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.
Item 2023-003 Property and Equipment Management Assistance Listing Number 93.600 Head Start Cluster U.S. Department of Health and Human Services Pass-through Grant No. 04CH010931-04-01; 04HE000609-01-C5 Condition – The Inventory tracking sheet did not contain all required asset information and was not properly reconciled to property records. Criteria – 2 CFR 200.303(a) of the Uniform Guidance requires non-Federal entities to establish and maintain effective internal control over compliance with federal statutes, regulations, and the terms and conditions of federal awards. 2 CFR Part 200.313(d)(1) of the Uniform Guidance requires that property records must be maintained for equipment acquired under a federal award that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. The Club’s financial policies and procedures indicate a physical inventory of federal property will be taken annually. It also states that it will be reconciled by the purchasing and accounts payable bookkeeper. Cause – The Club did not include all required property information on inventory tracking sheet and information was not properly reconciled to property records due to staff turnover. Questioned Costs – Not determinable. Effect – Failure to comply with equipment management requirements could result in noncompliance with the grant agreements. Recommendation – We recommend the Club follow the requirements of 2 CFR Part 200.313 to ensure all assets are adequately accounted for. CRI also recommends that the Club include all of the information required by the granting Agency and Uniform Guidance in one central tracking spreadsheet and include the following fields in addition to the items previously being tracked and that spreadsheet is used to conduct a physical observation which is reconciled with the property records.at least once every two years. • the source of funding for the property (including the Federal award identification number), • who holds title, • the acquisition date, • cost of the property, • percentage of Federal participation in the project costs for the Federal award under which the property was acquired, • use and • condition of the property, • and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313(d)(1)). Management’s Response – Management has reviewed and accepted the finding. See “Corrective Action Plan”.
Item 2023-003 Property and Equipment Management Assistance Listing Number 93.600 Head Start Cluster U.S. Department of Health and Human Services Pass-through Grant No. 04CH010931-04-01; 04HE000609-01-C5 Condition – The Inventory tracking sheet did not contain all required asset information and was not properly reconciled to property records. Criteria – 2 CFR 200.303(a) of the Uniform Guidance requires non-Federal entities to establish and maintain effective internal control over compliance with federal statutes, regulations, and the terms and conditions of federal awards. 2 CFR Part 200.313(d)(1) of the Uniform Guidance requires that property records must be maintained for equipment acquired under a federal award that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. The Club’s financial policies and procedures indicate a physical inventory of federal property will be taken annually. It also states that it will be reconciled by the purchasing and accounts payable bookkeeper. Cause – The Club did not include all required property information on inventory tracking sheet and information was not properly reconciled to property records due to staff turnover. Questioned Costs – Not determinable. Effect – Failure to comply with equipment management requirements could result in noncompliance with the grant agreements. Recommendation – We recommend the Club follow the requirements of 2 CFR Part 200.313 to ensure all assets are adequately accounted for. CRI also recommends that the Club include all of the information required by the granting Agency and Uniform Guidance in one central tracking spreadsheet and include the following fields in addition to the items previously being tracked and that spreadsheet is used to conduct a physical observation which is reconciled with the property records.at least once every two years. • the source of funding for the property (including the Federal award identification number), • who holds title, • the acquisition date, • cost of the property, • percentage of Federal participation in the project costs for the Federal award under which the property was acquired, • use and • condition of the property, • and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313(d)(1)). Management’s Response – Management has reviewed and accepted the finding. See “Corrective Action Plan”.
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.
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.
Item 2023-003 Property and Equipment Management Assistance Listing Number 93.600 Head Start Cluster U.S. Department of Health and Human Services Pass-through Grant No. 04CH010931-04-01; 04HE000609-01-C5 Condition – The Inventory tracking sheet did not contain all required asset information and was not properly reconciled to property records. Criteria – 2 CFR 200.303(a) of the Uniform Guidance requires non-Federal entities to establish and maintain effective internal control over compliance with federal statutes, regulations, and the terms and conditions of federal awards. 2 CFR Part 200.313(d)(1) of the Uniform Guidance requires that property records must be maintained for equipment acquired under a federal award that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. The Club’s financial policies and procedures indicate a physical inventory of federal property will be taken annually. It also states that it will be reconciled by the purchasing and accounts payable bookkeeper. Cause – The Club did not include all required property information on inventory tracking sheet and information was not properly reconciled to property records due to staff turnover. Questioned Costs – Not determinable. Effect – Failure to comply with equipment management requirements could result in noncompliance with the grant agreements. Recommendation – We recommend the Club follow the requirements of 2 CFR Part 200.313 to ensure all assets are adequately accounted for. CRI also recommends that the Club include all of the information required by the granting Agency and Uniform Guidance in one central tracking spreadsheet and include the following fields in addition to the items previously being tracked and that spreadsheet is used to conduct a physical observation which is reconciled with the property records.at least once every two years. • the source of funding for the property (including the Federal award identification number), • who holds title, • the acquisition date, • cost of the property, • percentage of Federal participation in the project costs for the Federal award under which the property was acquired, • use and • condition of the property, • and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313(d)(1)). Management’s Response – Management has reviewed and accepted the finding. See “Corrective Action Plan”.
