2023 – 028 – Property and Equipment Management Federal Agency: Various Federal Program Name: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Various Award Period: July 1, 2022 – June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)). Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets. Questioned costs: None. Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained. Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping. Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping. Repeat Finding: No. Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment. Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management Federal Agency: Various Federal Program Name: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Various Award Period: July 1, 2022 – June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)). Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets. Questioned costs: None. Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained. Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping. Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping. Repeat Finding: No. Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment. Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management Federal Agency: Various Federal Program Name: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Various Award Period: July 1, 2022 – June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)). Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets. Questioned costs: None. Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained. Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping. Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping. Repeat Finding: No. Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment. Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management Federal Agency: Various Federal Program Name: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Various Award Period: July 1, 2022 – June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)). Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets. Questioned costs: None. Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained. Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping. Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping. Repeat Finding: No. Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment. Views of responsible officials: There is no disagreement with the audit finding.
2023-009 – Equipment and Real Property Management (Significant Deficiency in Internal Controls over Compliance) Federal Program Information Federal Award Title and ALN: Research & Development Cluster, 84.031 Federal Awarding Agency: U.S. Department of Education Federal Award ID Number: P031S210288, P031C200002 Federal Award Year: 2023 Condition: The College had asset additions in the fiscal year not included in the federal award listings maintained for equipment and were unaware if the items were included in listings maintained by another University the College was a fund in, in prior years. Criteria: Per 2 CFR 200.303(a), the non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Per 2 CFR 200.313(d)(1) Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Cause: The College does not have policies and procedures to ensure that equipment purchased with federal funds is maintained and tracked. Effect: The College could dispose of or lose federally funded equipment without following federal guidelines. Questioned Costs: None Auditor recommendation: We recommend the College enhance the design of its control activities and create a tool to assist in tracking and maintaining equipment purchased with federal funds. Additionally, the employees responsible for the inventory should be trained to ensure understanding of the Uniform Guidance requirements relevant to equipment and real property management.
2023-009 – Equipment and Real Property Management (Significant Deficiency in Internal Controls over Compliance) Federal Program Information Federal Award Title and ALN: Research & Development Cluster, 84.031 Federal Awarding Agency: U.S. Department of Education Federal Award ID Number: P031S210288, P031C200002 Federal Award Year: 2023 Condition: The College had asset additions in the fiscal year not included in the federal award listings maintained for equipment and were unaware if the items were included in listings maintained by another University the College was a fund in, in prior years. Criteria: Per 2 CFR 200.303(a), the non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Per 2 CFR 200.313(d)(1) Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Cause: The College does not have policies and procedures to ensure that equipment purchased with federal funds is maintained and tracked. Effect: The College could dispose of or lose federally funded equipment without following federal guidelines. Questioned Costs: None Auditor recommendation: We recommend the College enhance the design of its control activities and create a tool to assist in tracking and maintaining equipment purchased with federal funds. Additionally, the employees responsible for the inventory should be trained to ensure understanding of the Uniform Guidance requirements relevant to equipment and real property management.
2023-009 – Equipment and Real Property Management (Significant Deficiency in Internal Controls over Compliance) Federal Program Information Federal Award Title and ALN: Research & Development Cluster, 84.031 Federal Awarding Agency: U.S. Department of Education Federal Award ID Number: P031S210288, P031C200002 Federal Award Year: 2023 Condition: The College had asset additions in the fiscal year not included in the federal award listings maintained for equipment and were unaware if the items were included in listings maintained by another University the College was a fund in, in prior years. Criteria: Per 2 CFR 200.303(a), the non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Per 2 CFR 200.313(d)(1) Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Cause: The College does not have policies and procedures to ensure that equipment purchased with federal funds is maintained and tracked. Effect: The College could dispose of or lose federally funded equipment without following federal guidelines. Questioned Costs: None Auditor recommendation: We recommend the College enhance the design of its control activities and create a tool to assist in tracking and maintaining equipment purchased with federal funds. Additionally, the employees responsible for the inventory should be trained to ensure understanding of the Uniform Guidance requirements relevant to equipment and real property management.
2023-009 – Equipment and Real Property Management (Significant Deficiency in Internal Controls over Compliance) Federal Program Information Federal Award Title and ALN: Research & Development Cluster, 84.031 Federal Awarding Agency: U.S. Department of Education Federal Award ID Number: P031S210288, P031C200002 Federal Award Year: 2023 Condition: The College had asset additions in the fiscal year not included in the federal award listings maintained for equipment and were unaware if the items were included in listings maintained by another University the College was a fund in, in prior years. Criteria: Per 2 CFR 200.303(a), the non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Per 2 CFR 200.313(d)(1) Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Cause: The College does not have policies and procedures to ensure that equipment purchased with federal funds is maintained and tracked. Effect: The College could dispose of or lose federally funded equipment without following federal guidelines. Questioned Costs: None Auditor recommendation: We recommend the College enhance the design of its control activities and create a tool to assist in tracking and maintaining equipment purchased with federal funds. Additionally, the employees responsible for the inventory should be trained to ensure understanding of the Uniform Guidance requirements relevant to equipment and real property management.
