Finding Text
2022-002 Equipment and Real Property Management - Failure to Obtain Approval for Disposition of Property Acquired with Federal Awards Criteria: In accordance the Uniform Guidance and the terms and conditions of the federal award agreement, the Center is required to obtain approval for disposition of personal or real property that has been acquired or improved with a federal award. Condition: A majority of the Center?s assets have been purchased with federal awards. The Center disposed of vehicles with a net book value of $13,703 and did not obtain appropriate approval from the awarding agency for these dispositions. The proceeds received as a result of these dispositions were $10,850. Universe of Population: There were three assets disposed of during the fiscal year totaling a net book value of $13,703. Cause: The Center?s personnel did not follow up with the federal awarding agency to request appropriate approval for the disposition of property. The Center?s personnel in charge of this reporting was aware of the requirement, but did not request appropriate approval for these dispositions. Effect: The Center is not in compliance with the regulations requiring appropriate approval for the disposition of property. Questioned Costs: For the purposes of this finding, the questioned costs are not determined. Identification of a Repeat Finding: This is a repeat finding of #2021-004 in the prior year report. Recommendation: The Center should implement procedures to ensure that future dispositions of property obtain appropriate approval from federal awarding agencies. View of Responsible Official and Planned Corrective Action The Center concurs with the finding. The Center has implemented procedures to ensure approval for disposition of property acquired with federal funds. New personnel have been hired who are being adequately trained with regard to this process.