EIN: 251035663
UEI: NGYSJ2L1LZX3
Audited by: Grant Thornton LLP
Cognizant agency: 84 [Department of Education]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 27, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 27, 2026 (25 days from today).
What is a management decision? →FAC accepted this audit on March 27, 2025 — management decision was due September 27, 2025.
FAC accepted this audit on February 8, 2024 — management decision was due August 8, 2024.
FAC accepted this audit on February 16, 2023 — management decision was due August 16, 2023.
FAC accepted this audit on July 13, 2022 — management decision was due January 13, 2023.
2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Duquesne University did not take an inventory for the year ended June 30, 2020 or June 30, 2021. Context: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021. During that time, access to campus buildings was restricted which prevented completion of a physical inventory. After re-opening, the University was still focusing on de-densification and social distancing due to the COVID-19 variants, which continued to limit the ability to conduct a physical inventory. Upon the return to campus, the University tagged all equipment acquired during fiscal years 2020 and 2021, which included federally funded assets. The inventory of federal assets was completed in January 2022. Cause and Effect: The campus closing caused delays in many processes and the required inventory was not taken until January 2022. We noted no exceptions with the property items selected for our testing. Questioned Costs No questioned costs identified Recurring finding This finding is not a recurring item Recommendations We recommend that management resume the inventory counting every two years with campus reopened.
Show full finding ▾Hide full finding ▴Equipment and Real Property Management ? Compliance Finding Research and Development Cluster, Various Assistance Listing Numbers Criteria and Condition: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Duquesne University did not take an inventory for the year ended June 30, 2020 or June 30, 2021. Context: The University closed in March 2020 at the onset of the COVID-19 pandemic through August 2021. During that time, access to campus buildings was restricted which prevented completion of a physical inventory. After re-opening, the University was still focusing on de-densification and social distancing due to the COVID-19 variants, which continued to limit the ability to conduct a physical inventory. Upon the return to campus, the University tagged all equipment acquired during fiscal years 2020 and 2021, which included federally funded assets. The inventory of federal assets was completed in January 2022. Cause and Effect: The campus closing caused delays in many processes and the required inventory was not taken until January 2022. We noted no exceptions with the property items selected for our testing. Questioned Costs No questioned costs identified Recurring finding This finding is not a recurring item Recommendations We recommend that management resume the inventory counting every two years with campus reopened.
Views of Responsible Officials and Planned Corrective Action Plan: The University?s inventory procedures include the completion of a physical inventory of federally funded assets every two years, and the non-compliance was due to a lack physical access to campus and assets. The University will continue to tag all newly acquired assets in the fiscal year when they are purchased, and will continue to perform a physical inventory as required by 2 CFR section 200.313(d)(2). Current policies will be reviewed and updated to include a contingency for a virtual inventory in the event of a future campus shut-down.
FAC accepted this audit on May 17, 2021 — management decision was due November 17, 2021.
FAC accepted this audit on January 18, 2020 — management decision was due July 18, 2020.
FAC accepted this audit on January 29, 2019 — management decision was due July 29, 2019.
FAC accepted this audit on December 20, 2017 — management decision was due June 20, 2018.
FAC accepted this audit on February 8, 2017 — management decision was due August 8, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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