FINDING NO: 2023-045 STATE AGENCY: Oklahoma State Department of Education (OSDE) FEDERAL AGENCY: United States Department of Education (USDE) ALN: 84.425 – 84.425D; 84.425U FEDERAL PROGRAM NAME: Elementary and Secondary School Emergency Relief Fund (ESSER); American Rescue Plan – Elementary and Secondary Schools Emergency Relief Fund (ARP ESSER) FEDERAL AWARD NUMBER: S425D210024; S425U210024 FEDERAL AWARD YEAR: 2023 CONTROL CATEGORY: Equipment and Real Property Management, Subrecipient Monitoring QUESTIONED COSTS: $0 Criteria: 2 C.F.R. § 200.303(a) – Internal Controls states in part, “The Non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.” 2 C.F.R§ 200.313 Equipment. (d) Management requirements, states in part, “ Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment (including replacement equipment) utilizing procedures that meet the following requirements: (1) Property records must include a description of the property, a serial number or another identification number, the source of funding for the property (including the FAIN), the title holder, the acquisition date, the cost of the property, the percentage of the Federal agency contribution towards the original purchase, the location, use and condition of the property, and any disposition data including the date of disposal and sale price of the property. The recipient and subrecipient are responsible for maintaining and updating property records when there is a change in the status of the property.” Condition and Context: While performing testwork for school districts with equipment expenditures applicable to Part F, Equipment and Real Property Management that were included in OSDE’s consolidated monitoring for SFY 23, we noted the following: For two of 21 (9.52%) of consolidated monitoring reviews, the school districts inventory listing submitted in the consolidated monitoring application did not include all the information required per 2 C.F.R§ 200.313(d)(1) and the issue was not noted in the monitoring review; therefore, OSDE did not adequately monitor the school district’s compliance with inventory requirements. Cause: It appears that the OSDE Office of Federal Programs is not adequately reviewing the school districts inventory compliance during consolidated monitoring. Effect: School Districts may not be complying with the Federal program inventory requirements. Recommendation: We recommend that OSDE strengthen their policies and procedures to ensure inventory records are appropriately reviewed during consolidated monitoring. Views of Responsible Official(s) Contact Person: Amber Polach Anticipated Completion Date: August 2025 Corrective Action Planned: The Oklahoma State Department of Education agrees with the finding. See corrective action plan located in the corrective action plan section of this report.
FINDING NO: 2023-045 STATE AGENCY: Oklahoma State Department of Education (OSDE) FEDERAL AGENCY: United States Department of Education (USDE) ALN: 84.425 – 84.425D; 84.425U FEDERAL PROGRAM NAME: Elementary and Secondary School Emergency Relief Fund (ESSER); American Rescue Plan – Elementary and Secondary Schools Emergency Relief Fund (ARP ESSER) FEDERAL AWARD NUMBER: S425D210024; S425U210024 FEDERAL AWARD YEAR: 2023 CONTROL CATEGORY: Equipment and Real Property Management, Subrecipient Monitoring QUESTIONED COSTS: $0 Criteria: 2 C.F.R. § 200.303(a) – Internal Controls states in part, “The Non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.” 2 C.F.R§ 200.313 Equipment. (d) Management requirements, states in part, “ Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment (including replacement equipment) utilizing procedures that meet the following requirements: (1) Property records must include a description of the property, a serial number or another identification number, the source of funding for the property (including the FAIN), the title holder, the acquisition date, the cost of the property, the percentage of the Federal agency contribution towards the original purchase, the location, use and condition of the property, and any disposition data including the date of disposal and sale price of the property. The recipient and subrecipient are responsible for maintaining and updating property records when there is a change in the status of the property.” Condition and Context: While performing testwork for school districts with equipment expenditures applicable to Part F, Equipment and Real Property Management that were included in OSDE’s consolidated monitoring for SFY 23, we noted the following: For two of 21 (9.52%) of consolidated monitoring reviews, the school districts inventory listing submitted in the consolidated monitoring application did not include all the information required per 2 C.F.R§ 200.313(d)(1) and the issue was not noted in the monitoring review; therefore, OSDE did not adequately monitor the school district’s compliance with inventory requirements. Cause: It appears that the OSDE Office of Federal Programs is not adequately reviewing the school districts inventory compliance during consolidated monitoring. Effect: School Districts may not be complying with the Federal program inventory requirements. Recommendation: We recommend that OSDE strengthen their policies and procedures to ensure inventory records are appropriately reviewed during consolidated monitoring. Views of Responsible Official(s) Contact Person: Amber Polach Anticipated Completion Date: August 2025 Corrective Action Planned: The Oklahoma State Department of Education agrees with the finding. See corrective action plan located in the corrective action plan section of this report.
