Criteria: 2 CFR 200.313 (d) contains equipment management requirements which include a physical inventory of research funded property and reconciliation with the property records at least once every two years. Condition: A physical inventory of the research funded property must be conducted and the results must be reconciled with the property records at least once every two years. The last physical inventory was conducted in FY2022. Cause: Management did not perform the physical inventory in FY2023 or FY2024 of the research funded property due to timing constraints. Management’s process includes other procedures such as an internal fixed asset confirmation over equipment and real property, however such procedures are not comprehensive or at a sufficient level of detail to meet the compliance requirement. Effect: Not performing the physical inventory could result in an inaccurate record of assets purchased with federal funds. Questioned Costs: None; Reccomendation: Management should ensure the physical inventory is scheduled early in the two year cycle to ensure completeness within the required two year timeframe. Managements's View and Corrective Action Plan: Management agrees with the finding. Refer to the Management Corrective Action Plan on page 81.
Criteria: 2 CFR 200.313 (d) contains equipment management requirements which include a physical inventory of research funded property and reconciliation with the property records at least once every two years. Condition: A physical inventory of the research funded property must be conducted and the results must be reconciled with the property records at least once every two years. The last physical inventory was conducted in FY2022. Cause: Management did not perform the physical inventory in FY2023 or FY2024 of the research funded property due to timing constraints. Management’s process includes other procedures such as an internal fixed asset confirmation over equipment and real property, however such procedures are not comprehensive or at a sufficient level of detail to meet the compliance requirement. Effect: Not performing the physical inventory could result in an inaccurate record of assets purchased with federal funds. Questioned Costs: None; Reccomendation: Management should ensure the physical inventory is scheduled early in the two year cycle to ensure completeness within the required two year timeframe. Managements's View and Corrective Action Plan: Management agrees with the finding. Refer to the Management Corrective Action Plan on page 81.
Criteria: 2 CFR 200.313 (d) contains equipment management requirements which include a physical inventory of research funded property and reconciliation with the property records at least once every two years. Condition: A physical inventory of the research funded property must be conducted and the results must be reconciled with the property records at least once every two years. The last physical inventory was conducted in FY2022. Cause: Management did not perform the physical inventory in FY2023 or FY2024 of the research funded property due to timing constraints. Management’s process includes other procedures such as an internal fixed asset confirmation over equipment and real property, however such procedures are not comprehensive or at a sufficient level of detail to meet the compliance requirement. Effect: Not performing the physical inventory could result in an inaccurate record of assets purchased with federal funds. Questioned Costs: None; Reccomendation: Management should ensure the physical inventory is scheduled early in the two year cycle to ensure completeness within the required two year timeframe. Managements's View and Corrective Action Plan: Management agrees with the finding. Refer to the Management Corrective Action Plan on page 81.
Criteria: 2 CFR 200.313 (d) contains equipment management requirements which include a physical inventory of research funded property and reconciliation with the property records at least once every two years. Condition: A physical inventory of the research funded property must be conducted and the results must be reconciled with the property records at least once every two years. The last physical inventory was conducted in FY2022. Cause: Management did not perform the physical inventory in FY2023 or FY2024 of the research funded property due to timing constraints. Management’s process includes other procedures such as an internal fixed asset confirmation over equipment and real property, however such procedures are not comprehensive or at a sufficient level of detail to meet the compliance requirement. Effect: Not performing the physical inventory could result in an inaccurate record of assets purchased with federal funds. Questioned Costs: None; Reccomendation: Management should ensure the physical inventory is scheduled early in the two year cycle to ensure completeness within the required two year timeframe. Managements's View and Corrective Action Plan: Management agrees with the finding. Refer to the Management Corrective Action Plan on page 81.
Criteria: 2 CFR 200.313 (d) contains equipment management requirements which include a physical inventory of research funded property and reconciliation with the property records at least once every two years. Condition: A physical inventory of the research funded property must be conducted and the results must be reconciled with the property records at least once every two years. The last physical inventory was conducted in FY2022. Cause: Management did not perform the physical inventory in FY2023 or FY2024 of the research funded property due to timing constraints. Management’s process includes other procedures such as an internal fixed asset confirmation over equipment and real property, however such procedures are not comprehensive or at a sufficient level of detail to meet the compliance requirement. Effect: Not performing the physical inventory could result in an inaccurate record of assets purchased with federal funds. Questioned Costs: None; Reccomendation: Management should ensure the physical inventory is scheduled early in the two year cycle to ensure completeness within the required two year timeframe. Managements's View and Corrective Action Plan: Management agrees with the finding. Refer to the Management Corrective Action Plan on page 81.
Criteria: 2 CFR 200.313 (d) contains equipment management requirements which include a physical inventory of research funded property and reconciliation with the property records at least once every two years. Condition: A physical inventory of the research funded property must be conducted and the results must be reconciled with the property records at least once every two years. The last physical inventory was conducted in FY2022. Cause: Management did not perform the physical inventory in FY2023 or FY2024 of the research funded property due to timing constraints. Management’s process includes other procedures such as an internal fixed asset confirmation over equipment and real property, however such procedures are not comprehensive or at a sufficient level of detail to meet the compliance requirement. Effect: Not performing the physical inventory could result in an inaccurate record of assets purchased with federal funds. Questioned Costs: None; Reccomendation: Management should ensure the physical inventory is scheduled early in the two year cycle to ensure completeness within the required two year timeframe. Managements's View and Corrective Action Plan: Management agrees with the finding. Refer to the Management Corrective Action Plan on page 81.
Criteria: 2 CFR 200.313 (d) contains equipment management requirements which include a physical inventory of research funded property and reconciliation with the property records at least once every two years. Condition: A physical inventory of the research funded property must be conducted and the results must be reconciled with the property records at least once every two years. The last physical inventory was conducted in FY2022. Cause: Management did not perform the physical inventory in FY2023 or FY2024 of the research funded property due to timing constraints. Management’s process includes other procedures such as an internal fixed asset confirmation over equipment and real property, however such procedures are not comprehensive or at a sufficient level of detail to meet the compliance requirement. Effect: Not performing the physical inventory could result in an inaccurate record of assets purchased with federal funds. Questioned Costs: None; Reccomendation: Management should ensure the physical inventory is scheduled early in the two year cycle to ensure completeness within the required two year timeframe. Managements's View and Corrective Action Plan: Management agrees with the finding. Refer to the Management Corrective Action Plan on page 81.
