Criteria: In accordance with 2 CFR 200.303, the College must establish and maintain effective internal controls over federal awards that provide reasonable assurance that the College is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Additionally, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. "Covered transactions" include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet other criteria as specified in 2 CFR section 180.220. All non-procurement transactions entered into by a passthrough entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215.
Condition: During our testing, three out of the four vendors selected for testing did not have documentation to ensure the vendor was not suspended or debarred at the time the transaction was entered into. Additionally, we noted the College currently does not have a suspension and debarment policy or process in place.
Questioned Costs: None.
Context: The College entered into transactions with vendors before verifying they were not suspended or debarred.
Cause: There is no control system in place to ensure there are no transactions entered into with suspended or debarred vendors.
Effect: The College could have entered into transactions with suspended or debarred vendors.
Repeat Finding: Yes, see finding 2020-003.
Recommendation: We recommend the College implement a suspension and debarment policy and corresponding procedures.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: In accordance with 2 CFR 200.303, the College must establish and maintain effective internal controls over federal awards that provide reasonable assurance that the College is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Additionally, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. "Covered transactions" include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet other criteria as specified in 2 CFR section 180.220. All non-procurement transactions entered into by a passthrough entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215.
Condition: During our testing, three out of the four vendors selected for testing did not have documentation to ensure the vendor was not suspended or debarred at the time the transaction was entered into. Additionally, we noted the College currently does not have a suspension and debarment policy or process in place.
Questioned Costs: None.
Context: The College entered into transactions with vendors before verifying they were not suspended or debarred.
Cause: There is no control system in place to ensure there are no transactions entered into with suspended or debarred vendors.
Effect: The College could have entered into transactions with suspended or debarred vendors.
Repeat Finding: Yes, see finding 2020-003.
Recommendation: We recommend the College implement a suspension and debarment policy and corresponding procedures.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: In accordance with 2 CFR 200.303, the College must establish and maintain effective internal controls over federal awards that provide reasonable assurance that the College is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Additionally, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. "Covered transactions" include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet other criteria as specified in 2 CFR section 180.220. All non-procurement transactions entered into by a passthrough entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215.
Condition: During our testing, three out of the four vendors selected for testing did not have documentation to ensure the vendor was not suspended or debarred at the time the transaction was entered into. Additionally, we noted the College currently does not have a suspension and debarment policy or process in place.
Questioned Costs: None.
Context: The College entered into transactions with vendors before verifying they were not suspended or debarred.
Cause: There is no control system in place to ensure there are no transactions entered into with suspended or debarred vendors.
Effect: The College could have entered into transactions with suspended or debarred vendors.
Repeat Finding: Yes, see finding 2020-003.
Recommendation: We recommend the College implement a suspension and debarment policy and corresponding procedures.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: In accordance with 2 CFR 200.303, the College must establish and maintain effective internal controls over federal awards that provide reasonable assurance that the College is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Additionally, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. "Covered transactions" include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet other criteria as specified in 2 CFR section 180.220. All non-procurement transactions entered into by a passthrough entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215.
Condition: During our testing, three out of the four vendors selected for testing did not have documentation to ensure the vendor was not suspended or debarred at the time the transaction was entered into. Additionally, we noted the College currently does not have a suspension and debarment policy or process in place.
Questioned Costs: None.
Context: The College entered into transactions with vendors before verifying they were not suspended or debarred.
Cause: There is no control system in place to ensure there are no transactions entered into with suspended or debarred vendors.
Effect: The College could have entered into transactions with suspended or debarred vendors.
Repeat Finding: Yes, see finding 2020-003.
Recommendation: We recommend the College implement a suspension and debarment policy and corresponding procedures.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: In accordance with 2 CFR 200.303, the College must establish and maintain effective internal controls over federal awards that provide reasonable assurance that the College is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Additionally, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. "Covered transactions" include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet other criteria as specified in 2 CFR section 180.220. All non-procurement transactions entered into by a passthrough entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215.
Condition: During our testing, three out of the four vendors selected for testing did not have documentation to ensure the vendor was not suspended or debarred at the time the transaction was entered into. Additionally, we noted the College currently does not have a suspension and debarment policy or process in place.
Questioned Costs: None.
Context: The College entered into transactions with vendors before verifying they were not suspended or debarred.
Cause: There is no control system in place to ensure there are no transactions entered into with suspended or debarred vendors.
Effect: The College could have entered into transactions with suspended or debarred vendors.
Repeat Finding: Yes, see finding 2020-003.
Recommendation: We recommend the College implement a suspension and debarment policy and corresponding procedures.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: In accordance with 2 CFR 200.303, the College must establish and maintain effective internal controls over federal awards that provide reasonable assurance that the College is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Additionally, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. "Covered transactions" include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet other criteria as specified in 2 CFR section 180.220. All non-procurement transactions entered into by a passthrough entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215.
Condition: During our testing, three out of the four vendors selected for testing did not have documentation to ensure the vendor was not suspended or debarred at the time the transaction was entered into. Additionally, we noted the College currently does not have a suspension and debarment policy or process in place.
Questioned Costs: None.
Context: The College entered into transactions with vendors before verifying they were not suspended or debarred.
Cause: There is no control system in place to ensure there are no transactions entered into with suspended or debarred vendors.
Effect: The College could have entered into transactions with suspended or debarred vendors.
Repeat Finding: Yes, see finding 2020-003.
Recommendation: We recommend the College implement a suspension and debarment policy and corresponding procedures.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: In accordance with 2 CFR 200.303, the College must establish and maintain effective internal controls over federal awards that provide reasonable assurance that the College is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Additionally, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. "Covered transactions" include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet other criteria as specified in 2 CFR section 180.220. All non-procurement transactions entered into by a passthrough entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215.
Condition: During our testing, three out of the four vendors selected for testing did not have documentation to ensure the vendor was not suspended or debarred at the time the transaction was entered into. Additionally, we noted the College currently does not have a suspension and debarment policy or process in place.
Questioned Costs: None.
Context: The College entered into transactions with vendors before verifying they were not suspended or debarred.
Cause: There is no control system in place to ensure there are no transactions entered into with suspended or debarred vendors.
Effect: The College could have entered into transactions with suspended or debarred vendors.
Repeat Finding: Yes, see finding 2020-003.
Recommendation: We recommend the College implement a suspension and debarment policy and corresponding procedures.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: In accordance with 2 CFR 200.303, the College must establish and maintain effective internal controls over federal awards that provide reasonable assurance that the College is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Additionally, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. "Covered transactions" include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet other criteria as specified in 2 CFR section 180.220. All non-procurement transactions entered into by a passthrough entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215.
Condition: During our testing, three out of the four vendors selected for testing did not have documentation to ensure the vendor was not suspended or debarred at the time the transaction was entered into. Additionally, we noted the College currently does not have a suspension and debarment policy or process in place.
Questioned Costs: None.
Context: The College entered into transactions with vendors before verifying they were not suspended or debarred.
Cause: There is no control system in place to ensure there are no transactions entered into with suspended or debarred vendors.
Effect: The College could have entered into transactions with suspended or debarred vendors.
Repeat Finding: Yes, see finding 2020-003.
Recommendation: We recommend the College implement a suspension and debarment policy and corresponding procedures.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: In accordance with 2 CFR 200.303, the College must establish and maintain effective internal controls over federal awards that provide reasonable assurance that the College is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Additionally, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. "Covered transactions" include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet other criteria as specified in 2 CFR section 180.220. All non-procurement transactions entered into by a passthrough entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215.
Condition: During our testing, three out of the four vendors selected for testing did not have documentation to ensure the vendor was not suspended or debarred at the time the transaction was entered into. Additionally, we noted the College currently does not have a suspension and debarment policy or process in place.
