Criteria:
In accordance with applicable allowable costs/cost principles requirements, written approval of Federal awarding agency or pass-through entity must be obtained prior to incurring the capital expenditures, and costs must represent valid expenditures of the program.
Condition:
A. For 2 (or 6%) of 32 non-payroll transactions tested, aggregating $56K of $409K in total nonpayroll program costs, no written prior approval obtained prior to incurring capital expenditures.
Program Details
Effective Date Campus Code Division Code Transaction Description Session ID Amount Funding Source
1 5/31/2022 10 104 po22-01531 apn22-013 $ 1,670 SEG
2 6/27/2022 10 104 po22-02805;8931 api22-1083 22,650 SEG
Total $ 24,320
B. In 1 (or 3%) of 32 non-payroll transactions tested, aggregating $56K of $409K in total nonpayroll program costs, stipend was paid to an individual who no longer participated in the program.
Program Details
Effective Date Campus Code Division Code Transaction Description Session ID Amount Funding Source
2/1/2022 10 104 Employee: 290786 Stipend api22-0429 $ 100 SEG
No questioned cost was identified for this finding as the College subsequently obtained approval for the aforementioned capital expenditures.
Cause:
COM-FSM did not effectively monitor compliance with applicable allowable costs/cost principles requirements.
Effect:
COM-FSM is in noncompliance with applicable allowable costs/cost principles requirements.
Recommendation:
COM-FSM should effectively monitor program costs for compliance with allowable costs/cost principles requirements.
Criteria:
In accordance with applicable allowable costs/cost principles requirements, written approval of Federal awarding agency or pass-through entity must be obtained prior to incurring the capital expenditures, and costs must represent valid expenditures of the program.
Condition:
A. For 2 (or 6%) of 32 non-payroll transactions tested, aggregating $56K of $409K in total nonpayroll program costs, no written prior approval obtained prior to incurring capital expenditures.
Program Details
Effective Date Campus Code Division Code Transaction Description Session ID Amount Funding Source
1 5/31/2022 10 104 po22-01531 apn22-013 $ 1,670 SEG
2 6/27/2022 10 104 po22-02805;8931 api22-1083 22,650 SEG
Total $ 24,320
B. In 1 (or 3%) of 32 non-payroll transactions tested, aggregating $56K of $409K in total nonpayroll program costs, stipend was paid to an individual who no longer participated in the program.
Program Details
Effective Date Campus Code Division Code Transaction Description Session ID Amount Funding Source
2/1/2022 10 104 Employee: 290786 Stipend api22-0429 $ 100 SEG
No questioned cost was identified for this finding as the College subsequently obtained approval for the aforementioned capital expenditures.
Cause:
COM-FSM did not effectively monitor compliance with applicable allowable costs/cost principles requirements.
Effect:
COM-FSM is in noncompliance with applicable allowable costs/cost principles requirements.
Recommendation:
COM-FSM should effectively monitor program costs for compliance with allowable costs/cost principles requirements.
Criteria:
In accordance with applicable allowable costs/cost principles requirements, written approval of Federal awarding agency or pass-through entity must be obtained prior to incurring the capital expenditures, and costs must represent valid expenditures of the program.
Condition:
A. For 2 (or 6%) of 32 non-payroll transactions tested, aggregating $56K of $409K in total nonpayroll program costs, no written prior approval obtained prior to incurring capital expenditures.
Program Details
Effective Date Campus Code Division Code Transaction Description Session ID Amount Funding Source
1 5/31/2022 10 104 po22-01531 apn22-013 $ 1,670 SEG
2 6/27/2022 10 104 po22-02805;8931 api22-1083 22,650 SEG
Total $ 24,320
B. In 1 (or 3%) of 32 non-payroll transactions tested, aggregating $56K of $409K in total nonpayroll program costs, stipend was paid to an individual who no longer participated in the program.
Program Details
Effective Date Campus Code Division Code Transaction Description Session ID Amount Funding Source
2/1/2022 10 104 Employee: 290786 Stipend api22-0429 $ 100 SEG
No questioned cost was identified for this finding as the College subsequently obtained approval for the aforementioned capital expenditures.
Cause:
COM-FSM did not effectively monitor compliance with applicable allowable costs/cost principles requirements.
Effect:
COM-FSM is in noncompliance with applicable allowable costs/cost principles requirements.
Recommendation:
COM-FSM should effectively monitor program costs for compliance with allowable costs/cost principles requirements.
Criteria:
In accordance with 2 CFR 200.319, all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition. A situation considered to be restrictive of competition includes specifying only a “brand name” product instead of allowing an equal product to be offered and describing the performance or other relevant requirements of the procurement.
Condition:
For 2 (or 40%) of 5 procurement transactions tested, aggregating $24K of $63K in total procurement costs, procurement records specified brand name in solicitations and bid, therefore limiting open competition as required by Federal requirements.
