FAC Explorer

Finding 634370 (2022-001)

Significant Deficiency
Requirement
F
Questioned Costs
-
Year
2022
Accepted
2023-04-13
Audit: 54634
Organization: Hampton University (VA)
Auditor: Kpmg LLP

AI Summary

  • Core Issue: Eight pieces of equipment were tagged incorrectly, not matching their purchase order descriptions.
  • Impacted Requirements: This violates the Uniform Guidance, which mandates proper tagging to safeguard against loss, damage, or theft.
  • Recommended Follow-up: Review and improve tagging procedures to ensure compliance and prevent future misidentifications.

Finding Text

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 84 samples selected for inspection from the total population of equipment on hand, 8 of the 84 items selected for testing were tagged with the incorrect Property tag (?Ptag?). During the inspection of the items, we noted the Ptag number on 8 pieces of equipment did not match the equipment description per the purchase order. 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 8 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.

Categories

Procurement, Suspension & Debarment Equipment & Real Property Management Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 57926 2022-001
    Significant Deficiency
  • 57927 2022-001
    Significant Deficiency
  • 57928 2022-001
    Significant Deficiency
  • 57929 2022-001
    Significant Deficiency
  • 57930 2022-001
    Significant Deficiency
  • 634368 2022-001
    Significant Deficiency
  • 634369 2022-001
    Significant Deficiency
  • 634371 2022-001
    Significant Deficiency
  • 634372 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $48.09M
84.425 Education Stabilization Fund $21.02M
84.031 Higher Education_institutional Aid $7.84M
84.038 Federal Perkins Loan $5.83M
84.063 Federal Pell Grant Program $5.17M
43.001 Aeronomy of Ice in the Mesosphere $2.99M
93.264 Nurse Faculty Loan Program (nflp) $1.39M
84.007 Federal Supplemental Educational Opportunity Grants $818,943
12.630 Dod Center of Excellence for Stem Education $499,000
47.049 Hampton Brandeis Partnership for Research and Education in Materials $431,595
12.630 Acquisition Fo A Mask Aligner with Nanoimprint Capability for Integrated Photonics Research Andd Nanotechnology of Training $417,115
84.047 Trio_upward Bound $406,438
93.310 Hu-Chem: Deploying Evidence-Based Interventions in Chemistry at Hampton University to Plug Leaks in the Biomedical Training Pipeline $397,225
93.859 U-Rise at Hampton University $377,549
47.049 Cybercorps Scholarship for Services at Hampton University $371,104
84.042 Trio_student Support Services $368,980
84.044 Trio_talent Search $368,230
11.481 Living Marine Resources Cooperative Science Center $348,943
47.049 Mri: Acquisition of A Single Crystal X-Ray Diffractometer for Research and Education at An Hbcu $259,749
47.049 Bsf: Exploring the Proton Radius Puzzle and Phenomena Beyond the Standard Model with Low-Energy Lepton Scattering $245,967
84.217 Hampton Ronald McNair Program $243,045
12.630 Equipment for Atmospheric Measurement of Dynamics, Composition and State to Improve Severe Weather Prediction $222,039
47.050 Reu: Association for the Sciences of Limnology and Oceanography Multicultural Program $216,931
47.049 Hbcu Excellence in Research: Long Term Trends in Data From Hampton (hu) Led Satellite Experiments $199,446
93.307 Administrative Core Transdisciplinary Collaborative $188,067
43.001 Timed Saber Fy19-Fy22 Phase E Principal Investigator $170,953
11.481 Earth System Sciences and Remote Sensing Technologies $158,066
12.630 Investigation of Coastal Boundary Layer Characteristics Including Ducting Severe Storm Intensification & Aerosol Properties $148,619
12.630 Development of Lead Halide Perovskits for Optoelectronic Applications $146,681
81.049 Investigating Nucleon Structure and Phenomena Beyond $143,039
84.033 Federal Work-Study Program $137,528
93.859 Targeting Lipogenic and Angiogenic Mediators in Plumonary Fibrosis $128,508
81.049 Selected Problems in Hypernuclear Physics $127,219
81.049 Jefferson Lab $123,548
43.001 Ssai Science Systems and Applications, Inc. NASA $123,200
47.076 Increasing Career Competencies in Computer Networking Courses Using Simulation, Hands-on Learning, and Project-Based Learning Within Acognitive Apprenticeshop Framework $119,435
47.049 Career: Investigating Environmental Acidification and Temperature As Drivers of Morphological Alteration and Physiological Deficits in Auditory Systems of Soniforous Fishes $116,914
15.929 Save America's Treasures $116,570
47.049 Hadronic and Nuclear Structure and Dynamics $109,315
45.313 Va Department of Historic Resources $106,172
93.393 Functional Analysis of Genetic Variants in African American with Breast Cancer $99,181
47.074 Excellence in Research: From Genomics to Ecophysiology: the Adaptive Metabolic Strategy of Heterotrophic Marine Cyclobacterium Species $96,573
81.049 Large X-Partons From Jefferson Lab $91,886
81.049 Graduate Studies (hugs) Summer Program $89,623
47.076 Catalyst Award: Revamping the Delivery Method and Environment for Organic Chemistry at Hampton University Through the Scale-Up Active Learning Method $88,372
12.630 Integrating Artificial Intelligence in Cybersecurity Research Training Program at Hampton University $87,645