FINDING NO: 2023-045 STATE AGENCY: Oklahoma State Department of Education (OSDE) FEDERAL AGENCY: United States Department of Education (USDE) ALN: 84.425 – 84.425D; 84.425U FEDERAL PROGRAM NAME: Elementary and Secondary School Emergency Relief Fund (ESSER); American Rescue Plan – Elementary and Secondary Schools Emergency Relief Fund (ARP ESSER) FEDERAL AWARD NUMBER: S425D210024; S425U210024 FEDERAL AWARD YEAR: 2023 CONTROL CATEGORY: Equipment and Real Property Management, Subrecipient Monitoring QUESTIONED COSTS: $0 Criteria: 2 C.F.R. § 200.303(a) – Internal Controls states in part, “The Non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.” 2 C.F.R§ 200.313 Equipment. (d) Management requirements, states in part, “ Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment (including replacement equipment) utilizing procedures that meet the following requirements: (1) Property records must include a description of the property, a serial number or another identification number, the source of funding for the property (including the FAIN), the title holder, the acquisition date, the cost of the property, the percentage of the Federal agency contribution towards the original purchase, the location, use and condition of the property, and any disposition data including the date of disposal and sale price of the property. The recipient and subrecipient are responsible for maintaining and updating property records when there is a change in the status of the property.” Condition and Context: While performing testwork for school districts with equipment expenditures applicable to Part F, Equipment and Real Property Management that were included in OSDE’s consolidated monitoring for SFY 23, we noted the following: For two of 21 (9.52%) of consolidated monitoring reviews, the school districts inventory listing submitted in the consolidated monitoring application did not include all the information required per 2 C.F.R§ 200.313(d)(1) and the issue was not noted in the monitoring review; therefore, OSDE did not adequately monitor the school district’s compliance with inventory requirements. Cause: It appears that the OSDE Office of Federal Programs is not adequately reviewing the school districts inventory compliance during consolidated monitoring. Effect: School Districts may not be complying with the Federal program inventory requirements. Recommendation: We recommend that OSDE strengthen their policies and procedures to ensure inventory records are appropriately reviewed during consolidated monitoring. Views of Responsible Official(s) Contact Person: Amber Polach Anticipated Completion Date: August 2025 Corrective Action Planned: The Oklahoma State Department of Education agrees with the finding. See corrective action plan located in the corrective action plan section of this report.
FINDING NO: 2023-045 STATE AGENCY: Oklahoma State Department of Education (OSDE) FEDERAL AGENCY: United States Department of Education (USDE) ALN: 84.425 – 84.425D; 84.425U FEDERAL PROGRAM NAME: Elementary and Secondary School Emergency Relief Fund (ESSER); American Rescue Plan – Elementary and Secondary Schools Emergency Relief Fund (ARP ESSER) FEDERAL AWARD NUMBER: S425D210024; S425U210024 FEDERAL AWARD YEAR: 2023 CONTROL CATEGORY: Equipment and Real Property Management, Subrecipient Monitoring QUESTIONED COSTS: $0 Criteria: 2 C.F.R. § 200.303(a) – Internal Controls states in part, “The Non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.” 2 C.F.R§ 200.313 Equipment. (d) Management requirements, states in part, “ Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment (including replacement equipment) utilizing procedures that meet the following requirements: (1) Property records must include a description of the property, a serial number or another identification number, the source of funding for the property (including the FAIN), the title holder, the acquisition date, the cost of the property, the percentage of the Federal agency contribution towards the original purchase, the location, use and condition of the property, and any disposition data including the date of disposal and sale price of the property. The recipient and subrecipient are responsible for maintaining and updating property records when there is a change in the status of the property.” Condition and Context: While performing testwork for school districts with equipment expenditures applicable to Part F, Equipment and Real Property Management that were included in OSDE’s consolidated monitoring for SFY 23, we noted the following: For two of 21 (9.52%) of consolidated monitoring reviews, the school districts inventory listing submitted in the consolidated monitoring application did not include all the information required per 2 C.F.R§ 200.313(d)(1) and the issue was not noted in the monitoring review; therefore, OSDE did not adequately monitor the school district’s compliance with inventory requirements. Cause: It appears that the OSDE Office of Federal Programs is not adequately reviewing the school districts inventory compliance during consolidated monitoring. Effect: School Districts may not be complying with the Federal program inventory requirements. Recommendation: We recommend that OSDE strengthen their policies and procedures to ensure inventory records are appropriately reviewed during consolidated monitoring. Views of Responsible Official(s) Contact Person: Amber Polach Anticipated Completion Date: August 2025 Corrective Action Planned: The Oklahoma State Department of Education agrees with the finding. See corrective action plan located in the corrective action plan section of this report.