Criteria: 2 CFR 200.313 (d) contains equipment management requirements which include a physical inventory of research funded property and reconciliation with the property records at least once every two years. Condition: A physical inventory of the research funded property must be conducted and the results must be reconciled with the property records at least once every two years. The last physical inventory was conducted in FY2022. Cause: Management did not perform the physical inventory in FY2023 or FY2024 of the research funded property due to timing constraints. Management’s process includes other procedures such as an internal fixed asset confirmation over equipment and real property, however such procedures are not comprehensive or at a sufficient level of detail to meet the compliance requirement. Effect: Not performing the physical inventory could result in an inaccurate record of assets purchased with federal funds. Questioned Costs: None; Reccomendation: Management should ensure the physical inventory is scheduled early in the two year cycle to ensure completeness within the required two year timeframe. Managements's View and Corrective Action Plan: Management agrees with the finding. Refer to the Management Corrective Action Plan on page 81.
Criteria: 2 CFR 200.313 (d) contains equipment management requirements which include a physical inventory of research funded property and reconciliation with the property records at least once every two years. Condition: A physical inventory of the research funded property must be conducted and the results must be reconciled with the property records at least once every two years. The last physical inventory was conducted in FY2022. Cause: Management did not perform the physical inventory in FY2023 or FY2024 of the research funded property due to timing constraints. Management’s process includes other procedures such as an internal fixed asset confirmation over equipment and real property, however such procedures are not comprehensive or at a sufficient level of detail to meet the compliance requirement. Effect: Not performing the physical inventory could result in an inaccurate record of assets purchased with federal funds. Questioned Costs: None; Reccomendation: Management should ensure the physical inventory is scheduled early in the two year cycle to ensure completeness within the required two year timeframe. Managements's View and Corrective Action Plan: Management agrees with the finding. Refer to the Management Corrective Action Plan on page 81.
Criteria: 2 CFR 200.313 (d) contains equipment management requirements which include a physical inventory of research funded property and reconciliation with the property records at least once every two years. Condition: A physical inventory of the research funded property must be conducted and the results must be reconciled with the property records at least once every two years. The last physical inventory was conducted in FY2022. Cause: Management did not perform the physical inventory in FY2023 or FY2024 of the research funded property due to timing constraints. Management’s process includes other procedures such as an internal fixed asset confirmation over equipment and real property, however such procedures are not comprehensive or at a sufficient level of detail to meet the compliance requirement. Effect: Not performing the physical inventory could result in an inaccurate record of assets purchased with federal funds. Questioned Costs: None; Reccomendation: Management should ensure the physical inventory is scheduled early in the two year cycle to ensure completeness within the required two year timeframe. Managements's View and Corrective Action Plan: Management agrees with the finding. Refer to the Management Corrective Action Plan on page 81.
Criteria: 2 CFR 200.313 (d) contains equipment management requirements which include a physical inventory of research funded property and reconciliation with the property records at least once every two years. Condition: A physical inventory of the research funded property must be conducted and the results must be reconciled with the property records at least once every two years. The last physical inventory was conducted in FY2022. Cause: Management did not perform the physical inventory in FY2023 or FY2024 of the research funded property due to timing constraints. Management’s process includes other procedures such as an internal fixed asset confirmation over equipment and real property, however such procedures are not comprehensive or at a sufficient level of detail to meet the compliance requirement. Effect: Not performing the physical inventory could result in an inaccurate record of assets purchased with federal funds. Questioned Costs: None; Reccomendation: Management should ensure the physical inventory is scheduled early in the two year cycle to ensure completeness within the required two year timeframe. Managements's View and Corrective Action Plan: Management agrees with the finding. Refer to the Management Corrective Action Plan on page 81.
Criteria: 2 CFR 200.313 (d) contains equipment management requirements which include a physical inventory of research funded property and reconciliation with the property records at least once every two years. Condition: A physical inventory of the research funded property must be conducted and the results must be reconciled with the property records at least once every two years. The last physical inventory was conducted in FY2022. Cause: Management did not perform the physical inventory in FY2023 or FY2024 of the research funded property due to timing constraints. Management’s process includes other procedures such as an internal fixed asset confirmation over equipment and real property, however such procedures are not comprehensive or at a sufficient level of detail to meet the compliance requirement. Effect: Not performing the physical inventory could result in an inaccurate record of assets purchased with federal funds. Questioned Costs: None; Reccomendation: Management should ensure the physical inventory is scheduled early in the two year cycle to ensure completeness within the required two year timeframe. Managements's View and Corrective Action Plan: Management agrees with the finding. Refer to the Management Corrective Action Plan on page 81.
Criteria: 2 CFR 200.313 (d) contains equipment management requirements which include a physical inventory of research funded property and reconciliation with the property records at least once every two years. Condition: A physical inventory of the research funded property must be conducted and the results must be reconciled with the property records at least once every two years. The last physical inventory was conducted in FY2022. Cause: Management did not perform the physical inventory in FY2023 or FY2024 of the research funded property due to timing constraints. Management’s process includes other procedures such as an internal fixed asset confirmation over equipment and real property, however such procedures are not comprehensive or at a sufficient level of detail to meet the compliance requirement. Effect: Not performing the physical inventory could result in an inaccurate record of assets purchased with federal funds. Questioned Costs: None; Reccomendation: Management should ensure the physical inventory is scheduled early in the two year cycle to ensure completeness within the required two year timeframe. Managements's View and Corrective Action Plan: Management agrees with the finding. Refer to the Management Corrective Action Plan on page 81.
