FAC Explorer

Finding 4988 (2023-001)

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Requirement
F
Questioned Costs
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Year
2023
Accepted
2023-12-18
Audit: 7230
Organization: Northeastern University (MA)
Auditor: Pricewaterhousecoopers

AI Summary

  • Core Issue: The University incorrectly flags all grant-funded equipment as federal, regardless of the actual funding source.
  • Impacted Requirements: This violates 2 CFR 200.313(d), which mandates accurate property records and identification for federally purchased equipment.
  • Recommended Follow-Up: Improve equipment tracking by ensuring accurate tagging and only flagging equipment purchased with federal funds.

Finding Text

Northeastern University Schedule of Findings and Questioned Costs For the Year Ended June 30, 2023 2023-001 – Equipment management Cluster: Research and Development Cluster (“R&D Cluster”) Grantor: Various - All R&D Cluster awards with equipment Award Name: Various - All R&D Cluster awards with equipment Award Year: FY2023 Assistance Listing Number: Various – All R&D Cluster awards with equipment Condition University department liaisons are provided with an equipment listing for their department which is verified for existence by the department and then sent back to Accounting. Any discrepancies are noted and updated in the University’s system. Assets purchased are tagged and entered into the University's system using an asset input sheet that contains fields such as description, manufacturer, original cost, asset location on campus, asset tag, and serial number. Federally purchased assets are flagged as such in the University’s system to indicate that they have been purchased with federal money. We noted, however, that the University has been flagging equipment purchased with grant funding as federal regardless of whether the grant is federal nonfederal. The University performs a physical inventory of federal equipment each year. We selected 55 assets covering various locations across campus and noted 9 assets with incorrect identification information as follows: • 7 of the 9 had tag numbers that were incorrect in the system by a few digits • 2 of the 9 were tagged correctly, but the location was incorrect in the system • 3 of the 9 were incorrectly identified as federal equipment on the equipment listing Criteria 2 CFR 200.313(d) requires that property records be maintained that include, among other things, a description of the property and a serial number or other identification number. 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. Cause Prior to May 2023, the University’s equipment tracking process was performed by a third party consultant who did not have a full understanding of the requirements. Equipment was tagged as federal if it was purchased as part of any grant (federal or non-federal), not just if the equipment was purchased under a federal grant, which results in the University being unable to provide a listing of federally funded equipment only. Effect The lack of an employee or party responsible for the understanding and oversight of the equipment maintenance process including a process to identify only federally purchased equipment, can result in incomplete equipment inventory records. Questioned Costs There are no questioned costs associated with this finding. Recommendation We recommend the University improve the documentation and tracking of equipment by ensuring tags or other identification numbers are accurately input into the system. We recommend the University flag only equipment purchased with federal funds in the system so that an inventory of federal equipment can be provided when necessary. Management’s Views and Corrective Action Plan Management’s response is included in “Management’s Views and Corrective Action Plan” included at the end of this report after the summary schedule of status of prior audit findings.