FINDING NO: 2023-045 STATE AGENCY: Oklahoma State Department of Education (OSDE) FEDERAL AGENCY: United States Department of Education (USDE) ALN: 84.425 – 84.425D; 84.425U FEDERAL PROGRAM NAME: Elementary and Secondary School Emergency Relief Fund (ESSER); American Rescue Plan – Elementary and Secondary Schools Emergency Relief Fund (ARP ESSER) FEDERAL AWARD NUMBER: S425D210024; S425U210024 FEDERAL AWARD YEAR: 2023 CONTROL CATEGORY: Equipment and Real Property Management, Subrecipient Monitoring QUESTIONED COSTS: $0 Criteria: 2 C.F.R. § 200.303(a) – Internal Controls states in part, “The Non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.” 2 C.F.R§ 200.313 Equipment. (d) Management requirements, states in part, “ Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment (including replacement equipment) utilizing procedures that meet the following requirements: (1) Property records must include a description of the property, a serial number or another identification number, the source of funding for the property (including the FAIN), the title holder, the acquisition date, the cost of the property, the percentage of the Federal agency contribution towards the original purchase, the location, use and condition of the property, and any disposition data including the date of disposal and sale price of the property. The recipient and subrecipient are responsible for maintaining and updating property records when there is a change in the status of the property.” Condition and Context: While performing testwork for school districts with equipment expenditures applicable to Part F, Equipment and Real Property Management that were included in OSDE’s consolidated monitoring for SFY 23, we noted the following: For two of 21 (9.52%) of consolidated monitoring reviews, the school districts inventory listing submitted in the consolidated monitoring application did not include all the information required per 2 C.F.R§ 200.313(d)(1) and the issue was not noted in the monitoring review; therefore, OSDE did not adequately monitor the school district’s compliance with inventory requirements. Cause: It appears that the OSDE Office of Federal Programs is not adequately reviewing the school districts inventory compliance during consolidated monitoring. Effect: School Districts may not be complying with the Federal program inventory requirements. Recommendation: We recommend that OSDE strengthen their policies and procedures to ensure inventory records are appropriately reviewed during consolidated monitoring. Views of Responsible Official(s) Contact Person: Amber Polach Anticipated Completion Date: August 2025 Corrective Action Planned: The Oklahoma State Department of Education agrees with the finding. See corrective action plan located in the corrective action plan section of this report.
FINDING NO: 2023-045 STATE AGENCY: Oklahoma State Department of Education (OSDE) FEDERAL AGENCY: United States Department of Education (USDE) ALN: 84.425 – 84.425D; 84.425U FEDERAL PROGRAM NAME: Elementary and Secondary School Emergency Relief Fund (ESSER); American Rescue Plan – Elementary and Secondary Schools Emergency Relief Fund (ARP ESSER) FEDERAL AWARD NUMBER: S425D210024; S425U210024 FEDERAL AWARD YEAR: 2023 CONTROL CATEGORY: Equipment and Real Property Management, Subrecipient Monitoring QUESTIONED COSTS: $0 Criteria: 2 C.F.R. § 200.303(a) – Internal Controls states in part, “The Non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.” 2 C.F.R§ 200.313 Equipment. (d) Management requirements, states in part, “ Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment (including replacement equipment) utilizing procedures that meet the following requirements: (1) Property records must include a description of the property, a serial number or another identification number, the source of funding for the property (including the FAIN), the title holder, the acquisition date, the cost of the property, the percentage of the Federal agency contribution towards the original purchase, the location, use and condition of the property, and any disposition data including the date of disposal and sale price of the property. The recipient and subrecipient are responsible for maintaining and updating property records when there is a change in the status of the property.” Condition and Context: While performing testwork for school districts with equipment expenditures applicable to Part F, Equipment and Real Property Management that were included in OSDE’s consolidated monitoring for SFY 23, we noted the following: For two of 21 (9.52%) of consolidated monitoring reviews, the school districts inventory listing submitted in the consolidated monitoring application did not include all the information required per 2 C.F.R§ 200.313(d)(1) and the issue was not noted in the monitoring review; therefore, OSDE did not adequately monitor the school district’s compliance with inventory requirements. Cause: It appears that the OSDE Office of Federal Programs is not adequately reviewing the school districts inventory compliance during consolidated monitoring. Effect: School Districts may not be complying with the Federal program inventory requirements. Recommendation: We recommend that OSDE strengthen their policies and procedures to ensure inventory records are appropriately reviewed during consolidated monitoring. Views of Responsible Official(s) Contact Person: Amber Polach Anticipated Completion Date: August 2025 Corrective Action Planned: The Oklahoma State Department of Education agrees with the finding. See corrective action plan located in the corrective action plan section of this report.