Criteria: 2 CFR 200.313 (d) contains equipment management requirements which include a physical inventory of research funded property and reconciliation with the property records at least once every two years. Condition: A physical inventory of the research funded property must be conducted and the results must be reconciled with the property records at least once every two years. The last physical inventory was conducted in FY2022. Cause: Management did not perform the physical inventory in FY2023 or FY2024 of the research funded property due to timing constraints. Management’s process includes other procedures such as an internal fixed asset confirmation over equipment and real property, however such procedures are not comprehensive or at a sufficient level of detail to meet the compliance requirement. Effect: Not performing the physical inventory could result in an inaccurate record of assets purchased with federal funds. Questioned Costs: None; Reccomendation: Management should ensure the physical inventory is scheduled early in the two year cycle to ensure completeness within the required two year timeframe. Managements's View and Corrective Action Plan: Management agrees with the finding. Refer to the Management Corrective Action Plan on page 81.
Criteria: 2 CFR 200.313 (d) contains equipment management requirements which include a physical inventory of research funded property and reconciliation with the property records at least once every two years. Condition: A physical inventory of the research funded property must be conducted and the results must be reconciled with the property records at least once every two years. The last physical inventory was conducted in FY2022. Cause: Management did not perform the physical inventory in FY2023 or FY2024 of the research funded property due to timing constraints. Management’s process includes other procedures such as an internal fixed asset confirmation over equipment and real property, however such procedures are not comprehensive or at a sufficient level of detail to meet the compliance requirement. Effect: Not performing the physical inventory could result in an inaccurate record of assets purchased with federal funds. Questioned Costs: None; Reccomendation: Management should ensure the physical inventory is scheduled early in the two year cycle to ensure completeness within the required two year timeframe. Managements's View and Corrective Action Plan: Management agrees with the finding. Refer to the Management Corrective Action Plan on page 81.
Criteria: 2 CFR 200.313 (d) contains equipment management requirements which include a physical inventory of research funded property and reconciliation with the property records at least once every two years. Condition: A physical inventory of the research funded property must be conducted and the results must be reconciled with the property records at least once every two years. The last physical inventory was conducted in FY2022. Cause: Management did not perform the physical inventory in FY2023 or FY2024 of the research funded property due to timing constraints. Management’s process includes other procedures such as an internal fixed asset confirmation over equipment and real property, however such procedures are not comprehensive or at a sufficient level of detail to meet the compliance requirement. Effect: Not performing the physical inventory could result in an inaccurate record of assets purchased with federal funds. Questioned Costs: None; Reccomendation: Management should ensure the physical inventory is scheduled early in the two year cycle to ensure completeness within the required two year timeframe. Managements's View and Corrective Action Plan: Management agrees with the finding. Refer to the Management Corrective Action Plan on page 81.
Criteria: 2 CFR 200.313 (d) contains equipment management requirements which include a physical inventory of research funded property and reconciliation with the property records at least once every two years. Condition: A physical inventory of the research funded property must be conducted and the results must be reconciled with the property records at least once every two years. The last physical inventory was conducted in FY2022. Cause: Management did not perform the physical inventory in FY2023 or FY2024 of the research funded property due to timing constraints. Management’s process includes other procedures such as an internal fixed asset confirmation over equipment and real property, however such procedures are not comprehensive or at a sufficient level of detail to meet the compliance requirement. Effect: Not performing the physical inventory could result in an inaccurate record of assets purchased with federal funds. Questioned Costs: None; Reccomendation: Management should ensure the physical inventory is scheduled early in the two year cycle to ensure completeness within the required two year timeframe. Managements's View and Corrective Action Plan: Management agrees with the finding. Refer to the Management Corrective Action Plan on page 81.
Criteria: 2 CFR 200.313 (d) contains equipment management requirements which include a physical inventory of research funded property and reconciliation with the property records at least once every two years. Condition: A physical inventory of the research funded property must be conducted and the results must be reconciled with the property records at least once every two years. The last physical inventory was conducted in FY2022. Cause: Management did not perform the physical inventory in FY2023 or FY2024 of the research funded property due to timing constraints. Management’s process includes other procedures such as an internal fixed asset confirmation over equipment and real property, however such procedures are not comprehensive or at a sufficient level of detail to meet the compliance requirement. Effect: Not performing the physical inventory could result in an inaccurate record of assets purchased with federal funds. Questioned Costs: None; Reccomendation: Management should ensure the physical inventory is scheduled early in the two year cycle to ensure completeness within the required two year timeframe. Managements's View and Corrective Action Plan: Management agrees with the finding. Refer to the Management Corrective Action Plan on page 81.
Criteria: 2 CFR 200.313 (d) contains equipment management requirements which include a physical inventory of research funded property and reconciliation with the property records at least once every two years. Condition: A physical inventory of the research funded property must be conducted and the results must be reconciled with the property records at least once every two years. The last physical inventory was conducted in FY2022. Cause: Management did not perform the physical inventory in FY2023 or FY2024 of the research funded property due to timing constraints. Management’s process includes other procedures such as an internal fixed asset confirmation over equipment and real property, however such procedures are not comprehensive or at a sufficient level of detail to meet the compliance requirement. Effect: Not performing the physical inventory could result in an inaccurate record of assets purchased with federal funds. Questioned Costs: None; Reccomendation: Management should ensure the physical inventory is scheduled early in the two year cycle to ensure completeness within the required two year timeframe. Managements's View and Corrective Action Plan: Management agrees with the finding. Refer to the Management Corrective Action Plan on page 81.
Criteria: 2 CFR 200.313 (d) contains equipment management requirements which include a physical inventory of research funded property and reconciliation with the property records at least once every two years. Condition: A physical inventory of the research funded property must be conducted and the results must be reconciled with the property records at least once every two years. The last physical inventory was conducted in FY2022. Cause: Management did not perform the physical inventory in FY2023 or FY2024 of the research funded property due to timing constraints. Management’s process includes other procedures such as an internal fixed asset confirmation over equipment and real property, however such procedures are not comprehensive or at a sufficient level of detail to meet the compliance requirement. Effect: Not performing the physical inventory could result in an inaccurate record of assets purchased with federal funds. Questioned Costs: None; Reccomendation: Management should ensure the physical inventory is scheduled early in the two year cycle to ensure completeness within the required two year timeframe. Managements's View and Corrective Action Plan: Management agrees with the finding. Refer to the Management Corrective Action Plan on page 81.
