Finding 1091267 (2024-002)

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Requirement
F
Questioned Costs
-
Year
2024
Accepted
2024-12-17
Audit: 333111
Organization: Drexel University (PA)

AI Summary

  • Core Issue: The required physical inventory of research-funded property was not conducted in FY2023 or FY2024, violating 2 CFR 200.313 (d).
  • Impacted Requirements: Compliance with federal equipment management standards, specifically the need for a physical inventory and reconciliation every two years.
  • Recommended Follow-Up: Schedule the physical inventory early in the two-year cycle to ensure it is completed on time.

Finding Text

Criteria: 2 CFR 200.313 (d) contains equipment management requirements which include a physical inventory of research funded property and reconciliation with the property records at least once every two years. Condition: A physical inventory of the research funded property must be conducted and the results must be reconciled with the property records at least once every two years. The last physical inventory was conducted in FY2022. Cause: Management did not perform the physical inventory in FY2023 or FY2024 of the research funded property due to timing constraints. Management’s process includes other procedures such as an internal fixed asset confirmation over equipment and real property, however such procedures are not comprehensive or at a sufficient level of detail to meet the compliance requirement. Effect: Not performing the physical inventory could result in an inaccurate record of assets purchased with federal funds. Questioned Costs: None; Reccomendation: Management should ensure the physical inventory is scheduled early in the two year cycle to ensure completeness within the required two year timeframe. Managements's View and Corrective Action Plan: Management agrees with the finding. Refer to the Management Corrective Action Plan on page 81.

