Finding Number: 2024-031 Prior Year Finding Number: 2023-034 Compliance Requirement: Equipment and Real Property Management Program: U.S. Department of the Interior Government Department/Agency: Department of Planning and Natural Resources (DPNR) Fish and Wildlife Cluster ALN: 15.605, 15.611 Award #: Various Award Period: Various Criteria - Per 2 CFR section 200.313, Equipment, property records must be maintained that include a description of the property, a serial number or other identification number, the source of property, who holds title, the acquisition date, cost of the property, percentage of Federal participation in the cost of the property, the location, use and conditions of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Further, a physical inventory of equipment should be taken at least once every 2 years and reconciled to the equipment records along with the usage of an appropriate control system to safeguard and maintain equipment. Additionally, the Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires that non-federal entities receiving Federal awards (i.e., auditee management) establish, document, and maintain internal control designed to ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition – The Government’s DPP maintains the equipment register for the Government. DPNR was unable to provide accurate and complete property records which met the stated requirements. Further, no physical inventory was taken in fiscal year 2024. Further, we noted that internal controls were not operating at a level of precision to ensure compliance with the equipment management and real property compliance requirements. Cause – DPNR and DPP do not appear to have a process in place to adequately monitor equipment acquired with Federal funds. Effect or Potential Effect – Inadequate recordkeeping of equipment could lead to misappropriation of assets and noncompliance with Federal regulations resulting in a return of Federal awards received. Questioned Costs – Not determinable. Given the nature of the finding (e.g. unavailability of supporting documentation), we determined that projecting estimated questioned costs to the entire population was inappropriate. Context – This is a condition identified per review of DPNR’s compliance with the specified requirements. Equipment purchased in 2024 totaled $47,748. Recommendation – We recommend that DPNR and DPP improve internal controls to ensure adherence to Federal regulations related to equipment and its related maintenance. There should be timely coordination and communication amongst all Government departments and/or agencies that are responsible for handling and managing such assets. Views of Responsible Officials – The Government concurs with the auditor’s findings and recommendations. The Asset Management Division (AMD) adheres to Federal Equipment guidelines. Assets are tagged, and records are created using the Tyler Munis Resource system (ERP) The completed Standard Operating Policies and Procedures (SOPP) are pending update and approval crucial for enhancing internal controls. Training sessions will occur and additional staff will be needed to support the initiative effectively. The planned corrective actions are presented in the Government’s Corrective Action Plan attached as Appendix B to the Single Audit Report.
Finding Number: 2024-035 Prior Year Finding Number: 2023-036 Compliance Requirement: Equipment and Real Property Management Program: U.S. Department of the Interior Government Department/Agency: Various Economic, Social, and Political Development of the Territories ALN: 15.875 Award #: Various Award Period: Various Criteria - Per 2 CFR section 200.313, Equipment, property records must be maintained that include a description of the property, a serial number or other identification number, the source of property, who holds title, the acquisition date, cost of the property, percentage of Federal participation in the cost of the property, the location, use and conditions of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Further, a physical inventory of equipment should be taken at least once every 2 years and reconciled to the equipment records along with the usage of an appropriate control system to safeguard and maintain equipment. Additionally, the Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires that non-federal entities receiving Federal awards (i.e., auditee management) establish, document, and maintain internal control designed to ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition – The Government’s DPP maintains the equipment register for the Government. DPP was unable to provide an accurate and complete property records which met the stated requirements. Further, no physical inventory was taken in fiscal year 2024. Further, we noted that internal controls were not operating at a level of precision to ensure compliance with the equipment management compliance requirements. Cause – The Government does not appear to have a process in place to adequately monitor equipment acquired with Federal funds. Effect or Potential Effect – There is a risk that inadequate recordkeeping of equipment could lead to misappropriation of assets and noncompliance with Federal regulations resulting in a return of Federal awards received. Questioned Costs – Not determinable. Given the nature of the finding (e.g. unavailability of supporting documentation), we determined that projecting estimated questioned costs to the entire population was inappropriate. Context – This is a condition identified per review of the Government’s compliance with the specified requirements. Equipment purchased in 2024 totaled $ 2,633,484. Recommendation – We recommend that the Government improve internal controls to ensure adherence to Federal regulations related to equipment and its related maintenance. There should be timely coordination and communication amongst all Government departments and/or agencies that are responsible for handling and managing such assets. Views of Responsible Officials – The Government concurs with the auditor’s findings and recommendations. The Government’s Audit Committee is leading the development of a structured, three-tier policy and procedures framework under the Public Finance Management project. Additional staff will be needed to effectively support the initiative and regular training sessions will be provided to staff to ensure they understand and adhere to compliance requirements with monitoring and evaluation occurring by the OMB Compliance Unit supported by the Government’s Audit Committee, to assess and improve the effectiveness of controls. The planned corrective actions are presented in the Government’s Corrective Action Plan attached as Appendix B to the Single Audit Report.