Questioned Costs: None.
Context: The College entered into transactions with vendors before verifying they were not suspended or debarred.
Cause: There is no control system in place to ensure there are no transactions entered into with suspended or debarred vendors.
Effect: The College could have entered into transactions with suspended or debarred vendors.
Repeat Finding: Yes, see finding 2020-003.
Recommendation: We recommend the College implement a suspension and debarment policy and corresponding procedures.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: In accordance with 2 CFR 200.303, the College must establish and maintain effective internal controls over federal awards that provide reasonable assurance that the College is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Additionally, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. "Covered transactions" include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet other criteria as specified in 2 CFR section 180.220. All non-procurement transactions entered into by a passthrough entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215.
Condition: During our testing, three out of the four vendors selected for testing did not have documentation to ensure the vendor was not suspended or debarred at the time the transaction was entered into. Additionally, we noted the College currently does not have a suspension and debarment policy or process in place.
Questioned Costs: None.
Context: The College entered into transactions with vendors before verifying they were not suspended or debarred.
Cause: There is no control system in place to ensure there are no transactions entered into with suspended or debarred vendors.
Effect: The College could have entered into transactions with suspended or debarred vendors.
Repeat Finding: Yes, see finding 2020-003.
Recommendation: We recommend the College implement a suspension and debarment policy and corresponding procedures.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: In accordance with 2 CFR 200.303, the College must establish and maintain effective internal controls over federal awards that provide reasonable assurance that the College is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Additionally, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. "Covered transactions" include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet other criteria as specified in 2 CFR section 180.220. All non-procurement transactions entered into by a passthrough entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215.
Condition: During our testing, three out of the four vendors selected for testing did not have documentation to ensure the vendor was not suspended or debarred at the time the transaction was entered into. Additionally, we noted the College currently does not have a suspension and debarment policy or process in place.
Questioned Costs: None.
Context: The College entered into transactions with vendors before verifying they were not suspended or debarred.
Cause: There is no control system in place to ensure there are no transactions entered into with suspended or debarred vendors.
Effect: The College could have entered into transactions with suspended or debarred vendors.
Repeat Finding: Yes, see finding 2020-003.
Recommendation: We recommend the College implement a suspension and debarment policy and corresponding procedures.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: In accordance with 2 CFR 200.303, the College must establish and maintain effective internal controls over federal awards that provide reasonable assurance that the College is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Additionally, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. "Covered transactions" include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet other criteria as specified in 2 CFR section 180.220. All non-procurement transactions entered into by a passthrough entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215.
Condition: During our testing, three out of the four vendors selected for testing did not have documentation to ensure the vendor was not suspended or debarred at the time the transaction was entered into. Additionally, we noted the College currently does not have a suspension and debarment policy or process in place.
Questioned Costs: None.
Context: The College entered into transactions with vendors before verifying they were not suspended or debarred.
Cause: There is no control system in place to ensure there are no transactions entered into with suspended or debarred vendors.
Effect: The College could have entered into transactions with suspended or debarred vendors.
Repeat Finding: Yes, see finding 2020-003.
Recommendation: We recommend the College implement a suspension and debarment policy and corresponding procedures.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: In accordance with 2 CFR 200.303, the College must establish and maintain effective internal controls over federal awards that provide reasonable assurance that the College is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Additionally, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. "Covered transactions" include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet other criteria as specified in 2 CFR section 180.220. All non-procurement transactions entered into by a passthrough entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215.
Condition: During our testing, three out of the four vendors selected for testing did not have documentation to ensure the vendor was not suspended or debarred at the time the transaction was entered into. Additionally, we noted the College currently does not have a suspension and debarment policy or process in place.
Questioned Costs: None.
Context: The College entered into transactions with vendors before verifying they were not suspended or debarred.
Cause: There is no control system in place to ensure there are no transactions entered into with suspended or debarred vendors.
Effect: The College could have entered into transactions with suspended or debarred vendors.
Repeat Finding: Yes, see finding 2020-003.
Recommendation: We recommend the College implement a suspension and debarment policy and corresponding procedures.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: In accordance with 2 CFR 200.303, the College must establish and maintain effective internal controls over federal awards that provide reasonable assurance that the College is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Additionally, property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the federal award identification number), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313(d)(1)).
Condition: The College did not have the percentage of federal participation in the project costs for the federal award under which the property was acquired in the property records.
Questioned Costs: None.
Context: During our testing of property and equipment purchases, it was noted that the modular building purchased with federal funds did not have the percentage of federal participation included in the property records. For the year ended June 30, 2021, costs for the purchase of the modular building were $227,056, all of which were from federal funds. Additionally, the property had not been tagged as having been purchased with federal funds.
Cause: The College did not have the percentage of federal participation as part of their property and equipment records.
Effect: The College did not meet equipment property record requirements for equipment purchased with federal funds.
Repeat Finding: No
Recommendation: We recommend the College implement policies and procedures to ensure all property and equipment purchased with federal funds includes such information in the property records to comply with the requirement.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: In accordance with 2 CFR 200.303, the College must establish and maintain effective internal controls over federal awards that provide reasonable assurance that the College is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Additionally, property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the federal award identification number), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313(d)(1)).
Condition: The College did not have the percentage of federal participation in the project costs for the federal award under which the property was acquired in the property records.
Questioned Costs: None.
Context: During our testing of property and equipment purchases, it was noted that the modular building purchased with federal funds did not have the percentage of federal participation included in the property records. For the year ended June 30, 2021, costs for the purchase of the modular building were $227,056, all of which were from federal funds. Additionally, the property had not been tagged as having been purchased with federal funds.
Cause: The College did not have the percentage of federal participation as part of their property and equipment records.
Effect: The College did not meet equipment property record requirements for equipment purchased with federal funds.
Repeat Finding: No
Recommendation: We recommend the College implement policies and procedures to ensure all property and equipment purchased with federal funds includes such information in the property records to comply with the requirement.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: The Uniform Guidance Cost Principles described in 2 CFR Part 200, Compensation, states that costs of compensation are allowable to the extent that they satisfy the specific requirements of the grant and that total compensation for individual employees is reasonable for the services rendered. Salaries and benefits are allowable for this grant as long as the job duties are a result of responding to the pandemic. In addition, 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements.
Condition: During our testing, we noted the following matters related to allowable costs and activities.
Assistance Listing Number 15.027:
• Of the fourteen payroll disbursements selected for testing, it was noted that three employees were underpaid and five were overpaid based on the information available.
Assistance Listing Number 47.076 and 93.859:
• Of the forty payroll disbursements selected for testing, it was noted that one employee was underpaid and another disbursement where the same employee was overpaid. As a result, the amount charged to the grant was correct based on the amount the employee was ultimately paid, however the payments themselves were not correct.
Assistance Listing Number 84.425K:
• Of the twenty payroll disbursements selected for testing, it was noted that one employee was underpaid.
Questioned Costs: Assistance Listing Number 15.027 - $4,007.
Context: During our testing of payroll expenditures, the College was unable to provide support for payroll costs charged to the grants. Total payroll costs charged to assistance listing numbers 15.027, 47.076/93.859 and 84.425 were $4,337,717, $763,833 and $251,977, respectively.
Cause: Due to staffing shortages, as well as the amount of time passed from the transactions being tested, the College was unable to provide support for payroll costs.
Effect: The College is unable to support payment amounts to eleven employees.
Repeat Finding: No
Recommendation: We recommend the College enhance their controls around payroll disbursements to ensure employees are paid properly.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: The Uniform Guidance Cost Principles described in 2 CFR Part 200, Compensation, states that costs of compensation are allowable to the extent that they satisfy the specific requirements of the grant and that total compensation for individual employees is reasonable for the services rendered. Salaries and benefits are allowable for this grant as long as the job duties are a result of responding to the pandemic. In addition, 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements.
