Federal Assistance Number – Research and Development Cluster, Multiple Federal Grantors, Multiple Award Periods Criteria or Specific Requirement – Equipment and Real Property Management In accordance with 2 CFR Section 200.313, a non-federal entity must manage equipment that was procured through the use of federal funds by: maintaining property records, performing a physical inventory once every two years, controls must be implemented to safeguard against loss, and adequate maintenance procedures developed. Condition – During testing of equipment, a complete listing of all property and equipment purchased with federal funds with required information per 2 CFR 200.313(d)(1) was not maintained. A physical inventory of property and equipment was not completed in the past two years. Questioned Costs – None noted. Context – The Institute purchased two pieces of equipment totaling $142,986 during 2023. Both pieces of equipment were included in a detail listing of all equipment the Institute maintains. However, during further discussions with the Institute, they were unable to provide a complete listing of equipment purchased through the use of federal funds with all required information. Effect – Equipment purchased through the use of federal funds is not maintained or disposed of in accordance with the Uniform Guidance. Cause – The Institute's misunderstanding of the requirements. Identification as a Repeat Finding, if applicable – Not a repeat finding. Recommendation – Policies and procedures should be modified to ensure that management understands the equipment policies and procedures outlined by the Uniform Guidance and that the Institute is in compliance. Views of Responsible Official and Planned Corrective Actions – Management agrees with the stated finding and has implemented a corrective action plan.
Federal Assistance Number – Research and Development Cluster, Multiple Federal Grantors, Multiple Award Periods Criteria or Specific Requirement – Equipment and Real Property Management In accordance with 2 CFR Section 200.313, a non-federal entity must manage equipment that was procured through the use of federal funds by: maintaining property records, performing a physical inventory once every two years, controls must be implemented to safeguard against loss, and adequate maintenance procedures developed. Condition – During testing of equipment, a complete listing of all property and equipment purchased with federal funds with required information per 2 CFR 200.313(d)(1) was not maintained. A physical inventory of property and equipment was not completed in the past two years. Questioned Costs – None noted. Context – The Institute purchased two pieces of equipment totaling $142,986 during 2023. Both pieces of equipment were included in a detail listing of all equipment the Institute maintains. However, during further discussions with the Institute, they were unable to provide a complete listing of equipment purchased through the use of federal funds with all required information. Effect – Equipment purchased through the use of federal funds is not maintained or disposed of in accordance with the Uniform Guidance. Cause – The Institute's misunderstanding of the requirements. Identification as a Repeat Finding, if applicable – Not a repeat finding. Recommendation – Policies and procedures should be modified to ensure that management understands the equipment policies and procedures outlined by the Uniform Guidance and that the Institute is in compliance. Views of Responsible Official and Planned Corrective Actions – Management agrees with the stated finding and has implemented a corrective action plan.
Federal Assistance Number – Research and Development Cluster, Multiple Federal Grantors, Multiple Award Periods Criteria or Specific Requirement – Equipment and Real Property Management In accordance with 2 CFR Section 200.313, a non-federal entity must manage equipment that was procured through the use of federal funds by: maintaining property records, performing a physical inventory once every two years, controls must be implemented to safeguard against loss, and adequate maintenance procedures developed. Condition – During testing of equipment, a complete listing of all property and equipment purchased with federal funds with required information per 2 CFR 200.313(d)(1) was not maintained. A physical inventory of property and equipment was not completed in the past two years. Questioned Costs – None noted. Context – The Institute purchased two pieces of equipment totaling $142,986 during 2023. Both pieces of equipment were included in a detail listing of all equipment the Institute maintains. However, during further discussions with the Institute, they were unable to provide a complete listing of equipment purchased through the use of federal funds with all required information. Effect – Equipment purchased through the use of federal funds is not maintained or disposed of in accordance with the Uniform Guidance. Cause – The Institute's misunderstanding of the requirements. Identification as a Repeat Finding, if applicable – Not a repeat finding. Recommendation – Policies and procedures should be modified to ensure that management understands the equipment policies and procedures outlined by the Uniform Guidance and that the Institute is in compliance. Views of Responsible Official and Planned Corrective Actions – Management agrees with the stated finding and has implemented a corrective action plan.