Finding Number: 2024-064 Prior Year Finding Number: 2023-050 Compliance Requirement: Equipment and Real Property Management Program: U.S. Department of Education Government Department/Agency: Department of Education (VIDE) Special Education Cluster ALN: 84.027 (84.027A and 84.027X) Award #: Various Award Period: Various Criteria – Per the Uniform Guidance in 2 CFR Section 200.313, Equipment, property records must be maintained that include a description of the property, a serial number or other identification number, the source of the property, who holds title, the acquisition date, cost of the property, percentage of Federal participation in the cost of the property, the location, use and conditions of the property, and any ultimate disposition date including the date of disposal and sale price of the property. Additionally, the Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires that non-federal entities receiving Federal awards (i.e., auditee management) establish, document, and maintain internal control designed to ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition – While VIDE maintains an equipment listing for fixed assets purchased with federal funding, VIDE was unable to provide a complete equipment listing which met the stated requirements. Further, we noted that internal controls were not operating at a level of precision to ensure compliance with the equipment management compliance requirements. Cause – VIDE does not appear to have adequate policies and procedures in place to adequately monitor equipment acquired with Federal Funds. Effect or Potential Effect – There is a risk that inadequate recordkeeping or equipment could lead to misappropriation of assets and noncompliance with Federal regulations resulting in a return of Federal awards received. Questioned Costs – Not determinable. Given the nature of the finding (e.g. unavailability of supporting documentation), we determined that projecting estimated questioned costs to the entire population was inappropriate. Context – This is a condition identified per review of the VIDE’s compliance with the specified requirements. Recommendation – We recommend that VIDE improve internal controls to ensure adherence to Federal regulations related to equipment and its related maintenance. There should be timely coordination and communication amongst all personnel that are responsible for handling and managing such assets as well as monitoring of the performance of the recording of the equipment. Views of Responsible Officials – The Government concurs with the auditor’s findings and recommendations. VIDE plans to improve management and documentation of federally funded equipment by enhancing its asset tracking system and maintaining centralized records with detailed asset information. The planned corrective actions are presented in the Government’s Corrective Action Plan attached as Appendix B to the Single Audit Report.
Finding Number: 2024-070 Prior Year Finding Number: 2023-053 Compliance Requirement: Equipment and Real Property Management Program: U.S. Department of Education Government Department/Agency: Department of Education (VIDE) Consolidated Grant to the Outlying Areas ALN: 84.403A Award #: Various Award Period: Various Criteria – Per the Uniform Guidance in 2 CFR Section 200.313, Equipment, property records must be maintained that include a description of the property, a serial number or other identification number, the source of the property, who holds title, the acquisition date, cost of the property, percentage of Federal participation in the cost of the property, the location, use and conditions of the property, and any ultimate disposition date including the date of disposal and sale price of the property. Additionally, the Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires that non-federal entities receiving Federal awards (i.e., auditee management) establish, document, and maintain internal control designed to ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition – While the VIDE maintains an equipment listing for fixed assets purchased with federal funding, VIDE was unable to provide a complete equipment listing which met the stated requirements. Further, we noted that internal controls were not operating at a level of precision to ensure compliance with the equipment management compliance requirements. Cause – VIDE does not appear to have adequate policies and procedures in place to adequately monitor equipment acquired with Federal Funds. Effect or Potential Effect – There is a risk that inadequate recordkeeping or equipment could lead to misappropriation of assets and noncompliance with Federal regulations resulting in a return of Federal awards received. Questioned Costs – Not determinable. Given the nature of the finding (e.g. unavailability of supporting documentation), we determined that projecting estimated questioned costs to the entire population was inappropriate. Context – This is a condition identified per review of the VIDE’s compliance with the specified requirements. Recommendation – We recommend that VIDE improve internal controls to ensure adherence to Federal regulations related to equipment and its related maintenance. There should be timely coordination and communication amongst all personnel that are responsible for handling and managing such assets as well as monitoring of the performance of the recording of the equipment. Views of Responsible Officials – The Government concurs with the auditor’s findings and recommendations. VIDE plans to improve management and documentation of federally funded equipment by enhancing its asset tracking system and maintaining centralized records with detailed asset information. The planned corrective actions are presented in the Government’s Corrective Action Plan attached as Appendix B to the Single Audit Report.
