such laborers and mechanics… (3)(ii)(A) The contractor shall submit weekly for each week in which any contract work is performed a copy of all payrolls to the (write in name of appropriate federal agency) if the agency is a party to the contract, but if the agency is not such a party, the contractor will submit the payrolls to the applicant, sponsor, or owner, as the case may be, for transmission to the (write in name of agency). 2 CFR 200 Appendix II states in part: In addition to other provisions required by the Federal agency or non-Federal entity; all contracts made by the non-Federal entity under the Federal award must contain provisions covering the following, as applicable. . . . (D) Davis-Bacon Act, as amended (40 U.S.C. 3141-3148). When required by Federal program legislation, all prime construction contracts in excess of $2,000 awarded by non-Federal entities must include a provision for compliance with the Davis-Bacon Act (40 U.S.C. 3141-3144, and 3146-3148) as supplemented by Department of Labor regulations (29 CFR Part 5, “Labor Standards Provisions Applicable to Contracts Covering Federally Financed and Assisted Construction”). In accordance with the statute, contractors must be required to pay wages to laborers and mechanics at a rate not less than the prevailing wages specified in a wage determination made by the Secretary of Labor. In addition, contractors must be required to pay wages not less than once a week.. . .” Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Special Tests and Provisions – Wage Rate Requirements compliance requirements. The School Corporation did not include Davis Bacon wage rate requirements in its contract with vendor which includes labor. The School Corporation did not obtain the weekly payroll reports certifications from a construction company and its subcontractors for a building project. Cause: The School Corporation's management had not developed a system of internal controls to ensure compliance with the compliance requirements listed above. Effect: The failure to design and implement an effective internal control system enabled material noncompliance to go undetected. Noncompliance with the grant agreement and the Special Tests and Provisions – Wage Rate Requirements compliance requirement could result in the loss of future federal funds to the School Corporation. Questioned Costs: There were no questioned costs identified. Context: The School Corporation did not have an internal control designed to collect the weekly payroll reports certifications from a construction company and its subcontractors, as applicable, for building projects which included playground equipment. As of June 30, 2023, $75,190 was disbursed related to this capital project. The construction payments represented approximately 2.7% of the Education Stabilization Fund expenditures for the audit period. Therefore, no review was performed to ensure that pay rates complied with the federal wage rate requirements. The construction contracts did not include clauses for federal wage rate requirements. Identification as a repeat finding: No. Recommendation: We recommend the School Corporation include Davis-Bacon wage requirements in vendor contracts which are federally funded and implement a formal process to ensure the required weekly payroll report certifications are collected and reviewed by management to ensure compliance with the federal wage rate requirements. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has prepared a corrective action plan.
Finding 2023-001 Information on the federal program: Subject: Education Stabilization Fund – Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions - Wage Rate Requirements Audit Findings: Material Weakness, Noncompliance Criteria: 2 CFR section 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 29 CFR 5.5 states in part: a.The Agency head shall cause or require the contracting officer to insert in full in any contract in excess of $2,000 which is entered into for the actual construction, alteration and/or repair, including painting and decorating, of a public building or public work, or building or work financed in whole or in part from Federal funds or in accordance with guarantees of a Federal agency or financed from funds obtained by pledge of any contract of a Federal agency to make a loan, grant or annual contribution (except where a different meaning is expressly indicated), and which is subject to the labor standards provisions of any of the acts listed in §5.1, the following clauses… (1) Minimum wages. (i) All laborers and mechanics employed or working upon the site of the work (or under the United States Housing Act of 1937 or under the Housing Act of 1949 in the construction or development of the project), will be paid unconditionally and not less often than once a week, and without subsequent deduction or rebate on any account (except such payroll deductions as are permitted by regulations issued by the Secretary of Labor under the Copeland Act (29 CFR part 3)), the full amount of wages and bona fide fringe benefits (or cash equivalents thereof) due at time of payment computed at rates not less than those contained in the wage determination of the Secretary of Labor which is attached hereto and made a part hereof, regardless of any contractual relationship which may be alleged to exist between the contractor and such laborers and mechanics… (3)(ii)(A) The contractor shall submit weekly for each week in which any contract work is performed a copy of all payrolls to the (write in name of appropriate federal agency) if the agency is a party to the contract, but if the agency is not such a party, the contractor will submit the payrolls to the applicant, sponsor, or owner, as the case may be, for transmission to the (write in name of agency). 2 CFR 200 Appendix II states in part: In addition to other provisions required by the Federal agency or non-Federal entity; all contracts made by the non-Federal entity under the Federal award must contain provisions covering the following, as applicable. . . . (D) Davis-Bacon Act, as amended (40 U.S.C. 3141-3148). When required by Federal program legislation, all prime construction contracts in excess of $2,000 awarded by non-Federal entities must include a provision for compliance with the Davis-Bacon Act (40 U.S.C. 3141-3144, and 3146-3148) as supplemented by Department of Labor regulations (29 CFR Part 5, “Labor Standards Provisions Applicable to Contracts Covering Federally Financed and Assisted Construction”). In accordance with the statute, contractors must be required to pay wages to laborers and mechanics at a rate not less than the prevailing wages specified in a wage determination made by the Secretary of Labor. In addition, contractors must be required to pay wages not less than once a week.. . .” Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Special Tests and Provisions – Wage Rate Requirements compliance requirements. The School Corporation did not include Davis Bacon wage rate requirements in its contract with vendor which includes labor. The School Corporation did not obtain the weekly payroll reports certifications from a construction company and its subcontractors for a building project. Cause: The School Corporation's management had not developed a system of internal controls to ensure compliance with the compliance requirements listed above. Effect: The failure to design and implement an effective internal control system enabled material noncompliance to go undetected. Noncompliance with the grant agreement and the Special Tests and Provisions – Wage Rate Requirements compliance requirement could result in the loss of future federal funds to the School Corporation. Questioned Costs: There were no questioned costs identified. Context: The School Corporation did not have an internal control designed to collect the weekly payroll reports certifications from a construction company and its subcontractors, as applicable, for building projects which included playground equipment. As of June 30, 2023, $75,190 was disbursed related to this capital project. The construction payments represented approximately 2.7% of the Education Stabilization Fund expenditures for the audit period. Therefore, no review was performed to ensure that pay rates complied with the federal wage rate requirements. The construction contracts did not include clauses for federal wage rate requirements. Identification as a repeat finding: No. Recommendation: We recommend the School Corporation include Davis-Bacon wage requirements in vendor contracts which are federally funded and implement a formal process to ensure the required weekly payroll report certifications are collected and reviewed by management to ensure compliance with the federal wage rate requirements. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has prepared a corrective action plan.
Finding 2023-001 Information on the federal program: Subject: Education Stabilization Fund – Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions - Wage Rate Requirements Audit Findings: Material Weakness, Noncompliance Criteria: 2 CFR section 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 29 CFR 5.5 states in part: a.The Agency head shall cause or require the contracting officer to insert in full in any contract in excess of $2,000 which is entered into for the actual construction, alteration and/or repair, including painting and decorating, of a public building or public work, or building or work financed in whole or in part from Federal funds or in accordance with guarantees of a Federal agency or financed from funds obtained by pledge of any contract of a Federal agency to make a loan, grant or annual contribution (except where a different meaning is expressly indicated), and which is subject to the labor standards provisions of any of the acts listed in §5.1, the following clauses… (1) Minimum wages. (i) All laborers and mechanics employed or working upon the site of the work (or under the United States Housing Act of 1937 or under the Housing Act of 1949 in the construction or development of the project), will be paid unconditionally and not less often than once a week, and without subsequent deduction or rebate on any account (except such payroll deductions as are permitted by regulations issued by the Secretary of Labor under the Copeland Act (29 CFR part 3)), the full amount of wages and bona fide fringe benefits (or cash equivalents thereof) due at time of payment computed at rates not less than those contained in the wage determination of the Secretary of Labor which is attached hereto and made a part hereof, regardless of any contractual relationship which may be alleged to exist between the contractor and such laborers and mechanics… (3)(ii)(A) The contractor shall submit weekly for each week in which any contract work is performed a copy of all payrolls to the (write in name of appropriate federal agency) if the agency is a party to the contract, but if the agency is not such a party, the contractor will submit the payrolls to the applicant, sponsor, or owner, as the case may be, for transmission to the (write in name of agency). 2 CFR 200 Appendix II states in part: In addition to other provisions required by the Federal agency or non-Federal entity; all contracts made by the non-Federal entity under the Federal award must contain provisions covering the following, as applicable. . . . (D) Davis-Bacon Act, as amended (40 U.S.C. 3141-3148). When required by Federal program legislation, all prime construction contracts in excess of $2,000 awarded by non-Federal entities must include a provision for compliance with the Davis-Bacon Act (40 U.S.C. 3141-3144, and 3146-3148) as supplemented by Department of Labor regulations (29 CFR Part 5, “Labor Standards Provisions Applicable to Contracts Covering Federally Financed and Assisted Construction”). In accordance with the statute, contractors must be required to pay wages to laborers and mechanics at a rate not less than the prevailing wages specified in a wage determination made by the Secretary of Labor. In addition, contractors must be required to pay wages not less than once a week.. . .” Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Special Tests and Provisions – Wage Rate Requirements compliance requirements. The School Corporation did not include Davis Bacon wage rate requirements in its contract with vendor which includes labor. The School Corporation did not obtain the weekly payroll reports certifications from a construction company and its subcontractors for a building project. Cause: The School Corporation's management had not developed a system of internal controls to ensure compliance with the compliance requirements listed above. Effect: The failure to design and implement an effective internal control system enabled material noncompliance to go undetected. Noncompliance with the grant agreement and the Special Tests and Provisions – Wage Rate Requirements compliance requirement could result in the loss of future federal funds to the School Corporation. Questioned Costs: There were no questioned costs identified. Context: The School Corporation did not have an internal control designed to collect the weekly payroll reports certifications from a construction company and its subcontractors, as applicable, for building projects which included playground equipment. As of June 30, 2023, $75,190 was disbursed related to this capital project. The construction payments represented approximately 2.7% of the Education Stabilization Fund expenditures for the audit period. Therefore, no review was performed to ensure that pay rates complied with the federal wage rate requirements. The construction contracts did not include clauses for federal wage rate requirements. Identification as a repeat finding: No. Recommendation: We recommend the School Corporation include Davis-Bacon wage requirements in vendor contracts which are federally funded and implement a formal process to ensure the required weekly payroll report certifications are collected and reviewed by management to ensure compliance with the federal wage rate requirements. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has prepared a corrective action plan.
FINDING 2023-002 Information on the federal program: Subject: Education Stabilization Fund (ESSER) – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D & 84.425U & 84.425W Pass-Through Entity: Indiana Department of Education Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs- Cost Principles Audit Finding: Material Weakness Criteria: 2 CFR section 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Activities Allowed or Unallowed, Allowable Costs- Cost Principles compliance requirements. Cause: The School Corporation's management had not developed a system of internal controls to ensure compliance with the compliance requirements listed above. Effect: The failure to establish an effective internal control system placed the School Corporation at risk of noncompliance with the grant agreement and the compliance requirements. A lack of segregation of duties within an internal control system could have also allowed noncompliance with the compliance requirements and allowed the misuse and mismanagement of federal funds and assets by not having proper oversight, reviews, and approvals over the activities of the programs. Questioned Costs: There were no questioned costs identified. Context: During testing payroll disbursements charged to ESF grants, we noted: • One selection in a sample of 40 for which a time & effort report/semi-annual certification could not be provided. • One selection in a sample of 40 for which the time & effort report was not signed by a supervisory official. • Three selections in a sample of 40 for which the time & effort reports allocation to ESF varied from what was actually paid out of the ESF fund. • Three selections in a sample of 40 for which the time & effort reports did not explicitly state that the employee be charged 100% to ESF. Additionally, it was not clear the Teacher's tutor hours had been approved to be charged to the ESF grants. Additionally, we noted all of the nineteen vendor sample disbursements selected had no documented, secondary review of the voucher. Identification as a repeat finding, if applicable: No. Recommendation: We recommended that the School Corporation's management establish a system of controls to retain and track employe time and effort reports/certifications. We also recommend management make it explicitly clear as to who and how much stipends are to be paid. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has prepared a corrective action plan.
FINDING 2023-002 Information on the federal program: Subject: Education Stabilization Fund (ESSER) – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D & 84.425U & 84.425W Pass-Through Entity: Indiana Department of Education Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs- Cost Principles Audit Finding: Material Weakness Criteria: 2 CFR section 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Activities Allowed or Unallowed, Allowable Costs- Cost Principles compliance requirements. Cause: The School Corporation's management had not developed a system of internal controls to ensure compliance with the compliance requirements listed above. Effect: The failure to establish an effective internal control system placed the School Corporation at risk of noncompliance with the grant agreement and the compliance requirements. A lack of segregation of duties within an internal control system could have also allowed noncompliance with the compliance requirements and allowed the misuse and mismanagement of federal funds and assets by not having proper oversight, reviews, and approvals over the activities of the programs. Questioned Costs: There were no questioned costs identified. Context: During testing payroll disbursements charged to ESF grants, we noted: • One selection in a sample of 40 for which a time & effort report/semi-annual certification could not be provided. • One selection in a sample of 40 for which the time & effort report was not signed by a supervisory official. • Three selections in a sample of 40 for which the time & effort reports allocation to ESF varied from what was actually paid out of the ESF fund. • Three selections in a sample of 40 for which the time & effort reports did not explicitly state that the employee be charged 100% to ESF. Additionally, it was not clear the Teacher's tutor hours had been approved to be charged to the ESF grants. Additionally, we noted all of the nineteen vendor sample disbursements selected had no documented, secondary review of the voucher. Identification as a repeat finding, if applicable: No. Recommendation: We recommended that the School Corporation's management establish a system of controls to retain and track employe time and effort reports/certifications. We also recommend management make it explicitly clear as to who and how much stipends are to be paid. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has prepared a corrective action plan.
