Finding 538882 (2024-004)

Significant Deficiency
Requirement
F
Questioned Costs
-
Year
2024
Accepted
2025-03-28
Audit: 349631
Organization: Tuskegee University (AL)

AI Summary

  • Core Issue: The University failed to conduct a required physical inventory of federally funded equipment in the last two years.
  • Impacted Requirements: Noncompliance with 2 CFR 200.313(d) regarding equipment management, including incomplete property records.
  • Recommended Follow-Up: Strengthen equipment management policies to ensure biannual physical inventories and complete documentation of all required information.

Finding Text

Finding 2024-004 – Equipment Management (Significant Deficiency and Noncompliance) Information on the Federal Program: Research & Development Cluster-Multiple ALNs Criteria: 2 CFR 200.313(d) states in part: “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. Condition: Documentation of a physical inventory performed was not available. Additionally, we noted the University’s equipment listing did not contain all the required information, including an identification number and the source of federal funding for the equipment, outlined in the criteria above. Cause: The University did not perform a physical inventory of assets purchased with federal funds in the last two years. Effect or Potential Effect: The University did not have appropriate documentation that a physical inventory was performed. Questioned Costs: None Repeat Finding – No similar findings identified in the prior year. Recommendation: We recommend the University strengthen its policies and procedures over equipment management to ensure a physical inventory is performed every two years, at a minimum. The equipment listing should include all required information to track capital asset acquisitions purchased with federal funding. Views of Responsible Officials: See Management’s View and Corrective Action Plan included at the end of the report.

