Finding Number: 2024-004 Finding Title: Internal Controls and Compliance Over Federally Funded Equipment Compliance Requirement(s): Equipment and Real Property Management Classification: Significant Deficiency Programs: Port Security Grant Program ALN #: 97.056 Pass-through entity: N/A – Direct Award Federal Agency: Department of Homeland Security Federal Award Numbers: EMW-2021-PU-00463-S01 Federal Award Year: 2021 Criteria or specific requirement (including statutory, regulatory, or other citation § 200.313 Equipment. See also § 200.439. (a) Title. Title to equipment acquired under the Federal award will vest upon acquisition in the recipient or subrecipient subject to the conditions of this section. This title must be a conditional title unless a Federal statute specifically authorizes the Federal agency to vest title in the recipient or subrecipient without further responsibility to the Federal Government (and the Federal agency elects to do so). A conditional title means a clear title is withheld by the Federal agency until conditions and requirements specified in the terms and conditions of a Federal award have been fulfilled. Title for equipment vested in a recipient or subrecipient is subject to the following conditions: (1) Use the equipment for the authorized purposes of the project during the period of performance or until the property is no longer needed for the purposes of the project. (2) While the equipment is being used for the originally authorized purpose, the recipient or subrecipient must not dispose of or encumber its title or other interests without the approval of the Federal agency or pass-through entity. (3) Use and dispose of the property in accordance with paragraphs (b), (c), and (e) of this section. (b) General. A State must use, manage and dispose of equipment acquired under a Federal award in accordance with State laws and procedures. Indian Tribes must use, manage, and dispose of equipment acquired under a Federal award in accordance with tribal laws and procedures. If such laws and procedures do not exist, Indian Tribes must follow the guidance in this section. Other recipients and subrecipients, including subrecipients of a State or Indian Tribe, must follow paragraphs (c) through (e) of this section. (c) Use. (1) The recipient or subrecipient must use equipment for the project or program for which it was acquired and for as long as needed, whether or not the project or program continues to be supported by the Federal award. The recipient or subrecipient must not encumber the equipment without prior approval of the Federal agency or pass-through entity. The Federal agency may require the submission of the applicable common forms for reporting on equipment. When no longer needed for the original project or program, the equipment may be used in other activities in the following order of priority: (i) Activities under other Federal awards from the Federal agency that funded the original program or project; then (ii) Activities under Federal awards from other Federal agencies. These activities include consolidated equipment for information technology systems. (2) During the time that equipment is used on the project or program for which it was acquired, the recipient or subrecipient must also make the equipment available for use on other programs or projects supported by the Federal Government, provided that such use will not interfere with the purpose for which it was originally acquired. First preference for other use of the equipment must be given to other programs or projects supported by the Federal agency that financed the equipment. Second preference must be given to programs or projects under Federal awards from other Federal agencies. Use for non-federally funded projects is also permissible, provided such use will not interfere with the purpose for which it was originally acquired. The recipient or subrecipient should consider charging user fees as appropriate. (3) Notwithstanding the encouragement in § 200.307 to earn program income, the recipient or subrecipient must not use equipment acquired with the Federal award to provide services for a fee that is less than a private company would charge for similar services unless specifically authorized by Federal statute. This restriction is effective as long as the Federal Government retains an interest in the equipment. (4) When acquiring replacement equipment, the recipient or subrecipient may either trade-in or sell the equipment and use the proceeds to offset the cost of the replacement equipment. (d) Management requirements. Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment (including replacement equipment) utilizing procedures that meet the following requirements: (1) Property records must include a description of the property, a serial number or another identification number, the source of funding for the property (including the FAIN), the title holder, the acquisition date, the cost of the property, the percentage of the Federal agency contribution towards the original purchase, the location, use and condition of the property, and any disposition data including the date of disposal and sale price of the property. The recipient and subrecipient are responsible for maintaining and updating property records when there is a change in the status of the property. (2) A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years. (3) A control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or theft of equipment that will have an impact on the program. (4) Regular maintenance procedures must be in place to ensure the property is in proper working condition. (5) If the recipient or subrecipient is authorized or required to sell