Criteria: 2 CFR 200.313 (d) contains equipment management requirements which include a physical inventory of research funded property and reconciliation with the property records at least once every two years. Condition: A physical inventory of the research funded property must be conducted and the results must be reconciled with the property records at least once every two years. The last physical inventory was conducted in FY2022. Cause: Management did not perform the physical inventory in FY2023 or FY2024 of the research funded property due to timing constraints. Management’s process includes other procedures such as an internal fixed asset confirmation over equipment and real property, however such procedures are not comprehensive or at a sufficient level of detail to meet the compliance requirement. Effect: Not performing the physical inventory could result in an inaccurate record of assets purchased with federal funds. Questioned Costs: None; Reccomendation: Management should ensure the physical inventory is scheduled early in the two year cycle to ensure completeness within the required two year timeframe. Managements's View and Corrective Action Plan: Management agrees with the finding. Refer to the Management Corrective Action Plan on page 81.
Criteria: 2 CFR 200.313 (d) contains equipment management requirements which include a physical inventory of research funded property and reconciliation with the property records at least once every two years. Condition: A physical inventory of the research funded property must be conducted and the results must be reconciled with the property records at least once every two years. The last physical inventory was conducted in FY2022. Cause: Management did not perform the physical inventory in FY2023 or FY2024 of the research funded property due to timing constraints. Management’s process includes other procedures such as an internal fixed asset confirmation over equipment and real property, however such procedures are not comprehensive or at a sufficient level of detail to meet the compliance requirement. Effect: Not performing the physical inventory could result in an inaccurate record of assets purchased with federal funds. Questioned Costs: None; Reccomendation: Management should ensure the physical inventory is scheduled early in the two year cycle to ensure completeness within the required two year timeframe. Managements's View and Corrective Action Plan: Management agrees with the finding. Refer to the Management Corrective Action Plan on page 81.
Criteria: 2 CFR 200.313 (d) contains equipment management requirements which include a physical inventory of research funded property and reconciliation with the property records at least once every two years. Condition: A physical inventory of the research funded property must be conducted and the results must be reconciled with the property records at least once every two years. The last physical inventory was conducted in FY2022. Cause: Management did not perform the physical inventory in FY2023 or FY2024 of the research funded property due to timing constraints. Management’s process includes other procedures such as an internal fixed asset confirmation over equipment and real property, however such procedures are not comprehensive or at a sufficient level of detail to meet the compliance requirement. Effect: Not performing the physical inventory could result in an inaccurate record of assets purchased with federal funds. Questioned Costs: None; Reccomendation: Management should ensure the physical inventory is scheduled early in the two year cycle to ensure completeness within the required two year timeframe. Managements's View and Corrective Action Plan: Management agrees with the finding. Refer to the Management Corrective Action Plan on page 81.
Criteria: 2 CFR 200.313 (d) contains equipment management requirements which include a physical inventory of research funded property and reconciliation with the property records at least once every two years. Condition: A physical inventory of the research funded property must be conducted and the results must be reconciled with the property records at least once every two years. The last physical inventory was conducted in FY2022. Cause: Management did not perform the physical inventory in FY2023 or FY2024 of the research funded property due to timing constraints. Management’s process includes other procedures such as an internal fixed asset confirmation over equipment and real property, however such procedures are not comprehensive or at a sufficient level of detail to meet the compliance requirement. Effect: Not performing the physical inventory could result in an inaccurate record of assets purchased with federal funds. Questioned Costs: None; Reccomendation: Management should ensure the physical inventory is scheduled early in the two year cycle to ensure completeness within the required two year timeframe. Managements's View and Corrective Action Plan: Management agrees with the finding. Refer to the Management Corrective Action Plan on page 81.
Criteria: 2 CFR 200.313 (d) contains equipment management requirements which include a physical inventory of research funded property and reconciliation with the property records at least once every two years. Condition: A physical inventory of the research funded property must be conducted and the results must be reconciled with the property records at least once every two years. The last physical inventory was conducted in FY2022. Cause: Management did not perform the physical inventory in FY2023 or FY2024 of the research funded property due to timing constraints. Management’s process includes other procedures such as an internal fixed asset confirmation over equipment and real property, however such procedures are not comprehensive or at a sufficient level of detail to meet the compliance requirement. Effect: Not performing the physical inventory could result in an inaccurate record of assets purchased with federal funds. Questioned Costs: None; Reccomendation: Management should ensure the physical inventory is scheduled early in the two year cycle to ensure completeness within the required two year timeframe. Managements's View and Corrective Action Plan: Management agrees with the finding. Refer to the Management Corrective Action Plan on page 81.
Criteria: 2 CFR 200.313 (d) contains equipment management requirements which include a physical inventory of research funded property and reconciliation with the property records at least once every two years. Condition: A physical inventory of the research funded property must be conducted and the results must be reconciled with the property records at least once every two years. The last physical inventory was conducted in FY2022. Cause: Management did not perform the physical inventory in FY2023 or FY2024 of the research funded property due to timing constraints. Management’s process includes other procedures such as an internal fixed asset confirmation over equipment and real property, however such procedures are not comprehensive or at a sufficient level of detail to meet the compliance requirement. Effect: Not performing the physical inventory could result in an inaccurate record of assets purchased with federal funds. Questioned Costs: None; Reccomendation: Management should ensure the physical inventory is scheduled early in the two year cycle to ensure completeness within the required two year timeframe. Managements's View and Corrective Action Plan: Management agrees with the finding. Refer to the Management Corrective Action Plan on page 81.
Criteria: 2 CFR 200.313 (d) contains equipment management requirements which include a physical inventory of research funded property and reconciliation with the property records at least once every two years. Condition: A physical inventory of the research funded property must be conducted and the results must be reconciled with the property records at least once every two years. The last physical inventory was conducted in FY2022. Cause: Management did not perform the physical inventory in FY2023 or FY2024 of the research funded property due to timing constraints. Management’s process includes other procedures such as an internal fixed asset confirmation over equipment and real property, however such procedures are not comprehensive or at a sufficient level of detail to meet the compliance requirement. Effect: Not performing the physical inventory could result in an inaccurate record of assets purchased with federal funds. Questioned Costs: None; Reccomendation: Management should ensure the physical inventory is scheduled early in the two year cycle to ensure completeness within the required two year timeframe. Managements's View and Corrective Action Plan: Management agrees with the finding. Refer to the Management Corrective Action Plan on page 81.
