FAC Explorer

Finding 1124998 (2024-004)

- Repeat Finding
Requirement
F
Questioned Costs
-
Year
2024
Accepted
2025-03-31
Audit: 351922
Organization: Dartmouth-Hitchcock Health and Subsidiaries (NH)
Auditor: Pricewaterhousecoopers LLP

AI Summary

  • Core Issue: Dartmouth Health System lacks a proper process for tracking federally funded equipment, leading to incomplete asset records and missing required details.
  • Impacted Requirements: Non-compliance with 2 CFR section 200.313, including failure to conduct a physical inventory and maintain accurate property records.
  • Recommended Follow-Up: Implement a robust equipment management process, perform a physical inventory every two years, and ensure all asset details are updated and reconciled.

Finding Text

Cluster: Research and Development Federal Agency: Various Award Names: Various Award Numbers: Various Assistance Listing Title: Various Assistance Listing Number: Various Award Year: 2023- 2024 Pass-through entity: Various Criteria According to 2 CFR section 200.313, procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, at a minimum, meet the following requirements: (1) Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. (2) A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. (3) A control system must be developed to ensure adequate safeguards to prevent loss, damage, or theft of the property. Any loss, damage, or theft must be investigated. (4) Adequate maintenance procedures must be developed to keep the property in good condition. (5) If the non-Federal entity is authorized or required to sell the property, proper sales procedures must be established to ensure the highest possible return. Condition The Dartmouth Health System did not have a process in place to ensure that all federally funded equipment included in the fixed asset register were included in its clinical engineering database where monitoring of federally funded equipment is tracked. As a result, while inspection was completed over 3 federal assets in FY2024, the Dartmouth Health System has not completed a physical inventory of all federally purchased fixed assets at least once during the last two years. Additionally, the federal asset listing did not specify all of the details required by 2 CFR section 200.313 (d) (1) such as the percentage of Federal participation in the project costs for the Federal award under which the property was acquired, asset location and the use and condition of the equipment. The full population of equipment funded with federal research and development dollars, as provided by the Dartmouth Health System, consisted of 15 items with a total historical cost of $122.6k. Cause In FY2024, the Dartmouth Health System was in progress implementing its corrective action plan with respect to the finding identified in FY2022, including creating a federal equipment tracking procedure, inspecting identified federal assets and updating property records to include details required by 2 CFR section 200.313. As the corrective action plan was not fully implemented by the end of FY2024, all compliance requirements with respect to federal equipment were not yet satisfied. Effect The Dartmouth Health System's accounting records for its federally purchased fixed assets could be inaccurate as the Dartmouth Health System has not formally verified the existence, current utilization and continued need for all federally funded equipment through this physical inventory process. Questioned Costs None noted. Recommendation We recommend that the Dartmouth Health System implement a process to ensure its policies and procedures over equipment management are followed, including the performance of a physical inventory of federally purchased fixed assets at least once every two years in accordance with 2 CFR section 200.313(d)(2), updating its property records to include all details required by 2 CFR section 200.313(d)(1) and performing a reconciliation between the listing of federally purchased fixed assets and the full fixed asset register to ensure completeness.