the property, proper sales procedures must be in place to ensure the highest possible return. (e) Disposition. When equipment acquired under a Federal award is no longer needed for the original project, program, or for other activities currently or previously supported by a Federal agency, the recipient or subrecipient must request disposition instructions from the Federal agency or pass-through entity if required by the terms and conditions of the Federal award. Disposition of the equipment will be made as follows, in accordance with Federal agency or pass-through entity disposition instructions: (1) Equipment with a current fair market value of $10,000 or less (per unit) may be retained, sold, or otherwise disposed of with no further responsibility to the Federal agency or pass-through entity. (2) Except as provided in § 200.312(b), or if the Federal agency or pass-through entity fails to provide requested disposition instructions within 120 days, items of equipment with a current fair market value in excess of $10,000 (per-unit) may be retained or sold by the recipient or subrecipient. However, the Federal agency is entitled to an amount calculated by multiplying the percentage of the Federal agency's contribution towards the original purchase by the current market value or proceeds from the sale. If the equipment is sold, the Federal agency or pass-through entity may permit the recipient or subrecipient to retain, from the Federal share, $1,000 of the proceeds to cover expenses associated with the selling and handling of the equipment. (3) The recipient or subrecipient may transfer title to the property to the Federal Government or to an eligible third party provided that the recipient or subrecipient must be entitled to compensation for its attributable percentage of the current fair market value of the property. (4) In cases where a recipient or subrecipient fails to take appropriate disposition actions, the Federal agency or pass-through entity may direct the recipient or subrecipient to take disposition actions. Condition As part of our audit procedures, we reviewed internal controls over inventory and asset management, including physical inspection and disposition tracking of equipment. For the Fire Department, we determined that no physical inventory of federally funded equipment had been conducted during the required biennial period, and no reconciliation of equipment records to actual assets had been performed. While informal tracking logs and asset purchase records existed, they were incomplete and lacked standardized documentation of asset tag numbers, inspection dates, asset condition, and verification signatures. Moreover, there was no evidence of centralized or departmental oversight to ensure routine physical inventory and compliance with Federal property standards. In addition, we identified the Harbor department failed to properly record the disposition of a federally funded asset. The asset was still marked as “in service” within the equipment listing provided to us during the audit; however the item had in fact been disposed of during the audit period. Cause The Fire Department’s grants team oversees the compliance with required federal equipment procedures, the grants team indicated capacity issues were the main contributor towards the lack of a reconciliation or inventorying of the equipment. The Harbor Departments property related to a vehicle which was disposed of after an accident. This occurred between the departments inventory processes leading to the listing not being updated by mistake. Effect or potential effect The Departments were out of compliance with federal requirements surrounding equipment management, maintenance, and disposal. Questioned costs None Context The Harbor Department special vehicle which had an estimated book value of $0 that was involved in a collision before being disposed of. There were $0 in proceeds received related to the disposal. Identification as a repeat finding if applicable N/A Recommendation We recommend the departments enhance internal controls to ensure its property records include all the requirements under the Uniform Guidance and properly identify all property and equipment purchased with federal funds. We recommend the Fire Department implement a plan to address staffing needs and formalize procedures regarding the reconciliation, tracking, and maintenance of federally funded equipment. We recommend the Harbor Department enhance their procedures on equipment disposals. Views of responsible officials and planned corrective actions The Fire Department will ensure that all grant funds are expended in compliance with grant guidelines, including the completion of a biennial Equipment Inventory and the submission of a certification letter verifying its accuracy to the grantor every other year. Effective June 16, 2025, the Fire Department will conduct an Equipment Inventory and submit a verification letter to the grantor confirming its completion on a biennial basis. The current Equipment Inventory will be completed by the Support Services Bureau by September 30, 2025. The Fire Department will ensure the accompanying verification letter is sent to the grantor along with the updated inventory list. This biennial requirement will be integrated into the Department’s annual calendar. Following the FY2025 inventory, the next cycle will occur in FY2027 and continue in every odd-numbered fiscal year thereafter. The Harbor Department will enhance its written procedures on equipment disposals and provide training to appropriate Finance, Security, and Maintenance Division staff in FY 2025 to ensure compliance and timeliness in following equipment disposal procedures.
