Audit 1231

Criteria Under Uniform Guidance, management of the College is responsible for establishing and maintaining effective internal control over compliance requirements that have a direct and material effect on the College's federal programs. Condition The internal controls established for the Higher Education Emergency Relief Fund (HEERF) were not effective in selecting the proper procurement method. Population of Items Tested Expenditures for which procurement was tested during our audit procedures under the HEERF Institutional fund totaled $1,372,042 and expenditures tested under the Strengthening Institutions Fund portion totaled $290,176. Cause of Condition The College's policies and procedures allow for exceptions to procurement methods which are not allowed under federal regulations. Effects of Condition The College did not procure goods and services under the proper federal methodology for certain purchases during the fiscal year. Questioned Costs No questioned costs over $25,000. Context Our audit procedures identified $488,078 of expenditures that the College did not obtain quotes or bids as required by federal procurement policies. Repeat Finding This finding does not repeat a previous finding. Auditor's Recommendations The College should amend the policies and procedures to only allow for specific exceptions using federal funds as allowed by federal procurement regulations. View of Responsible Official Based on the guidance from Robbins Schwartz, the purchase may be made only after receiving an adequate number of competitive quotes from qualified sources, unless it is a nonexempt purchase in an amount between $25,000 and $250,000. In such cases, biding requirements under board policy 10.22 and the Illinois Public Community College Act will apply. In the future, the College will continue working with our auditors and legal counsel to ensure all bidding requirements are met for state, local, and federal funds.

Criteria Under Uniform Guidance, management of the College is responsible for establishing and maintaining effective internal control over compliance requirements that have a direct and material effect on the College's federal programs. Condition The internal controls established for the Higher Education Emergency Relief Fund (HEERF) were not effective in selecting the proper procurement method. Population of Items Tested Expenditures for which procurement was tested during our audit procedures under the HEERF Institutional fund totaled $1,372,042 and expenditures tested under the Strengthening Institutions Fund portion totaled $290,176. Cause of Condition The College's policies and procedures allow for exceptions to procurement methods which are not allowed under federal regulations. Effects of Condition The College did not procure goods and services under the proper federal methodology for certain purchases during the fiscal year. Questioned Costs No questioned costs over $25,000. Context Our audit procedures identified $488,078 of expenditures that the College did not obtain quotes or bids as required by federal procurement policies. Repeat Finding This finding does not repeat a previous finding. Auditor's Recommendations The College should amend the policies and procedures to only allow for specific exceptions using federal funds as allowed by federal procurement regulations. View of Responsible Official Based on the guidance from Robbins Schwartz, the purchase may be made only after receiving an adequate number of competitive quotes from qualified sources, unless it is a nonexempt purchase in an amount between $25,000 and $250,000. In such cases, biding requirements under board policy 10.22 and the Illinois Public Community College Act will apply. In the future, the College will continue working with our auditors and legal counsel to ensure all bidding requirements are met for state, local, and federal funds.

Criteria Under Uniform Guidance, management of the College is responsible for establishing and maintaining effective internal control over compliance requirements that have a direct and material effect on the College's federal programs. Condition The internal controls established for the Higher Education Emergency Relief Fund (HEERF) were not effective in selecting the proper procurement method. Population of Items Tested Expenditures for which procurement was tested during our audit procedures under the HEERF Institutional fund totaled $1,372,042 and expenditures tested under the Strengthening Institutions Fund portion totaled $290,176. Cause of Condition The College's policies and procedures allow for exceptions to procurement methods which are not allowed under federal regulations. Effects of Condition The College did not procure goods and services under the proper federal methodology for certain purchases during the fiscal year. Questioned Costs No questioned costs over $25,000. Context Our audit procedures identified $488,078 of expenditures that the College did not obtain quotes or bids as required by federal procurement policies. Repeat Finding This finding does not repeat a previous finding. Auditor's Recommendations The College should amend the policies and procedures to only allow for specific exceptions using federal funds as allowed by federal procurement regulations. View of Responsible Official Based on the guidance from Robbins Schwartz, the purchase may be made only after receiving an adequate number of competitive quotes from qualified sources, unless it is a nonexempt purchase in an amount between $25,000 and $250,000. In such cases, biding requirements under board policy 10.22 and the Illinois Public Community College Act will apply. In the future, the College will continue working with our auditors and legal counsel to ensure all bidding requirements are met for state, local, and federal funds.

Criteria Under Uniform Guidance, management of the College is responsible for establishing and maintaining effective internal control over compliance requirements that have a direct and material effect on the College's federal programs. Condition The internal controls established for the Higher Education Emergency Relief Fund (HEERF) were not effective in selecting the proper procurement method. Population of Items Tested Expenditures for which procurement was tested during our audit procedures under the HEERF Institutional fund totaled $1,372,042 and expenditures tested under the Strengthening Institutions Fund portion totaled $290,176. Cause of Condition The College's policies and procedures allow for exceptions to procurement methods which are not allowed under federal regulations. Effects of Condition The College did not procure goods and services under the proper federal methodology for certain purchases during the fiscal year. Questioned Costs No questioned costs over $25,000. Context Our audit procedures identified $488,078 of expenditures that the College did not obtain quotes or bids as required by federal procurement policies. Repeat Finding This finding does not repeat a previous finding. Auditor's Recommendations The College should amend the policies and procedures to only allow for specific exceptions using federal funds as allowed by federal procurement regulations. View of Responsible Official Based on the guidance from Robbins Schwartz, the purchase may be made only after receiving an adequate number of competitive quotes from qualified sources, unless it is a nonexempt purchase in an amount between $25,000 and $250,000. In such cases, biding requirements under board policy 10.22 and the Illinois Public Community College Act will apply. In the future, the College will continue working with our auditors and legal counsel to ensure all bidding requirements are met for state, local, and federal funds.