FINDING NO: 2023-045 STATE AGENCY: Oklahoma State Department of Education (OSDE) FEDERAL AGENCY: United States Department of Education (USDE) ALN: 84.425 – 84.425D; 84.425U FEDERAL PROGRAM NAME: Elementary and Secondary School Emergency Relief Fund (ESSER); American Rescue Plan – Elementary and Secondary Schools Emergency Relief Fund (ARP ESSER) FEDERAL AWARD NUMBER: S425D210024; S425U210024 FEDERAL AWARD YEAR: 2023 CONTROL CATEGORY: Equipment and Real Property Management, Subrecipient Monitoring QUESTIONED COSTS: $0 Criteria: 2 C.F.R. § 200.303(a) – Internal Controls states in part, “The Non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.” 2 C.F.R§ 200.313 Equipment. (d) Management requirements, states in part, “ Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment (including replacement equipment) utilizing procedures that meet the following requirements: (1) Property records must include a description of the property, a serial number or another identification number, the source of funding for the property (including the FAIN), the title holder, the acquisition date, the cost of the property, the percentage of the Federal agency contribution towards the original purchase, the location, use and condition of the property, and any disposition data including the date of disposal and sale price of the property. The recipient and subrecipient are responsible for maintaining and updating property records when there is a change in the status of the property.” Condition and Context: While performing testwork for school districts with equipment expenditures applicable to Part F, Equipment and Real Property Management that were included in OSDE’s consolidated monitoring for SFY 23, we noted the following: For two of 21 (9.52%) of consolidated monitoring reviews, the school districts inventory listing submitted in the consolidated monitoring application did not include all the information required per 2 C.F.R§ 200.313(d)(1) and the issue was not noted in the monitoring review; therefore, OSDE did not adequately monitor the school district’s compliance with inventory requirements. Cause: It appears that the OSDE Office of Federal Programs is not adequately reviewing the school districts inventory compliance during consolidated monitoring. Effect: School Districts may not be complying with the Federal program inventory requirements. Recommendation: We recommend that OSDE strengthen their policies and procedures to ensure inventory records are appropriately reviewed during consolidated monitoring. Views of Responsible Official(s) Contact Person: Amber Polach Anticipated Completion Date: August 2025 Corrective Action Planned: The Oklahoma State Department of Education agrees with the finding. See corrective action plan located in the corrective action plan section of this report.
FINDING NO: 2023-045 STATE AGENCY: Oklahoma State Department of Education (OSDE) FEDERAL AGENCY: United States Department of Education (USDE) ALN: 84.425 – 84.425D; 84.425U FEDERAL PROGRAM NAME: Elementary and Secondary School Emergency Relief Fund (ESSER); American Rescue Plan – Elementary and Secondary Schools Emergency Relief Fund (ARP ESSER) FEDERAL AWARD NUMBER: S425D210024; S425U210024 FEDERAL AWARD YEAR: 2023 CONTROL CATEGORY: Equipment and Real Property Management, Subrecipient Monitoring QUESTIONED COSTS: $0 Criteria: 2 C.F.R. § 200.303(a) – Internal Controls states in part, “The Non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.” 2 C.F.R§ 200.313 Equipment. (d) Management requirements, states in part, “ Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment (including replacement equipment) utilizing procedures that meet the following requirements: (1) Property records must include a description of the property, a serial number or another identification number, the source of funding for the property (including the FAIN), the title holder, the acquisition date, the cost of the property, the percentage of the Federal agency contribution towards the original purchase, the location, use and condition of the property, and any disposition data including the date of disposal and sale price of the property. The recipient and subrecipient are responsible for maintaining and updating property records when there is a change in the status of the property.” Condition and Context: While performing testwork for school districts with equipment expenditures applicable to Part F, Equipment and Real Property Management that were included in OSDE’s consolidated monitoring for SFY 23, we noted the following: For two of 21 (9.52%) of consolidated monitoring reviews, the school districts inventory listing submitted in the consolidated monitoring application did not include all the information required per 2 C.F.R§ 200.313(d)(1) and the issue was not noted in the monitoring review; therefore, OSDE did not adequately monitor the school district’s compliance with inventory requirements. Cause: It appears that the OSDE Office of Federal Programs is not adequately reviewing the school districts inventory compliance during consolidated monitoring. Effect: School Districts may not be complying with the Federal program inventory requirements. Recommendation: We recommend that OSDE strengthen their policies and procedures to ensure inventory records are appropriately reviewed during consolidated monitoring. Views of Responsible Official(s) Contact Person: Amber Polach Anticipated Completion Date: August 2025 Corrective Action Planned: The Oklahoma State Department of Education agrees with the finding. See corrective action plan located in the corrective action plan section of this report.