Condition: During our testing, we noted the following matters related to allowable costs and activities.
Assistance Listing Number 15.027:
• Of the fourteen payroll disbursements selected for testing, it was noted that three employees were underpaid and five were overpaid based on the information available.
Assistance Listing Number 47.076 and 93.859:
• Of the forty payroll disbursements selected for testing, it was noted that one employee was underpaid and another disbursement where the same employee was overpaid. As a result, the amount charged to the grant was correct based on the amount the employee was ultimately paid, however the payments themselves were not correct.
Assistance Listing Number 84.425K:
• Of the twenty payroll disbursements selected for testing, it was noted that one employee was underpaid.
Questioned Costs: Assistance Listing Number 15.027 - $4,007.
Context: During our testing of payroll expenditures, the College was unable to provide support for payroll costs charged to the grants. Total payroll costs charged to assistance listing numbers 15.027, 47.076/93.859 and 84.425 were $4,337,717, $763,833 and $251,977, respectively.
Cause: Due to staffing shortages, as well as the amount of time passed from the transactions being tested, the College was unable to provide support for payroll costs.
Effect: The College is unable to support payment amounts to eleven employees.
Repeat Finding: No
Recommendation: We recommend the College enhance their controls around payroll disbursements to ensure employees are paid properly.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: The Uniform Guidance Cost Principles described in 2 CFR Part 200, Compensation, states that costs of compensation are allowable to the extent that they satisfy the specific requirements of the grant and that total compensation for individual employees is reasonable for the services rendered. Salaries and benefits are allowable for this grant as long as the job duties are a result of responding to the pandemic. In addition, 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements.
Condition: During our testing, we noted the following matters related to allowable costs and activities.
Assistance Listing Number 15.027:
• Of the fourteen payroll disbursements selected for testing, it was noted that three employees were underpaid and five were overpaid based on the information available.
Assistance Listing Number 47.076 and 93.859:
• Of the forty payroll disbursements selected for testing, it was noted that one employee was underpaid and another disbursement where the same employee was overpaid. As a result, the amount charged to the grant was correct based on the amount the employee was ultimately paid, however the payments themselves were not correct.
Assistance Listing Number 84.425K:
• Of the twenty payroll disbursements selected for testing, it was noted that one employee was underpaid.
Questioned Costs: Assistance Listing Number 15.027 - $4,007.
Context: During our testing of payroll expenditures, the College was unable to provide support for payroll costs charged to the grants. Total payroll costs charged to assistance listing numbers 15.027, 47.076/93.859 and 84.425 were $4,337,717, $763,833 and $251,977, respectively.
Cause: Due to staffing shortages, as well as the amount of time passed from the transactions being tested, the College was unable to provide support for payroll costs.
Effect: The College is unable to support payment amounts to eleven employees.
Repeat Finding: No
Recommendation: We recommend the College enhance their controls around payroll disbursements to ensure employees are paid properly.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: The Uniform Guidance Cost Principles described in 2 CFR Part 200, Compensation, states that costs of compensation are allowable to the extent that they satisfy the specific requirements of the grant and that total compensation for individual employees is reasonable for the services rendered. Salaries and benefits are allowable for this grant as long as the job duties are a result of responding to the pandemic. In addition, 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements.
Condition: During our testing, we noted the following matters related to allowable costs and activities.
Assistance Listing Number 15.027:
• Of the fourteen payroll disbursements selected for testing, it was noted that three employees were underpaid and five were overpaid based on the information available.
Assistance Listing Number 47.076 and 93.859:
• Of the forty payroll disbursements selected for testing, it was noted that one employee was underpaid and another disbursement where the same employee was overpaid. As a result, the amount charged to the grant was correct based on the amount the employee was ultimately paid, however the payments themselves were not correct.
Assistance Listing Number 84.425K:
• Of the twenty payroll disbursements selected for testing, it was noted that one employee was underpaid.
Questioned Costs: Assistance Listing Number 15.027 - $4,007.
Context: During our testing of payroll expenditures, the College was unable to provide support for payroll costs charged to the grants. Total payroll costs charged to assistance listing numbers 15.027, 47.076/93.859 and 84.425 were $4,337,717, $763,833 and $251,977, respectively.
Cause: Due to staffing shortages, as well as the amount of time passed from the transactions being tested, the College was unable to provide support for payroll costs.
Effect: The College is unable to support payment amounts to eleven employees.
Repeat Finding: No
Recommendation: We recommend the College enhance their controls around payroll disbursements to ensure employees are paid properly.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: The Uniform Guidance Cost Principles described in 2 CFR Part 200, Compensation, states that costs of compensation are allowable to the extent that they satisfy the specific requirements of the grant and that total compensation for individual employees is reasonable for the services rendered. Salaries and benefits are allowable for this grant as long as the job duties are a result of responding to the pandemic. In addition, 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements.
Condition: During our testing, we noted the following matters related to allowable costs and activities.
Assistance Listing Number 15.027:
• Of the fourteen payroll disbursements selected for testing, it was noted that three employees were underpaid and five were overpaid based on the information available.
Assistance Listing Number 47.076 and 93.859:
• Of the forty payroll disbursements selected for testing, it was noted that one employee was underpaid and another disbursement where the same employee was overpaid. As a result, the amount charged to the grant was correct based on the amount the employee was ultimately paid, however the payments themselves were not correct.
Assistance Listing Number 84.425K:
• Of the twenty payroll disbursements selected for testing, it was noted that one employee was underpaid.
Questioned Costs: Assistance Listing Number 15.027 - $4,007.
Context: During our testing of payroll expenditures, the College was unable to provide support for payroll costs charged to the grants. Total payroll costs charged to assistance listing numbers 15.027, 47.076/93.859 and 84.425 were $4,337,717, $763,833 and $251,977, respectively.
Cause: Due to staffing shortages, as well as the amount of time passed from the transactions being tested, the College was unable to provide support for payroll costs.
Effect: The College is unable to support payment amounts to eleven employees.
Repeat Finding: No
Recommendation: We recommend the College enhance their controls around payroll disbursements to ensure employees are paid properly.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: The Uniform Guidance Cost Principles described in 2 CFR Part 200, Compensation, states that costs of compensation are allowable to the extent that they satisfy the specific requirements of the grant and that total compensation for individual employees is reasonable for the services rendered. Salaries and benefits are allowable for this grant as long as the job duties are a result of responding to the pandemic. In addition, 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements.
Condition: During our testing, we noted the following matters related to allowable costs and activities.
Assistance Listing Number 15.027:
• Of the fourteen payroll disbursements selected for testing, it was noted that three employees were underpaid and five were overpaid based on the information available.
Assistance Listing Number 47.076 and 93.859:
• Of the forty payroll disbursements selected for testing, it was noted that one employee was underpaid and another disbursement where the same employee was overpaid. As a result, the amount charged to the grant was correct based on the amount the employee was ultimately paid, however the payments themselves were not correct.
Assistance Listing Number 84.425K:
• Of the twenty payroll disbursements selected for testing, it was noted that one employee was underpaid.
Questioned Costs: Assistance Listing Number 15.027 - $4,007.
Context: During our testing of payroll expenditures, the College was unable to provide support for payroll costs charged to the grants. Total payroll costs charged to assistance listing numbers 15.027, 47.076/93.859 and 84.425 were $4,337,717, $763,833 and $251,977, respectively.
Cause: Due to staffing shortages, as well as the amount of time passed from the transactions being tested, the College was unable to provide support for payroll costs.