FINDING 2023-002 Information on the federal program: Subject: Education Stabilization Fund (ESSER) – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D & 84.425U & 84.425W Pass-Through Entity: Indiana Department of Education Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs- Cost Principles Audit Finding: Material Weakness Criteria: 2 CFR section 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Activities Allowed or Unallowed, Allowable Costs- Cost Principles compliance requirements. Cause: The School Corporation's management had not developed a system of internal controls to ensure compliance with the compliance requirements listed above. Effect: The failure to establish an effective internal control system placed the School Corporation at risk of noncompliance with the grant agreement and the compliance requirements. A lack of segregation of duties within an internal control system could have also allowed noncompliance with the compliance requirements and allowed the misuse and mismanagement of federal funds and assets by not having proper oversight, reviews, and approvals over the activities of the programs. Questioned Costs: There were no questioned costs identified. Context: During testing payroll disbursements charged to ESF grants, we noted: • One selection in a sample of 40 for which a time & effort report/semi-annual certification could not be provided. • One selection in a sample of 40 for which the time & effort report was not signed by a supervisory official. • Three selections in a sample of 40 for which the time & effort reports allocation to ESF varied from what was actually paid out of the ESF fund. • Three selections in a sample of 40 for which the time & effort reports did not explicitly state that the employee be charged 100% to ESF. Additionally, it was not clear the Teacher's tutor hours had been approved to be charged to the ESF grants. Additionally, we noted all of the nineteen vendor sample disbursements selected had no documented, secondary review of the voucher. Identification as a repeat finding, if applicable: No. Recommendation: We recommended that the School Corporation's management establish a system of controls to retain and track employe time and effort reports/certifications. We also recommend management make it explicitly clear as to who and how much stipends are to be paid. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has prepared a corrective action plan.
FINDING 2023-002 Information on the federal program: Subject: Education Stabilization Fund (ESSER) – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D & 84.425U & 84.425W Pass-Through Entity: Indiana Department of Education Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs- Cost Principles Audit Finding: Material Weakness Criteria: 2 CFR section 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Activities Allowed or Unallowed, Allowable Costs- Cost Principles compliance requirements. Cause: The School Corporation's management had not developed a system of internal controls to ensure compliance with the compliance requirements listed above. Effect: The failure to establish an effective internal control system placed the School Corporation at risk of noncompliance with the grant agreement and the compliance requirements. A lack of segregation of duties within an internal control system could have also allowed noncompliance with the compliance requirements and allowed the misuse and mismanagement of federal funds and assets by not having proper oversight, reviews, and approvals over the activities of the programs. Questioned Costs: There were no questioned costs identified. Context: During testing payroll disbursements charged to ESF grants, we noted: • One selection in a sample of 40 for which a time & effort report/semi-annual certification could not be provided. • One selection in a sample of 40 for which the time & effort report was not signed by a supervisory official. • Three selections in a sample of 40 for which the time & effort reports allocation to ESF varied from what was actually paid out of the ESF fund. • Three selections in a sample of 40 for which the time & effort reports did not explicitly state that the employee be charged 100% to ESF. Additionally, it was not clear the Teacher's tutor hours had been approved to be charged to the ESF grants. Additionally, we noted all of the nineteen vendor sample disbursements selected had no documented, secondary review of the voucher. Identification as a repeat finding, if applicable: No. Recommendation: We recommended that the School Corporation's management establish a system of controls to retain and track employe time and effort reports/certifications. We also recommend management make it explicitly clear as to who and how much stipends are to be paid. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has prepared a corrective action plan.
