Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.