Finding Number: 2024-004 Finding Title: Internal Controls and Compliance Over Federally Funded Equipment Compliance Requirement(s): Equipment and Real Property Management Classification: Significant Deficiency Programs: Port Security Grant Program ALN #: 97.056 Pass-through entity: N/A – Direct Award Federal Agency: Department of Homeland Security Federal Award Numbers: EMW-2021-PU-00463-S01 Federal Award Year: 2021 Criteria or specific requirement (including statutory, regulatory, or other citation § 200.313 Equipment. See also § 200.439. (a) Title. Title to equipment acquired under the Federal award will vest upon acquisition in the recipient or subrecipient subject to the conditions of this section. This title must be a conditional title unless a Federal statute specifically authorizes the Federal agency to vest title in the recipient or subrecipient without further responsibility to the Federal Government (and the Federal agency elects to do so). A conditional title means a clear title is withheld by the Federal agency until conditions and requirements specified in the terms and conditions of a Federal award have been fulfilled. Title for equipment vested in a recipient or subrecipient is subject to the following conditions: (1) Use the equipment for the authorized purposes of the project during the period of performance or until the property is no longer needed for the purposes of the project. (2) While the equipment is being used for the originally authorized purpose, the recipient or subrecipient must not dispose of or encumber its title or other interests without the approval of the Federal agency or pass-through entity. (3) Use and dispose of the property in accordance with paragraphs (b), (c), and (e) of this section. (b) General. A State must use, manage and dispose of equipment acquired under a Federal award in accordance with State laws and procedures. Indian Tribes must use, manage, and dispose of equipment acquired under a Federal award in accordance with tribal laws and procedures. If such laws and procedures do not exist, Indian Tribes must follow the guidance in this section. Other recipients and subrecipients, including subrecipients of a State or Indian Tribe, must follow paragraphs (c) through (e) of this section. (c) Use. (1) The recipient or subrecipient must use equipment for the project or program for which it was acquired and for as long as needed, whether or not the project or program continues to be supported by the Federal award. The recipient or subrecipient must not encumber the equipment without prior approval of the Federal agency or pass-through entity. The Federal agency may require the submission of the applicable common forms for reporting on equipment. When no longer needed for the original project or program, the equipment may be used in other activities in the following order of priority: (i) Activities under other Federal awards from the Federal agency that funded the original program or project; then (ii) Activities under Federal awards from other Federal agencies. These activities include consolidated equipment for information technology systems. (2) During the time that equipment is used on the project or program for which it was acquired, the recipient or subrecipient must also make the equipment available for use on other programs or projects supported by the Federal Government, provided that such use will not interfere with the purpose for which it was originally acquired. First preference for other use of the equipment must be given to other programs or projects supported by the Federal agency that financed the equipment. Second preference must be given to programs or projects under Federal awards from other Federal agencies. Use for non-federally funded projects is also permissible, provided such use will not interfere with the purpose for which it was originally acquired. The recipient or subrecipient should consider charging user fees as appropriate. (3) Notwithstanding the encouragement in § 200.307 to earn program income, the recipient or subrecipient must not use equipment acquired with the Federal award to provide services for a fee that is less than a private company would charge for similar services unless specifically authorized by Federal statute. This restriction is effective as long as the Federal Government retains an interest in the equipment. (4) When acquiring replacement equipment, the recipient or subrecipient may either trade-in or sell the equipment and use the proceeds to offset the cost of the replacement equipment. (d) Management requirements. Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment (including replacement equipment) utilizing procedures that meet the following requirements: (1) Property records must include a description of the property, a serial number or another identification number, the source of funding for the property (including the FAIN), the title holder, the acquisition date, the cost of the property, the percentage of the Federal agency contribution towards the original purchase, the location, use and condition of the property, and any disposition data including the date of disposal and sale price of the property. The recipient and subrecipient are responsible for maintaining and updating property records when there is a change in the status of the property. (2) A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years. (3) A control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or theft of equipment that will have an impact on the program. (4) Regular maintenance procedures must be in place to ensure the property is in proper working condition. (5) If the recipient or subrecipient is authorized or required to sell