Categories

Equipment & Real Property Management Subrecipient Monitoring

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.498 Provider Relief Fund and American Rescue Plan (arp) Rural Distribution $3.19M
17.720 Disability Employment Policy Development $1.05M
93.969 Pphf Geriatric Education Centers $914,313
17.268 H-1b Job Training Grants $840,402
93.087 Enhance Safety of Children Affected by Substance Abuse $787,352
93.788 Opioid Str $744,673
93.800 Organized Approaches to Increase Colorectal Cancer Screening $686,821
93.069 Public Health Emergency Preparedness $653,662
93.186 National Research Service Award in Primary Care Medicine $625,462
93.307 Minority Health and Health Disparities Research $570,661
93.846 Arthritis, Musculoskeletal and Skin Diseases Research $463,310
93.153 Coordinated Services and Access to Research for Women, Infants, Children, and Youth $400,226
93.958 Block Grants for Community Mental Health Services $376,504
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $357,751
93.213 Research and Training in Complementary and Integrative Health $326,712
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $306,282
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $304,399
12.007 Military Health Services Research (mhsr) $298,107
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $289,668
21.027 Coronavirus State and Local Fiscal Recovery Funds $280,206
93.155 Rural Health Research Centers $251,842
93.493 Congressional Directives $250,000
93.850 Improving Epilepsy Programs, Services, and Outcomes Through National Partnerships $246,198
93.127 Emergency Medical Services for Children $230,377
93.U01 Greater Monadnock Regional Public Health Network Services $203,244
93.778 Medical Assistance Program $191,314
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $187,836
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $179,865
93.398 Cancer Research Manpower $169,631
93.077 Family Smoking Prevention and Tobacco Control Act Regulatory Research $161,812
93.135 Centers for Research and Demonstration for Health Promotion and Disease Prevention $153,744
93.268 Immunization Cooperative Agreements $136,332
93.478 Preventing Maternal Deaths: Supporting Maternal Mortality Review Committees $128,779
93.991 Preventive Health and Health Services Block Grant $93,359
93.113 Environmental Health $89,605
93.397 Cancer Centers Support Grants $81,393
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $77,997
93.145 Hiv-Related Training and Technical Assistance $71,324
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $67,536
20.600 State and Community Highway Safety $64,733
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $62,240
93.353 21st Century Cures Act - Beau Biden Cancer Moonshot $56,164
93.879 Medical Library Assistance $51,265
93.310 Trans-Nih Research Support $49,873
93.276 Drug-Free Communities Support Program Grants $47,859
16.758 Improving the Investigation and Prosecution of Child Abuse and the Regional and Local Children's Advocacy Centers $45,013
93.838 Lung Diseases Research $34,859
93.837 Cardiovascular Diseases Research $34,234
93.395 Cancer Treatment Research $31,703
93.865 Child Health and Human Development Extramural Research $31,495
93.224 Health Center Program (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $28,750
93.393 Cancer Cause and Prevention Research $26,804
12.599 Congressionally Directed Assistance $24,472
93.080 Blood Disorder Program: Prevention, Surveillance, and Research $24,342
93.061 Innovations in Applied Public Health Research $23,015
93.433 Acl National Institute on Disability, Independent Living, and Rehabilitation Research $22,499
93.110 Maternal and Child Health Federal Consolidated Programs $20,464
93.136 Injury Prevention and Control Research and State and Community Based Programs $20,433
93.866 Aging Research $19,950
93.855 Allergy and Infectious Diseases Research $19,733
93.173 Research Related to Deafness and Communication Disorders $15,838
93.350 National Center for Advancing Translational Sciences $15,412
93.732 Mental and Behavioral Health Education and Training Grants $14,365
10.558 Child and Adult Care Food Program $13,446
93.301 Small Rural Hospital Improvement Grant Program $13,312
93.859 Biomedical Research and Research Training $12,883
93.867 Vision Research $11,697
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $11,466
93.989 International Research and Research Training $10,571
93.059 Training in General, Pediatric, and Public Health Dentistry $9,261
93.959 Block Grants for Prevention and Treatment of Substance Abuse $8,768
93.121 Oral Diseases and Disorders Research $8,016
93.396 Cancer Biology Research $7,389
93.286 Discovery and Applied Research for Technological Innovations to Improve Human Health $6,273
93.226 Research on Healthcare Costs, Quality and Outcomes $4,077
12.420 Military Medical Research and Development $3,743
10.902 Soil and Water Conservation $3,478
93.761 Evidence-Based Falls Prevention Programs Financed Solely by Prevention and Public Health Funds (pphf) $2,525
93.394 Cancer Detection and Diagnosis Research $1,389
93.242 Mental Health Research Grants $1,230
93.279 Drug Use and Addiction Research Programs $1,055