Categories

Equipment & Real Property Management Matching / Level of Effort / Earmarking

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loan $148.03M
97.036 Covid-19 Disaster Grants - Public Assistance $35.16M
84.063 Federal Pell Grant $18.24M
12.431 Basic Scientific Research $11.23M
84.048 Federal Perkins Loan Outstanding Loans As of July 1, 2022 $7.81M
47.076 Education and Human Resources $5.49M
93.279 Drug Abuse and Addiction Research Programs $5.35M
47.049 Mathematical and Physical Sciences $5.07M
97.061 Centers for Homeland Security $4.73M
84.007 Federal Supplemental Educational Opportunity Grant $4.70M
93.364 Nursing Student Loan Program Outstanding Loans As of July 1, 2022 $4.31M
47.075 Social, Behavioral, and Economic Sciences $4.01M
84.033 Federal Work Study $3.56M
12.630 Basic, Applied, and Advanced Research in Science and Engineering $2.85M
47.050 Geosciences $2.60M
93.143 Niehs Superfund Hazardous Substances_basic Research and Education $2.30M
93.342 Health Professions Student Loan Program (hpsl) Outstanding Loans As of July 1, 2022 $2.25M
93.273 Alcohol Research Programs $2.23M
12.225 Commercial Technologies for Maintenance Activities Program $2.02M
93.837 Cardiovascular Diseases Research $1.42M
97.RD Research and Development - Department of Homeland Security $1.36M
84.047A Trio Upward Bound $1.35M
93.394 Cancer Detection and Diagnosis Research $1.35M
93.113 Environmental Health $1.27M
43.001 Science $1.07M
93.351 Research Infrastructure Programs $939,669
93.307 Minority Health and Health Disparities Research $900,780
12.910 Research and Technology Development $884,351
93.396 Cancer Biology Research $782,126
20.RD Urban Mass Transit $631,955
93.233 National Center on Sleep Disorders Research $627,849
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $592,756
93.393 Cancer Cause and Prevention Research $587,829
93.879 Medical Library Assistance $473,461
64.RD Research and Development - Department of Veterans Affairs $461,546
11.609 Measurement and Engineering Research and Standards $460,139
84.044A Trio Talent Search $417,921
94.006 Americorps $399,691
84.160 Training Interpreters for Individuals Who Are Deaf and Individuals Who Are Deaf-Blind $377,682
12.420 Military Medical Research and Development $363,678
93.398 Cancer Research Manpower $359,756
93.185 Immunization Research, Demonstration, Public Information and Education Training and Clinical Skills Improvement Projects $356,726
45.169 Promotion of the Humanities Office of Digital Humanities $257,699
93.136 Injury Prevention and Control Research and State and Community Based Programs $257,088
11.307 Economic Adjustment Assistance $248,438
11.459 Weather and Air Quality Research $239,280
93.242 Mental Health Research Grants $232,685
93.226 Research on Healthcare Costs, Quality and Outcomes $222,326
11.478 Center for Sponsored Coastal Ocean Research Coastal Ocean Program $221,395
93.342 Health Professions Student Loan Program (hpsl) New Loans Issued During 2023 $219,463
45.130 Promotion of the Humanities Challenge Grants $210,126
93.185 Covid-19 Immunization Research, Demonstration, Public Information and Education Training and Clinical Skills Improvement Projects $206,259
47.079 Office of International Science and Engineering $200,531
81.087 Renewable Energy Research and Development $194,856
43.007 Space Operations $190,117
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $185,153
93.264 Nurse Faculty Loan Outstanding Loans As of July 1, 2022 $182,944
93.121 Oral Diseases and Disorders Research $174,786
93.838 Lung Diseases Research $156,869
12.902 Information Security Grants $155,886
15.808 U.s. Geological Survey Research and Data Collection $146,634
11.417 Sea Grant Support $137,664
11.303 Economic Development Technical Assistance $116,122
10.RD Department of Agriculture $115,734
99.RD Research & Development $114,076
66.RD Research & Development $110,808
89.003 National Historical Publications and Records Grants $106,188
19.900 Aeeca/esf Pd Programs $101,325
11.011 Ocean Exploration $90,522
20.611 Incentive Grant Program to Prohibit Racial Profiling $86,874
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $86,381
11.420 Coastal Zone Management Estuarine Research Reserves $84,727
11.617 Congressionally-Identified Projects (b) $69,973
11.431 Climate and Atmospheric Research $66,429
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation's Health $64,713
81.049 Office of Science Financial Assistance Program $59,495
