Finding Text
Finding 2023-001
Assistance Listing: 93.889 Regional Healthcare System Coordinate for Disaster Preparedness
Condition:
The Center did not perform a physical inventory of the equipment provided to any member hospitals
within the past two years.
Criteria:
2 CFR 200.313 addresses requirements and conditions regarding equipment acquired under a Federal
award. 2 CFR 200.313(d)(2) states that a physical inventory of the property must be taken and the
results reconciled with the property records at least once every two years.
Cause:
Due to organizational turnover in fiscal year 2022 and again in fiscal year 2023, no physical
inventory was completed during these years.
Effect:
The Center did not perform adequate procedures to ensure proper equipment management was taking
place at member hospitals.
Repeat finding:
This is not a repeat finding.
Questioned costs:
None
Recommendation:
We recommend that The Center develop a policy and procedure to ensure that all member hospitals
are visited at least once every two years for a physical equipment inspection.
Views of responsible officials:
Management concurs with this recommendation. See also corrective action plan.