the property, proper sales procedures must be in place to ensure the highest possible return. (e) Disposition. When equipment acquired under a Federal award is no longer needed for the original project, program, or for other activities currently or previously supported by a Federal agency, the recipient or subrecipient must request disposition instructions from the Federal agency or pass-through entity if required by the terms and conditions of the Federal award. Disposition of the equipment will be made as follows, in accordance with Federal agency or pass-through entity disposition instructions: (1) Equipment with a current fair market value of $10,000 or less (per unit) may be retained, sold, or otherwise disposed of with no further responsibility to the Federal agency or pass-through entity. (2) Except as provided in § 200.312(b), or if the Federal agency or pass-through entity fails to provide requested disposition instructions within 120 days, items of equipment with a current fair market value in excess of $10,000 (per-unit) may be retained or sold by the recipient or subrecipient. However, the Federal agency is entitled to an amount calculated by multiplying the percentage of the Federal agency's contribution towards the original purchase by the current market value or proceeds from the sale. If the equipment is sold, the Federal agency or pass-through entity may permit the recipient or subrecipient to retain, from the Federal share, $1,000 of the proceeds to cover expenses associated with the selling and handling of the equipment. (3) The recipient or subrecipient may transfer title to the property to the Federal Government or to an eligible third party provided that the recipient or subrecipient must be entitled to compensation for its attributable percentage of the current fair market value of the property. (4) In cases where a recipient or subrecipient fails to take appropriate disposition actions, the Federal agency or pass-through entity may direct the recipient or subrecipient to take disposition actions. Condition As part of our audit procedures, we reviewed internal controls over inventory and asset management, including physical inspection and disposition tracking of equipment. For the Fire Department, we determined that no physical inventory of federally funded equipment had been conducted during the required biennial period, and no reconciliation of equipment records to actual assets had been performed. While informal tracking logs and asset purchase records existed, they were incomplete and lacked standardized documentation of asset tag numbers, inspection dates, asset condition, and verification signatures. Moreover, there was no evidence of centralized or departmental oversight to ensure routine physical inventory and compliance with Federal property standards. In addition, we identified the Harbor department failed to properly record the disposition of a federally funded asset. The asset was still marked as “in service” within the equipment listing provided to us during the audit; however the item had in fact been disposed of during the audit period. Cause The Fire Department’s grants team oversees the compliance with required federal equipment procedures, the grants team indicated capacity issues were the main contributor towards the lack of a reconciliation or inventorying of the equipment. The Harbor Departments property related to a vehicle which was disposed of after an accident. This occurred between the departments inventory processes leading to the listing not being updated by mistake. Effect or potential effect The Departments were out of compliance with federal requirements surrounding equipment management, maintenance, and disposal. Questioned costs None Context The Harbor Department special vehicle which had an estimated book value of $0 that was involved in a collision before being disposed of. There were $0 in proceeds received related to the disposal. Identification as a repeat finding if applicable N/A Recommendation We recommend the departments enhance internal controls to ensure its property records include all the requirements under the Uniform Guidance and properly identify all property and equipment purchased with federal funds. We recommend the Fire Department implement a plan to address staffing needs and formalize procedures regarding the reconciliation, tracking, and maintenance of federally funded equipment. We recommend the Harbor Department enhance their procedures on equipment disposals. Views of responsible officials and planned corrective actions The Fire Department will ensure that all grant funds are expended in compliance with grant guidelines, including the completion of a biennial Equipment Inventory and the submission of a certification letter verifying its accuracy to the grantor every other year. Effective June 16, 2025, the Fire Department will conduct an Equipment Inventory and submit a verification letter to the grantor confirming its completion on a biennial basis. The current Equipment Inventory will be completed by the Support Services Bureau by September 30, 2025. The Fire Department will ensure the accompanying verification letter is sent to the grantor along with the updated inventory list. This biennial requirement will be integrated into the Department’s annual calendar. Following the FY2025 inventory, the next cycle will occur in FY2027 and continue in every odd-numbered fiscal year thereafter. The Harbor Department will enhance its written procedures on equipment disposals and provide training to appropriate Finance, Security, and Maintenance Division staff in FY 2025 to ensure compliance and timeliness in following equipment disposal procedures.