Criteria: 2 CFR 200.313 (d) contains equipment management requirements which include a physical inventory of research funded property and reconciliation with the property records at least once every two years. Condition: A physical inventory of the research funded property must be conducted and the results must be reconciled with the property records at least once every two years. The last physical inventory was conducted in FY2022. Cause: Management did not perform the physical inventory in FY2023 or FY2024 of the research funded property due to timing constraints. Management’s process includes other procedures such as an internal fixed asset confirmation over equipment and real property, however such procedures are not comprehensive or at a sufficient level of detail to meet the compliance requirement. Effect: Not performing the physical inventory could result in an inaccurate record of assets purchased with federal funds. Questioned Costs: None; Reccomendation: Management should ensure the physical inventory is scheduled early in the two year cycle to ensure completeness within the required two year timeframe. Managements's View and Corrective Action Plan: Management agrees with the finding. Refer to the Management Corrective Action Plan on page 81.
Criteria: 2 CFR 200.313 (d) contains equipment management requirements which include a physical inventory of research funded property and reconciliation with the property records at least once every two years. Condition: A physical inventory of the research funded property must be conducted and the results must be reconciled with the property records at least once every two years. The last physical inventory was conducted in FY2022. Cause: Management did not perform the physical inventory in FY2023 or FY2024 of the research funded property due to timing constraints. Management’s process includes other procedures such as an internal fixed asset confirmation over equipment and real property, however such procedures are not comprehensive or at a sufficient level of detail to meet the compliance requirement. Effect: Not performing the physical inventory could result in an inaccurate record of assets purchased with federal funds. Questioned Costs: None; Reccomendation: Management should ensure the physical inventory is scheduled early in the two year cycle to ensure completeness within the required two year timeframe. Managements's View and Corrective Action Plan: Management agrees with the finding. Refer to the Management Corrective Action Plan on page 81.
Criteria: 2 CFR 200.313 (d) contains equipment management requirements which include a physical inventory of research funded property and reconciliation with the property records at least once every two years. Condition: A physical inventory of the research funded property must be conducted and the results must be reconciled with the property records at least once every two years. The last physical inventory was conducted in FY2022. Cause: Management did not perform the physical inventory in FY2023 or FY2024 of the research funded property due to timing constraints. Management’s process includes other procedures such as an internal fixed asset confirmation over equipment and real property, however such procedures are not comprehensive or at a sufficient level of detail to meet the compliance requirement. Effect: Not performing the physical inventory could result in an inaccurate record of assets purchased with federal funds. Questioned Costs: None; Reccomendation: Management should ensure the physical inventory is scheduled early in the two year cycle to ensure completeness within the required two year timeframe. Managements's View and Corrective Action Plan: Management agrees with the finding. Refer to the Management Corrective Action Plan on page 81.
Criteria: 2 CFR 200.313 (d) contains equipment management requirements which include a physical inventory of research funded property and reconciliation with the property records at least once every two years. Condition: A physical inventory of the research funded property must be conducted and the results must be reconciled with the property records at least once every two years. The last physical inventory was conducted in FY2022. Cause: Management did not perform the physical inventory in FY2023 or FY2024 of the research funded property due to timing constraints. Management’s process includes other procedures such as an internal fixed asset confirmation over equipment and real property, however such procedures are not comprehensive or at a sufficient level of detail to meet the compliance requirement. Effect: Not performing the physical inventory could result in an inaccurate record of assets purchased with federal funds. Questioned Costs: None; Reccomendation: Management should ensure the physical inventory is scheduled early in the two year cycle to ensure completeness within the required two year timeframe. Managements's View and Corrective Action Plan: Management agrees with the finding. Refer to the Management Corrective Action Plan on page 81.
Criteria: 2 CFR 200.313 (d) contains equipment management requirements which include a physical inventory of research funded property and reconciliation with the property records at least once every two years. Condition: A physical inventory of the research funded property must be conducted and the results must be reconciled with the property records at least once every two years. The last physical inventory was conducted in FY2022. Cause: Management did not perform the physical inventory in FY2023 or FY2024 of the research funded property due to timing constraints. Management’s process includes other procedures such as an internal fixed asset confirmation over equipment and real property, however such procedures are not comprehensive or at a sufficient level of detail to meet the compliance requirement. Effect: Not performing the physical inventory could result in an inaccurate record of assets purchased with federal funds. Questioned Costs: None; Reccomendation: Management should ensure the physical inventory is scheduled early in the two year cycle to ensure completeness within the required two year timeframe. Managements's View and Corrective Action Plan: Management agrees with the finding. Refer to the Management Corrective Action Plan on page 81.
Criteria: 2 CFR 200.313 (d) contains equipment management requirements which include a physical inventory of research funded property and reconciliation with the property records at least once every two years. Condition: A physical inventory of the research funded property must be conducted and the results must be reconciled with the property records at least once every two years. The last physical inventory was conducted in FY2022. Cause: Management did not perform the physical inventory in FY2023 or FY2024 of the research funded property due to timing constraints. Management’s process includes other procedures such as an internal fixed asset confirmation over equipment and real property, however such procedures are not comprehensive or at a sufficient level of detail to meet the compliance requirement. Effect: Not performing the physical inventory could result in an inaccurate record of assets purchased with federal funds. Questioned Costs: None; Reccomendation: Management should ensure the physical inventory is scheduled early in the two year cycle to ensure completeness within the required two year timeframe. Managements's View and Corrective Action Plan: Management agrees with the finding. Refer to the Management Corrective Action Plan on page 81.