Item 2023-003 Property and Equipment Management Assistance Listing Number 93.600 Head Start Cluster U.S. Department of Health and Human Services Pass-through Grant No. 04CH010931-04-01; 04HE000609-01-C5 Condition – The Inventory tracking sheet did not contain all required asset information and was not properly reconciled to property records. Criteria – 2 CFR 200.303(a) of the Uniform Guidance requires non-Federal entities to establish and maintain effective internal control over compliance with federal statutes, regulations, and the terms and conditions of federal awards. 2 CFR Part 200.313(d)(1) of the Uniform Guidance requires that property records must be maintained for equipment acquired under a federal award that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. The Club’s financial policies and procedures indicate a physical inventory of federal property will be taken annually. It also states that it will be reconciled by the purchasing and accounts payable bookkeeper. Cause – The Club did not include all required property information on inventory tracking sheet and information was not properly reconciled to property records due to staff turnover. Questioned Costs – Not determinable. Effect – Failure to comply with equipment management requirements could result in noncompliance with the grant agreements. Recommendation – We recommend the Club follow the requirements of 2 CFR Part 200.313 to ensure all assets are adequately accounted for. CRI also recommends that the Club include all of the information required by the granting Agency and Uniform Guidance in one central tracking spreadsheet and include the following fields in addition to the items previously being tracked and that spreadsheet is used to conduct a physical observation which is reconciled with the property records.at least once every two years. • the source of funding for the property (including the Federal award identification number), • who holds title, • the acquisition date, • cost of the property, • percentage of Federal participation in the project costs for the Federal award under which the property was acquired, • use and • condition of the property, • and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313(d)(1)). Management’s Response – Management has reviewed and accepted the finding. See “Corrective Action Plan”.
Item 2023‐002 Property and Equipment Management Assistance Listing Number 93.600 Head Start Cluster U.S. Department of Health and Hum an Services Pass‐through Grant No. 09CH011437-03-04; 09CH011437-03-C3; 09HP000160-04-04 09HP000160-05-02; 09HE000035-01-C5; 09HE000035-01-C6 Condition – The Inventory tracking sheet did not contain all required asset information. Criteria – 2 CFR Part 200.313(d)(1) of the Uniform Guidance requires that property records must be maintained for equipment acquired under a federal award that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Cause – The Agency did not include all required property information in its property records due to staff turnover. Questioned Costs – Not determinable. Effect – Failure to comply with equipment management requirements could result in noncompliance with the grant agreements. Recommendation – We recommend the Agency follow the requirements of 2 CFR Part 200.313 to ensure all assets are adequately accounted for. CRI also recommends that the Agency include all of the information required by the granting Agency and Uniform Guidance in one central tracking spreadsheet and include the following fields in addition to the items previously being tracked and that that spreadsheet is used to conduct a physical observation at least once every two years. • the source of funding for the property (including the Federal award identification number), • who holds title, • the acquisition date, • cost of the property, • percentage of Federal participation in the project costs for the Federal award under which the property was acquired, • use and • condition of the property, • and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313(d)(1)). Management’s Response – Management has reviewed and accepted the finding. See “Corrective Action Plan”.