Per Program Details
Effective Date Campus Code Division Code Transaction Description Session ID Amount Funding Source
1 5/31/2022 10 104 po22-01531 apn22-013 $1,670 SEG
2 6/27/2022 10 104 po22-02805;8931 api22-1083 22,650 SEG
Total $24,320
Cause:
COM-FSM did not effectively monitor compliance with applicable procurement requirements.
Effect:
COM-FSM is in noncompliance with applicable procurement requirements.
Recommendation:
COM-FSM should effectively monitor procurement procedures to ensure that full and open competition is performed.
Criteria:
In accordance with 2 CFR 200.319, all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition. A situation considered to be restrictive of competition includes specifying only a “brand name” product instead of allowing an equal product to be offered and describing the performance or other relevant requirements of the procurement.
Condition:
For 2 (or 40%) of 5 procurement transactions tested, aggregating $24K of $63K in total procurement costs, procurement records specified brand name in solicitations and bid, therefore limiting open competition as required by Federal requirements.
Per Program Details
Effective Date Campus Code Division Code Transaction Description Session ID Amount Funding Source
1 5/31/2022 10 104 po22-01531 apn22-013 $1,670 SEG
2 6/27/2022 10 104 po22-02805;8931 api22-1083 22,650 SEG
Total $24,320
Cause:
COM-FSM did not effectively monitor compliance with applicable procurement requirements.
Effect:
COM-FSM is in noncompliance with applicable procurement requirements.
Recommendation:
COM-FSM should effectively monitor procurement procedures to ensure that full and open competition is performed.
Criteria:
In accordance with 2 CFR 200.319, all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition. A situation considered to be restrictive of competition includes specifying only a “brand name” product instead of allowing an equal product to be offered and describing the performance or other relevant requirements of the procurement.
Condition:
For 2 (or 40%) of 5 procurement transactions tested, aggregating $24K of $63K in total procurement costs, procurement records specified brand name in solicitations and bid, therefore limiting open competition as required by Federal requirements.
Per Program Details
Effective Date Campus Code Division Code Transaction Description Session ID Amount Funding Source
1 5/31/2022 10 104 po22-01531 apn22-013 $1,670 SEG
2 6/27/2022 10 104 po22-02805;8931 api22-1083 22,650 SEG
Total $24,320
Cause:
COM-FSM did not effectively monitor compliance with applicable procurement requirements.
Effect:
COM-FSM is in noncompliance with applicable procurement requirements.
Recommendation:
COM-FSM should effectively monitor procurement procedures to ensure that full and open competition is performed.
Criteria:
In accordance with applicable allowable costs/cost principles requirements, written approval of Federal awarding agency or pass-through entity must be obtained prior to incurring the capital expenditures, and costs must represent valid expenditures of the program.
Condition:
A. For 2 (or 6%) of 32 non-payroll transactions tested, aggregating $56K of $409K in total nonpayroll program costs, no written prior approval obtained prior to incurring capital expenditures.
Program Details
Effective Date Campus Code Division Code Transaction Description Session ID Amount Funding Source
1 5/31/2022 10 104 po22-01531 apn22-013 $ 1,670 SEG
2 6/27/2022 10 104 po22-02805;8931 api22-1083 22,650 SEG
Total $ 24,320
B. In 1 (or 3%) of 32 non-payroll transactions tested, aggregating $56K of $409K in total nonpayroll program costs, stipend was paid to an individual who no longer participated in the program.
Program Details
Effective Date Campus Code Division Code Transaction Description Session ID Amount Funding Source
2/1/2022 10 104 Employee: 290786 Stipend api22-0429 $ 100 SEG
No questioned cost was identified for this finding as the College subsequently obtained approval for the aforementioned capital expenditures.
Cause:
COM-FSM did not effectively monitor compliance with applicable allowable costs/cost principles requirements.
Effect:
COM-FSM is in noncompliance with applicable allowable costs/cost principles requirements.
Recommendation:
COM-FSM should effectively monitor program costs for compliance with allowable costs/cost principles requirements.
Criteria:
In accordance with applicable allowable costs/cost principles requirements, written approval of Federal awarding agency or pass-through entity must be obtained prior to incurring the capital expenditures, and costs must represent valid expenditures of the program.
Condition:
A. For 2 (or 6%) of 32 non-payroll transactions tested, aggregating $56K of $409K in total nonpayroll program costs, no written prior approval obtained prior to incurring capital expenditures.
Program Details
Effective Date Campus Code Division Code Transaction Description Session ID Amount Funding Source
1 5/31/2022 10 104 po22-01531 apn22-013 $ 1,670 SEG
2 6/27/2022 10 104 po22-02805;8931 api22-1083 22,650 SEG
Total $ 24,320
B. In 1 (or 3%) of 32 non-payroll transactions tested, aggregating $56K of $409K in total nonpayroll program costs, stipend was paid to an individual who no longer participated in the program.