Effect: The College is unable to support payment amounts to eleven employees.
Repeat Finding: No
Recommendation: We recommend the College enhance their controls around payroll disbursements to ensure employees are paid properly.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: The Uniform Guidance Cost Principles described in 2 CFR Part 200, Compensation, states that costs of compensation are allowable to the extent that they satisfy the specific requirements of the grant and that total compensation for individual employees is reasonable for the services rendered. Salaries and benefits are allowable for this grant as long as the job duties are a result of responding to the pandemic. In addition, 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements.
Condition: During our testing, we noted the following matters related to allowable costs and activities.
Assistance Listing Number 15.027:
• Of the fourteen payroll disbursements selected for testing, it was noted that three employees were underpaid and five were overpaid based on the information available.
Assistance Listing Number 47.076 and 93.859:
• Of the forty payroll disbursements selected for testing, it was noted that one employee was underpaid and another disbursement where the same employee was overpaid. As a result, the amount charged to the grant was correct based on the amount the employee was ultimately paid, however the payments themselves were not correct.
Assistance Listing Number 84.425K:
• Of the twenty payroll disbursements selected for testing, it was noted that one employee was underpaid.
Questioned Costs: Assistance Listing Number 15.027 - $4,007.
Context: During our testing of payroll expenditures, the College was unable to provide support for payroll costs charged to the grants. Total payroll costs charged to assistance listing numbers 15.027, 47.076/93.859 and 84.425 were $4,337,717, $763,833 and $251,977, respectively.
Cause: Due to staffing shortages, as well as the amount of time passed from the transactions being tested, the College was unable to provide support for payroll costs.
Effect: The College is unable to support payment amounts to eleven employees.
Repeat Finding: No
Recommendation: We recommend the College enhance their controls around payroll disbursements to ensure employees are paid properly.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: The Uniform Guidance Cost Principles described in 2 CFR Part 200, Compensation, states that costs of compensation are allowable to the extent that they satisfy the specific requirements of the grant and that total compensation for individual employees is reasonable for the services rendered. Salaries and benefits are allowable for this grant as long as the job duties are a result of responding to the pandemic. In addition, 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements.
Condition: During our testing, we noted the following matters related to allowable costs and activities.
Assistance Listing Number 15.027:
• Of the fourteen payroll disbursements selected for testing, it was noted that three employees were underpaid and five were overpaid based on the information available.
Assistance Listing Number 47.076 and 93.859:
• Of the forty payroll disbursements selected for testing, it was noted that one employee was underpaid and another disbursement where the same employee was overpaid. As a result, the amount charged to the grant was correct based on the amount the employee was ultimately paid, however the payments themselves were not correct.
Assistance Listing Number 84.425K:
• Of the twenty payroll disbursements selected for testing, it was noted that one employee was underpaid.
Questioned Costs: Assistance Listing Number 15.027 - $4,007.
Context: During our testing of payroll expenditures, the College was unable to provide support for payroll costs charged to the grants. Total payroll costs charged to assistance listing numbers 15.027, 47.076/93.859 and 84.425 were $4,337,717, $763,833 and $251,977, respectively.
Cause: Due to staffing shortages, as well as the amount of time passed from the transactions being tested, the College was unable to provide support for payroll costs.
Effect: The College is unable to support payment amounts to eleven employees.
Repeat Finding: No
Recommendation: We recommend the College enhance their controls around payroll disbursements to ensure employees are paid properly.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: The Uniform Guidance Cost Principles described in 2 CFR Part 200, Compensation, states that costs of compensation are allowable to the extent that they satisfy the specific requirements of the grant and that total compensation for individual employees is reasonable for the services rendered. Salaries and benefits are allowable for this grant as long as the job duties are a result of responding to the pandemic. In addition, 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements.
Condition: During our testing, we noted the following matters related to allowable costs and activities.
Assistance Listing Number 15.027:
• Of the fourteen payroll disbursements selected for testing, it was noted that three employees were underpaid and five were overpaid based on the information available.
Assistance Listing Number 47.076 and 93.859:
• Of the forty payroll disbursements selected for testing, it was noted that one employee was underpaid and another disbursement where the same employee was overpaid. As a result, the amount charged to the grant was correct based on the amount the employee was ultimately paid, however the payments themselves were not correct.
Assistance Listing Number 84.425K:
• Of the twenty payroll disbursements selected for testing, it was noted that one employee was underpaid.
Questioned Costs: Assistance Listing Number 15.027 - $4,007.
Context: During our testing of payroll expenditures, the College was unable to provide support for payroll costs charged to the grants. Total payroll costs charged to assistance listing numbers 15.027, 47.076/93.859 and 84.425 were $4,337,717, $763,833 and $251,977, respectively.
Cause: Due to staffing shortages, as well as the amount of time passed from the transactions being tested, the College was unable to provide support for payroll costs.
Effect: The College is unable to support payment amounts to eleven employees.
Repeat Finding: No
Recommendation: We recommend the College enhance their controls around payroll disbursements to ensure employees are paid properly.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: The Uniform Guidance Cost Principles described in 2 CFR Part 200, Compensation, states that costs of compensation are allowable to the extent that they satisfy the specific requirements of the grant and that total compensation for individual employees is reasonable for the services rendered. Salaries and benefits are allowable for this grant as long as the job duties are a result of responding to the pandemic. In addition, 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements.
Condition: During our testing, we noted the following matters related to allowable costs and activities.
Assistance Listing Number 15.027:
• Of the fourteen payroll disbursements selected for testing, it was noted that three employees were underpaid and five were overpaid based on the information available.
Assistance Listing Number 47.076 and 93.859:
• Of the forty payroll disbursements selected for testing, it was noted that one employee was underpaid and another disbursement where the same employee was overpaid. As a result, the amount charged to the grant was correct based on the amount the employee was ultimately paid, however the payments themselves were not correct.
Assistance Listing Number 84.425K:
• Of the twenty payroll disbursements selected for testing, it was noted that one employee was underpaid.
Questioned Costs: Assistance Listing Number 15.027 - $4,007.
Context: During our testing of payroll expenditures, the College was unable to provide support for payroll costs charged to the grants. Total payroll costs charged to assistance listing numbers 15.027, 47.076/93.859 and 84.425 were $4,337,717, $763,833 and $251,977, respectively.
Cause: Due to staffing shortages, as well as the amount of time passed from the transactions being tested, the College was unable to provide support for payroll costs.
Effect: The College is unable to support payment amounts to eleven employees.
Repeat Finding: No
Recommendation: We recommend the College enhance their controls around payroll disbursements to ensure employees are paid properly.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: The Uniform Guidance Cost Principles described in 2 CFR Part 200, Compensation, states that costs of compensation are allowable to the extent that they satisfy the specific requirements of the grant and that total compensation for individual employees is reasonable for the services rendered. Salaries and benefits are allowable for this grant as long as the job duties are a result of responding to the pandemic. In addition, 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements.
Condition: During our testing, we noted the following matters related to allowable costs and activities.
Assistance Listing Number 15.027:
• Of the fourteen payroll disbursements selected for testing, it was noted that three employees were underpaid and five were overpaid based on the information available.
Assistance Listing Number 47.076 and 93.859:
• Of the forty payroll disbursements selected for testing, it was noted that one employee was underpaid and another disbursement where the same employee was overpaid. As a result, the amount charged to the grant was correct based on the amount the employee was ultimately paid, however the payments themselves were not correct.
Assistance Listing Number 84.425K:
• Of the twenty payroll disbursements selected for testing, it was noted that one employee was underpaid.
Questioned Costs: Assistance Listing Number 15.027 - $4,007.