Item 2023‐002 Property and Equipment Management Assistance Listing Number 93.600 Head Start Cluster U.S. Department of Health and Hum an Services Pass‐through Grant No. 09CH011437-03-04; 09CH011437-03-C3; 09HP000160-04-04 09HP000160-05-02; 09HE000035-01-C5; 09HE000035-01-C6 Condition – The Inventory tracking sheet did not contain all required asset information. Criteria – 2 CFR Part 200.313(d)(1) of the Uniform Guidance requires that property records must be maintained for equipment acquired under a federal award that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Cause – The Agency did not include all required property information in its property records due to staff turnover. Questioned Costs – Not determinable. Effect – Failure to comply with equipment management requirements could result in noncompliance with the grant agreements. Recommendation – We recommend the Agency follow the requirements of 2 CFR Part 200.313 to ensure all assets are adequately accounted for. CRI also recommends that the Agency include all of the information required by the granting Agency and Uniform Guidance in one central tracking spreadsheet and include the following fields in addition to the items previously being tracked and that that spreadsheet is used to conduct a physical observation at least once every two years. • the source of funding for the property (including the Federal award identification number), • who holds title, • the acquisition date, • cost of the property, • percentage of Federal participation in the project costs for the Federal award under which the property was acquired, • use and • condition of the property, • and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313(d)(1)). Management’s Response – Management has reviewed and accepted the finding. See “Corrective Action Plan”.
Item 2023‐002 Property and Equipment Management Assistance Listing Number 93.600 Head Start Cluster U.S. Department of Health and Hum an Services Pass‐through Grant No. 09CH011437-03-04; 09CH011437-03-C3; 09HP000160-04-04 09HP000160-05-02; 09HE000035-01-C5; 09HE000035-01-C6 Condition – The Inventory tracking sheet did not contain all required asset information. Criteria – 2 CFR Part 200.313(d)(1) of the Uniform Guidance requires that property records must be maintained for equipment acquired under a federal award that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Cause – The Agency did not include all required property information in its property records due to staff turnover. Questioned Costs – Not determinable. Effect – Failure to comply with equipment management requirements could result in noncompliance with the grant agreements. Recommendation – We recommend the Agency follow the requirements of 2 CFR Part 200.313 to ensure all assets are adequately accounted for. CRI also recommends that the Agency include all of the information required by the granting Agency and Uniform Guidance in one central tracking spreadsheet and include the following fields in addition to the items previously being tracked and that that spreadsheet is used to conduct a physical observation at least once every two years. • the source of funding for the property (including the Federal award identification number), • who holds title, • the acquisition date, • cost of the property, • percentage of Federal participation in the project costs for the Federal award under which the property was acquired, • use and • condition of the property, • and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313(d)(1)). Management’s Response – Management has reviewed and accepted the finding. See “Corrective Action Plan”.
Item 2023‐002 Property and Equipment Management Assistance Listing Number 93.600 Head Start Cluster U.S. Department of Health and Hum an Services Pass‐through Grant No. 09CH011437-03-04; 09CH011437-03-C3; 09HP000160-04-04 09HP000160-05-02; 09HE000035-01-C5; 09HE000035-01-C6 Condition – The Inventory tracking sheet did not contain all required asset information. Criteria – 2 CFR Part 200.313(d)(1) of the Uniform Guidance requires that property records must be maintained for equipment acquired under a federal award that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Cause – The Agency did not include all required property information in its property records due to staff turnover. Questioned Costs – Not determinable. Effect – Failure to comply with equipment management requirements could result in noncompliance with the grant agreements. Recommendation – We recommend the Agency follow the requirements of 2 CFR Part 200.313 to ensure all assets are adequately accounted for. CRI also recommends that the Agency include all of the information required by the granting Agency and Uniform Guidance in one central tracking spreadsheet and include the following fields in addition to the items previously being tracked and that that spreadsheet is used to conduct a physical observation at least once every two years. • the source of funding for the property (including the Federal award identification number), • who holds title, • the acquisition date, • cost of the property, • percentage of Federal participation in the project costs for the Federal award under which the property was acquired, • use and • condition of the property, • and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313(d)(1)). Management’s Response – Management has reviewed and accepted the finding. See “Corrective Action Plan”.
Item 2023‐002 Property and Equipment Management Assistance Listing Number 93.600 Head Start Cluster U.S. Department of Health and Hum an Services Pass‐through Grant No. 09CH011437-03-04; 09CH011437-03-C3; 09HP000160-04-04 09HP000160-05-02; 09HE000035-01-C5; 09HE000035-01-C6 Condition – The Inventory tracking sheet did not contain all required asset information. Criteria – 2 CFR Part 200.313(d)(1) of the Uniform Guidance requires that property records must be maintained for equipment acquired under a federal award that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Cause – The Agency did not include all required property information in its property records due to staff turnover. Questioned Costs – Not determinable. Effect – Failure to comply with equipment management requirements could result in noncompliance with the grant agreements. Recommendation – We recommend the Agency follow the requirements of 2 CFR Part 200.313 to ensure all assets are adequately accounted for. CRI also recommends that the Agency include all of the information required by the granting Agency and Uniform Guidance in one central tracking spreadsheet and include the following fields in addition to the items previously being tracked and that that spreadsheet is used to conduct a physical observation at least once every two years. • the source of funding for the property (including the Federal award identification number), • who holds title, • the acquisition date, • cost of the property, • percentage of Federal participation in the project costs for the Federal award under which the property was acquired, • use and • condition of the property, • and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313(d)(1)). Management’s Response – Management has reviewed and accepted the finding. See “Corrective Action Plan”.
