Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.
Equipment and Real Property Management Federal Program Title: Research and Development Cluster Federal Agency: U.S. Department of Defense; National Aeronautics and Space Administration; National Science Foundation; and U.S. Department of Health and Human Services Assistance Listing Number: 12.000; 43.000; 47.000; and 93.000 Pass-Through Agency: University of Washington; Northwestern University; University of Toronto; The University of Texas at Arlington; Duke University Medical Center; Medical College of Wisconsin; Rogosin Institute Centers for Medical Research; University of Pittsburgh; Mayo Clinic; University of Pennsylvania; Yale University; University of California, San Diego; and University of Southern California Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency and Noncompliance Questioned Costs: None Repeat Finding: No A recipient must conduct a physical inventory of equipment and reconcile the results with its property records at least once every two years (Title 2, Code of Federal Regulations (CFR), Section 200.313(d)(2)). A control system also must be developed to ensure that adequate safeguards are in place to prevent loss, damage, or theft of equipment. Any loss, damage, or theft of equipment must be investigated (Title 2, CFR, Section 200.313(d)(3)). Based on an analysis of a population of 1,330 federal assets, The University of Texas Southwestern Medical Center (Medical Center) did not perform a physical inventory for 257 (19 percent) of those items as required. Although the Medical Center had a process in place to monitor the most recent date each asset was inventoried, the process was not sufficient to ensure a complete physical inventory of all assets was conducted at least once during fiscal years 2023 and 2024. Not performing a biennial inventory of all assets increases the risk that equipment purchased with federal funds may be lost, stolen, or improperly disposed. Recommendation: The Medical Center should strengthen controls to ensure that a complete physical inventory of equipment is conducted at least once every two years. Views of Responsible Officials: The University acknowledges and agrees with the finding. Through analysis of the exceptions identified in the audit, the University will work to develop and implement corrective action to further improve the processes.