Finding 2024-002 – Activities Allowed/Unallowed, Costs Principles, and Period of Performance (Internal Controls Over Compliance) (Repeat Finding 2023-001) Material Weakness Criteria: Uniform Guidance 2 CFR, Part §200.313(a) requires that non-federal entities must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: During our review of the Coalition’s disbursements related to the Title V major program, we examined 68 transactions for internal controls over compliance. 7 of the 68 transactions examined did not contain sufficient evidence that a review and approval process was completed prior to payment being processed. Questioned Costs: None Cause: The Coalition does not have sufficiently established control policies and procedures to ensure proper approvals are obtained prior to the disbursement transactions being processed. Effect: Disbursements are being processed without proper approval, resulting in the possibility of disallowed expenditures. Recommendation: We recommend the Coalition becomes familiar with requirements of 2 CFR, Part §200.313(a) and establishes appropriate internal control policies and procedures and that all staff be trained on those policies and procedures, so they are familiar with the requirements. We further recommend the Coalition does not process payment for disbursements that do not contain necessary approvals. Views of Responsible Officials: See the corrective action plan that accompanies the schedule of findings and questioned costs.
Finding 2024-002 – Activities Allowed/Unallowed, Costs Principles, and Period of Performance (Internal Controls Over Compliance) (Repeat Finding 2023-001) Material Weakness Criteria: Uniform Guidance 2 CFR, Part §200.313(a) requires that non-federal entities must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: During our review of the Coalition’s disbursements related to the Title V major program, we examined 68 transactions for internal controls over compliance. 7 of the 68 transactions examined did not contain sufficient evidence that a review and approval process was completed prior to payment being processed. Questioned Costs: None Cause: The Coalition does not have sufficiently established control policies and procedures to ensure proper approvals are obtained prior to the disbursement transactions being processed. Effect: Disbursements are being processed without proper approval, resulting in the possibility of disallowed expenditures. Recommendation: We recommend the Coalition becomes familiar with requirements of 2 CFR, Part §200.313(a) and establishes appropriate internal control policies and procedures and that all staff be trained on those policies and procedures, so they are familiar with the requirements. We further recommend the Coalition does not process payment for disbursements that do not contain necessary approvals. Views of Responsible Officials: See the corrective action plan that accompanies the schedule of findings and questioned costs.
2024-002 Internal Controls over Compliance, Material Noncompliance - Equipment and Real Property Management (Material Weakness) Repeated and Modified (Prior Year Finding 2023-003) Federal Program Information: Funding Agency: Title: Federal Assistance Listing Number: Award Year and Number: Department of Housing and Urban Development Indian Housing Block Grant 14.867 2024; 55IH0402810 Criteria or specific requirements: 2 CFR Section 200.313 (d) 1 requires the Authority to maintain property records that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, acquisition date, cost of the property, percentage of Federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Condition: The Authority lacks a comprehensive capital asset tracking system or roll forward mechanism to accurately monitor capital assets. This includes maintaining essential information such as descriptions, serial or identifying numbers, funding sources, locations, and conditions. Cause: Procedures are not in place to ensure that a capital assets listing of buildings, real property, and equipment is regularly maintained. Effect: The Authority is not in compliance with federal requirements related to equipment and real property management. Questioned Costs: The extent of the questioned costs is unknown. Auditor's Recommendation: The Authority should develop a system to track capital assets, including description, serial or other identifying number, source of funding, location, and condition.
2024-002 Internal Controls over Compliance, Material Noncompliance - Equipment and Real Property Management (Material Weakness) Repeated and Modified (Prior Year Finding 2023-003) Federal Program Information: Funding Agency: Title: Federal Assistance Listing Number: Award Year and Number: Department of Housing and Urban Development Indian Housing Block Grant 14.867 2024; 55IH0402810 Criteria or specific requirements: 2 CFR Section 200.313 (d) 1 requires the Authority to maintain property records that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, acquisition date, cost of the property, percentage of Federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Condition: The Authority lacks a comprehensive capital asset tracking system or roll forward mechanism to accurately monitor capital assets. This includes maintaining essential information such as descriptions, serial or identifying numbers, funding sources, locations, and conditions. Cause: Procedures are not in place to ensure that a capital assets listing of buildings, real property, and equipment is regularly maintained. Effect: The Authority is not in compliance with federal requirements related to equipment and real property management. Questioned Costs: The extent of the questioned costs is unknown. Auditor's Recommendation: The Authority should develop a system to track capital assets, including description, serial or other identifying number, source of funding, location, and condition.