43.001 Student Airborne Science Activation for Msi's $85,959
43.001 Temporal Evolution of the Aftermath of Saturn's 2010-2011 Great Storm Through Multi-Spectral Analysis of Cassini Iss & Vims Images $83,244
81.049 Financial Assistance to Establish Four Noaa Cooperative Science Centers at Minority Serving Institution $79,343
47.049 Research Initiation Award: Development and Evaluation of Biomimetics Antibiotic Surface $77,513
45.162 Black History Matters: Documenting the Legacy of Charles H. Williams on the Campus of Hampton University $69,878
81.049 Simulation of Nonresonant Stellarator Divertor $67,771
47.049 Targeted Infusion Project: Mathematical Engagement for the Marine, Biological, and Environmental Realms of Science (members) $65,393
47.049 Excellence in Research: Biodegradable Functional Hydrogels for Bone Loss Applications $63,660
47.076 Research Initiation Award: the Epigenomic Adaptations of Marine Mammal Skin $63,068
47.049 Targeted Infusion Project: Intergrating Artifical Intelligence in Computer Science Majors at Hampton University $57,840
45.309 Sustaining the Standard of Excellence $54,918
43.001 Nra/murep Institutional Research $54,792
93.837 Summer Pharmacy Academic Research $54,598
43.001 Harris Miller & Hanson INC $54,022
47.041 Integrated Sensor-Robot Networks for Real-Time Environmental Monitoring $53,166
43.001 Astrobiology Institute Cycle $49,404
47.076 I-Corps Sites: Howard University $49,284
93.859 Reversing Resistance to Parp-Inhibitor in Triple Negative Breast Cancer $49,182
47.076 Lsamp - Howard University $41,892
43.001 Purdue University $41,196
43.001 Safe Aviation Autonomy $39,187
43.001 On He Latitudinal and Vertical Structures of the Annual and Semiannual Variations in Thermospheric Composition $39,098
47.076 Hbcu Computer Science Workshop $35,519
43.001 Saturn's Equatorial Jet Through Reanalysis of Voyager Data Using A Modern Wind Measurement Method $33,937
43.001 Algorithm Development and Validation Towards An Improved Aerosol Extinction Profile Dataset From the Suomi Nnp Omps Limb Profiles $32,299
45.313 Laura Bush 21st Century Librarian Program $31,166
43.001 Gravity Waves in the Quiet Time Winter Thermosphere Multi Step Vertical Coupling and Assessment of the Molecular Viscosity $26,953
43.001 Seasonable Variability of the Residual Circulations in the Mesosphere and Lower Thermosphere $26,608
47.050 Collaborative Research Modeling of Secondary Adn Tertiary Gravity Waves From Orographic Gravity Wave Forcing and Comparison with Satellite Observations $25,721
12.630 Material Development and Characterization for Mid-Ir Solid-State Lasers $24,566
43.001 National American Cari $24,170
93.855 Host Vascular Mechanism for Therapeutic Protection Against Select Pathogens $23,382
84.023 Training Special Education Teachers $23,373
47.076 Robert Noyce Teacher Scholarship Program $23,077
81.049 Undergraduate Experience in Fusion Science $22,121
47.076 The Ecology of Microbial Communities $21,899
47.076 Beam Particle & Tracking for the Muse Experiment $20,752
47.050 The Regents of the University of California, Santa Cruz $20,106
43.001 Aeronomy of the Mesopause (aim) Extended Mission $19,974
12.630 U. S. Army $19,964
43.001 Financial Assistance to Establish Four Noaa Cooperative Science Centers at Minority Serving Institutions $19,084
84.325 Speech-Language Pathology Mswhp $13,711
47.049 Investigating Nucleon Structure and Phenomena Beyond the Standard Model $12,268
43.001 Disasters Program Strategic Communications $11,222
47.049 Experimental Studies of the Qcd Structure of the Neutron $11,081
81.049 Chair of Excellence Professorship $11,002
43.001 Ucar Thermal Effects and Dynamic Geomagnetic Storms in the Mesosphere and Lower Thermosphere (mlt Region $10,600
20.701 National Center for Intermodal Transportation for Economic Competitiveness $9,708
47.076 An Agep Historically Black Univ Model with College Teaching As A Platform for Advancing Underrepresented Minority Stem Doctoral Candidates in Faculty Career $8,980
93.364 Nursing Student Loans $7,878
47.049 National Science Foundation's Contract Service $7,555
47.070 Artificial Intelligence and Cybersecurity (aj-Cys) Research Partnership $7,500
12.630 Rare Earth Doped Halide Materials $6,838
12.630 Savannah State University $6,727
81.049 The Business of Engineering Developing Our Engineering Workforce Leadership $6,137
47.076 University of Houston $5,837
47.049 Bsf: Precision Muon Adn Electron Scattering to Probe Low-Energy Proton Structure $3,656
43.001 Modeling of Dark Anticyclonic Vortex Formation on Ice Giant Planets $2,816
47.050 Cedar: Polar Summer Mesospheric Dynamics From Cloud Tracking with Aim Cips (aeronomy of Ic Cloud Imagining & Particle Size) Imagery $2,568
43.001 Jet Propulsion Laboratory $2,505
47.049 Dependent Atmospheric Dynamics $2,009
47.076 Eager: Undergraduate Astronomy Research $1,474
84.425 Cares Act Virginia Department of Education-Governor's Emergency Education Relief Fund $970
47.050 Aslo Multicultural Program $600
43.001 Clemson University $540
12.630 Old Dominion University $478
93.859 Howard University National Hiv Curriculum Integration Project (h-Np), (hrsa) $111
47.076 Broadening Participation Research Project: Charting A Path to Trans-Disciplinary Collaborative Design $-59,049