Finding Number: 2024-075 Prior Year Finding Number: N/A Compliance Requirement: Equipment and Real Property Management Program: U.S. Department of Education Government Department/Agency: Department of Education (VIDE) and Office of Management and Budget (OMB) COVID-19 – Education Stabilization Fund State Educational Agency (Outlying Areas) (ESF-SEA) ALN: 84.425A Award #: S425A200004, S425A210004 Award Period: 06/22/2020 – 09/30/2022 01/13/2021 – 09/30/2023 COVID-19 – Education Stabilization Fund Governors (Outlying Areas) (ESF Governor) ALN: 84.425H Award #: S425H200003, S425H210003 Award Period: 06/29/2020 – 09/30/2022 01/13/2021 – 09/30/2023 COVID-19 – American Rescue Plan – Outlying Areas State Educational Agency (ARP-OA SEA) ALN: 84.425X Award #: S425X210004 Award Period: 04/08/2021 – 09/30/2024 Criteria – Per the Uniform Guidance in 2 CFR Section 200.313, Equipment, property records must be maintained that include a description of the property, a serial number or other identification number, the source of the property, who holds title, the acquisition date, cost of the property, percentage of Federal participation in the cost of the property, the location, use and conditions of the property, and any ultimate disposition date including the date of disposal and sale price of the property. Additionally, the Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires that non-federal entities receiving Federal awards (i.e., auditee management) establish, document, and maintain internal control designed to ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition – While the VIDE maintains an equipment listing for fixed assets purchased with federal funding, VIDE was unable to provide a complete equipment listing which met the stated requirements. Further, we noted that internal controls were not operating at a level of precision to ensure compliance with the equipment management compliance requirements. Cause – VIDE does not appear to have adequate policies and procedures in place to adequately monitor equipment acquired with Federal Funds. Effect or Potential Effect – There is a risk that inadequate recordkeeping or equipment could lead to misappropriation of assets and noncompliance with Federal regulations resulting in a return of Federal awards received. Questioned Costs – Not determinable. Given the nature of the finding (e.g. unavailability of supporting documentation), we determined that projecting estimated questioned costs to the entire population was inappropriate. Context – This is a condition identified per review of the VIDE’s compliance with the specified requirements. Recommendation – We recommend that VIDE improve internal controls to ensure adherence to Federal regulations related to equipment and its related maintenance. There should be timely coordination and communication amongst all personnel that are responsible for handling and managing such assets as well as monitoring of the performance of the recording of the equipment. Views of Responsible Officials – The Government concurs with the auditor’s findings and recommendations. VIDE plans to improve management and documentation of federally funded equipment by enhancing its asset tracking system and maintaining centralized records with detailed asset information. The planned corrective actions are presented in the Government’s Corrective Action Plan attached as Appendix B to the Single Audit Report.