Federal Assistance Number – Research and Development Cluster, Multiple Federal Grantors, Multiple Award Periods Criteria or Specific Requirement – Equipment and Real Property Management In accordance with 2 CFR Section 200.313, a non-federal entity must manage equipment that was procured through the use of federal funds by: maintaining property records, performing a physical inventory once every two years, controls must be implemented to safeguard against loss, and adequate maintenance procedures developed. Condition – During testing of equipment, a complete listing of all property and equipment purchased with federal funds with required information per 2 CFR 200.313(d)(1) was not maintained. A physical inventory of property and equipment was not completed in the past two years. Questioned Costs – None noted. Context – The Institute purchased two pieces of equipment totaling $142,986 during 2023. Both pieces of equipment were included in a detail listing of all equipment the Institute maintains. However, during further discussions with the Institute, they were unable to provide a complete listing of equipment purchased through the use of federal funds with all required information. Effect – Equipment purchased through the use of federal funds is not maintained or disposed of in accordance with the Uniform Guidance. Cause – The Institute's misunderstanding of the requirements. Identification as a Repeat Finding, if applicable – Not a repeat finding. Recommendation – Policies and procedures should be modified to ensure that management understands the equipment policies and procedures outlined by the Uniform Guidance and that the Institute is in compliance. Views of Responsible Official and Planned Corrective Actions – Management agrees with the stated finding and has implemented a corrective action plan.
2 CFR 3474.1 gives regulatory effect to the Department of Education for 2 CFR 200.313 (d) which states procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements: (1) Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. (2) A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. (3) A control system must be developed to ensure adequate safeguards to prevent loss, damage, or theft of the property. Any loss, damage, or theft must be investigated. (4) Adequate maintenance procedures must be developed to keep the property in good condition. (5) If the non-Federal entity is authorized or required to sell the property, proper sales procedures must be established to ensure the highest possible return The School District used federal Education Stabilization Funds for capital outlay expenditures for a restroom upgrade of $222,512. Due to lack of policies and procedures, the School District failed to record the upgrade in their capital asset system. Furthermore, the School District also failed to perform a physical inventory and reconcile the property records for fiscal year 2023. Noncompliance with the requirements of Federal grants may result in the loss of current or future federal funding and possible questioned costs in future audits. Also, failure to include equipment and capital assets purchases on the School District asset listing could result in misappropriation of the equipment. The School District should establish and implement policies and procedures over equipment and real property paid for from Federal grants to ensure that such assets with an acquisition cost which equals or exceeds the lesser of the School District’s capitalization threshold or $5,000, are added and maintained in the capital asset records until disposition. Additionally, the School District should implement procedures to verify that all equipment is recorded, and the required physical inventory is completed at least once every two years.
2 CFR 3474.1 gives regulatory effect to the Department of Education for 2 CFR 200.313 (d) which states procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements: (1) Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. (2) A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. (3) A control system must be developed to ensure adequate safeguards to prevent loss, damage, or theft of the property. Any loss, damage, or theft must be investigated. (4) Adequate maintenance procedures must be developed to keep the property in good condition. (5) If the non-Federal entity is authorized or required to sell the property, proper sales procedures must be established to ensure the highest possible return The School District used federal Education Stabilization Funds for capital outlay expenditures for a restroom upgrade of $222,512. Due to lack of policies and procedures, the School District failed to record the upgrade in their capital asset system. Furthermore, the School District also failed to perform a physical inventory and reconcile the property records for fiscal year 2023. Noncompliance with the requirements of Federal grants may result in the loss of current or future federal funding and possible questioned costs in future audits. Also, failure to include equipment and capital assets purchases on the School District asset listing could result in misappropriation of the equipment. The School District should establish and implement policies and procedures over equipment and real property paid for from Federal grants to ensure that such assets with an acquisition cost which equals or exceeds the lesser of the School District’s capitalization threshold or $5,000, are added and maintained in the capital asset records until disposition. Additionally, the School District should implement procedures to verify that all equipment is recorded, and the required physical inventory is completed at least once every two years.
