FAC Explorer

Finding 391946 (2023-005)

Significant Deficiency Repeat Finding
Requirement
F
Questioned Costs
-
Year
2023
Accepted
2024-04-01
Audit: 302134
Organization: Hampton University (VA)
Auditor: Kpmg LLP

AI Summary

  • Core Issue: One out of 41 sampled equipment items had 5 untagged pieces, indicating a failure to properly tag equipment as required by federal guidelines.
  • Impacted Requirements: Compliance with 2 CFR sections 200.313(c) through (e) for safeguarding property to prevent loss, damage, or theft.
  • Recommended Follow-Up: Strengthen tagging processes and controls, conduct monthly audits, and enhance training to ensure all equipment is properly tagged.

Finding Text

Current Year Finding: Number 2023-005 Federal Programs: COVID-19 Education Stabilization Fund Cluster (ALN 84.425E, 84.425F, 84.425G, 84.425J) HAMPTON UNIVERSITY AND SUBSIDIARIES Schedule of Findings and Questioned Costs Year ended June 30, 2023 15 Federal Award #’s: P425E200695, P425F202060, V425G200028, P425J200072 Federal Award Years: 84.425 E (4/28/2020 – 6/30/2023), 84.425 F (5/7/2020 – 6/30/2023), 84.425 G (10/1/2020 – 9/30/2024), 84.425 J (5/1/2020 – 6/30/2023) Federal Agencies: U.S. Department of Education Pass-Through Entity: None Compliance Requirement: Equipment Criteria: Per the Uniform Guidance, non-federal entities other than states must follow 2 CFR sections 200.313(c) through (e) which require that a control system must be developed to ensure adequate safeguards to prevent loss, damage, or theft of property. Any loss, damage, or theft must be investigated (2 CFR section 200.313(d)(3)). Condition and Context: Of the 41 Property tag (Ptag) samples selected for inspection from the total population of equipment on hand, 1 of the 41 Ptags selected for testing had multiple items that were not tagged with a Ptag. The 1 sampled Ptag consisted of 219 equipment items, and during our inspection of these 219 equipment items, we noted that 5 equipment items were not tagged with a Ptag. Cause and Possible Asserted Effect: The equipment was not properly tagged in accordance with the University’s policy to ensure equipment is adequately safeguarded to prevent loss, damage, or theft of the property. Although improperly tagged, the University was able to locate, and KPMG inspected, the 5 pieces of equipment, thereby confirming their existence and that they are secured from theft behind locked doors, and as such, we did not note any instances of noncompliance. Failure to properly tag purchased equipment could result in lost, stolen or damaged equipment not being identified. Identification of questioned Costs: There are no questioned costs related to this finding. Sampling: The sample was not intended to be and was not a statistically valid sample. HAMPTON UNIVERSITY AND SUBSIDIARIES Schedule of Findings and Questioned Costs Year ended June 30, 2023 16 Recommendation: We recommend that the University strengthen its process and controls over the tagging of equipment purchased with federal funds. Identification of Repeat Finding This finding was a repeat of finding 2022-001. Views of Responsible Officials: The University agrees with this finding. As a result of the prior year finding, the University made significant improvements to its equipment management process. The University reviewed all equipment pieces in every building on campus and compared the items against the Ptag information in the Universities Banner System. Any noted discrepancies were updated accordingly. Additionally, the University provided additional training to its staff accountants and temporary workers. Lastly, the University’s internal auditor re-reviewed the equipment that was inspected during the prior year audit and verified that the item was property tagged with a Ptag and that the item was accurately recorded in the University’s Banner IT system. During the current year audit, there were 41 Ptag samples selected for inspection, which consisted of over 800 individual equipment items. The 5 equipment items noted during inspection that were not tagged equate to an error rate that is less than 1%. The University will continue to enhance it procedures to ensure all equipment items are tagged, including the use of a more durable adhesive tag. Management will also perform a monthly audit of various equipment items throughout the year across a variety of departments. The Univesity will also reviewa virtual inspection of its inventory.