Criteria: 2 CFR 200.313 (d) contains equipment management requirements which include a physical inventory of research funded property and reconciliation with the property records at least once every two years. Condition: A physical inventory of the research funded property must be conducted and the results must be reconciled with the property records at least once every two years. The last physical inventory was conducted in FY2022. Cause: Management did not perform the physical inventory in FY2023 or FY2024 of the research funded property due to timing constraints. Management’s process includes other procedures such as an internal fixed asset confirmation over equipment and real property, however such procedures are not comprehensive or at a sufficient level of detail to meet the compliance requirement. Effect: Not performing the physical inventory could result in an inaccurate record of assets purchased with federal funds. Questioned Costs: None; Reccomendation: Management should ensure the physical inventory is scheduled early in the two year cycle to ensure completeness within the required two year timeframe. Managements's View and Corrective Action Plan: Management agrees with the finding. Refer to the Management Corrective Action Plan on page 81.
Criteria: 2 CFR 200.313 (d) contains equipment management requirements which include a physical inventory of research funded property and reconciliation with the property records at least once every two years. Condition: A physical inventory of the research funded property must be conducted and the results must be reconciled with the property records at least once every two years. The last physical inventory was conducted in FY2022. Cause: Management did not perform the physical inventory in FY2023 or FY2024 of the research funded property due to timing constraints. Management’s process includes other procedures such as an internal fixed asset confirmation over equipment and real property, however such procedures are not comprehensive or at a sufficient level of detail to meet the compliance requirement. Effect: Not performing the physical inventory could result in an inaccurate record of assets purchased with federal funds. Questioned Costs: None; Reccomendation: Management should ensure the physical inventory is scheduled early in the two year cycle to ensure completeness within the required two year timeframe. Managements's View and Corrective Action Plan: Management agrees with the finding. Refer to the Management Corrective Action Plan on page 81.
Criteria: 2 CFR 200.313 (d) contains equipment management requirements which include a physical inventory of research funded property and reconciliation with the property records at least once every two years. Condition: A physical inventory of the research funded property must be conducted and the results must be reconciled with the property records at least once every two years. The last physical inventory was conducted in FY2022. Cause: Management did not perform the physical inventory in FY2023 or FY2024 of the research funded property due to timing constraints. Management’s process includes other procedures such as an internal fixed asset confirmation over equipment and real property, however such procedures are not comprehensive or at a sufficient level of detail to meet the compliance requirement. Effect: Not performing the physical inventory could result in an inaccurate record of assets purchased with federal funds. Questioned Costs: None; Reccomendation: Management should ensure the physical inventory is scheduled early in the two year cycle to ensure completeness within the required two year timeframe. Managements's View and Corrective Action Plan: Management agrees with the finding. Refer to the Management Corrective Action Plan on page 81.
Criteria: 2 CFR 200.313 (d) contains equipment management requirements which include a physical inventory of research funded property and reconciliation with the property records at least once every two years. Condition: A physical inventory of the research funded property must be conducted and the results must be reconciled with the property records at least once every two years. The last physical inventory was conducted in FY2022. Cause: Management did not perform the physical inventory in FY2023 or FY2024 of the research funded property due to timing constraints. Management’s process includes other procedures such as an internal fixed asset confirmation over equipment and real property, however such procedures are not comprehensive or at a sufficient level of detail to meet the compliance requirement. Effect: Not performing the physical inventory could result in an inaccurate record of assets purchased with federal funds. Questioned Costs: None; Reccomendation: Management should ensure the physical inventory is scheduled early in the two year cycle to ensure completeness within the required two year timeframe. Managements's View and Corrective Action Plan: Management agrees with the finding. Refer to the Management Corrective Action Plan on page 81.
Criteria: 2 CFR 200.313 (d) contains equipment management requirements which include a physical inventory of research funded property and reconciliation with the property records at least once every two years. Condition: A physical inventory of the research funded property must be conducted and the results must be reconciled with the property records at least once every two years. The last physical inventory was conducted in FY2022. Cause: Management did not perform the physical inventory in FY2023 or FY2024 of the research funded property due to timing constraints. Management’s process includes other procedures such as an internal fixed asset confirmation over equipment and real property, however such procedures are not comprehensive or at a sufficient level of detail to meet the compliance requirement. Effect: Not performing the physical inventory could result in an inaccurate record of assets purchased with federal funds. Questioned Costs: None; Reccomendation: Management should ensure the physical inventory is scheduled early in the two year cycle to ensure completeness within the required two year timeframe. Managements's View and Corrective Action Plan: Management agrees with the finding. Refer to the Management Corrective Action Plan on page 81.
Criteria: 2 CFR 200.313 (d) contains equipment management requirements which include a physical inventory of research funded property and reconciliation with the property records at least once every two years. Condition: A physical inventory of the research funded property must be conducted and the results must be reconciled with the property records at least once every two years. The last physical inventory was conducted in FY2022. Cause: Management did not perform the physical inventory in FY2023 or FY2024 of the research funded property due to timing constraints. Management’s process includes other procedures such as an internal fixed asset confirmation over equipment and real property, however such procedures are not comprehensive or at a sufficient level of detail to meet the compliance requirement. Effect: Not performing the physical inventory could result in an inaccurate record of assets purchased with federal funds. Questioned Costs: None; Reccomendation: Management should ensure the physical inventory is scheduled early in the two year cycle to ensure completeness within the required two year timeframe. Managements's View and Corrective Action Plan: Management agrees with the finding. Refer to the Management Corrective Action Plan on page 81.