Finding Number: 2024-079 Prior Year Finding Number: N/A Compliance Requirement: Equipment and Real Property Management Program: U.S. Department of Health and Human Services Government Department/Agency: Department of Health (DOH) Epidemiology and Laboratory Capacity for Infectious Disease ALN: 93.323 Award #: Various Award Period: Various Criteria – Per 2 CFR Section 200.313, Equipment, 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, who holds title, the acquisition date, cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property. Further, a physical inventory of equipment should be taken at least once every two years and reconciled to the equipment records along with the usage of an appropriate control system to safeguard and maintain equipment. Additionally, the Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires that non-federal entities receiving Federal awards (i.e., auditee management) establish, document, and maintain internal control designed to ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition – The Government’s DPP maintains the equipment register for the Government. DOH was unable to provide accurate and complete property records which met the stated requirements. Further, no physical inventory was taken in fiscal year 2024. Further, we noted that internal controls were not operating at a level of precision to ensure compliance with the equipment management compliance requirements. Cause – DOH does not appear to have a process in place to adequately monitor property and equipment acquired with Federal funds. Effect or Potential Effect – There is a risk that inadequate recordkeeping could lead to misappropriation of assets and noncompliance with Federal regulations, resulting in loss of funding. Questioned Costs – Not determinable. Given the nature of the finding (e.g. unavailability of supporting documentation), we determined that projecting estimated questioned costs to the entire population was inappropriate. Context – This is a condition identified per review of DOH’s compliance with the specified requirements. Recommendation – We recommend that DOH and DPP improve internal controls to ensure adherence to federal regulations related to equipment and its related maintenance. There should be timely coordination and communication amongst all Government departments responsible for handling and managing such assets. Views of Responsible Officials – The Government concurs with the auditor’s findings and recommendations. The Government’s Audit Committee is leading the development of a structured, three-tier policy and procedures framework under the Public Finance Management project. Additional staff will be needed to effectively support the initiative and regular training sessions will be provided to staff to ensure they understand and adhere to compliance requirements with monitoring and evaluation occurring by the OMB Compliance Unit supported by the Government’s Audit Committee, to assess and improve the effectiveness of controls. The planned corrective actions are presented in the Government’s Corrective Action Plan attached as Appendix B to the Single Audit Report.
Finding Number: 2024-081 Prior Year Finding Number: 2023-064 Compliance Requirement: Equipment and Real Property Management Program: U.S. Department of Health and Human Services Government Department/Agency: Department of Human Services (DHS) Head Start Cluster ALN: 93.356, 93.600 Award #: Various Award Period: Various Criteria – Real property, equipment, and intangible property, that are acquired or improved with a federal award must be held in trust by the nonfederal entity as trustee for the beneficiaries of the project or program under which the property was acquired or improved. The Department of Health and Human Services (HHS) awarding agency may require the nonfederal entity to record liens or other appropriate notices of record to indicate that personal or real property has been acquired or improved with a federal award and that use and disposition conditions apply to the property (45 CFR section 75.323 and 45 CFR section 1303 – Subpart E). Real property acquired or improved under a federal award must be used for the authorized purpose so long as it is needed for that purpose, during which time the Head Start Agency (HSA) may not dispose of, replace or encumber the property without prior the Administration for Children and Families (ACF) approval (45 CFR section 75.318; 45 CFR section 75.308(c)(1)(xi)). Equipment acquired under a federal award must be used for the authorized purposes of the project during the period of performance, or until the property is no longer needed for the purposes of the project. A HSA may not dispose of, replace, or encumber title to equipment without prior ACF approval (45 CFR section 75.319; 45 CFR section 75.308(c)(1)(xi)). Per 2 CFR Section 200.313, Equipment, property records must be maintained for equipment acquired under a federal award 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. A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Further, the Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires that non-federal entities receiving Federal awards (i.e., auditee management) establish, document, and maintain internal control designed to ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition – The Government’s DPP maintains the equipment register for DHS. DHS was unable to provide complete property records which met the stated requirements. Further, no physical inventory of equipment was taken in the previous two years. Cause – DHS does not appear to have a process in place to adequately monitor equipment acquired with Federal funds. Effect or Potential Effect – There is a risk that inadequate recordkeeping of equipment could lead to misappropriation of assets and noncompliance with Federal regulations resulting in a return of Federal awards received. Questioned Costs – Not determinable. Given the nature of the finding (e.g. unavailability of supporting documentation), we determined that projecting estimated questioned costs to the entire population was inappropriate. Context – This is a condition identified per review of DHS’ compliance with the specified requirements. Recommendation – We recommend that DHS and DPP improve internal controls to ensure adherence to Federal regulations related to equipment and its related maintenance. There should be timely coordination and communication amongst all Government departments and/or agencies that are responsible for handling and managing such assets. Views of Responsible Officials – The Government concurs with the auditor’s findings and recommendations. DHS will be onboarding dedicated staff for Head Start inventory. DHS will continue to collaborate with DPP to ensure compliance with Federal regulations regarding equipment and its maintenance. The planned corrective actions are presented in the Government’s Corrective Action Plan attached as Appendix B to the Single Audit Report.