Program Details
Effective Date Campus Code Division Code Transaction Description Session ID Amount Funding Source
2/1/2022 10 104 Employee: 290786 Stipend api22-0429 $ 100 SEG
No questioned cost was identified for this finding as the College subsequently obtained approval for the aforementioned capital expenditures.
Cause:
COM-FSM did not effectively monitor compliance with applicable allowable costs/cost principles requirements.
Effect:
COM-FSM is in noncompliance with applicable allowable costs/cost principles requirements.
Recommendation:
COM-FSM should effectively monitor program costs for compliance with allowable costs/cost principles requirements.
Criteria:
In accordance with applicable allowable costs/cost principles requirements, written approval of Federal awarding agency or pass-through entity must be obtained prior to incurring the capital expenditures, and costs must represent valid expenditures of the program.
Condition:
A. For 2 (or 6%) of 32 non-payroll transactions tested, aggregating $56K of $409K in total nonpayroll program costs, no written prior approval obtained prior to incurring capital expenditures.
Program Details
Effective Date Campus Code Division Code Transaction Description Session ID Amount Funding Source
1 5/31/2022 10 104 po22-01531 apn22-013 $ 1,670 SEG
2 6/27/2022 10 104 po22-02805;8931 api22-1083 22,650 SEG
Total $ 24,320
B. In 1 (or 3%) of 32 non-payroll transactions tested, aggregating $56K of $409K in total nonpayroll program costs, stipend was paid to an individual who no longer participated in the program.
Program Details
Effective Date Campus Code Division Code Transaction Description Session ID Amount Funding Source
2/1/2022 10 104 Employee: 290786 Stipend api22-0429 $ 100 SEG
No questioned cost was identified for this finding as the College subsequently obtained approval for the aforementioned capital expenditures.
Cause:
COM-FSM did not effectively monitor compliance with applicable allowable costs/cost principles requirements.
Effect:
COM-FSM is in noncompliance with applicable allowable costs/cost principles requirements.
Recommendation:
COM-FSM should effectively monitor program costs for compliance with allowable costs/cost principles requirements.
Criteria:
In accordance with 2 CFR 200.319, all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition. A situation considered to be restrictive of competition includes specifying only a “brand name” product instead of allowing an equal product to be offered and describing the performance or other relevant requirements of the procurement.
Condition:
For 2 (or 40%) of 5 procurement transactions tested, aggregating $24K of $63K in total procurement costs, procurement records specified brand name in solicitations and bid, therefore limiting open competition as required by Federal requirements.
Per Program Details
Effective Date Campus Code Division Code Transaction Description Session ID Amount Funding Source
1 5/31/2022 10 104 po22-01531 apn22-013 $1,670 SEG
2 6/27/2022 10 104 po22-02805;8931 api22-1083 22,650 SEG
Total $24,320
Cause:
COM-FSM did not effectively monitor compliance with applicable procurement requirements.
Effect:
COM-FSM is in noncompliance with applicable procurement requirements.
Recommendation:
COM-FSM should effectively monitor procurement procedures to ensure that full and open competition is performed.
Criteria:
In accordance with 2 CFR 200.319, all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition. A situation considered to be restrictive of competition includes specifying only a “brand name” product instead of allowing an equal product to be offered and describing the performance or other relevant requirements of the procurement.
Condition:
For 2 (or 40%) of 5 procurement transactions tested, aggregating $24K of $63K in total procurement costs, procurement records specified brand name in solicitations and bid, therefore limiting open competition as required by Federal requirements.
Per Program Details
Effective Date Campus Code Division Code Transaction Description Session ID Amount Funding Source
1 5/31/2022 10 104 po22-01531 apn22-013 $1,670 SEG
2 6/27/2022 10 104 po22-02805;8931 api22-1083 22,650 SEG
Total $24,320
Cause:
COM-FSM did not effectively monitor compliance with applicable procurement requirements.
Effect:
COM-FSM is in noncompliance with applicable procurement requirements.
Recommendation:
COM-FSM should effectively monitor procurement procedures to ensure that full and open competition is performed.
Criteria:
In accordance with 2 CFR 200.319, all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition. A situation considered to be restrictive of competition includes specifying only a “brand name” product instead of allowing an equal product to be offered and describing the performance or other relevant requirements of the procurement.
Condition:
For 2 (or 40%) of 5 procurement transactions tested, aggregating $24K of $63K in total procurement costs, procurement records specified brand name in solicitations and bid, therefore limiting open competition as required by Federal requirements.
Per Program Details
Effective Date Campus Code Division Code Transaction Description Session ID Amount Funding Source
1 5/31/2022 10 104 po22-01531 apn22-013 $1,670 SEG
2 6/27/2022 10 104 po22-02805;8931 api22-1083 22,650 SEG
Total $24,320
Cause:
COM-FSM did not effectively monitor compliance with applicable procurement requirements.
Effect:
COM-FSM is in noncompliance with applicable procurement requirements.
Recommendation:
COM-FSM should effectively monitor procurement procedures to ensure that full and open competition is performed.