2024-002 Internal Controls over Compliance, Material Noncompliance - Equipment and Real Property Management (Material Weakness) Repeated and Modified (Prior Year Finding 2023-003) Federal Program Information: Funding Agency: Title: Federal Assistance Listing Number: Award Year and Number: Department of Housing and Urban Development Indian Housing Block Grant 14.867 2024; 55IH0402810 Criteria or specific requirements: 2 CFR Section 200.313 (d) 1 requires the Authority to maintain property records that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, acquisition date, cost of the property, percentage of Federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Condition: The Authority lacks a comprehensive capital asset tracking system or roll forward mechanism to accurately monitor capital assets. This includes maintaining essential information such as descriptions, serial or identifying numbers, funding sources, locations, and conditions. Cause: Procedures are not in place to ensure that a capital assets listing of buildings, real property, and equipment is regularly maintained. Effect: The Authority is not in compliance with federal requirements related to equipment and real property management. Questioned Costs: The extent of the questioned costs is unknown. Auditor's Recommendation: The Authority should develop a system to track capital assets, including description, serial or other identifying number, source of funding, location, and condition.
U.S. Department of Transportation Assistance Listing # 20.106 – Airport Improvement Program 2024-001: Equipment and Real Property Management (Significant Deficiency in Internal Control over Compliance and Immaterial Noncompliance) Criteria: Property records for equipment purchased with federal funds must be maintained at a level of detail that includes a description of the property, a serial number or other identification number, the source of funding for the property (including the federal award identification number), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313(d)(1)). Condition: Our testing of the expenditures of Airport Improvement Program funds identified $192,000 of equipment purchased as part of the rehabilitation of the air traffic control tower. This equipment was recorded in the Authority’s property records. However, the property records did not contain the required data elements noted above. Effect: The Authority lacks a policy for recording federally funded equipment purchases within the property records that ensures the required data elements are captured within the property records. As a result, the Authority was not compliant with the equipment and real property management requirements of the Airport Improvement Program. Cause: The Authority’s management during the 2024 fiscal year did not appear to be aware of the equipment and real property management requirements of the Airport Improvement Program. Questioned Costs: None Context: The Authority administered two Airport Improvement Programs during the 2024 fiscal year. Total 2024 expenditures of Airport Improvement Program funds amounted to $1,710,388. Of this amount, $192,000 was for equipment that is subject to the equipment and real property management. Recommendation: We recommend the Authority review its current policies, procedures, and internal controls over the expenditure of federal awards. We recommend management establish a procedure for tracking equipment purchased with federal funding to ensure the property records contain the required data elements of the equipment and real property management compliance requirement of the Airport Improvement Program. Management’s Response: We agree with the auditor’s findings and will implement procedures to ensure our property records capture the date elements required by the equipment and real property management compliance requirement.
U.S. Department of Transportation Assistance Listing # 20.106 – Airport Improvement Program 2024-001: Equipment and Real Property Management (Significant Deficiency in Internal Control over Compliance and Immaterial Noncompliance) Criteria: Property records for equipment purchased with federal funds must be maintained at a level of detail that includes a description of the property, a serial number or other identification number, the source of funding for the property (including the federal award identification number), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313(d)(1)). Condition: Our testing of the expenditures of Airport Improvement Program funds identified $192,000 of equipment purchased as part of the rehabilitation of the air traffic control tower. This equipment was recorded in the Authority’s property records. However, the property records did not contain the required data elements noted above. Effect: The Authority lacks a policy for recording federally funded equipment purchases within the property records that ensures the required data elements are captured within the property records. As a result, the Authority was not compliant with the equipment and real property management requirements of the Airport Improvement Program. Cause: The Authority’s management during the 2024 fiscal year did not appear to be aware of the equipment and real property management requirements of the Airport Improvement Program. Questioned Costs: None Context: The Authority administered two Airport Improvement Programs during the 2024 fiscal year. Total 2024 expenditures of Airport Improvement Program funds amounted to $1,710,388. Of this amount, $192,000 was for equipment that is subject to the equipment and real property management. Recommendation: We recommend the Authority review its current policies, procedures, and internal controls over the expenditure of federal awards. We recommend management establish a procedure for tracking equipment purchased with federal funding to ensure the property records contain the required data elements of the equipment and real property management compliance requirement of the Airport Improvement Program. Management’s Response: We agree with the auditor’s findings and will implement procedures to ensure our property records capture the date elements required by the equipment and real property management compliance requirement.