Categories

Equipment & Real Property Management

Other Findings in this Audit

  • 538868 2024-003
    Significant Deficiency
  • 538869 2024-004
    Significant Deficiency
  • 538870 2024-004
    Significant Deficiency
  • 538871 2024-004
    Significant Deficiency
  • 538872 2024-004
    Significant Deficiency
  • 538873 2024-004
    Significant Deficiency
  • 538874 2024-004
    Significant Deficiency
  • 538875 2024-004
    Significant Deficiency
  • 538876 2024-004
    Significant Deficiency
  • 538877 2024-004
    Significant Deficiency
  • 538878 2024-004
    Significant Deficiency
  • 538879 2024-004
    Significant Deficiency
  • 538880 2024-004
    Significant Deficiency
  • 538881 2024-004
    Significant Deficiency
  • 538883 2024-004
    Significant Deficiency
  • 538884 2024-004
    Significant Deficiency
  • 538885 2024-004
    Significant Deficiency
  • 538886 2024-004
    Significant Deficiency
  • 538887 2024-004
    Significant Deficiency
  • 538888 2024-004
    Significant Deficiency
  • 538889 2024-004
    Significant Deficiency
  • 538890 2024-004
    Significant Deficiency
  • 538891 2024-004
    Significant Deficiency
  • 538892 2024-004
    Significant Deficiency
  • 538893 2024-004
    Significant Deficiency
  • 538894 2024-004
    Significant Deficiency
  • 538895 2024-004
    Significant Deficiency
  • 538896 2024-004
    Significant Deficiency
  • 538897 2024-004
    Significant Deficiency
  • 538898 2024-004
    Significant Deficiency
  • 538899 2024-004
    Significant Deficiency
  • 538900 2024-004
    Significant Deficiency
  • 538901 2024-004
    Significant Deficiency
  • 538902 2024-004
    Significant Deficiency
  • 538903 2024-004
    Significant Deficiency
  • 538904 2024-004
    Significant Deficiency
  • 538905 2024-004
    Significant Deficiency
  • 538906 2024-004
    Significant Deficiency
  • 538907 2024-004
    Significant Deficiency
  • 538908 2024-004
    Significant Deficiency
  • 538909 2024-004
    Significant Deficiency
  • 538910 2024-004
    Significant Deficiency
  • 538911 2024-004
    Significant Deficiency
  • 538912 2024-004
    Significant Deficiency
  • 538913 2024-004
    Significant Deficiency
  • 538914 2024-004
    Significant Deficiency
  • 538915 2024-004
    Significant Deficiency
  • 538916 2024-004
    Significant Deficiency
  • 538917 2024-004
    Significant Deficiency
  • 538918 2024-004
    Significant Deficiency
  • 538919 2024-004
    Significant Deficiency
  • 538920 2024-004
    Significant Deficiency
  • 538921 2024-004
    Significant Deficiency
  • 538922 2024-004
    Significant Deficiency
  • 538923 2024-004
    Significant Deficiency
  • 538924 2024-004
    Significant Deficiency
  • 538925 2024-004
    Significant Deficiency
  • 538926 2024-004
    Significant Deficiency
  • 538927 2024-004
    Significant Deficiency
  • 538928 2024-004
    Significant Deficiency
  • 538929 2024-004
    Significant Deficiency
  • 538930 2024-004
    Significant Deficiency
  • 538931 2024-004
    Significant Deficiency
  • 538932 2024-004
    Significant Deficiency
  • 538933 2024-004
    Significant Deficiency
  • 538934 2024-004
    Significant Deficiency
  • 538935 2024-004
    Significant Deficiency
  • 538936 2024-004
    Significant Deficiency
  • 538937 2024-004
    Significant Deficiency
  • 538938 2024-004
    Significant Deficiency
  • 538939 2024-004
    Significant Deficiency
  • 538940 2024-004
    Significant Deficiency
  • 538941 2024-004
    Significant Deficiency
  • 538942 2024-004
    Significant Deficiency
  • 538943 2024-004
    Significant Deficiency
  • 538944 2024-004
    Significant Deficiency
  • 538945 2024-004
    Significant Deficiency
  • 538946 2024-004
    Significant Deficiency
  • 538947 2024-004
    Significant Deficiency
  • 538948 2024-004
    Significant Deficiency
  • 538949 2024-004
    Significant Deficiency
  • 538950 2024-004
    Significant Deficiency
  • 538951 2024-004
    Significant Deficiency
  • 538952 2024-004
    Significant Deficiency
  • 538953 2024-004
    Significant Deficiency
  • 538954 2024-004
    Significant Deficiency
  • 538955 2024-004
    Significant Deficiency
  • 538956 2024-004
    Significant Deficiency
  • 538957 2024-004
    Significant Deficiency
  • 538958 2024-004
    Significant Deficiency
  • 538959 2024-004
    Significant Deficiency
  • 538960 2024-004
    Significant Deficiency
  • 538961 2024-004
    Significant Deficiency
  • 538962 2024-004
    Significant Deficiency
  • 538963 2024-004
    Significant Deficiency
  • 538964 2024-004
    Significant Deficiency
  • 538965 2024-004
    Significant Deficiency
  • 538966 2024-004
    Significant Deficiency
  • 538967 2024-004
    Significant Deficiency
  • 538968 2024-004
    Significant Deficiency
  • 1115310 2024-003
    Significant Deficiency
  • 1115311 2024-004
    Significant Deficiency
  • 1115312 2024-004
    Significant Deficiency
  • 1115313 2024-004
    Significant Deficiency
  • 1115314 2024-004
    Significant Deficiency