SHELBYVILLE COMMUNITY UNIT SCHOOL DISTRICT 4 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2023 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2023- 001 2. THIS FINDING IS: __X__ NEW ___Repeat from Prior Year? 3. Federal Program Name and Year: COVID 19: Education Stabilization Fund (2022) 4. Project No.: 4998-E3 5. CFDA No.: 84.425U-COVID 19 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Equipment and Real Property Management compliance requirements require that property records be maintained that include a description of the property, a serial number or other identification number, the source of funding of the property (including the federal award identification number), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property and any ultimate disposition data including the date of disposal and the sales price of the property. (2 CFR section 200.313(d)(1)) 9. Condition The District's property records did not include all equipment purchased with Education Stabilization Funding. 10. Questioned Costs None 11. Context The inventory of equipment is material to the program. 12. Effect The District is not in compliance with Equipment and Real Property Management compliance requirements. 13. Cause A material amount of smartboards were purchased for District classrooms and were not included in the inventory of equipment purchased with Education Stabilization Funding. 14. Recommendation The District should assign an employee independent of the preparer, preferably with knowledge of applicable federal grant expenditures, to review the District's property records on a periodic basis to ensure the listing is complete and meets the requirements of 2 CFR section 200.313(d)(1). 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2024.
MATERIAL WEAKNESS U.S. DEPARTMENT OF EDUCATION PASSED THROUGH ARKANSAS DEPARTMENT OF EDUCATION COVID-19 - EDUCATION STABILIZATION FUND - AL NUMBER 84.425D and 84.425U PASS-THROUGH NUMBER 4801 AUDIT PERIOD - YEAR ENDED JUNE 30, 2023 2023-001. Equipment and Real Property Management Criteria or specific requirement: Property records should be maintained for equipment acquired with federal awards as specified in OMB 2 CFR section 200.313. Additionally, the District should ensure that disposition of such equipment is in accordance with federal requirements, including the federal awarding agency is appropriately compensated for its share of any property sold or converted to non-federal use. Condition: A review of the equipment subsidiary ledger revealed that no equipment items purchased with Education Stabilization Funds in fiscal year 2023, were added to the ledger. The total cost of the equipment was $640,899. Also, the District could not account for 1 of 4 Education Stabilization Fund equipment items selected for sighting, costing $1,177. Cause: Lack of internal controls over the equipment subsidiary ledger. Effect or potential effect: The District's equipment subsidiary records did not include any equipment items purchased in fiscal year 2023. Context: All equipment items purchased in fiscal year 2023, were not added to the equipment subsidiary ledger for a total cost of $640,899. Also, 4 equipment items ($4,709) from a total of 40 equipment items ($47,094) that were included on the equipment subsidiary ledger were selected for observation. The sample was statistically valid. Identification as a repeat finding: No Recommendation: The District should contact the Arkansas Division of Elementary and Secondary Education (DESE) for guidance regarding this matter and implement proper controls over program expenditures. In addition, the District should maintain proper records for equipment acquired with federal awards. Views of responsible officials: The Superintendent will work with the business manager and the technology coordinator to identify all items purchased with a cost greater than $1,000 that need to be properly recorded in the district's equipment subsidiary ledger. Items that are being retired will be approved by the board and removed from the ledger. The modular buildings will be added immediately to the fixed asset list as well as the 10 Dell laptops. The laptop that the teacher lost will be removed from the fixed asset list and moving forward, all staff will complete an equipment incident form when equipment is lost or stolen. A police report will be filed for all stolen equipment.