Criteria: 2 CFR §200.313 requires that equipment be used in the program for which it was acquired or, when appropriate, other Federal programs. Equipment records shall be maintained, a physical inventory of equipment shall be taken at least once every two years and reconciled to the equipment records, an appropriate control system shall be used to safeguard equipment, and such equipment shall be adequately maintained. Condition: The Organization has not maintained adequate documentary evidence with respect to maintenance of equipment records and does not perform periodic inventories of equipment purchased with Federal funds. Cause: The Organization has not established entity-wide policies and procedures that require various hubs to uniformly follow the equipment management requirements. Effect: The Organization was not in compliance with the Uniform Guidance requirements equipment and real property management requirements. Questioned Costs: None Context: Each hub, or location, of the Organization maintains some form of records for equipment purchased with Federal funds. However, the inconsistency of the records between the locations has resulted in certain documentation of the required elements being incomplete. In addition, not every hub that has purchased equipment with Federal funds performs physical inventory counts for equipment, as required by the Uniform Guidance. Recommendation: The Organization should establish written policies and procedures that require equipment records to be maintained in accordance with Uniform Guidance. The policies and procedures should also require a physical inventory count for equipment purchased with Federal funds to be conducted, at least biannually. The Organization should also consider hiring additional personnel at the organizational level to facilitate implementation of these procedures and ensure compliance by the various hubs. Views of Responsible Officials: See management’s view and corrective action plan at the end of this report.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: See below Pass-Through Agency: Texas A&M University Health Science Center; and Harvard University Award Number: See below Award Period: See below Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient’s property records for equipment acquired with federal funds must be maintained accurately and include all of the following: a description of the equipment; serial number or other identification number; the source of funding for the equipment, including the federal award identification number; indication of who holds the title; acquisition date; cost of the equipment; the percentage of federal participation in the cost of the equipment; the location, use, and condition of the equipment; and ultimate disposition data, including the date of disposal and sale price (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(1)). A control system must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of the equipment. Any loss, damage, or theft must be investigated (Title 2, CFR, Section 200.313(d)(3)). The Engineering Experiment Station did not maintain accurate and complete property records for 3 (5 percent) of 63 equipment items tested. Specifically: For two items, the property records contained incorrect locations. The errors occurred because the Engineering Experiment Station either (1) did not enter property records accurately and completely into its asset management system or (2) did not always follow its policies and procedures to update property records as needed. The Engineering Experiment Station was not able to locate one item selected for testing. As a result, the institution could not demonstrate that the item was properly safeguarded. After auditors brought the issue to the Engineering Experiment Station’s attention, the institution filed a missing or stolen property report. Not maintaining accurate and complete property records and not adequately safeguarding equipment increases the risk that equipment may be misused, lost, or stolen. The following awards were affected by the equipment issues discussed above: See chart or table in the Schedule of Findings and Questioned Costs. Recommendation: The Engineering Experiment Station should strengthen controls to ensure that it: Maintains accurate and complete property records for all equipment acquired with federal funds. Adequately safeguards its equipment to prevent loss or theft of equipment. Views of Responsible Officials: The Texas A&M Engineering Experiment Station (TEES) acknowledges and agrees with the finding. TEES will work to develop and implement corrective action to further improve processes.