Context: During our testing of payroll expenditures, the College was unable to provide support for payroll costs charged to the grants. Total payroll costs charged to assistance listing numbers 15.027, 47.076/93.859 and 84.425 were $4,337,717, $763,833 and $251,977, respectively.
Cause: Due to staffing shortages, as well as the amount of time passed from the transactions being tested, the College was unable to provide support for payroll costs.
Effect: The College is unable to support payment amounts to eleven employees.
Repeat Finding: No
Recommendation: We recommend the College enhance their controls around payroll disbursements to ensure employees are paid properly.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: The Uniform Guidance Cost Principles described in 2 CFR Part 200, Compensation, states that costs of compensation are allowable to the extent that they satisfy the specific requirements of the grant and that total compensation for individual employees is reasonable for the services rendered. Salaries and benefits are allowable for this grant as long as the job duties are a result of responding to the pandemic. In addition, 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements.
Condition: During our testing, we noted the following matters related to allowable costs and activities.
Assistance Listing Number 15.027:
• Of the fourteen payroll disbursements selected for testing, it was noted that three employees were underpaid and five were overpaid based on the information available.
Assistance Listing Number 47.076 and 93.859:
• Of the forty payroll disbursements selected for testing, it was noted that one employee was underpaid and another disbursement where the same employee was overpaid. As a result, the amount charged to the grant was correct based on the amount the employee was ultimately paid, however the payments themselves were not correct.
Assistance Listing Number 84.425K:
• Of the twenty payroll disbursements selected for testing, it was noted that one employee was underpaid.
Questioned Costs: Assistance Listing Number 15.027 - $4,007.
Context: During our testing of payroll expenditures, the College was unable to provide support for payroll costs charged to the grants. Total payroll costs charged to assistance listing numbers 15.027, 47.076/93.859 and 84.425 were $4,337,717, $763,833 and $251,977, respectively.
Cause: Due to staffing shortages, as well as the amount of time passed from the transactions being tested, the College was unable to provide support for payroll costs.
Effect: The College is unable to support payment amounts to eleven employees.
Repeat Finding: No
Recommendation: We recommend the College enhance their controls around payroll disbursements to ensure employees are paid properly.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: The Uniform Guidance Cost Principles described in 2 CFR Part 200, Compensation, states that costs of compensation are allowable to the extent that they satisfy the specific requirements of the grant and that total compensation for individual employees is reasonable for the services rendered. Salaries and benefits are allowable for this grant as long as the job duties are a result of responding to the pandemic. In addition, 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements.
Condition: During our testing, we noted the following matters related to allowable costs and activities.
Assistance Listing Number 15.027:
• Of the fourteen payroll disbursements selected for testing, it was noted that three employees were underpaid and five were overpaid based on the information available.
Assistance Listing Number 47.076 and 93.859:
• Of the forty payroll disbursements selected for testing, it was noted that one employee was underpaid and another disbursement where the same employee was overpaid. As a result, the amount charged to the grant was correct based on the amount the employee was ultimately paid, however the payments themselves were not correct.
Assistance Listing Number 84.425K:
• Of the twenty payroll disbursements selected for testing, it was noted that one employee was underpaid.
Questioned Costs: Assistance Listing Number 15.027 - $4,007.
Context: During our testing of payroll expenditures, the College was unable to provide support for payroll costs charged to the grants. Total payroll costs charged to assistance listing numbers 15.027, 47.076/93.859 and 84.425 were $4,337,717, $763,833 and $251,977, respectively.
Cause: Due to staffing shortages, as well as the amount of time passed from the transactions being tested, the College was unable to provide support for payroll costs.
Effect: The College is unable to support payment amounts to eleven employees.
Repeat Finding: No
Recommendation: We recommend the College enhance their controls around payroll disbursements to ensure employees are paid properly.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: In accordance with 2 CFR 200.303, the College must establish and maintain effective internal controls over federal awards that provide reasonable assurance that the College is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Additionally, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. "Covered transactions" include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet other criteria as specified in 2 CFR section 180.220. All non-procurement transactions entered into by a passthrough entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215.
Condition: During our testing, three out of the four vendors selected for testing did not have documentation to ensure the vendor was not suspended or debarred at the time the transaction was entered into. Additionally, we noted the College currently does not have a suspension and debarment policy or process in place.
Questioned Costs: None.
Context: The College entered into transactions with vendors before verifying they were not suspended or debarred.
Cause: There is no control system in place to ensure there are no transactions entered into with suspended or debarred vendors.
Effect: The College could have entered into transactions with suspended or debarred vendors.
Repeat Finding: Yes, see finding 2020-003.
Recommendation: We recommend the College implement a suspension and debarment policy and corresponding procedures.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: In accordance with 2 CFR 200.303, the College must establish and maintain effective internal controls over federal awards that provide reasonable assurance that the College is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Additionally, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. "Covered transactions" include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet other criteria as specified in 2 CFR section 180.220. All non-procurement transactions entered into by a passthrough entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215.
Condition: During our testing, three out of the four vendors selected for testing did not have documentation to ensure the vendor was not suspended or debarred at the time the transaction was entered into. Additionally, we noted the College currently does not have a suspension and debarment policy or process in place.
Questioned Costs: None.
Context: The College entered into transactions with vendors before verifying they were not suspended or debarred.
Cause: There is no control system in place to ensure there are no transactions entered into with suspended or debarred vendors.
Effect: The College could have entered into transactions with suspended or debarred vendors.
Repeat Finding: Yes, see finding 2020-003.
Recommendation: We recommend the College implement a suspension and debarment policy and corresponding procedures.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: In accordance with 2 CFR 200.303, the College must establish and maintain effective internal controls over federal awards that provide reasonable assurance that the College is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Additionally, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. "Covered transactions" include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet other criteria as specified in 2 CFR section 180.220. All non-procurement transactions entered into by a passthrough entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215.
Condition: During our testing, three out of the four vendors selected for testing did not have documentation to ensure the vendor was not suspended or debarred at the time the transaction was entered into. Additionally, we noted the College currently does not have a suspension and debarment policy or process in place.
Questioned Costs: None.
Context: The College entered into transactions with vendors before verifying they were not suspended or debarred.
Cause: There is no control system in place to ensure there are no transactions entered into with suspended or debarred vendors.
Effect: The College could have entered into transactions with suspended or debarred vendors.
Repeat Finding: Yes, see finding 2020-003.
Recommendation: We recommend the College implement a suspension and debarment policy and corresponding procedures.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: In accordance with 2 CFR 200.303, the College must establish and maintain effective internal controls over federal awards that provide reasonable assurance that the College is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Additionally, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. "Covered transactions" include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet other criteria as specified in 2 CFR section 180.220. All non-procurement transactions entered into by a passthrough entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215.
Condition: During our testing, three out of the four vendors selected for testing did not have documentation to ensure the vendor was not suspended or debarred at the time the transaction was entered into. Additionally, we noted the College currently does not have a suspension and debarment policy or process in place.
Questioned Costs: None.
Context: The College entered into transactions with vendors before verifying they were not suspended or debarred.
Cause: There is no control system in place to ensure there are no transactions entered into with suspended or debarred vendors.
Effect: The College could have entered into transactions with suspended or debarred vendors.
Repeat Finding: Yes, see finding 2020-003.
Recommendation: We recommend the College implement a suspension and debarment policy and corresponding procedures.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: In accordance with 2 CFR 200.303, the College must establish and maintain effective internal controls over federal awards that provide reasonable assurance that the College is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Additionally, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. "Covered transactions" include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet other criteria as specified in 2 CFR section 180.220. All non-procurement transactions entered into by a passthrough entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215.
Condition: During our testing, three out of the four vendors selected for testing did not have documentation to ensure the vendor was not suspended or debarred at the time the transaction was entered into. Additionally, we noted the College currently does not have a suspension and debarment policy or process in place.