93.361 Nursing Research $58,454
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $57,832
47.075 Covid-19 Social, Behavioral, and Economic Sciences $57,292
84.324 Research in Special Education $57,158
47.074 Biological Sciences $56,903
93.364 Nursing Student Loan Program New Loans Issued During 2023 $54,697
15.605 Sport Fish Restoration $51,696
93.286 Discovery and Applied Research for Technological Innovations to Improve Human Health $50,432
16.582 Crime Victim Assistance/discretionary Grants $49,313
93.866 Aging Research $49,259
47.083 Integrative Activities $48,048
11.427 Fisheries Development and Utilization Research and Development Grants and Cooperative Agreements Program $46,266
11.432 National Oceanic and Atmospheric Administration (noaa) Cooperative Institutes $45,896
93.173 Research Related to Deafness and Communication Disorders $42,954
66.456 National Estuary Program $42,723
12.800 Air Force Defense Research Sciences Program $42,397
93.867 Vision Research $42,025
93.RD Research & Development $41,027
97.601 Department of Homeland Security $40,048
45.163 Promotion of the Humanities Professional Development $37,119
93.213 Research and Training in Complementary and Integrative Health $37,056
97.044 Assistance to Firefighters Grant $36,972
11.619 Arrangements for Interdisciplinary Research Infrastructure $36,813
93.855 Allergy and Infectious Diseases Research $34,191
66.509 Science to Achieve Results (star) Research Program $33,800
21.027 Coronavirus State and Local Fiscal Recovery Funds $33,388
16.320 Services for Trafficking Victims $33,240
43.012 Space Technology $33,017
47.070 Computer and Information Science and Engineering $31,919
47.041 Engineering $31,654
93.172 Human Genome Research $31,033
93.859 Biomedical Research and Research Training $29,687
47.084 Nsf Technology, Innovation, and Partnerships $28,047
16.838 Comprehensive Opioid, Stimulant, and Substance Abuse Program $23,872
81.RD Research & Development $23,211
45.149 Promotion of the Humanities Division of Preservation and Access $21,897
93.408 Arra - Nurse Faculty Loan Outstanding Loans As of July 1, 2022 $20,745
47.041 Covid-19 Engineering $19,477
98.001 Usaid Foreign Assistance for Programs Overseas $17,257
93.310 Trans-Nih Research Support $16,810
11.454 Unallied Management Projects $16,766
93.989 International Research and Research Training $15,910
16.524 Legal Assistance for Victims $15,271
93.732 Mental and Behavioral Health Education and Training Grants $14,905
66.511 Office of Research and Development Consolidated Research/training/fellowships $13,675
81.086 Conservation Research and Development $13,383
84.305 Education Research, Development and Dissemination $13,199
11.012 Integrated Ocean Observing System (ioos) $11,787
47.074 Covid-19 Biological Sciences $11,481
11.472 Unallied Science Program $11,028
81.135 Advanced Research Projects Agency - Energy $11,014
93.124 Nurse Anesthetist Traineeship $10,597
43.RD Research & Development $10,163
93.846 Arthritis, Musculoskeletal and Skin Diseases Research $9,346
45.162 Promotion of the Humanities Teaching and Learning Resources and Curriculum Development $8,410
93.211 Telehealth Programs $7,015
93.865 Child Health and Human Development Extramural Research $6,215
11.473 Office for Coastal Management $5,500
11.419 Coastal Zone Management Administration Awards $5,244
93.350 National Center for Advancing Translational Sciences $5,043
11.451 Gulf Coast Ecosystem Restoration Science, Observation, Monitoring, and Technology $4,675
43.008 Office of Stem Engagement (ostem) $1,941
19.RD Research & Development $1,528
93.395 Cancer Treatment Research $1,029
45.024 Promotion of the Arts Grants to Organizations and Individuals $799
93.433 Acl National Institute on Disability, Independent Living, and Rehabilitation Research $595
12.300 Basic and Applied Scientific Research $393
11.008 Noaa Mission-Related Education Awards $220
15.805 Assistance to State Water Resources Research Institutes $130
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $56
47.049 Covid-19 Mathematical and Physical Sciences $-68
16.RD Research & Development $-194
47.076 Covid-19 Education and Human Resources $-738
93.262 Occupational Safety and Health Program $-2,736
47.070 Covid-19 Computer and Information Science and Engineering $-3,204
45.161 Promotion of the Humanities Research $-8,686
16.710 Public Safety Partnership and Community Policing Grants $-31,056
12.RD Army/afor Research & Development $-35,345