Categories

Equipment & Real Property Management

Other Findings in this Audit

  • 391942 2023-004
    Material Weakness
  • 391943 2023-004
    Material Weakness
  • 391944 2023-004
    Material Weakness
  • 391945 2023-005
    Significant Deficiency Repeat
  • 391947 2023-005
    Significant Deficiency Repeat
  • 391948 2023-005
    Significant Deficiency Repeat
  • 391949 2023-004
    Material Weakness
  • 391950 2023-004
    Material Weakness
  • 391951 2023-004
    Material Weakness
  • 391952 2023-004
    Material Weakness
  • 968384 2023-004
    Material Weakness
  • 968385 2023-004
    Material Weakness
  • 968386 2023-004
    Material Weakness
  • 968387 2023-005
    Significant Deficiency Repeat
  • 968388 2023-005
    Significant Deficiency Repeat
  • 968389 2023-005
    Significant Deficiency Repeat
  • 968390 2023-005
    Significant Deficiency Repeat
  • 968391 2023-004
    Material Weakness
  • 968392 2023-004
    Material Weakness
  • 968393 2023-004
    Material Weakness
  • 968394 2023-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $46.60M
84.031 Higher Education - Institutional Aid $11.05M
84.063 Federal Pell Grant Program $5.82M
84.038 Federal Perkins Loan Program $5.07M
43.001 Aeronomy of Ice in the Mesosphere $3.00M
84.425 Covid-19 Cares Act Reimagine Workforce Preparation $2.67M
84.425 Covid -19 Cares Act Higher Education Emergency Relief Fund (heerf) - Student Aid $2.55M
93.264 Nurse Faculty Loan Program $1.36M
84.007 Federal Supplemental Educational Opportunity Grants $647,500
47.049 Hampton Brandeis Partnership for Research and Education $643,398
84.044 Talent Search $463,651
93.859 U-Rise at Hampton University $447,317
11.481 Establishment of Living Marine $349,658
93.310 Chem Deploying Evidence Based Interventions in Chemistry at Hampton University $342,329
47.050 Aslo Multicultural Program $327,232
84.042 Student Support Services $309,565
84.217 Hampton Ronald McNair Program $298,650
84.047 Upward Bound $282,618
84.425 Covid -19 Cares Act Higher Education Emergency Relief Fund (heerf) - Institutional $280,070
81.049 Simulation of Nonresonant Stellarator Diverter $269,486
93.859 Targeting Lipogenic and Antigenic Mediators in Pulmonary Fibrosis $239,643
93.397 Feasibility Study to Build A Collaboration in Genetics and Genomic Cancer Research $219,944
47.049 Cyber Corps Scholarship for Services at Hampton University $211,156
84.033 Federal Work Study Program $205,350
93.866 Black American United Memory and Aging Projet (ba-Umapp) An Examination of Cognitive Decline in Midline and Older Black Adults $197,613
47.049 Bsf: Precision Muon and Elecron Scattering to Probe Low-Energy Proton Sructure $180,493
81.049 Selected Problems in Hyper Nuclear Physics $137,427
81.049 Investigating Nucleon Structure and Phenomena Beyond $130,349
47.050 Reu: Assocition for the Sciences of Limnology and Oceanography Multicultural Program $127,376
81.049 Undergraduate Experience in Fusion Science $110,224
81.049 Graduate Studies (hugs) Summer Program at Jefferson Lab $106,538
12.630 Development of Lead Halide Perovskites for Optoelectronic Applications $100,304
47.049 Excellence in Research: Biodegradable Functional Hydrogels for Bone Loss Applications $100,136
81.049 The Problem of Heat Deposition on Diverter Tokamak $98,619
81.049 Large X Partons From Jefferson Laboratory $94,145
47.049 Career: Investigating Environmental Acidification and Temperature As Drivers of Morphological Alteration $93,530
47.076 Research Initiation Award: the Epigenomic Adaptations of Marine Mammal Skin $90,892
47.049 Targeted Infusion Project: Mathematical Engagement for the Marine, Biological and Environment $90,556
47.049 Mri: Acquisition of A Single Crystal X-Ray Diffractometer for Research and Education at An Hbcu $90,240
12.630 Acquisition of A Mask Aligner with Nanoimprint Capacity $89,559
45.309 Sustaining the Standard of Excellence Collections Data Management $87,834
12.630 Investigation of Coastal Boundary Layer Characteristis Including Ducting Severe Storm Intensification and Aerosol Properties $86,906
43.001 Student Airborne Science Activation for Msi's $77,373
47.076 Increasing Career Competencies in Computer Networking Courses Using Simulation, Hands on Learning $74,122
43.001 Science Systems and Applications INC (ssai) $60,759
47.074 Excellence in Research: From Genomics to Ecophysiology: the Adaptive Metabolic Strategy of Heterotrophic $58,047
43.001 Purdue University $57,059
47.049 Hadronic and Nuclear Structure and Dynamics $56,130
47.049 Exploring the Proton Radius Puzzle and Phenomena Beyond the Standard Model with Low-Energy $47,176
81.049 Student Fellowship Research Award $43,520
47.049 Atmospheric Measurements and Data Analysis at Hampton University $42,365
47.049 Research Initiation Award: Development and Evaluation of Biomimetic Antibiotic Surface $41,505
