Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: VaxDesign Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Medical Branch did not maintain accurate property records for 3 (5 percent) of 61 equipment items tested. Specifically: For two items, the property records contained incorrect locations. For one item, the location in the property record did not match the current location. For the second item, the location in the property record was not updated with the new room number after a renovation was completed. For one item, the property record contained a serial number that was recorded incorrectly. In addition, the Medical Branch was unable to locate 8 (13 percent) of 61 equipment items selected for physical inspection. The Medical Branch asserted that the items were transferred to a surplus warehouse in preparation for disposal. However, the Medical Branch was not able to locate those items for testing because it did not have a process in place to track items in the warehouse. As a result, the Medical Branch was not able to demonstrate that those items were adequately safeguarded. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Two awards were affected by the issues discussed above; however, due to the age of the assets, the award information was no longer available. Recommendation: The Medical Branch should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards and tracks all equipment sent to its surplus warehouse until appropriate disposition of that equipment. Views of Responsible Officials: Management agrees with the auditor’s recommendation.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple 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 must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple 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 must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple 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 must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple 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 must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple 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 must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple 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 must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple 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 must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple 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 must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple 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 must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple 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 must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple 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 must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple 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 must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple 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 must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple 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 must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple 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 must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple 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 must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple 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 must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple 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 must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple 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 must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple 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 must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple 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 must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple 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 must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple 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 must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple 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 must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple 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 must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple 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 must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple 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 must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple 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 must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple 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 must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple 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 must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple 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 must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple 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 must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple 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 must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple 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 must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple 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 must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple 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 must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple 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 must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple 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 must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple 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 must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple 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 must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple 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 must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple 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 must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple 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 must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple 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 must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple 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 must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple 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 must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.