Item 2023‐002 Property and Equipment Management Assistance Listing Number 93.600 Head Start Cluster U.S. Department of Health and Hum an Services Pass‐through Grant No. 09CH011437-03-04; 09CH011437-03-C3; 09HP000160-04-04 09HP000160-05-02; 09HE000035-01-C5; 09HE000035-01-C6 Condition – The Inventory tracking sheet did not contain all required asset information. Criteria – 2 CFR Part 200.313(d)(1) of the Uniform Guidance requires that property records must be maintained for equipment acquired under a federal award that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Cause – The Agency did not include all required property information in its property records due to staff turnover. Questioned Costs – Not determinable. Effect – Failure to comply with equipment management requirements could result in noncompliance with the grant agreements. Recommendation – We recommend the Agency follow the requirements of 2 CFR Part 200.313 to ensure all assets are adequately accounted for. CRI also recommends that the Agency include all of the information required by the granting Agency and Uniform Guidance in one central tracking spreadsheet and include the following fields in addition to the items previously being tracked and that that spreadsheet is used to conduct a physical observation at least once every two years. • the source of funding for the property (including the Federal award identification number), • who holds title, • the acquisition date, • cost of the property, • percentage of Federal participation in the project costs for the Federal award under which the property was acquired, • use and • condition of the property, • and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313(d)(1)). Management’s Response – Management has reviewed and accepted the finding. See “Corrective Action Plan”.
Item 2023‐002 Property and Equipment Management Assistance Listing Number 93.600 Head Start Cluster U.S. Department of Health and Hum an Services Pass‐through Grant No. 09CH011437-03-04; 09CH011437-03-C3; 09HP000160-04-04 09HP000160-05-02; 09HE000035-01-C5; 09HE000035-01-C6 Condition – The Inventory tracking sheet did not contain all required asset information. Criteria – 2 CFR Part 200.313(d)(1) of the Uniform Guidance requires that property records must be maintained for equipment acquired under a federal award that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Cause – The Agency did not include all required property information in its property records due to staff turnover. Questioned Costs – Not determinable. Effect – Failure to comply with equipment management requirements could result in noncompliance with the grant agreements. Recommendation – We recommend the Agency follow the requirements of 2 CFR Part 200.313 to ensure all assets are adequately accounted for. CRI also recommends that the Agency include all of the information required by the granting Agency and Uniform Guidance in one central tracking spreadsheet and include the following fields in addition to the items previously being tracked and that that spreadsheet is used to conduct a physical observation at least once every two years. • the source of funding for the property (including the Federal award identification number), • who holds title, • the acquisition date, • cost of the property, • percentage of Federal participation in the project costs for the Federal award under which the property was acquired, • use and • condition of the property, • and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313(d)(1)). Management’s Response – Management has reviewed and accepted the finding. See “Corrective Action Plan”.
Item 2023‐002 Property and Equipment Management Assistance Listing Number 93.600 Head Start Cluster U.S. Department of Health and Hum an Services Pass‐through Grant No. 09CH011437-03-04; 09CH011437-03-C3; 09HP000160-04-04 09HP000160-05-02; 09HE000035-01-C5; 09HE000035-01-C6 Condition – The Inventory tracking sheet did not contain all required asset information. Criteria – 2 CFR Part 200.313(d)(1) of the Uniform Guidance requires that property records must be maintained for equipment acquired under a federal award that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Cause – The Agency did not include all required property information in its property records due to staff turnover. Questioned Costs – Not determinable. Effect – Failure to comply with equipment management requirements could result in noncompliance with the grant agreements. Recommendation – We recommend the Agency follow the requirements of 2 CFR Part 200.313 to ensure all assets are adequately accounted for. CRI also recommends that the Agency include all of the information required by the granting Agency and Uniform Guidance in one central tracking spreadsheet and include the following fields in addition to the items previously being tracked and that that spreadsheet is used to conduct a physical observation at least once every two years. • the source of funding for the property (including the Federal award identification number), • who holds title, • the acquisition date, • cost of the property, • percentage of Federal participation in the project costs for the Federal award under which the property was acquired, • use and • condition of the property, • and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313(d)(1)). Management’s Response – Management has reviewed and accepted the finding. See “Corrective Action Plan”.