MATERIAL WEAKNESS U.S. DEPARTMENT OF EDUCATION PASSED THROUGH ARKANSAS DEPARTMENT OF EDUCATION COVID-19 - EDUCATION STABILIZATION FUND - AL NUMBER 84.425D and 84.425U PASS-THROUGH NUMBER 4801 AUDIT PERIOD - YEAR ENDED JUNE 30, 2023 2023-001. Equipment and Real Property Management Criteria or specific requirement: Property records should be maintained for equipment acquired with federal awards as specified in OMB 2 CFR section 200.313. Additionally, the District should ensure that disposition of such equipment is in accordance with federal requirements, including the federal awarding agency is appropriately compensated for its share of any property sold or converted to non-federal use. Condition: A review of the equipment subsidiary ledger revealed that no equipment items purchased with Education Stabilization Funds in fiscal year 2023, were added to the ledger. The total cost of the equipment was $640,899. Also, the District could not account for 1 of 4 Education Stabilization Fund equipment items selected for sighting, costing $1,177. Cause: Lack of internal controls over the equipment subsidiary ledger. Effect or potential effect: The District's equipment subsidiary records did not include any equipment items purchased in fiscal year 2023. Context: All equipment items purchased in fiscal year 2023, were not added to the equipment subsidiary ledger for a total cost of $640,899. Also, 4 equipment items ($4,709) from a total of 40 equipment items ($47,094) that were included on the equipment subsidiary ledger were selected for observation. The sample was statistically valid. Identification as a repeat finding: No Recommendation: The District should contact the Arkansas Division of Elementary and Secondary Education (DESE) for guidance regarding this matter and implement proper controls over program expenditures. In addition, the District should maintain proper records for equipment acquired with federal awards. Views of responsible officials: The Superintendent will work with the business manager and the technology coordinator to identify all items purchased with a cost greater than $1,000 that need to be properly recorded in the district's equipment subsidiary ledger. Items that are being retired will be approved by the board and removed from the ledger. The modular buildings will be added immediately to the fixed asset list as well as the 10 Dell laptops. The laptop that the teacher lost will be removed from the fixed asset list and moving forward, all staff will complete an equipment incident form when equipment is lost or stolen. A police report will be filed for all stolen equipment.
FINDING #2023-003: EDUCATION STABILIZATION FUNDS (ESF) – EQUIPMENT AND OTHER CAPITAL EXPENDITURES (50000) Program Name: Elementary and Secondary School Emergency Relief II (ESSER II) Fund Assistance Listing Number: 84.425 Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education (ED) Criteria: Consistent with 2 CFR section 200.311 (real property), section 200.313 (equipment), and section 200.439 (equipment and other capital expenditures) ESF funds may be used to purchase equipment. Capital expenditures for general and special purpose equipment purchases are subject to prior approval by ED or the pass-through entity. Condition: Through testing a representative sample of ESF expenditures, we noted that the network switch purchases did not appear to be pre-approved by the California Department of Education (CDE). Each purchase order provided for the purchase and installation of network switches with a per unit cost in excess of $5,000 (including installation and other ancillary costs). Context: The condition was identified through the testing of ESF expenditures. Cause: District oversight. Effect: The funds spent on these purchases may be subject to review by or return to the awarding agency. Questioned Costs: $208,801. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the District obtain prior approval from CDE for all capital purchases from the Education Stabilization Fund in excess of $5,000. Views of Responsible Officials: See Corrective Action Plan on following page.
FINDING #2023-003: EDUCATION STABILIZATION FUNDS (ESF) – EQUIPMENT AND OTHER CAPITAL EXPENDITURES (50000) Program Name: Elementary and Secondary School Emergency Relief II (ESSER II) Fund Assistance Listing Number: 84.425 Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education (ED) Criteria: Consistent with 2 CFR section 200.311 (real property), section 200.313 (equipment), and section 200.439 (equipment and other capital expenditures) ESF funds may be used to purchase equipment. Capital expenditures for general and special purpose equipment purchases are subject to prior approval by ED or the pass-through entity. Condition: Through testing a representative sample of ESF expenditures, we noted that the network switch purchases did not appear to be pre-approved by the California Department of Education (CDE). Each purchase order provided for the purchase and installation of network switches with a per unit cost in excess of $5,000 (including installation and other ancillary costs). Context: The condition was identified through the testing of ESF expenditures. Cause: District oversight. Effect: The funds spent on these purchases may be subject to review by or return to the awarding agency. Questioned Costs: $208,801. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the District obtain prior approval from CDE for all capital purchases from the Education Stabilization Fund in excess of $5,000. Views of Responsible Officials: See Corrective Action Plan on following page.
