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.
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.
Finding - District property records did not demonstrate compliance with Federal regulations by identifying the location of certain equipment funded by the ES Fund, resulting in questioned costs totaling $213,936. Criteria - Title 2, Section 200.313(d)(1), Code of Federal Regulations, requires that property records for equipment be maintained that include various details, such as a description of the property, a serial number or other identification number, the source of funding for the property (including the Federal award identification number), the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property. Title 2, Section 200.313(a), CFR, defines equipment as tangible property, including information technology systems, having a useful life of one year and a per-unit acquisition cost which equals or exceeds the lesser of the capitalization threshold established by District. According to Board Policy 7.77 – Inventories and Property Records, the Superintendent or designee must maintain an adequate and accurate record of all tangible personal property of the District. All equipment must be listed that has a value or cost of $1,000 or more. Condition - During the 2022-23 fiscal year, District ES Fund expenditures totaled $9,501,131, including $213,936 expended for capitalized equipment with a value or cost of $1,000 or more. As part of our audit, we requested for examination District records supporting 14 selected items with costs exceeding the District $1,000 capitalization threshold and totaling $213,936. However, no records were provided to identify the equipment serial number, source of funding, condition, location, or otherwise properly account for the 14 items. Cause - District personnel indicated that the missing property information was an oversight as the employee responsible for recording property items was not timely provided with the appropriate acquisition information. Effect - Without effective accountability over Federal equipment, including the maintenance of appropriate property records, there is an increased risk that the equipment may be used for unauthorized purposes or not be readily located or identified as missing. Absent the required detailed property records, the ES Fund equipment acquisitions totaling $213,936 represent questioned costs. Recommendation - The District should conduct a thorough investigation of the ESSER Fund capital outlay expenditures to identify equipment acquisitions with costs exceeding the District $1,000 capitalization threshold, locate the applicable items, and prepare and maintain appropriate property records for those items. In addition, the District should restore to the FDOE the questioned costs related to any unlocated items and contact applicable law enforcement agencies regarding other necessary actions to help recover unlocated equipment. District Response - The District confirms the audit finding and will implement policies and procedures, as well as staff training, to ensure compliance with the ES Fund.
2023‐006 – Equipment and Real Property Management (Material Weakness over Internal Controls over Compliance) Federal Program Information Federal Award Title and ALN: Airport Improvement Program, 20.106 Federal Awarding Agency: Department of Transportation, Federal Aviation Administration Federal Award ID Number: SAF‐SWG‐3‐35‐0037‐051‐2020 Federal Award Year: 2023 Condition: The City’s approved annual inventory was not complete and accurate. Certain assets listed as disposed were still in use for Airport operations, other assets that were disposed were included as active assets. Criteria: Per 2 CFR 200.303(a), the non‐federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non‐Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Per 2 CFR 200.313(d)(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. Cause: The City’s approved annual inventory contained errors in information and assets disposed of still listed. Questioned Cost: None. Effect: The City could dispose of or lose federally funded equipment without following federal guidelines.
2023‐006 – Equipment and Real Property Management (Material Weakness over Internal Controls over Compliance) Federal Program Information Federal Award Title and ALN: Airport Improvement Program, 20.106 Federal Awarding Agency: Department of Transportation, Federal Aviation Administration Federal Award ID Number: SAF‐SWG‐3‐35‐0037‐051‐2020 Federal Award Year: 2023 Condition: The City’s approved annual inventory was not complete and accurate. Certain assets listed as disposed were still in use for Airport operations, other assets that were disposed were included as active assets. Criteria: Per 2 CFR 200.303(a), the non‐federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non‐Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Per 2 CFR 200.313(d)(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. Cause: The City’s approved annual inventory contained errors in information and assets disposed of still listed. Questioned Cost: None. Effect: The City could dispose of or lose federally funded equipment without following federal guidelines.
2023‐006 – Equipment and Real Property Management (Material Weakness over Internal Controls over Compliance) Federal Program Information Federal Award Title and ALN: Airport Improvement Program, 20.106 Federal Awarding Agency: Department of Transportation, Federal Aviation Administration Federal Award ID Number: SAF‐SWG‐3‐35‐0037‐051‐2020 Federal Award Year: 2023 Condition: The City’s approved annual inventory was not complete and accurate. Certain assets listed as disposed were still in use for Airport operations, other assets that were disposed were included as active assets. Criteria: Per 2 CFR 200.303(a), the non‐federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non‐Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Per 2 CFR 200.313(d)(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. Cause: The City’s approved annual inventory contained errors in information and assets disposed of still listed. Questioned Cost: None. Effect: The City could dispose of or lose federally funded equipment without following federal guidelines.
2023‐006 – Equipment and Real Property Management (Material Weakness over Internal Controls over Compliance) Federal Program Information Federal Award Title and ALN: Airport Improvement Program, 20.106 Federal Awarding Agency: Department of Transportation, Federal Aviation Administration Federal Award ID Number: SAF‐SWG‐3‐35‐0037‐051‐2020 Federal Award Year: 2023 Condition: The City’s approved annual inventory was not complete and accurate. Certain assets listed as disposed were still in use for Airport operations, other assets that were disposed were included as active assets. Criteria: Per 2 CFR 200.303(a), the non‐federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non‐Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Per 2 CFR 200.313(d)(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. Cause: The City’s approved annual inventory contained errors in information and assets disposed of still listed. Questioned Cost: None. Effect: The City could dispose of or lose federally funded equipment without following federal guidelines.