93.859 Reversing Resistance to Parp Inhibitor in Triple Negative Breast Cancer $40,264
43.001 Saturn's Equatorial Jet Through Reanalysis of Voyager Data Using A Modern Wind Measurement Method $40,264
43.001 Participation in the NASA Earth Science Surface Ased Measurement Networks $37,307
12.431 Materials Development and Characterization for Mid-Ir Solid State Lasers $37,197
84.425 Covid-19 - Cares Act Higher Education Emergency Relief Fund Historically Black Colleges and Universities $35,623
47.049 Targeted Infusion Project: Integration of Micobial Enrichment, Physiology and Genomics Via Extended $34,662
93.837 Summer Pharmacy Academic Research $34,195
43.001 Lidar Measurements of Lower Atmospheric No2, 03 and Other Gases $33,422
47.041 Integrated Sensor-Robot Networks for Real-Time Environmental Monitoring $28,225
43.001 University of Virginia $27,902
43.001 Safe Aviation Autonomy $25,973
81.049 Applied Innovative Traineeships in Accelerators for Nuclear $25,890
45.162 Black History Matters Documenting the Legacy of Charles H Williams on the Campus of Hampton University $25,031
43.001 Temporal Evolution of the Aftermath of Saturn's 2010-2011 Great Storm Through Multi-Spectral Analysis of Cassini Iss and Vms Images $23,590
43.001 The Longbow Group $23,137
47.076 Catalyst Award: Revamping the Delivery Method and Environment for Organic Chemistry at Hampton $22,583
12.630 Virtual Parts Engineering $21,807
43.001 Aeronomy of the Mesopause (aim) Extended Mission $21,521
12.630 Savannah State $19,750
43.001 Ground Remote Sensing Integration and Training $19,696
47.076 University of Houston $19,554
12.630 Integrating Artificial Intelligence I Cybersecurity Research Training Program at Hampton University $19,537
43.001 Ucar Thermal Effects and Dynamic Geomagnetic Storms in the Mesophere and Lower Thermosphere Mlt Region $18,051
20.701 National Center for Intermodal Transportation for Economic Competitiveness $15,457
11.481 Csc-Earth Sysem Sciences and Remote Sensing Technologies $14,991
47.076 An Agep Historically Black Univ Model with College Teaching As A Platform for Advancng $14,876
47.070 Artifical Intelligence and Cybersecurity (ai-Cys) Research Partnership $13,297
43.001 Seasonable Variability of the Residual Circulations in the Mesosphere and Lower Thermosphere $12,939
93.859 Impact: Promoting Diversity and the Success of Underrpresented Minority Students in the Clinical and Research Workforce $12,287
47.041 University of Maryland I-Corps Hub-Mid Atlantic Region $12,016
47.076 Lsamp Houward University $10,337
12.630 Old Dominion University $9,934
47.049 Investigating Nucleon Structure and Phenomena Beyond the Standard Model $9,180
93.393 Functinal Analysis of Genetic Variants in Africian American with Breast Cancer $8,796
45.149 Out of the Light Into the Dark Peabody Special Collections Window Treatment Installation Project $8,746
47.076 The Ecology of Microbial Communities $8,469
93.307 Evms $8,312
43.001 Financial Assistance to Establish Four Noa Cooperative Science Centers at Minority Serving Institution $8,223
43.001 Gravity Waves in the Quiet Time Winter Thermosphere Multi Step Vertical Coupling and Assessment of the Molecular Viscosity $7,838
11.481 Cooperative Science Center for Earth System Sciences $6,860
93.364 Student Nursing Loan $6,806
93.859 Marc U Star Program $6,428
47.076 Robert Noyce Teacher Scholarship Program $4,651
47.076 Workforce Preparation $4,366
43.001 Disasters Program Strategic Communications $4,200
47.076 Hbcu Computer Science Workshop $4,014
45.313 Laura Bush 21st Century Librarian Program $3,579
43.001 Timed Saber Phase E $3,384
12.630 Detecting Chemical Changes Toeh Environmnt Using Polarimetry $2,850
43.001 Financial Assistance to Establish Fou Noaa Cooperative Science Centers at Minority Serving $2,500
93.143 University of Michigan $2,183
47.076 Advanced Laser Science $1,472
43.001 Jet Propulsion Laboratory $990
93.307 Administrative Core Transdisciplinary Collaborative $760
47.049 Experimental Studies of Nucleon Structure: Commissioning Jefferson Lab Halls A and C $700
47.076 Quantifying the Effects of Ocean Acidification on Visual and Auditory Neurobiology in Marine $653
93.307 The Hampton University Regional Transdisciplinary Collaboratiave Center $454
93.859 Role of Map Kinase Signaling in Development of Cerebral Cavermous Malformations $451
93.307 Hampton Sub Project 3 Ollaboration Core $413
47.076 Eager: Undergraduate Astronmy Research $276
12.630 Center of Excellence for Stem Education $240
93.307 Medical University of South Carolina $225
47.076 Ace Implementation: Nanoscience Transforming Stem Education at Hampton University $192
47.050 Oregon State University $130
93.307 A Community Based Approach to Address Health Care Needs $120
93.859 Design Receptor Agonists $78
45.149 Home by the Sea Preservation of Architectural Drawings at Hampton University $71
20.215 Hu-Nist $45
93.859 Nursing Workforce Diversity $4