FINDING #2023-003: EDUCATION STABILIZATION FUNDS (ESF) – EQUIPMENT AND OTHER CAPITAL EXPENDITURES (50000) Program Name: Elementary and Secondary School Emergency Relief II (ESSER II) Fund Assistance Listing Number: 84.425 Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education (ED) Criteria: Consistent with 2 CFR section 200.311 (real property), section 200.313 (equipment), and section 200.439 (equipment and other capital expenditures) ESF funds may be used to purchase equipment. Capital expenditures for general and special purpose equipment purchases are subject to prior approval by ED or the pass-through entity. Condition: Through testing a representative sample of ESF expenditures, we noted that the network switch purchases did not appear to be pre-approved by the California Department of Education (CDE). Each purchase order provided for the purchase and installation of network switches with a per unit cost in excess of $5,000 (including installation and other ancillary costs). Context: The condition was identified through the testing of ESF expenditures. Cause: District oversight. Effect: The funds spent on these purchases may be subject to review by or return to the awarding agency. Questioned Costs: $208,801. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the District obtain prior approval from CDE for all capital purchases from the Education Stabilization Fund in excess of $5,000. Views of Responsible Officials: See Corrective Action Plan on following page.
FINDING #2023-003: EDUCATION STABILIZATION FUNDS (ESF) – EQUIPMENT AND OTHER CAPITAL EXPENDITURES (50000) Program Name: Elementary and Secondary School Emergency Relief II (ESSER II) Fund Assistance Listing Number: 84.425 Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education (ED) Criteria: Consistent with 2 CFR section 200.311 (real property), section 200.313 (equipment), and section 200.439 (equipment and other capital expenditures) ESF funds may be used to purchase equipment. Capital expenditures for general and special purpose equipment purchases are subject to prior approval by ED or the pass-through entity. Condition: Through testing a representative sample of ESF expenditures, we noted that the network switch purchases did not appear to be pre-approved by the California Department of Education (CDE). Each purchase order provided for the purchase and installation of network switches with a per unit cost in excess of $5,000 (including installation and other ancillary costs). Context: The condition was identified through the testing of ESF expenditures. Cause: District oversight. Effect: The funds spent on these purchases may be subject to review by or return to the awarding agency. Questioned Costs: $208,801. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the District obtain prior approval from CDE for all capital purchases from the Education Stabilization Fund in excess of $5,000. Views of Responsible Officials: See Corrective Action Plan on following page.
FINDING #2023-003: EDUCATION STABILIZATION FUNDS (ESF) – EQUIPMENT AND OTHER CAPITAL EXPENDITURES (50000) Program Name: Elementary and Secondary School Emergency Relief II (ESSER II) Fund Assistance Listing Number: 84.425 Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education (ED) Criteria: Consistent with 2 CFR section 200.311 (real property), section 200.313 (equipment), and section 200.439 (equipment and other capital expenditures) ESF funds may be used to purchase equipment. Capital expenditures for general and special purpose equipment purchases are subject to prior approval by ED or the pass-through entity. Condition: Through testing a representative sample of ESF expenditures, we noted that the network switch purchases did not appear to be pre-approved by the California Department of Education (CDE). Each purchase order provided for the purchase and installation of network switches with a per unit cost in excess of $5,000 (including installation and other ancillary costs). Context: The condition was identified through the testing of ESF expenditures. Cause: District oversight. Effect: The funds spent on these purchases may be subject to review by or return to the awarding agency. Questioned Costs: $208,801. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the District obtain prior approval from CDE for all capital purchases from the Education Stabilization Fund in excess of $5,000. Views of Responsible Officials: See Corrective Action Plan on following page.
FINDING #2023-003: EDUCATION STABILIZATION FUNDS (ESF) – EQUIPMENT AND OTHER CAPITAL EXPENDITURES (50000) Program Name: Elementary and Secondary School Emergency Relief II (ESSER II) Fund Assistance Listing Number: 84.425 Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education (ED) Criteria: Consistent with 2 CFR section 200.311 (real property), section 200.313 (equipment), and section 200.439 (equipment and other capital expenditures) ESF funds may be used to purchase equipment. Capital expenditures for general and special purpose equipment purchases are subject to prior approval by ED or the pass-through entity. Condition: Through testing a representative sample of ESF expenditures, we noted that the network switch purchases did not appear to be pre-approved by the California Department of Education (CDE). Each purchase order provided for the purchase and installation of network switches with a per unit cost in excess of $5,000 (including installation and other ancillary costs). Context: The condition was identified through the testing of ESF expenditures. Cause: District oversight. Effect: The funds spent on these purchases may be subject to review by or return to the awarding agency. Questioned Costs: $208,801. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the District obtain prior approval from CDE for all capital purchases from the Education Stabilization Fund in excess of $5,000. Views of Responsible Officials: See Corrective Action Plan on following page.
