Finding 947021 (2023-001)

Significant Deficiency
Requirement
F
Questioned Costs
-
Year
2023
Accepted
2024-02-26

AI Summary

  • Core Issue: VUMC's documentation for fixed assets was insufficient, impacting the verification of their existence.
  • Impacted Requirements: Internal controls and documentation for physical inventory and asset disposals did not meet necessary standards.
  • Recommended Follow-Up: Enhance documentation practices for fixed assets and disposals to ensure compliance and facilitate auditor review.

Finding Text

VUMC did perform a physical inventory during fiscal year 2023, but our documentation did not adequately support the existence of all fixed assets. VUMC will improve the internal controls around our fixed asset physical inventory procedures by ensuring that we document the location and existence of all fixed assets ensuring completeness of the physical inventory performed and allowing for reperformance by our auditors. VUMC will also improve the documentation for disposals ensuring that the required criteria under section 200.313(e) are met and can be evidenced to allow for reperformance by our auditors.

Categories

Equipment & Real Property Management

Other Findings in this Audit

  • 370579 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.498 Covid-19 Provider Relief Fund and American Rescue Plan (arp) Rural Distribution $68.08M
93.067 Global Aids $33.85M
93.368 21st Century Cures Act - Precision Medicine Initiative $26.30M
93.840 Translation and Implementation Science Research for Heart, Lung, Blood Diseases, and Sleep Disorders $16.35M
93.317 Emerging Infections Programs $3.83M
93.RD Department of Health and Human Services $3.25M
93.110 Maternal and Child Health Federal Consolidated Programs $2.52M
84.181 Special Education-Grants for Infants and Families $1.45M
93.941 Hiv Demonstration, Research, Public and Professional Education Projects $1.26M
93.353 21st Century Cures Act - Beau Biden Cancer Moonshot $974,318
93.917 Hiv Care Formula Grants $872,937
93.778 Medical Assistance Program $869,178
93.233 National Center on Sleep Disorders Research $803,703
93.969 Pphf Geriatric Education Centers $796,289
93.310 Trans-Nih Research Support $659,561
93.918 Covid-19 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $649,097
93.687 Maternal Opioid Misuse Model (a) $640,006
93.630 Developmental Disabilities Basic Support and Advocacy Grants $514,334
93.225 National Research Service Awards_health Services Research Training $475,613
93.253 Covid-19 Poison Center Support and Enhancement Grant $466,447
93.994 Maternal and Child Health Services Block Grant to the States $424,165
93.279 Drug Abuse and Addiction Research Programs $407,043
93.575 Child Care and Development Block Grant $395,156
93.461 Covid-19 Testing for the Uninsured $365,333
98.012 Usaid Development Partnerships for University Cooperation and Development $272,146
43.003 Exploration $250,733
84.326 Special Education_technical Assistance and Dissemination to Improve Services and Results for Children with Disabilities $249,923
93.069 Public Health Emergency Preparedness $247,298
12.300 Basic and Applied Scientific Research $226,813
93.247 Advanced Nursing Education Grant Program $225,418
93.394 Cancer Detection and Diagnosis Research $219,913
93.914 Hiv Emergency Relief Project Grants $215,507
16.RD Department of Justice $188,751
93.397 Cancer Centers Support Grants $186,835
12.351 Basic Scientific Research - Combating Weapons of Mass Destruction $182,399
10.310 Agriculture and Food Research Initiative (afri) $175,087
47.074 Biological Sciences $172,985
93.172 Human Genome Research $159,552
93.998 Autism and Other Developmental Disabilities, Surveillance, Research, and Prevention $158,895
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $151,077
93.350 National Center for Advancing Translational Sciences $134,976
93.946 Cooperative Agreements to Support State-Based Safe Motherhood and Infant Health Initiative Programs $134,588
93.292 National Public Health Improvement Initiative $133,089
12.600 Community Investment $125,524
93.173 Research Related to Deafness and Communication Disorders $123,763
93.185 Immunization Research, Demonstration, Public Information and Education_training and Clinical Skills Improvement Projects $118,051
93.558 Temporary Assistance for Needy Families $115,654
81.RD Department of Energy $110,348
93.286 Discovery and Applied Research for Technological Innovations to Improve Human Health $102,224
10.001 Agricultural Research_basic and Applied Research $100,105