Questioned Costs: None.
Context: The College entered into transactions with vendors before verifying they were not suspended or debarred.
Cause: There is no control system in place to ensure there are no transactions entered into with suspended or debarred vendors.
Effect: The College could have entered into transactions with suspended or debarred vendors.
Repeat Finding: Yes, see finding 2020-003.
Recommendation: We recommend the College implement a suspension and debarment policy and corresponding procedures.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: In accordance with 2 CFR 200.303, the College must establish and maintain effective internal controls over federal awards that provide reasonable assurance that the College is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Additionally, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. "Covered transactions" include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet other criteria as specified in 2 CFR section 180.220. All non-procurement transactions entered into by a passthrough entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215.
Condition: During our testing, three out of the four vendors selected for testing did not have documentation to ensure the vendor was not suspended or debarred at the time the transaction was entered into. Additionally, we noted the College currently does not have a suspension and debarment policy or process in place.
Questioned Costs: None.
Context: The College entered into transactions with vendors before verifying they were not suspended or debarred.
Cause: There is no control system in place to ensure there are no transactions entered into with suspended or debarred vendors.
Effect: The College could have entered into transactions with suspended or debarred vendors.
Repeat Finding: Yes, see finding 2020-003.
Recommendation: We recommend the College implement a suspension and debarment policy and corresponding procedures.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: In accordance with 2 CFR 200.303, the College must establish and maintain effective internal controls over federal awards that provide reasonable assurance that the College is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Additionally, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. "Covered transactions" include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet other criteria as specified in 2 CFR section 180.220. All non-procurement transactions entered into by a passthrough entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215.
Condition: During our testing, three out of the four vendors selected for testing did not have documentation to ensure the vendor was not suspended or debarred at the time the transaction was entered into. Additionally, we noted the College currently does not have a suspension and debarment policy or process in place.
Questioned Costs: None.
Context: The College entered into transactions with vendors before verifying they were not suspended or debarred.
Cause: There is no control system in place to ensure there are no transactions entered into with suspended or debarred vendors.
Effect: The College could have entered into transactions with suspended or debarred vendors.
Repeat Finding: Yes, see finding 2020-003.
Recommendation: We recommend the College implement a suspension and debarment policy and corresponding procedures.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: In accordance with 2 CFR 200.303, the College must establish and maintain effective internal controls over federal awards that provide reasonable assurance that the College is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Additionally, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. "Covered transactions" include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet other criteria as specified in 2 CFR section 180.220. All non-procurement transactions entered into by a passthrough entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215.
Condition: During our testing, three out of the four vendors selected for testing did not have documentation to ensure the vendor was not suspended or debarred at the time the transaction was entered into. Additionally, we noted the College currently does not have a suspension and debarment policy or process in place.
Questioned Costs: None.
Context: The College entered into transactions with vendors before verifying they were not suspended or debarred.
Cause: There is no control system in place to ensure there are no transactions entered into with suspended or debarred vendors.
Effect: The College could have entered into transactions with suspended or debarred vendors.
Repeat Finding: Yes, see finding 2020-003.
Recommendation: We recommend the College implement a suspension and debarment policy and corresponding procedures.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: In accordance with 2 CFR 200.303, the College must establish and maintain effective internal controls over federal awards that provide reasonable assurance that the College is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Additionally, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. "Covered transactions" include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet other criteria as specified in 2 CFR section 180.220. All non-procurement transactions entered into by a passthrough entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215.
Condition: During our testing, three out of the four vendors selected for testing did not have documentation to ensure the vendor was not suspended or debarred at the time the transaction was entered into. Additionally, we noted the College currently does not have a suspension and debarment policy or process in place.
Questioned Costs: None.
Context: The College entered into transactions with vendors before verifying they were not suspended or debarred.
Cause: There is no control system in place to ensure there are no transactions entered into with suspended or debarred vendors.
Effect: The College could have entered into transactions with suspended or debarred vendors.
Repeat Finding: Yes, see finding 2020-003.
Recommendation: We recommend the College implement a suspension and debarment policy and corresponding procedures.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: In accordance with 2 CFR 200.303, the College must establish and maintain effective internal controls over federal awards that provide reasonable assurance that the College is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Additionally, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. "Covered transactions" include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet other criteria as specified in 2 CFR section 180.220. All non-procurement transactions entered into by a passthrough entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215.
Condition: During our testing, three out of the four vendors selected for testing did not have documentation to ensure the vendor was not suspended or debarred at the time the transaction was entered into. Additionally, we noted the College currently does not have a suspension and debarment policy or process in place.
Questioned Costs: None.
Context: The College entered into transactions with vendors before verifying they were not suspended or debarred.
Cause: There is no control system in place to ensure there are no transactions entered into with suspended or debarred vendors.
Effect: The College could have entered into transactions with suspended or debarred vendors.
Repeat Finding: Yes, see finding 2020-003.
Recommendation: We recommend the College implement a suspension and debarment policy and corresponding procedures.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: In accordance with 2 CFR 200.303, the College must establish and maintain effective internal controls over federal awards that provide reasonable assurance that the College is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Additionally, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. "Covered transactions" include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet other criteria as specified in 2 CFR section 180.220. All non-procurement transactions entered into by a passthrough entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215.
Condition: During our testing, three out of the four vendors selected for testing did not have documentation to ensure the vendor was not suspended or debarred at the time the transaction was entered into. Additionally, we noted the College currently does not have a suspension and debarment policy or process in place.
Questioned Costs: None.
Context: The College entered into transactions with vendors before verifying they were not suspended or debarred.
Cause: There is no control system in place to ensure there are no transactions entered into with suspended or debarred vendors.
Effect: The College could have entered into transactions with suspended or debarred vendors.
Repeat Finding: Yes, see finding 2020-003.
Recommendation: We recommend the College implement a suspension and debarment policy and corresponding procedures.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: In accordance with 2 CFR 200.303, the College must establish and maintain effective internal controls over federal awards that provide reasonable assurance that the College is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Additionally, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. "Covered transactions" include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet other criteria as specified in 2 CFR section 180.220. All non-procurement transactions entered into by a passthrough entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215.
Condition: During our testing, three out of the four vendors selected for testing did not have documentation to ensure the vendor was not suspended or debarred at the time the transaction was entered into. Additionally, we noted the College currently does not have a suspension and debarment policy or process in place.
Questioned Costs: None.
Context: The College entered into transactions with vendors before verifying they were not suspended or debarred.
Cause: There is no control system in place to ensure there are no transactions entered into with suspended or debarred vendors.
Effect: The College could have entered into transactions with suspended or debarred vendors.
Repeat Finding: Yes, see finding 2020-003.
Recommendation: We recommend the College implement a suspension and debarment policy and corresponding procedures.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: In accordance with 2 CFR 200.303, the College must establish and maintain effective internal controls over federal awards that provide reasonable assurance that the College is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Additionally, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. "Covered transactions" include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet other criteria as specified in 2 CFR section 180.220. All non-procurement transactions entered into by a passthrough entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215.
Condition: During our testing, three out of the four vendors selected for testing did not have documentation to ensure the vendor was not suspended or debarred at the time the transaction was entered into. Additionally, we noted the College currently does not have a suspension and debarment policy or process in place.
Questioned Costs: None.
Context: The College entered into transactions with vendors before verifying they were not suspended or debarred.
Cause: There is no control system in place to ensure there are no transactions entered into with suspended or debarred vendors.
Effect: The College could have entered into transactions with suspended or debarred vendors.
Repeat Finding: Yes, see finding 2020-003.