Federal Agency: U.S. Department of Education Federal Program Name: Elementary and Secondary School Relief Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Identification Number and Year: S425D210044 Federal Award Date 1/6/2021, S425U210044 Federal Award Date 12/6/2021 and 3/13/2020 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Number(s): 2022-714508-DPI-ESSERFII-163, 2022-714508-DPI-ESSERFIII-165, 2024-714508-DPI-LETRS-165 Award Period: July 1, 2023 – June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria or Specific Requirement: 2 CFR 200.313(d)(2) states "A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years." Condition: The District has not completed a physical inventory of its capital assets as required by Uniform Guidance. Questioned Costs: None. Context: District used ESSER funds in 2021-22 as one funding source for a chem lab project. The project finished in 2022-23. The District has not historically used federal funds to purchase equipment and real property and were unaware of the requirements. Cause: The District did not have adequate procedures in place to ensure that a physical inventory was conducted within the required timeframe. Effect: Failure to conduct a physical inventory may result in inaccurate equipment records, which can lead to mismanagement of assets and potential loss or misuse of equipment. Repeat Finding: No. Recommendation: We recommend that the District establish and implement procedures to ensure that a physical inventory of equipment is conducted at least once every two years. This should include assigning responsibility for the inventory process, setting a schedule for inventory counts, and ensuring that the results are reconciled with the equipment records. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Education Federal Program Name: Elementary and Secondary School Relief Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Identification Number and Year: S425D210044 Federal Award Date 1/6/2021, S425U210044 Federal Award Date 12/6/2021 and 3/13/2020 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Number(s): 2022-714508-DPI-ESSERFII-163, 2022-714508-DPI-ESSERFIII-165, 2024-714508-DPI-LETRS-165 Award Period: July 1, 2023 – June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria or Specific Requirement: 2 CFR 200.313(d)(2) states "A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years." Condition: The District has not completed a physical inventory of its capital assets as required by Uniform Guidance. Questioned Costs: None. Context: District used ESSER funds in 2021-22 as one funding source for a chem lab project. The project finished in 2022-23. The District has not historically used federal funds to purchase equipment and real property and were unaware of the requirements. Cause: The District did not have adequate procedures in place to ensure that a physical inventory was conducted within the required timeframe. Effect: Failure to conduct a physical inventory may result in inaccurate equipment records, which can lead to mismanagement of assets and potential loss or misuse of equipment. Repeat Finding: No. Recommendation: We recommend that the District establish and implement procedures to ensure that a physical inventory of equipment is conducted at least once every two years. This should include assigning responsibility for the inventory process, setting a schedule for inventory counts, and ensuring that the results are reconciled with the equipment records. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Education Federal Program Name: Elementary and Secondary School Relief Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Identification Number and Year: S425D210044 Federal Award Date 1/6/2021, S425U210044 Federal Award Date 12/6/2021 and 3/13/2020 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Number(s): 2022-714508-DPI-ESSERFII-163, 2022-714508-DPI-ESSERFIII-165, 2024-714508-DPI-LETRS-165 Award Period: July 1, 2023 – June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria or Specific Requirement: 2 CFR 200.313(d)(2) states "A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years." Condition: The District has not completed a physical inventory of its capital assets as required by Uniform Guidance. Questioned Costs: None. Context: District used ESSER funds in 2021-22 as one funding source for a chem lab project. The project finished in 2022-23. The District has not historically used federal funds to purchase equipment and real property and were unaware of the requirements. Cause: The District did not have adequate procedures in place to ensure that a physical inventory was conducted within the required timeframe. Effect: Failure to conduct a physical inventory may result in inaccurate equipment records, which can lead to mismanagement of assets and potential loss or misuse of equipment. Repeat Finding: No. Recommendation: We recommend that the District establish and implement procedures to ensure that a physical inventory of equipment is conducted at least once every two years. This should include assigning responsibility for the inventory process, setting a schedule for inventory counts, and ensuring that the results are reconciled with the equipment records. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Pass-Through Entity: California Department of Education Program Name: COVID-19 Elementary and Secondary School Emergency Relief III (ESSER III) Fund Federal Financial Assistance Listing: 84.425U Compliance Requirement: Equipment Type of Finding: Significant Deficiency in Internal Control Over Compliance, Noncompliance Criteria or Specific Requirements The Uniform Guidance in 2 CFR 200.313(d)(2) requires that a physical inventory of federally funded property be conducted at least every two years. The results of the inventory must be reconciled with the property records. Condition The District’s last physical inventory of federally funded property did not take place within the last two years. Cause The cause appears to be due to delays in the District arranging for a physical inventory. Effect The District is not in compliance with the provisions of 2 CFR 200.313(d)(2). Questioned Costs None reported. Context/Sampling The condition was identified through inquiry with District personnel and through review of available District records related to physical inventory of equipment. Repeat Finding No. Recommendation The District should implement internal controls to ensure that physical inventories are performed at least every two years. Corrective Action Plan and Views of Responsible Officials The District will re-implement bi-annual physical inventory of inventoriable items by an independent third-party vendor, as required under the provisions of 2 CFR 200.313. This process will be under the direction of the Purchasing Services Department and will begin in Fiscal Year 2024-2025.
FINDING #2024-002: EDUCATION STABILIZATION FUNDS – EQUIPMENT AND OTHER CAPITAL EXPENDITURES (50000) Program Name: Elementary and Secondary School Emergency Relief II (ESSER II) Fund Assistance Listing Number: 84.425 Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria: Consistent with 2 CFR section 200.311 (real property), section 200.313 (equipment), and section 200.439 (equipment and other capital expenditures) ESF funds may be used to purchase equipment. Capital expenditures for general and special purpose equipment purchases are subject to prior approval by ED or the pass-through entity. Condition: Through testing of a representative sample of ESF expenditures, we noted that the equipment expenditures with Data Impressions in the amount totaling $617,023, did not appear to be pre-approved by the California Department of Education (CDE). Context: The condition was identified through the testing of ESF expenditures. Cause: District oversight. Effect: The funds spent on these purchases may be subject to review by or return to the awarding agency. Questioned Costs: $617,023. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the District obtain prior approval from CDE for all capital purchases from the Education Stabilization Fund in excess of $5,000. Views of Responsible Officials: See Corrective Action Plan on following page.