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $95,720
93.351 Research Infrastructure Programs $91,435
93.839 Blood Diseases and Resources Research $90,625
93.242 Mental Health Research Grants $87,534
93.121 Oral Diseases and Disorders Research $85,565
93.788 Opioid Str $85,399
93.478 Preventing Maternal Deaths: Supporting Maternal Mortality Review Committees (b) $84,834
93.251 Early Hearing Detection and Intervention $82,685
47.070 Computer and Information Science and Engineering $79,018
93.958 Block Grants for Community Mental Health Services $77,657
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $75,849
93.658 Foster Care_title IV-E $75,299
93.837 Cardiovascular Diseases Research $72,739
93.268 Immunization Cooperative Agreements $71,554
93.866 Aging Research $71,166
45.024 Promotion of the Arts_grants to Organizations and Individuals $68,171
93.080 Blood Disorder Program: Prevention, Surveillance, and Research $53,909
93.103 Food and Drug Administration_research $52,005
93.078 Strengthening Emergency Care Delivery in the United States Healthcare System Through Health Information and Promotion $51,653
93.470 Alzheimer’s Disease Program Initiative (adpi) $50,411
93.077 Family Smoking Prevention and Tobacco Control Act Regulatory Research $47,261
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $45,483
93.153 Covid-19 Coordinated Services and Access to Research for Women, Infants, Children, and Youth $41,026
93.113 Environmental Health $39,634
93.395 Cancer Treatment Research $39,335
12.910 Research and Technology Development $37,660
10.216 1890 Institution Capacity Building Grants $37,315
93.226 Research on Healthcare Costs, Quality and Outcomes $36,616
47.075 Social, Behavioral, and Economic Sciences $32,934
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $32,056
93.879 Medical Library Assistance $31,907
84.027 Special Education_grants to States $31,665
93.213 Research and Training in Complementary and Integrative Health $31,040
12.340 Naval Medical Research and Development $29,997
93.399 Cancer Control $28,313
93.889 National Bioterrorism Hospital Preparedness Program $28,269
93.307 Minority Health and Health Disparities Research $28,246
93.135 Centers for Research and Demonstration for Health Promotion and Disease Prevention $26,333
93.396 Cancer Biology Research $25,693
93.884 Primary Care Training and Enhancement $24,258
93.865 Child Health and Human Development Extramural Research $22,942
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $21,703
93.426 Improving the Health of Americans Through Prevention and Management of Diabetes and Heart Disease and Stroke $20,986
12.800 Air Force Defense Research Sciences Program $20,385
12.420 Military Medical Research and Development $18,388
93.846 Arthritis, Musculoskeletal and Skin Diseases Research $18,361
93.838 Lung Diseases Research $16,196
47.041 Engineering $13,927
47.076 Education and Human Resources $13,370
16.754 Harold Rogers Prescription Drug Monitoring Program $11,194
93.398 Cancer Research Manpower $10,572
93.632 University Centers for Excellence in Developmental Disabilities Education, Research, and Service $8,966
47.079 Office of International Science and Engineering $8,424
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $7,223
12.RD Department of Defense $7,130
93.433 Acl National Institute on Disability, Independent Living, and Rehabilitation Research $6,883
93.631 Developmental Disabilities Projects of National Significance $6,479
93.855 Allergy, Immunology and Transplantation Research $6,441
93.273 Alcohol Research Programs $6,129
93.859 Biomedical Research and Research Training $5,140
93.136 Injury Prevention and Control Research and State and Community Based Programs $4,700
93.393 Cancer Cause and Prevention Research $4,656
93.989 International Research and Research Training $4,344
93.145 Aids Education and Training Centers $4,141
93.127 Emergency Medical Services for Children $4,087
93.361 Nursing Research $3,506
16.575 Crime Victim Assistance $2,747
93.867 Vision Research $2,473
66.509 Science to Achieve Results (star) Research Program $1,902
16.838 Comprehensive Opioid Abuse Site-Based Program $506
93.262 Occupational Safety and Health Program $190
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $85
93.315 Rare Disorders: Research, Surveillance, Health Promotion, and Education $20
98.001 Usaid Foreign Assistance for Programs Overseas $-5
93.318 Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity and Security $-606
12.750 Uniformed Services University Medical Research Projects $-1,505