FINDING 2023-002 Information on the federal program: Subject: Education Stabilization Fund (ESSER) – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D & 84.425U & 84.425W Pass-Through Entity: Indiana Department of Education Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs- Cost Principles Audit Finding: Material Weakness Criteria: 2 CFR section 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Activities Allowed or Unallowed, Allowable Costs- Cost Principles compliance requirements. Cause: The School Corporation's management had not developed a system of internal controls to ensure compliance with the compliance requirements listed above. Effect: The failure to establish an effective internal control system placed the School Corporation at risk of noncompliance with the grant agreement and the compliance requirements. A lack of segregation of duties within an internal control system could have also allowed noncompliance with the compliance requirements and allowed the misuse and mismanagement of federal funds and assets by not having proper oversight, reviews, and approvals over the activities of the programs. Questioned Costs: There were no questioned costs identified. Context: During testing payroll disbursements charged to ESF grants, we noted: • One selection in a sample of 40 for which a time & effort report/semi-annual certification could not be provided. • One selection in a sample of 40 for which the time & effort report was not signed by a supervisory official. • Three selections in a sample of 40 for which the time & effort reports allocation to ESF varied from what was actually paid out of the ESF fund. • Three selections in a sample of 40 for which the time & effort reports did not explicitly state that the employee be charged 100% to ESF. Additionally, it was not clear the Teacher's tutor hours had been approved to be charged to the ESF grants. Additionally, we noted all of the nineteen vendor sample disbursements selected had no documented, secondary review of the voucher. Identification as a repeat finding, if applicable: No. Recommendation: We recommended that the School Corporation's management establish a system of controls to retain and track employe time and effort reports/certifications. We also recommend management make it explicitly clear as to who and how much stipends are to be paid. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has prepared a corrective action plan.
FINDING 2023-002 Information on the federal program: Subject: Education Stabilization Fund (ESSER) – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D & 84.425U & 84.425W Pass-Through Entity: Indiana Department of Education Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs- Cost Principles Audit Finding: Material Weakness Criteria: 2 CFR section 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Activities Allowed or Unallowed, Allowable Costs- Cost Principles compliance requirements. Cause: The School Corporation's management had not developed a system of internal controls to ensure compliance with the compliance requirements listed above. Effect: The failure to establish an effective internal control system placed the School Corporation at risk of noncompliance with the grant agreement and the compliance requirements. A lack of segregation of duties within an internal control system could have also allowed noncompliance with the compliance requirements and allowed the misuse and mismanagement of federal funds and assets by not having proper oversight, reviews, and approvals over the activities of the programs. Questioned Costs: There were no questioned costs identified. Context: During testing payroll disbursements charged to ESF grants, we noted: • One selection in a sample of 40 for which a time & effort report/semi-annual certification could not be provided. • One selection in a sample of 40 for which the time & effort report was not signed by a supervisory official. • Three selections in a sample of 40 for which the time & effort reports allocation to ESF varied from what was actually paid out of the ESF fund. • Three selections in a sample of 40 for which the time & effort reports did not explicitly state that the employee be charged 100% to ESF. Additionally, it was not clear the Teacher's tutor hours had been approved to be charged to the ESF grants. Additionally, we noted all of the nineteen vendor sample disbursements selected had no documented, secondary review of the voucher. Identification as a repeat finding, if applicable: No. Recommendation: We recommended that the School Corporation's management establish a system of controls to retain and track employe time and effort reports/certifications. We also recommend management make it explicitly clear as to who and how much stipends are to be paid. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has prepared a corrective action plan.
FINDING 2023-002 Information on the federal program: Subject: Education Stabilization Fund (ESSER) – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D & 84.425U & 84.425W Pass-Through Entity: Indiana Department of Education Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs- Cost Principles Audit Finding: Material Weakness Criteria: 2 CFR section 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Activities Allowed or Unallowed, Allowable Costs- Cost Principles compliance requirements. Cause: The School Corporation's management had not developed a system of internal controls to ensure compliance with the compliance requirements listed above. Effect: The failure to establish an effective internal control system placed the School Corporation at risk of noncompliance with the grant agreement and the compliance requirements. A lack of segregation of duties within an internal control system could have also allowed noncompliance with the compliance requirements and allowed the misuse and mismanagement of federal funds and assets by not having proper oversight, reviews, and approvals over the activities of the programs. Questioned Costs: There were no questioned costs identified. Context: During testing payroll disbursements charged to ESF grants, we noted: • One selection in a sample of 40 for which a time & effort report/semi-annual certification could not be provided. • One selection in a sample of 40 for which the time & effort report was not signed by a supervisory official. • Three selections in a sample of 40 for which the time & effort reports allocation to ESF varied from what was actually paid out of the ESF fund. • Three selections in a sample of 40 for which the time & effort reports did not explicitly state that the employee be charged 100% to ESF. Additionally, it was not clear the Teacher's tutor hours had been approved to be charged to the ESF grants. Additionally, we noted all of the nineteen vendor sample disbursements selected had no documented, secondary review of the voucher. Identification as a repeat finding, if applicable: No. Recommendation: We recommended that the School Corporation's management establish a system of controls to retain and track employe time and effort reports/certifications. We also recommend management make it explicitly clear as to who and how much stipends are to be paid. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has prepared a corrective action plan.