Criteria: The Organization must (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that they are managing the Federal award in compliance with Federal statues, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: New Hampshire Department of Education (NHED) identified certain policies in its federal fiscal monitoring report dated November 28, 2023 that either needed updating or needed to be created. During our own audit procedures for the year ended December 31, 2023, we too noted certain of these policies lacking. Cause: The Organization does not have a dedicated accounting or grant management personnel. Effect: The Organization did not adequately establish and maintain effective internal controls. The lack of internal controls is non-compliant with 2 CFR 200.303, which could lead to additional compliance concerns and questioned costs. Questioned Costs: None Repeat finding: The same finding was reported during the program specific audit as of and for the year ended December 31, 2022 as 2022-002. Recommendation: We recommend updating policies and procedures to include the requirements of Federal rules and laws for those transactions or activities that include Federal grant funds. As per NHED’s federal fiscal monitoring report, at a minimum, the following policies and procedures need to be created, updated, and/or implemented by the school: 1. Procurement Policy in accordance with updated 2 CFR 200.317-327. 2. Procurement Procedure in accordance with 2 CFR 200.317-327. 3. Time and Effort Procedure in accordance with 2 CFR 200.431. 4. Drug Free Workplace Policy in accordance with 34 CFR 84.200 and Drug Free Workplace Act of 1988 5. Inventory Management Procedure in accordance with 2 CFR 200.313(d) Views of Responsible Officials: All policies and procedures have since been vetted by an attorney and approved by the Board. The Executive Director will ensure that all policies and procedures stay current and are reviewed by the Board annually.
FA 2023-001 Improve Controls over Equipment Compliance Requirement: Equipment and Real Property Management Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education AL Numbers and Titles: 10.553 – School Breakfast Program 10.555 – National School Lunch Program Federal Award Number: 235GA324N1199 Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education AL Numbers and Titles: COVID-19 – 84.425D – Elementary and Secondary School Emergency Relief Fund COVID-19 – 84.425U – American Rescue Plan Elementary and Secondary School Emergency Relief Fund COVID-19 – 84.425W – American Rescue Plan Elementary and Secondary School Emergency Relief Fund – Homeless Children and Youth Federal Award Numbers: S425D200012 (Year: 2020), S425D210012 (Year: 2021) S425U210012 (Year: 2021), S425W210011 (Year: 2021) Questioned Costs: None Identified Repeat of Prior Year Findings: FA 2022-001, FA 2021-001, FA 2020-001, FA 2019-003, FA 2018-002, FA 2017-004 Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over equipment and real property management as it relates to the Child Nutrition Cluster and Elementary and Secondary School Emergency Relief Fund programs. Background: The Child Nutrition Cluster (CNC) is comprised of various programs that are intended to assist states in administering and overseeing food service program operators that provide healthful, nutritious meals to eligible children in public and non-profit private schools, residential child care institutions, and summer programs. This Cluster of programs also fosters healthy eating habits in children by providing fresh fruits and fresh vegetables to children attending elementary and secondary schools and encourages the domestic consumption of nutritious agricultural commodities. On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security (CARES) Act was signed into law. The CARES Act was designed to mitigate the economic effects of the COVID-19 pandemic in a variety of ways, including providing additional funding for local educational agencies (LEAs) navigating the impact of the COVID-19 outbreak. Provisions included in Title VIII of the CARES Act created the Education Stabilization Fund to provide financial resources to educational entities to prevent, prepare for, and respond to coronavirus. The CARES Act allocated $30.75 billion, the Coronavirus Response and Relief Supplemental Appropriations Act allocated an additional $81.9 billion, and the American Rescue Plan Act added $165.1 billion in funding to the Education Stabilization Fund. Multiple Education Stabilization Fund subprograms were created and allotted funding through the various COVID-19-related legislation. Of these programs, the Elementary and Secondary School Emergency Relief (ESSER) Fund was created to address the impact that COVID-19 has had, and continues to have, on elementary and secondary schools across the nation. CNC and ESSER funding was granted to the Georgia Department of Education (GDOE) by the U.S. Department of Agriculture and U.S. Department of Education (ED), respectively. GaDOE is responsible for distributing funds to LEAs and overseeing the programs. CNC funds totaling $1,454,105.03 and ESSER funds totaling $3,264,441.95 were expended and reported on the Dooly County Board of Education’s Schedule of Expenditures of Federal Awards (SEFA) for fiscal year 2023. Criteria: As a recipient of federal awards, the School District is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls. Provisions included in the Uniform Guidance, Section 200.313(d)(1) state, "Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property." In addition, the Uniform Guidance, Section 200.313(d)(2) states, "A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years." Condition: The following deficiencies were noted when reviewing the CNC and ESSER equipment listings and physically locating equipment items: • Property records did not include the following required components for CNC equipment items: (1) Percentage of Federal participation in the project costs for the Federal award under which the property was acquired, (2) the source of funding for the property (including the FAIN), and (3) who holds title. • Property records did not include the following required components for Elementary and Secondary School Emergency Relief Fund equipment items: (1) Percentage of Federal participation in the project costs for the Federal award under which the property was acquired, (2) who holds title, and (3) use and condition of the property. • Two equipment items purchased in the current fiscal year and one equipment item purchased in the prior fiscal year using ESSER funds totaling $564,578.61 were omitted from the equipment listing. • There was no evidence that a physical inventory had been performed in either the current year or the previous year. Cause: In discussing this deficiency with the School District, they stated these issues were a result of turnover within the Central Office. Effect: Failure to maintain a complete and accurate equipment listing and reconcile results of the physical inventory performed to the property records exposes the School District to unnecessary risk of error and misuse of equipment and/or Federal funds. Additionally, the School District is not in compliance with the Uniform Guidance and GaDOE guidance. Recommendation: The School District should develop and maintain equipment listings that reflect all required information, including a description, an identifying number, the source of funding, the title holder, the acquisition date, the cost, the percentage of Federal participation in the project costs, the location, the use and condition, and any ultimate disposal data for each piece of equipment. In addition, management should implement controls to ensure that a complete physical inventory of equipment is performed for every Federal program, and the results are reconciled back to the equipment listings at least once every two years. Views of Responsible Officials: We concur with this finding.