Federal Program 23.002 - Appalachian Area Development 14.228 - Community Development Block Grants/State's Program Award Numbers ARC-20698 ARC-20699 CDBG Subgrant: 1137-21-111-PF-01 Federal Agency U.S. Department of Housing and Urban Development (HUD) Appalachian Regional Commission (ARC) Compliance Requirement Equipment and Real Property Management- 2 CFR §200.310-316 Type of Finding Internal Control over Compliance - Material Weakness Compliance - Noncompliance Questioned Costs None Criteria Per 2 CFR §200.310-316 and the 0MB Compliance Supplement, recipients of federal awards must: Maintain detailed property records including description, serial number, acquisition date, cost, location, and condition Conduct a physical inventory at least once every two years and reconcile results Safeguard assets from loss, damage, or theft File a Notice of Federal Interest for real property acquired with federal funds Follow disposition procedures outlined in 2 CFR §200.311-313 Condition The City of Batesville did not conduct a biennial physical inventory of federally funded equipment and real property as required by 2 CFR §200.313(d)(2). Inventory records were incomplete, decentralized, and lacked key data fields such as asset condition and federal funding source. Infrastructure assets funded by CDBG and ARC grants were not classified as real property, and no Notice of Federal Interest was filed. Additionally, the City could not demonstrate that federally funded assets were safeguarded or reconciled against disposals. Cause The City lacked centralized oversight and formal policies for property management. Staff were unaware of federal requirements related to infrastructure classification and inventory procedures. No training or monitoring mechanisms were in place to ensure compliance. Effect The City is at risk of noncompliance with federal property management standards, including failure to conduct biennial inventories and file Notices of Federal Interest for real property. Although the sewer infrastructure funded by CFDA 14.228 and 23.002 is not susceptible to theft or loss due to its fixed nature, the lack of documentation and oversight represents a material weakness in internal control. No questioned costs were identified, as all expenditures were supported and the assets remain in use. Although Assistance Listing 90.201 was not selected for audit, similar deficiencies in property management were observed during preliminary review, suggesting the issue may be systemic across federal programs. Recommendation Implement a centralized inventory system with required data fields Conduct and document biennial physical inventories File Notices of Federal Interest for applicable real property Provide staff training on federal property standards Deveiop written policies for asset classification, inventory, and disposition Establish internal monitoring procedures to ensure ongoing compliance Views of Responsible Officials Management concurs with the finding. The City will implement a centralized inventory system and conduct a physical inventory by March 31, 2026. Training will be provided to relevant staff, and a formal policy will be adopted to ensure compliance with 2 CFR §200.310-316. The City will consult with HUD and ARC regarding the filing of Notices of Federal Interest for infrastructure assets. Management also acknowledges that similar issues were observed in non-audited programs and will extend corrective actions City-wide.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University 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 Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. 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 equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University 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 Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. 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 equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University 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 Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. 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 equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University 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 Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. 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 equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University 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 Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. 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 equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University 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 Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. 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 equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University 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 Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. 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 equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University 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 Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. 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 equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University 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 Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. 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 equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University 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 Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. 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 equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University 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 Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. 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 equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University 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 Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. 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 equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University 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 Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. 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 equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University 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 Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. 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 equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University 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 Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. 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 equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University 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 Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. 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 equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University 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 Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. 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 equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University 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 Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. 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 equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University 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 Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. 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 equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University 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 Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. 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 equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University 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 Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. 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 equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University 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 Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. 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 equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University 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 Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. 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 equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University 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 Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. 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 equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University 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 Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. 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 equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University 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 Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. 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 equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University 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 Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. 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 equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University 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 Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. 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 equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University 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 Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. 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 equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University 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 Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. 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 equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University 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 Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. 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 equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University 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 Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. 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 equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University 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 Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. 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 equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University 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 Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. 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 equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University 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 Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. 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 equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University 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 Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. 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 equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University 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 Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. 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 equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University 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 Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. 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 equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University 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 Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. 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 equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University 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 Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. 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 equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.