Recommendation: We recommend the College implement a suspension and debarment policy and corresponding procedures.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: In accordance with 2 CFR 200.303, the College must establish and maintain effective internal controls over federal awards that provide reasonable assurance that the College is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Additionally, property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the federal award identification number), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313(d)(1)).
Condition: The College did not have the percentage of federal participation in the project costs for the federal award under which the property was acquired in the property records.
Questioned Costs: None.
Context: During our testing of property and equipment purchases, it was noted that the modular building purchased with federal funds did not have the percentage of federal participation included in the property records. For the year ended June 30, 2021, costs for the purchase of the modular building were $227,056, all of which were from federal funds. Additionally, the property had not been tagged as having been purchased with federal funds.
Cause: The College did not have the percentage of federal participation as part of their property and equipment records.
Effect: The College did not meet equipment property record requirements for equipment purchased with federal funds.
Repeat Finding: No
Recommendation: We recommend the College implement policies and procedures to ensure all property and equipment purchased with federal funds includes such information in the property records to comply with the requirement.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: In accordance with 2 CFR 200.303, the College must establish and maintain effective internal controls over federal awards that provide reasonable assurance that the College is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Additionally, property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the federal award identification number), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313(d)(1)).
Condition: The College did not have the percentage of federal participation in the project costs for the federal award under which the property was acquired in the property records.
Questioned Costs: None.
Context: During our testing of property and equipment purchases, it was noted that the modular building purchased with federal funds did not have the percentage of federal participation included in the property records. For the year ended June 30, 2021, costs for the purchase of the modular building were $227,056, all of which were from federal funds. Additionally, the property had not been tagged as having been purchased with federal funds.
Cause: The College did not have the percentage of federal participation as part of their property and equipment records.
Effect: The College did not meet equipment property record requirements for equipment purchased with federal funds.
Repeat Finding: No
Recommendation: We recommend the College implement policies and procedures to ensure all property and equipment purchased with federal funds includes such information in the property records to comply with the requirement.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: The Uniform Guidance Cost Principles described in 2 CFR Part 200, Compensation, states that costs of compensation are allowable to the extent that they satisfy the specific requirements of the grant and that total compensation for individual employees is reasonable for the services rendered. Salaries and benefits are allowable for this grant as long as the job duties are a result of responding to the pandemic. In addition, 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements.
Condition: During our testing, we noted the following matters related to allowable costs and activities.
Assistance Listing Number 15.027:
• Of the fourteen payroll disbursements selected for testing, it was noted that three employees were underpaid and five were overpaid based on the information available.
Assistance Listing Number 47.076 and 93.859:
• Of the forty payroll disbursements selected for testing, it was noted that one employee was underpaid and another disbursement where the same employee was overpaid. As a result, the amount charged to the grant was correct based on the amount the employee was ultimately paid, however the payments themselves were not correct.
Assistance Listing Number 84.425K:
• Of the twenty payroll disbursements selected for testing, it was noted that one employee was underpaid.
Questioned Costs: Assistance Listing Number 15.027 - $4,007.
Context: During our testing of payroll expenditures, the College was unable to provide support for payroll costs charged to the grants. Total payroll costs charged to assistance listing numbers 15.027, 47.076/93.859 and 84.425 were $4,337,717, $763,833 and $251,977, respectively.
Cause: Due to staffing shortages, as well as the amount of time passed from the transactions being tested, the College was unable to provide support for payroll costs.
Effect: The College is unable to support payment amounts to eleven employees.
Repeat Finding: No
Recommendation: We recommend the College enhance their controls around payroll disbursements to ensure employees are paid properly.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: The Uniform Guidance Cost Principles described in 2 CFR Part 200, Compensation, states that costs of compensation are allowable to the extent that they satisfy the specific requirements of the grant and that total compensation for individual employees is reasonable for the services rendered. Salaries and benefits are allowable for this grant as long as the job duties are a result of responding to the pandemic. In addition, 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements.
Condition: During our testing, we noted the following matters related to allowable costs and activities.
Assistance Listing Number 15.027:
• Of the fourteen payroll disbursements selected for testing, it was noted that three employees were underpaid and five were overpaid based on the information available.
Assistance Listing Number 47.076 and 93.859:
• Of the forty payroll disbursements selected for testing, it was noted that one employee was underpaid and another disbursement where the same employee was overpaid. As a result, the amount charged to the grant was correct based on the amount the employee was ultimately paid, however the payments themselves were not correct.
Assistance Listing Number 84.425K:
• Of the twenty payroll disbursements selected for testing, it was noted that one employee was underpaid.
Questioned Costs: Assistance Listing Number 15.027 - $4,007.
Context: During our testing of payroll expenditures, the College was unable to provide support for payroll costs charged to the grants. Total payroll costs charged to assistance listing numbers 15.027, 47.076/93.859 and 84.425 were $4,337,717, $763,833 and $251,977, respectively.
Cause: Due to staffing shortages, as well as the amount of time passed from the transactions being tested, the College was unable to provide support for payroll costs.
Effect: The College is unable to support payment amounts to eleven employees.
Repeat Finding: No
Recommendation: We recommend the College enhance their controls around payroll disbursements to ensure employees are paid properly.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: The Uniform Guidance Cost Principles described in 2 CFR Part 200, Compensation, states that costs of compensation are allowable to the extent that they satisfy the specific requirements of the grant and that total compensation for individual employees is reasonable for the services rendered. Salaries and benefits are allowable for this grant as long as the job duties are a result of responding to the pandemic. In addition, 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements.
Condition: During our testing, we noted the following matters related to allowable costs and activities.
Assistance Listing Number 15.027:
• Of the fourteen payroll disbursements selected for testing, it was noted that three employees were underpaid and five were overpaid based on the information available.
Assistance Listing Number 47.076 and 93.859:
• Of the forty payroll disbursements selected for testing, it was noted that one employee was underpaid and another disbursement where the same employee was overpaid. As a result, the amount charged to the grant was correct based on the amount the employee was ultimately paid, however the payments themselves were not correct.
Assistance Listing Number 84.425K:
• Of the twenty payroll disbursements selected for testing, it was noted that one employee was underpaid.
Questioned Costs: Assistance Listing Number 15.027 - $4,007.
Context: During our testing of payroll expenditures, the College was unable to provide support for payroll costs charged to the grants. Total payroll costs charged to assistance listing numbers 15.027, 47.076/93.859 and 84.425 were $4,337,717, $763,833 and $251,977, respectively.
Cause: Due to staffing shortages, as well as the amount of time passed from the transactions being tested, the College was unable to provide support for payroll costs.
Effect: The College is unable to support payment amounts to eleven employees.
Repeat Finding: No
Recommendation: We recommend the College enhance their controls around payroll disbursements to ensure employees are paid properly.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: The Uniform Guidance Cost Principles described in 2 CFR Part 200, Compensation, states that costs of compensation are allowable to the extent that they satisfy the specific requirements of the grant and that total compensation for individual employees is reasonable for the services rendered. Salaries and benefits are allowable for this grant as long as the job duties are a result of responding to the pandemic. In addition, 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements.
Condition: During our testing, we noted the following matters related to allowable costs and activities.
Assistance Listing Number 15.027:
• Of the fourteen payroll disbursements selected for testing, it was noted that three employees were underpaid and five were overpaid based on the information available.
Assistance Listing Number 47.076 and 93.859:
• Of the forty payroll disbursements selected for testing, it was noted that one employee was underpaid and another disbursement where the same employee was overpaid. As a result, the amount charged to the grant was correct based on the amount the employee was ultimately paid, however the payments themselves were not correct.
Assistance Listing Number 84.425K:
• Of the twenty payroll disbursements selected for testing, it was noted that one employee was underpaid.