  • 1115315 2024-004
    Significant Deficiency
  • 1115316 2024-004
    Significant Deficiency
  • 1115317 2024-004
    Significant Deficiency
  • 1115318 2024-004
    Significant Deficiency
  • 1115319 2024-004
    Significant Deficiency
  • 1115320 2024-004
    Significant Deficiency
  • 1115321 2024-004
    Significant Deficiency
  • 1115322 2024-004
    Significant Deficiency
  • 1115323 2024-004
    Significant Deficiency
  • 1115324 2024-004
    Significant Deficiency
  • 1115325 2024-004
    Significant Deficiency
  • 1115326 2024-004
    Significant Deficiency
  • 1115327 2024-004
    Significant Deficiency
  • 1115328 2024-004
    Significant Deficiency
  • 1115329 2024-004
    Significant Deficiency
  • 1115330 2024-004
    Significant Deficiency
  • 1115331 2024-004
    Significant Deficiency
  • 1115332 2024-004
    Significant Deficiency
  • 1115333 2024-004
    Significant Deficiency
  • 1115334 2024-004
    Significant Deficiency
  • 1115335 2024-004
    Significant Deficiency
  • 1115336 2024-004
    Significant Deficiency
  • 1115337 2024-004
    Significant Deficiency
  • 1115338 2024-004
    Significant Deficiency
  • 1115339 2024-004
    Significant Deficiency
  • 1115340 2024-004
    Significant Deficiency
  • 1115341 2024-004
    Significant Deficiency
  • 1115342 2024-004
    Significant Deficiency
  • 1115343 2024-004
    Significant Deficiency
  • 1115344 2024-004
    Significant Deficiency
  • 1115345 2024-004
    Significant Deficiency
  • 1115346 2024-004
    Significant Deficiency
  • 1115347 2024-004
    Significant Deficiency
  • 1115348 2024-004
    Significant Deficiency
  • 1115349 2024-004
    Significant Deficiency
  • 1115350 2024-004
    Significant Deficiency
  • 1115351 2024-004
    Significant Deficiency
  • 1115352 2024-004
    Significant Deficiency
  • 1115353 2024-004
    Significant Deficiency
  • 1115354 2024-004
    Significant Deficiency
  • 1115355 2024-004
    Significant Deficiency
  • 1115356 2024-004
    Significant Deficiency
  • 1115357 2024-004
    Significant Deficiency
  • 1115358 2024-004
    Significant Deficiency
  • 1115359 2024-004
    Significant Deficiency
  • 1115360 2024-004
    Significant Deficiency
  • 1115361 2024-004
    Significant Deficiency
  • 1115362 2024-004
    Significant Deficiency
  • 1115363 2024-004
    Significant Deficiency
  • 1115364 2024-004
    Significant Deficiency
  • 1115365 2024-004
    Significant Deficiency
  • 1115366 2024-004
    Significant Deficiency
  • 1115367 2024-004
    Significant Deficiency
  • 1115368 2024-004
    Significant Deficiency
  • 1115369 2024-004
    Significant Deficiency
  • 1115370 2024-004
    Significant Deficiency
  • 1115371 2024-004
    Significant Deficiency
  • 1115372 2024-004
    Significant Deficiency
  • 1115373 2024-004
    Significant Deficiency
  • 1115374 2024-004
    Significant Deficiency
  • 1115375 2024-004
    Significant Deficiency
  • 1115376 2024-004
    Significant Deficiency
  • 1115377 2024-004
    Significant Deficiency
  • 1115378 2024-004
    Significant Deficiency
  • 1115379 2024-004
    Significant Deficiency
  • 1115380 2024-004
    Significant Deficiency
  • 1115381 2024-004
    Significant Deficiency
  • 1115382 2024-004
    Significant Deficiency
  • 1115383 2024-004
    Significant Deficiency
  • 1115384 2024-004
    Significant Deficiency
  • 1115385 2024-004
    Significant Deficiency
  • 1115386 2024-004
    Significant Deficiency
  • 1115387 2024-004
    Significant Deficiency
  • 1115388 2024-004
    Significant Deficiency
  • 1115389 2024-004
    Significant Deficiency
  • 1115390 2024-004
    Significant Deficiency
  • 1115391 2024-004
    Significant Deficiency
  • 1115392 2024-004
    Significant Deficiency
  • 1115393 2024-004
    Significant Deficiency
  • 1115394 2024-004
    Significant Deficiency
  • 1115395 2024-004
    Significant Deficiency
  • 1115396 2024-004
    Significant Deficiency
  • 1115397 2024-004
    Significant Deficiency
  • 1115398 2024-004
    Significant Deficiency
  • 1115399 2024-004
    Significant Deficiency
  • 1115400 2024-004
    Significant Deficiency
  • 1115401 2024-004
    Significant Deficiency
  • 1115402 2024-004
    Significant Deficiency
  • 1115403 2024-004
    Significant Deficiency
  • 1115404 2024-004
    Significant Deficiency
  • 1115405 2024-004
    Significant Deficiency
  • 1115406 2024-004
    Significant Deficiency
  • 1115407 2024-004
    Significant Deficiency
  • 1115408 2024-004
    Significant Deficiency
  • 1115409 2024-004
    Significant Deficiency
  • 1115410 2024-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $34.83M
84.063 Federal Pell Grant Program $8.22M
84.425 Education Stabilization Fund $7.53M
10.205 Payments to 1890 Land-Grant Colleges and Tuskegee University $5.15M
84.031 Higher Education Institutional Aid $4.75M
84.038 Federal Perkins Loan Program_federal Capital Contributions $2.71M
93.157 Centers of Excellence $2.56M
10.513 Facility Improvements at 1890 Facilities (sec. 1447) $2.18M