Item 2023‐002 Property and Equipment Management Assistance Listing Number 93.600 Head Start Cluster U.S. Department of Health and Hum an Services Pass‐through Grant No. 09CH011437-03-04; 09CH011437-03-C3; 09HP000160-04-04 09HP000160-05-02; 09HE000035-01-C5; 09HE000035-01-C6 Condition – The Inventory tracking sheet did not contain all required asset information. Criteria – 2 CFR Part 200.313(d)(1) of the Uniform Guidance requires that property records must be maintained for equipment acquired under a federal award that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Cause – The Agency did not include all required property information in its property records due to staff turnover. Questioned Costs – Not determinable. Effect – Failure to comply with equipment management requirements could result in noncompliance with the grant agreements. Recommendation – We recommend the Agency follow the requirements of 2 CFR Part 200.313 to ensure all assets are adequately accounted for. CRI also recommends that the Agency include all of the information required by the granting Agency and Uniform Guidance in one central tracking spreadsheet and include the following fields in addition to the items previously being tracked and that that spreadsheet is used to conduct a physical observation at least once every two years. • the source of funding for the property (including the Federal award identification number), • who holds title, • the acquisition date, • cost of the property, • percentage of Federal participation in the project costs for the Federal award under which the property was acquired, • use and • condition of the property, • and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313(d)(1)). Management’s Response – Management has reviewed and accepted the finding. See “Corrective Action Plan”.
Item 2023‐002 Property and Equipment Management Assistance Listing Number 93.600 Head Start Cluster U.S. Department of Health and Hum an Services Pass‐through Grant No. 09CH011437-03-04; 09CH011437-03-C3; 09HP000160-04-04 09HP000160-05-02; 09HE000035-01-C5; 09HE000035-01-C6 Condition – The Inventory tracking sheet did not contain all required asset information. Criteria – 2 CFR Part 200.313(d)(1) of the Uniform Guidance requires that property records must be maintained for equipment acquired under a federal award that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Cause – The Agency did not include all required property information in its property records due to staff turnover. Questioned Costs – Not determinable. Effect – Failure to comply with equipment management requirements could result in noncompliance with the grant agreements. Recommendation – We recommend the Agency follow the requirements of 2 CFR Part 200.313 to ensure all assets are adequately accounted for. CRI also recommends that the Agency include all of the information required by the granting Agency and Uniform Guidance in one central tracking spreadsheet and include the following fields in addition to the items previously being tracked and that that spreadsheet is used to conduct a physical observation at least once every two years. • the source of funding for the property (including the Federal award identification number), • who holds title, • the acquisition date, • cost of the property, • percentage of Federal participation in the project costs for the Federal award under which the property was acquired, • use and • condition of the property, • and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313(d)(1)). Management’s Response – Management has reviewed and accepted the finding. See “Corrective Action Plan”.
Item 2023‐002 Property and Equipment Management Assistance Listing Number 93.600 Head Start Cluster U.S. Department of Health and Hum an Services Pass‐through Grant No. 09CH011437-03-04; 09CH011437-03-C3; 09HP000160-04-04 09HP000160-05-02; 09HE000035-01-C5; 09HE000035-01-C6 Condition – The Inventory tracking sheet did not contain all required asset information. Criteria – 2 CFR Part 200.313(d)(1) of the Uniform Guidance requires that property records must be maintained for equipment acquired under a federal award that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Cause – The Agency did not include all required property information in its property records due to staff turnover. Questioned Costs – Not determinable. Effect – Failure to comply with equipment management requirements could result in noncompliance with the grant agreements. Recommendation – We recommend the Agency follow the requirements of 2 CFR Part 200.313 to ensure all assets are adequately accounted for. CRI also recommends that the Agency include all of the information required by the granting Agency and Uniform Guidance in one central tracking spreadsheet and include the following fields in addition to the items previously being tracked and that that spreadsheet is used to conduct a physical observation at least once every two years. • the source of funding for the property (including the Federal award identification number), • who holds title, • the acquisition date, • cost of the property, • percentage of Federal participation in the project costs for the Federal award under which the property was acquired, • use and • condition of the property, • and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313(d)(1)). Management’s Response – Management has reviewed and accepted the finding. See “Corrective Action Plan”.