FINDING #2023-003: EDUCATION STABILIZATION FUNDS (ESF) – EQUIPMENT AND OTHER CAPITAL EXPENDITURES (50000) Program Name: Elementary and Secondary School Emergency Relief II (ESSER II) Fund Assistance Listing Number: 84.425 Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education (ED) Criteria: Consistent with 2 CFR section 200.311 (real property), section 200.313 (equipment), and section 200.439 (equipment and other capital expenditures) ESF funds may be used to purchase equipment. Capital expenditures for general and special purpose equipment purchases are subject to prior approval by ED or the pass-through entity. Condition: Through testing a representative sample of ESF expenditures, we noted that the network switch purchases did not appear to be pre-approved by the California Department of Education (CDE). Each purchase order provided for the purchase and installation of network switches with a per unit cost in excess of $5,000 (including installation and other ancillary costs). Context: The condition was identified through the testing of ESF expenditures. Cause: District oversight. Effect: The funds spent on these purchases may be subject to review by or return to the awarding agency. Questioned Costs: $208,801. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the District obtain prior approval from CDE for all capital purchases from the Education Stabilization Fund in excess of $5,000. Views of Responsible Officials: See Corrective Action Plan on following page.
FINDING #2023-003: EDUCATION STABILIZATION FUNDS (ESF) – EQUIPMENT AND OTHER CAPITAL EXPENDITURES (50000) Program Name: Elementary and Secondary School Emergency Relief II (ESSER II) Fund Assistance Listing Number: 84.425 Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education (ED) Criteria: Consistent with 2 CFR section 200.311 (real property), section 200.313 (equipment), and section 200.439 (equipment and other capital expenditures) ESF funds may be used to purchase equipment. Capital expenditures for general and special purpose equipment purchases are subject to prior approval by ED or the pass-through entity. Condition: Through testing a representative sample of ESF expenditures, we noted that the network switch purchases did not appear to be pre-approved by the California Department of Education (CDE). Each purchase order provided for the purchase and installation of network switches with a per unit cost in excess of $5,000 (including installation and other ancillary costs). Context: The condition was identified through the testing of ESF expenditures. Cause: District oversight. Effect: The funds spent on these purchases may be subject to review by or return to the awarding agency. Questioned Costs: $208,801. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the District obtain prior approval from CDE for all capital purchases from the Education Stabilization Fund in excess of $5,000. Views of Responsible Officials: See Corrective Action Plan on following page.
FINDING #2023-003: EDUCATION STABILIZATION FUNDS (ESF) – EQUIPMENT AND OTHER CAPITAL EXPENDITURES (50000) Program Name: Elementary and Secondary School Emergency Relief II (ESSER II) Fund Assistance Listing Number: 84.425 Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education (ED) Criteria: Consistent with 2 CFR section 200.311 (real property), section 200.313 (equipment), and section 200.439 (equipment and other capital expenditures) ESF funds may be used to purchase equipment. Capital expenditures for general and special purpose equipment purchases are subject to prior approval by ED or the pass-through entity. Condition: Through testing a representative sample of ESF expenditures, we noted that the network switch purchases did not appear to be pre-approved by the California Department of Education (CDE). Each purchase order provided for the purchase and installation of network switches with a per unit cost in excess of $5,000 (including installation and other ancillary costs). Context: The condition was identified through the testing of ESF expenditures. Cause: District oversight. Effect: The funds spent on these purchases may be subject to review by or return to the awarding agency. Questioned Costs: $208,801. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the District obtain prior approval from CDE for all capital purchases from the Education Stabilization Fund in excess of $5,000. Views of Responsible Officials: See Corrective Action Plan on following page.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.