93.397 Cancer Centers Support Grants $1.41M
84.007 Federal Supplemental Educational Opportunity Grants $1.25M
10.524 Scholarships for Students at 1890 Institutions $801,780
11.028 Connecting Minority Communities Pilot Program $635,209
10.937 Partnerships for Climate-Smart Commodities $622,265
84.033 Federal Work-Study Program $438,777
10.443 Outreach and Assistance for Socially Disadvantaged and Veteran Farmers and Ranchers $335,646
10.184 Pandemic Relief Activities: Meat and Poultry Processing Capacity - Technical Assistance Grants $335,251
93.976 Primary Care Medicine and Dentistry Clinician Educator Career Development Awards $327,311
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $327,060
93.264 Nurse Faculty Loan Program (nflp) $324,827
10.216 1890 Institution Capacity Building Grants $275,778
12.RD Science Application International Cooperation $220,192
10.025 Plant and Animal Disease, Pest Control, and Animal Care $220,053
10.163 Market Protection and Promotion $204,990
11.432 National Oceanic and Atmospheric Administration (noaa) Cooperative Institutes $174,052
10.202 Cooperative Forestry Research $166,700
10.519 Equipment Grants Program (egp) $154,341
93.658 Foster Care Title IV-E $148,878
45.162 Promotion of the Humanities Teaching and Learning Resources and Curriculum Development $145,246
47.070 Computer and Information Science and Engineering $140,379
20.313 Railroad Research and Development $139,841
43.001 Science $136,614
93.RD Promoting Health Equity Through Ethical Ai/ml: A Collaborative Initiative for Data Governance and Access in Healthcare $122,285
10.902 Soil and Water Conservation $118,393
10.179 Micro-Grants for Food Security Program $116,162
10.514 Expanded Food and Nutrition Education Program $99,908
10.001 Agricultural Research Basic and Applied Research $86,680
93.350 National Center for Advancing Translational Sciences $80,497
93.307 Minority Health and Health Disparities Research $74,142
93.110 Maternal and Child Health Federal Consolidated Programs $62,532
81.087 Renewable Energy Research and Development $58,788
47.074 Biological Sciences $57,352
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $49,055
43.008 Office of Stem Engagement (ostem) $48,242
47.041 Engineering $46,145
10.613 Faculty Exchange Program $44,416
10.207 Animal Health and Disease Research $44,248
47.049 Mathematical and Physical Sciences $43,414
98.001 Usaid Foreign Assistance for Programs Overseas $42,547
23.001 Appalachian Regional Development (see Individual Appalachian Programs) $40,642
10.229 Extension Collaborative on Immunization Teaching & Engagement $40,213
93.310 Trans-Nih Research Support $38,053
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $37,479
10.217 Higher Education - Institution Challenge Grants Program $36,367
10.500 Cooperative Extension Service $35,357
10.250 Agricultural and Rural Economic Research, Cooperative Agreements and Collaborations $35,018
12.RD Georgia Technology Research Institute $31,786
10.961 Scientific Cooperation and Research $29,889
10.253 Consumer Data and Nutrition Research $27,438
45.024 Promotion of the Arts Grants to Organizations and Individuals $22,800
10.310 Agriculture and Food Research Initiative (afri) $22,464
93.859 Biomedical Research and Research Training $20,964
93.866 Aging Research $20,433
47.076 Stem Education (formerly Education and Human Resources) $18,697
47.083 Integrative Activities $17,457
10.652 Forestry Research $14,562
12.300 Basic and Applied Scientific Research $14,375
12.RD Emerging Materials for High-Speed Missile Applications $14,133
81.RD Stable, Continuous N-Butanol Production Lignocellulosic Biomass Hydrolysates $13,720
10.904 Watershed Protection and Flood Prevention $13,482
43.RD NASA Space Launch Vehicle Sls Program $13,304
12.RD Johnsons Research and Development CO-Usaf $9,169
12.800 Air Force Defense Research Sciences Program $8,400
12.431 Basic Scientific Research $7,919
10.328 Food Safety Outreach Program $7,207
10.464 Socially Disadvantaged Farmers and Ranchers Policy Research Center $7,071
10.515 Renewable Resources Extension Act $6,887
15.904 Historic Preservation Fund Grants-in-Aid $6,319
89.003 National Historical Publications and Records Grants $5,629
10.523 Centers of Excellence at 1890 Institutions $5,557
12.630 Basic, Applied, and Advanced Research in Science and Engineering $4,200
93.351 Research Infrastructure Programs $3,517
10.871 Socially-Disadvantaged Groups Grant $2,740
12.905 Cybersecurity Core Curriculum $2,658
10.215 Sustainable Agriculture Research and Education $1,878
66.516 P3 Award: National Student Design Competition for Sustainability $1,200
10.962 Cochran Fellowship Program $1,044
84.116 Fund for the Improvement of Postsecondary Education $190
81.049 Office of Science Financial Assistance Program $-70
10.512 Extension Services at 1890 Colleges and Tuskegee University, West Virginia State College, and Central State University $-800
12.420 Military Medical Research and Development $-28,688