FINDING #2024-002: EDUCATION STABILIZATION FUNDS – EQUIPMENT AND OTHER CAPITAL EXPENDITURES (50000) Program Name: Elementary and Secondary School Emergency Relief II (ESSER II) Fund Assistance Listing Number: 84.425 Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria: Consistent with 2 CFR section 200.311 (real property), section 200.313 (equipment), and section 200.439 (equipment and other capital expenditures) ESF funds may be used to purchase equipment. Capital expenditures for general and special purpose equipment purchases are subject to prior approval by ED or the pass-through entity. Condition: Through testing of a representative sample of ESF expenditures, we noted that the equipment expenditures with Data Impressions in the amount totaling $617,023, did not appear to be pre-approved by the California Department of Education (CDE). Context: The condition was identified through the testing of ESF expenditures. Cause: District oversight. Effect: The funds spent on these purchases may be subject to review by or return to the awarding agency. Questioned Costs: $617,023. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the District obtain prior approval from CDE for all capital purchases from the Education Stabilization Fund in excess of $5,000. Views of Responsible Officials: See Corrective Action Plan on following page.
FINDING #2024-002: EDUCATION STABILIZATION FUNDS – EQUIPMENT AND OTHER CAPITAL EXPENDITURES (50000) Program Name: Elementary and Secondary School Emergency Relief II (ESSER II) Fund Assistance Listing Number: 84.425 Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria: Consistent with 2 CFR section 200.311 (real property), section 200.313 (equipment), and section 200.439 (equipment and other capital expenditures) ESF funds may be used to purchase equipment. Capital expenditures for general and special purpose equipment purchases are subject to prior approval by ED or the pass-through entity. Condition: Through testing of a representative sample of ESF expenditures, we noted that the equipment expenditures with Data Impressions in the amount totaling $617,023, did not appear to be pre-approved by the California Department of Education (CDE). Context: The condition was identified through the testing of ESF expenditures. Cause: District oversight. Effect: The funds spent on these purchases may be subject to review by or return to the awarding agency. Questioned Costs: $617,023. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the District obtain prior approval from CDE for all capital purchases from the Education Stabilization Fund in excess of $5,000. Views of Responsible Officials: See Corrective Action Plan on following page.
FINDING #2024-002: EDUCATION STABILIZATION FUNDS – EQUIPMENT AND OTHER CAPITAL EXPENDITURES (50000) Program Name: Elementary and Secondary School Emergency Relief II (ESSER II) Fund Assistance Listing Number: 84.425 Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria: Consistent with 2 CFR section 200.311 (real property), section 200.313 (equipment), and section 200.439 (equipment and other capital expenditures) ESF funds may be used to purchase equipment. Capital expenditures for general and special purpose equipment purchases are subject to prior approval by ED or the pass-through entity. Condition: Through testing of a representative sample of ESF expenditures, we noted that the equipment expenditures with Data Impressions in the amount totaling $617,023, did not appear to be pre-approved by the California Department of Education (CDE). Context: The condition was identified through the testing of ESF expenditures. Cause: District oversight. Effect: The funds spent on these purchases may be subject to review by or return to the awarding agency. Questioned Costs: $617,023. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the District obtain prior approval from CDE for all capital purchases from the Education Stabilization Fund in excess of $5,000. Views of Responsible Officials: See Corrective Action Plan on following page.
FINDING #2024-002: EDUCATION STABILIZATION FUNDS – EQUIPMENT AND OTHER CAPITAL EXPENDITURES (50000) Program Name: Elementary and Secondary School Emergency Relief II (ESSER II) Fund Assistance Listing Number: 84.425 Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria: Consistent with 2 CFR section 200.311 (real property), section 200.313 (equipment), and section 200.439 (equipment and other capital expenditures) ESF funds may be used to purchase equipment. Capital expenditures for general and special purpose equipment purchases are subject to prior approval by ED or the pass-through entity. Condition: Through testing of a representative sample of ESF expenditures, we noted that the equipment expenditures with Data Impressions in the amount totaling $617,023, did not appear to be pre-approved by the California Department of Education (CDE). Context: The condition was identified through the testing of ESF expenditures. Cause: District oversight. Effect: The funds spent on these purchases may be subject to review by or return to the awarding agency. Questioned Costs: $617,023. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the District obtain prior approval from CDE for all capital purchases from the Education Stabilization Fund in excess of $5,000. Views of Responsible Officials: See Corrective Action Plan on following page.
FINDING #2024-002: EDUCATION STABILIZATION FUNDS – EQUIPMENT AND OTHER CAPITAL EXPENDITURES (50000) Program Name: Elementary and Secondary School Emergency Relief II (ESSER II) Fund Assistance Listing Number: 84.425 Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria: Consistent with 2 CFR section 200.311 (real property), section 200.313 (equipment), and section 200.439 (equipment and other capital expenditures) ESF funds may be used to purchase equipment. Capital expenditures for general and special purpose equipment purchases are subject to prior approval by ED or the pass-through entity. Condition: Through testing of a representative sample of ESF expenditures, we noted that the equipment expenditures with Data Impressions in the amount totaling $617,023, did not appear to be pre-approved by the California Department of Education (CDE). Context: The condition was identified through the testing of ESF expenditures. Cause: District oversight. Effect: The funds spent on these purchases may be subject to review by or return to the awarding agency. Questioned Costs: $617,023. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the District obtain prior approval from CDE for all capital purchases from the Education Stabilization Fund in excess of $5,000. Views of Responsible Officials: See Corrective Action Plan on following page.
FINDING #2024-002: EDUCATION STABILIZATION FUNDS – EQUIPMENT AND OTHER CAPITAL EXPENDITURES (50000) Program Name: Elementary and Secondary School Emergency Relief II (ESSER II) Fund Assistance Listing Number: 84.425 Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria: Consistent with 2 CFR section 200.311 (real property), section 200.313 (equipment), and section 200.439 (equipment and other capital expenditures) ESF funds may be used to purchase equipment. Capital expenditures for general and special purpose equipment purchases are subject to prior approval by ED or the pass-through entity. Condition: Through testing of a representative sample of ESF expenditures, we noted that the equipment expenditures with Data Impressions in the amount totaling $617,023, did not appear to be pre-approved by the California Department of Education (CDE). Context: The condition was identified through the testing of ESF expenditures. Cause: District oversight. Effect: The funds spent on these purchases may be subject to review by or return to the awarding agency. Questioned Costs: $617,023. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the District obtain prior approval from CDE for all capital purchases from the Education Stabilization Fund in excess of $5,000. Views of Responsible Officials: See Corrective Action Plan on following page.