Categories

Equipment & Real Property Management

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $246.37M
84.063 Federal Pell Grant Program $20.78M
84.038 Federal Perkins Loan Program $7.16M
93.310 Trans-Nih Research Support $4.99M
84.215 Innovative Approaches to Literacy; Promise Neighborhoods; Full-Service Community Schools; and Congressionally Directed Spending for Elementary and Secondary Education Community Projects $3.02M
84.033 Federal Work-Study Program $2.32M
93.396 Cancer Biology Research $1.26M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $1.25M
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $1.17M
20.109 Air Transportation Centers of Excellence $701,132
12.RD N/a $677,393
84.200 Graduate Assistance in Areas of National Need $668,599
16.833 National Sexual Assault Kit Initiative $605,667
17.259 Wioa Youth Activities $492,371
93.989 International Research and Research Training $485,933
93.153 Coordinated Services and Access to Research for Women, Infants, Children, and Youth $480,945
21.027 Covid19:coronavirus State and Local Fiscal Recovery Funds $378,085
94.026 Americorps National Service and Civic Engagement Research Competition 94.026 $369,627
93.350 National Center for Advancing Translational Sciences $300,821
45.313 Laura Bush 21st Century Librarian Program $288,769
81.214 Environmental Monitoring/cleanup, Cultural and Resource Mgmt., Emergency Response Research, Outreach, Technical Analysis $253,953
93.084 Prevention of Disease, Disability, and Death by Infectious Diseases $237,085
12.910 Research and Technology Development $226,573
12.300 Basic and Applied Scientific Research $220,987
45.301 Museums for America $219,086
94.006 Americorps State and National 94.006 $212,367
97.044 Assistance to Firefighters Grant $205,534
93.998 Autism and Other Developmental Disabilities, Surveillance, Research, and Prevention $203,630
16.839 Stop School Violence $202,869
93.213 Research and Training in Complementary and Integrative Health $187,998
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $187,283
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $162,405
93.575 Child Care and Development Block Grant $149,700
20.108 Aviation Research Grants $142,807
47.050 Geosciences $141,502
81.135 Advanced Research Projects Agency - Energy $138,819
47.075 Social, Behavioral, and Economic Sciences $134,186
93.732 Mental and Behavioral Health Education and Training Grants $121,723
84.351 Arts in Education $117,108
47.078 Polar Programs $115,143
81.087 Renewable Energy Research and Development $110,465
93.433 Acl National Institute on Disability, Independent Living, and Rehabilitation Research $109,483
10.RD #n/a $108,862
93.859 Biomedical Research and Research Training $105,709
93.RD N/a $105,270
93.516 Public Health Training Centers Program $104,404
16.575 Crime Victim Assistance $103,666
11.609 Measurement and Engineering Research and Standards $103,234
93.840 Translation and Implementation Science Research for Heart, Lung, Blood Diseases, and Sleep Disorders $103,042
45.149 Promotion of the Humanities Division of Preservation and Access $98,861
47.079 Office of International Science and Engineering $97,711
93.865 Child Health and Human Development Extramural Research $97,633
93.846 Arthritis, Musculoskeletal and Skin Diseases Research $97,174
84.120 Minority Science and Engineering Improvement $91,108
84.425 Education Stabilization Fund $88,250
98.001 Usaid Foreign Assistance for Programs Overseas $85,011
93.879 Medical Library Assistance $84,083
81.049 Office of Science Financial Assistance Program $83,361
16.710 Public Safety Partnership and Community Policing Grants $83,070
93.103 Food and Drug Administration Research $80,603
14.U03 Covid19 Pha Cares Covid-19 Action Response and Educational Services $78,008
93.307 Minority Health and Health Disparities Research $75,330
93.877 Autism Collaboration, Accountability, Research, Education, and Support (cares) Act of 2014 $73,531
20.205 Highway Planning and Construction $73,519
20.200 Highway Research and Development Program $67,211
93.917 Hiv Care Formula Grants $66,931
93.077 Family Smoking Prevention and Tobacco Control Act Regulatory Research $63,142
12.630 Basic, Applied, and Advanced Research in Science and Engineering $62,857
93.113 Environmental Health $61,586
47.041 Engineering $59,085
47.070 Computer and Information Science and Engineering $56,130
66.436 Surveys, Studies, Investigations, Demonstrations, and Training Grants and Cooperative Agreements - Section 104(b)(3) of the Clean Water Act $55,430
93.273 Alcohol Research Programs $54,596
15.945 Cooperative Research and Training Programs – Resources of the National Park System $53,835
93.395 Cancer Treatment Research $53,457
93.068 Chronic Diseases: Research, Control, and Prevention $52,652
47.049 Mathematical and Physical Sciences $52,287
20.RD #n/a $51,131
19.009 Academic Exchange Programs - Undergraduate Programs $48,953
93.393 Cancer Cause and Prevention Research $48,372
93.394 Cancer Detection and Diagnosis Research $48,308
93.270 Viral Hepatitis Prevention and Control $45,567
93.569 Community Services Block Grant $44,527
93.353 21st Century Cures Act - Beau Biden Cancer Moonshot $43,500
93.838 Lung Diseases Research $43,257
93.837 Cardiovascular Diseases Research $42,108
19.400 Academic Exchange Programs - Graduate Students $41,620
47.084 Nsf Technology, Innovation, and Partnerships $41,052
12.431 Basic Scientific Research $38,691
93.866 Aging Research $37,417
66.509 Science to Achieve Results (star) Research Program $37,085
93.855 Allergy and Infectious Diseases Research $36,001
93.397 Cancer Centers Support Grants $35,792
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $34,704
66.466 Geographic Programs - Chesapeake Bay Program $33,895
93.242 Mental Health Research Grants $33,884
11.307 Economic Adjustment Assistance $32,535
93.994 Maternal and Child Health Services Block Grant to the States $31,076
12.420 Military Medical Research and Development $29,661
93.RD #n/a $28,474
81.086 Conservation Research and Development $27,704
12.RD #n/a $27,441
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $25,426
45.024 Promotion of the Arts Grants to Organizations and Individuals $25,183
32.011 Affordable Connectivity Outreach Grant Program $25,000
19.040 Public Diplomacy Programs $24,930
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $24,441
93.226 Research on Healthcare Costs, Quality and Outcomes $24,030
93.217 Family Planning Services $23,600
93.361 Nursing Research $23,250
93.940 Hiv Prevention Activities Health Department Based $22,917
89.003 National Historical Publications and Records Grants $21,529
12.800 Air Force Defense Research Sciences Program $20,000
43.008 Office of Stem Engagement (ostem) $19,835
93.173 Research Related to Deafness and Communication Disorders $19,544
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $19,250
93.959 Block Grants for Prevention and Treatment of Substance Abuse $18,874
93.080 Blood Disorder Program: Prevention, Surveillance, and Research $15,414
66.461 Regional Wetland Program Development Grants $14,468
81.RD #n/a $14,327
45.312 National Leadership Grants $14,165
47.076 Stem Education (formerly Education and Human Resources) $13,727
93.279 Drug Abuse and Addiction Research Programs $12,294
10.310 Agriculture and Food Research Initiative (afri) $12,188
47.074 Biological Sciences $11,354
93.867 Vision Research $10,000
66.456 National Estuary Program $9,910
93.914 Hiv Emergency Relief Project Grants $9,684
84.022 Overseas Programs - Doctoral Dissertation Research Abroad $9,299
11.008 Noaa Mission-Related Education Awards $8,516
93.286 Discovery and Applied Research for Technological Innovations to Improve Human Health $7,951
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $7,782
16.566 National Institute of Justice W.e.b. Dubois Fellowship Program $7,120
66.951 Environmental Education Grants Program $5,982
11.431 Climate and Atmospheric Research $5,880
93.135 Centers for Research and Demonstration for Health Promotion and Disease Prevention $5,360
15.670 Adaptive Science $5,325
84.015 National Resource Centers Program for Foreign Language and Area Studies Or Foreign Language and International Studies Program and Foreign Language and Area Studies Fellowship Program $5,217
93.630 Developmental Disabilities Basic Support and Advocacy Grants $5,000
66.511 Office of Research and Development Consolidated Research/training/fellowships $4,628
10.025 Plant and Animal Disease, Pest Control, and Animal Care $4,294
21.015 Resources and Ecosystems Sustainability, Tourist Opportunities, and Revived Economies of the Gulf Coast States $4,265
15.RD #n/a $3,644
64.054 Research and Development $3,095
93.121 Oral Diseases and Disorders Research $2,944
93.099 Collaboration with the World Health Organization and Its Regional Offices for Global Health Security and the International Health Regulations (ihr 2005) $1,644
43.001 Science $1,344
93.399 Cancer Control $641
93.172 Human Genome Research $529
93.110 Maternal and Child Health Federal Consolidated Programs $444
66.RD #n/a $332
93.262 Occupational Safety and Health Program $152
16.817 Byrne Criminal Justice Innovation Program $-138
93.686 Ending the Hiv Epidemic: A Plan for America — Ryan White Hiv/aids Program Parts A and B $-1,221
93.558 Temporary Assistance for Needy Families $-3,483
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $-39,189