2023-3 – Equipment and Real Property Management Education Stabilization Fund - AL #84.425 U.S. Department of Education Pass-Through Entity - Pennsylvania Department of Education Criteria: In accordance with 2 CFR part 200.439, capital expenditures for equipment with a per-unit cost of $5,000 are allowable as direct costs, but only with the prior written approval of the Federal agency or pass-through entity. Additionally, 2 CFR section 200.313(d)(1) requires that 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. Condition: During our testing, we noted that the District acquired four individual pieces of equipment over the $5,000 threshold to be used in the STEAM/CNC Lab without receiving prior approval from the Pennsylvania Department of Education. Additionally, we noted one instance of the District not including all required information on their property records. Cause: The prior approval process of ARP ESSER Funds occurred during the grant application process; however, the specific equipment needs for the STEAM/CNC Lab were not identified at that time. Due to an oversight by the District, at the time of purchase, they did not consider the need to request prior approval from the Pennsylvania Department of Education. Effect: Internal controls are not functioning as designed, and the District is not in compliance with the equipment and real property management requirements of the program. Questioned Costs: None Recommendation: We recommend that the District implement procedures to ensure prior written approval is obtained for applicable equipment purchases funded by federal grants and that fixed asset records include all required information in accordance with Uniform Guidance. The District should also provide appropriate training to personnel involved in grant purchasing and asset management to ensure ongoing compliance. Views of Responsible Officials: Management is in agreement with the finding.
FA 2023-002 Improve Controls over Equipment Compliance Requirement: Equipment and Real Property Management Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education AL Numbers and Titles: COVID-19 – 84.425D – Elementary and Secondary School Emergency Relief Fund COVID-19 – 84.425U – American Rescue Plan Elementary and Secondary School Emergency Relief Fund Federal Award Numbers: S425D200012 (Year: 2021), S425U2100012 (Year: 2021) Questioned Costs: None Identified Repeat of Prior Year Finding: FA 2022-001 Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over equipment and real property management as it relates to the Elementary and Secondary School Emergency Relief Fund program. Background Information: On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security (CARES) Act was signed into law. The CARES Act was designed to mitigate the economic effects of the COVID-19 pandemic in a variety of ways, including providing additional funding for local educational agencies (LEAs) navigating the impact of the COVID-19 outbreak. Provisions included in Title VIII of the CARES Act created the Education Stabilization Fund to provide financial resources to educational entities to prevent, prepare for, and respond to coronavirus. The CARES Act allocated $30.75 billion, the Coronavirus Response and Relief Supplemental Appropriations Act allocated an additional $81.9 billion, and the American Rescue Plan Act added $165.1 billion in funding to the Education Stabilization Fund. Multiple Education Stabilization Fund subprograms were created and allotted funding through the various COVID-19-related legislation. Of these programs, the Elementary and Secondary School Emergency Relief (ESSER) Fund was created to address the impact that COVID-19 has had, and continues to have, on elementary and secondary schools across the nation. ESSER funding was granted to the Georgia Department of Education (GaDOE) by the U.S. Department of Education (ED). GaDOE is responsible for distributing funds to LEAs and overseeing the expenditure of funds by LEAs. ESSER funds totaling $4,147,524.82 were expended and reported on the Burke County Board of Education’s Schedule of Expenditures of Federal Awards (SEFA) for fiscal year 2023. Criteria: As a recipient of federal awards, the School District is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls. Provisions included in the Uniform Guidance, Section 200.313(d)(1) state, “Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property.” In addition, the Uniform Guidance, Section 200.313(d)(2) states, “A physical inventory of the property must be taken, and the results reconciled with the property records at least once every two years.” Condition: The following deficiencies were noted when reviewing the ESSER program equipment listing and physically locating equipment items: • Property records were not maintained by Federal program personnel. • There was no evidence that a physical inventory had been performed in either the current year or the previous two years. Cause: Program personnel for the ESSER program did not keep an equipment listing or take a physical inventory because they considered it a duplication of effort due to the items being listed on the overall capital asset listing and were not aware that a physical inventory was not done. Effect or Potential Effect: The School District is not in compliance with the Uniform Guidance or GaDOE guidance related to the ESSER program. Failure to maintain a complete and accurate equipment listing and reconcile results of the physical inventory performed to the property records exposes the School District to unnecessary risk of error and misuse of equipment and/or federal funds. Recommendation: The School District should develop and maintain an equipment listing that reflects all required information, including a description, an identifying number, the source of funding, the title holder, the acquisition date, the cost, the percentage of federal participation in the project costs, the location, the use and condition, and any ultimate disposal data for each piece of equipment. In addition, management should implement controls to ensure that a complete physical inventory of equipment is performed, and the results are reconciled back to the equipment listing at least once every two years. Views of Responsible Officials: We concur with this finding.
Management is responsible for maintaining controls over capital assets in accordance with 2 CFR 200.313 including updating capital asset schedules for assets purchased with Federal award monies.
Education Stabilization Fund – Equipment and Real Property Management Criteria: Provisions included in 2 CFR 200.313(d)(1) require that property records must be maintained that include a description of the property, a serial number or other identification number,the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. In addition, provisions of 2 CFR 200.313(d)(2) require a physical inventory of the property to be taken and the results reconciled with the property records at least once every two years. Condition: Based on the above criteria, the School District did not meet the requirements maintenance of property records or required physical inventory. Cause: Management oversight. Effect: Failure to maintain required property records and conduct required physical inventories exposes the School District to the risk of error or misue of equipment and/or federal funds. Additionally, the School District is not in compliance with the Uniform Guidance (2 CFR 200). Recommendation: We recommend the School District update its property records and conduct a physical inventory to ensure compliance with program requirements. Views of Responsible Officials: We concur with the finding.
2023-009 Improve Controls and Compliance with Equipment and Real Property Management Federal Program Information Federal Agency: U.S. Department of Housing and Urban Development Award Name(s): CDBG Entitlement Grants Cluster Assistance Listing Number(s): 14.218 Award Year: 2023 Compliance Requirement: Equipment and Real Property Management Type of Finding Compliance Internal Control over Compliance – Material Weakness Criteria or Specific Requirement Per Uniform Guidance (2 CFR § 200.313), recipients of federal funds must maintain property records for equipment acquired with federal funds and conduct a physical inventory of such equipment at least once every two years. Property records should include a description, serial number or other identification, the source of funding, acquisition date and cost, and the location, use, and condition of equipment. Evidence of inventory counts and reconciliations must be retained. Condition and Context The City was unable to provide a listing of equipment purchased with federal funds and could not provide documentation demonstrating that a physical inventory count of federally funded equipment had been performed. In addition, the City could not provide a complete listing of real property either purchased with federal funds or managed under a federal program to assist with the primary objectives of providing housing to low-income residents. Cause The City did not have sufficient controls or procedures in place to track federally funded equipment or to conduct and document required physical inventory counts. Effect or Potential Effect The absence of property records and failure to perform or document physical inventory counts increases the risk that federally funded equipment may be lost, stolen, misused, or otherwise not accounted for properly. SECTION III – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED) Questioned Costs No questioned costs are reported. Identification as a Repeat Finding This is a repeat of prior year findings 2022-003 and 2022-006. Recommendation The City should establish and maintain comprehensive property records for all equipment acquired with federal funds. The City should also implement procedures to perform and document physical inventory counts of federally funded equipment at least once every two years, and ensure that records of these inventories are retained. Views of Responsible Official Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.
Finding 2023-003: Equipment and Real Property Management – Finding Research and Development Cluster Various Assistance Listing Numbers Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken andthe results reconciled with the property records at least once every two years. Condition: The University did not take an inventory for the year ended May 31, 2022 or May 31, 2023. Context: Grants staff was unable to timely complete a physical inventory count of federally funded propertydue to other conflicting responsibilities. Cause: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021.During that time, access to campus buildings was restricted which prevented completion of a physicalinventory. the Office of Research & Development was short staffed and was focusing on dealing with dayto-day operations, which continued to limit the ability to conduct a physical inventory. At the start of theFY22 year, the staff was focused on the post-merger integration and pre-Workday implementationconversions, which further delayed the ability/capacity to conduct a physical inventory. Effect: The campus closing caused delays in many processes and the required inventory was not taken. Questioned costs: None. Recurring finding: No. Recommendations: We recommend that management resume the inventory counting every two years. Views of Responsible Officials: See management’s corrective action plan on page 51.