Questioned Costs: Assistance Listing Number 15.027 - $4,007.
Context: During our testing of payroll expenditures, the College was unable to provide support for payroll costs charged to the grants. Total payroll costs charged to assistance listing numbers 15.027, 47.076/93.859 and 84.425 were $4,337,717, $763,833 and $251,977, respectively.
Cause: Due to staffing shortages, as well as the amount of time passed from the transactions being tested, the College was unable to provide support for payroll costs.
Effect: The College is unable to support payment amounts to eleven employees.
Repeat Finding: No
Recommendation: We recommend the College enhance their controls around payroll disbursements to ensure employees are paid properly.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: The Uniform Guidance Cost Principles described in 2 CFR Part 200, Compensation, states that costs of compensation are allowable to the extent that they satisfy the specific requirements of the grant and that total compensation for individual employees is reasonable for the services rendered. Salaries and benefits are allowable for this grant as long as the job duties are a result of responding to the pandemic. In addition, 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements.
Condition: During our testing, we noted the following matters related to allowable costs and activities.
Assistance Listing Number 15.027:
• Of the fourteen payroll disbursements selected for testing, it was noted that three employees were underpaid and five were overpaid based on the information available.
Assistance Listing Number 47.076 and 93.859:
• Of the forty payroll disbursements selected for testing, it was noted that one employee was underpaid and another disbursement where the same employee was overpaid. As a result, the amount charged to the grant was correct based on the amount the employee was ultimately paid, however the payments themselves were not correct.
Assistance Listing Number 84.425K:
• Of the twenty payroll disbursements selected for testing, it was noted that one employee was underpaid.
Questioned Costs: Assistance Listing Number 15.027 - $4,007.
Context: During our testing of payroll expenditures, the College was unable to provide support for payroll costs charged to the grants. Total payroll costs charged to assistance listing numbers 15.027, 47.076/93.859 and 84.425 were $4,337,717, $763,833 and $251,977, respectively.
Cause: Due to staffing shortages, as well as the amount of time passed from the transactions being tested, the College was unable to provide support for payroll costs.
Effect: The College is unable to support payment amounts to eleven employees.
Repeat Finding: No
Recommendation: We recommend the College enhance their controls around payroll disbursements to ensure employees are paid properly.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: The Uniform Guidance Cost Principles described in 2 CFR Part 200, Compensation, states that costs of compensation are allowable to the extent that they satisfy the specific requirements of the grant and that total compensation for individual employees is reasonable for the services rendered. Salaries and benefits are allowable for this grant as long as the job duties are a result of responding to the pandemic. In addition, 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements.
Condition: During our testing, we noted the following matters related to allowable costs and activities.
Assistance Listing Number 15.027:
• Of the fourteen payroll disbursements selected for testing, it was noted that three employees were underpaid and five were overpaid based on the information available.
Assistance Listing Number 47.076 and 93.859:
• Of the forty payroll disbursements selected for testing, it was noted that one employee was underpaid and another disbursement where the same employee was overpaid. As a result, the amount charged to the grant was correct based on the amount the employee was ultimately paid, however the payments themselves were not correct.
Assistance Listing Number 84.425K:
• Of the twenty payroll disbursements selected for testing, it was noted that one employee was underpaid.
Questioned Costs: Assistance Listing Number 15.027 - $4,007.
Context: During our testing of payroll expenditures, the College was unable to provide support for payroll costs charged to the grants. Total payroll costs charged to assistance listing numbers 15.027, 47.076/93.859 and 84.425 were $4,337,717, $763,833 and $251,977, respectively.
Cause: Due to staffing shortages, as well as the amount of time passed from the transactions being tested, the College was unable to provide support for payroll costs.
Effect: The College is unable to support payment amounts to eleven employees.
Repeat Finding: No
Recommendation: We recommend the College enhance their controls around payroll disbursements to ensure employees are paid properly.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: The Uniform Guidance Cost Principles described in 2 CFR Part 200, Compensation, states that costs of compensation are allowable to the extent that they satisfy the specific requirements of the grant and that total compensation for individual employees is reasonable for the services rendered. Salaries and benefits are allowable for this grant as long as the job duties are a result of responding to the pandemic. In addition, 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements.
Condition: During our testing, we noted the following matters related to allowable costs and activities.
Assistance Listing Number 15.027:
• Of the fourteen payroll disbursements selected for testing, it was noted that three employees were underpaid and five were overpaid based on the information available.
Assistance Listing Number 47.076 and 93.859:
• Of the forty payroll disbursements selected for testing, it was noted that one employee was underpaid and another disbursement where the same employee was overpaid. As a result, the amount charged to the grant was correct based on the amount the employee was ultimately paid, however the payments themselves were not correct.
Assistance Listing Number 84.425K:
• Of the twenty payroll disbursements selected for testing, it was noted that one employee was underpaid.
Questioned Costs: Assistance Listing Number 15.027 - $4,007.
Context: During our testing of payroll expenditures, the College was unable to provide support for payroll costs charged to the grants. Total payroll costs charged to assistance listing numbers 15.027, 47.076/93.859 and 84.425 were $4,337,717, $763,833 and $251,977, respectively.
Cause: Due to staffing shortages, as well as the amount of time passed from the transactions being tested, the College was unable to provide support for payroll costs.
Effect: The College is unable to support payment amounts to eleven employees.
Repeat Finding: No
Recommendation: We recommend the College enhance their controls around payroll disbursements to ensure employees are paid properly.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: The Uniform Guidance Cost Principles described in 2 CFR Part 200, Compensation, states that costs of compensation are allowable to the extent that they satisfy the specific requirements of the grant and that total compensation for individual employees is reasonable for the services rendered. Salaries and benefits are allowable for this grant as long as the job duties are a result of responding to the pandemic. In addition, 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements.
Condition: During our testing, we noted the following matters related to allowable costs and activities.
Assistance Listing Number 15.027:
• Of the fourteen payroll disbursements selected for testing, it was noted that three employees were underpaid and five were overpaid based on the information available.
Assistance Listing Number 47.076 and 93.859:
• Of the forty payroll disbursements selected for testing, it was noted that one employee was underpaid and another disbursement where the same employee was overpaid. As a result, the amount charged to the grant was correct based on the amount the employee was ultimately paid, however the payments themselves were not correct.
Assistance Listing Number 84.425K:
• Of the twenty payroll disbursements selected for testing, it was noted that one employee was underpaid.
Questioned Costs: Assistance Listing Number 15.027 - $4,007.
Context: During our testing of payroll expenditures, the College was unable to provide support for payroll costs charged to the grants. Total payroll costs charged to assistance listing numbers 15.027, 47.076/93.859 and 84.425 were $4,337,717, $763,833 and $251,977, respectively.
Cause: Due to staffing shortages, as well as the amount of time passed from the transactions being tested, the College was unable to provide support for payroll costs.
Effect: The College is unable to support payment amounts to eleven employees.
Repeat Finding: No
Recommendation: We recommend the College enhance their controls around payroll disbursements to ensure employees are paid properly.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: The Uniform Guidance Cost Principles described in 2 CFR Part 200, Compensation, states that costs of compensation are allowable to the extent that they satisfy the specific requirements of the grant and that total compensation for individual employees is reasonable for the services rendered. Salaries and benefits are allowable for this grant as long as the job duties are a result of responding to the pandemic. In addition, 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements.
Condition: During our testing, we noted the following matters related to allowable costs and activities.
Assistance Listing Number 15.027:
• Of the fourteen payroll disbursements selected for testing, it was noted that three employees were underpaid and five were overpaid based on the information available.
Assistance Listing Number 47.076 and 93.859:
• Of the forty payroll disbursements selected for testing, it was noted that one employee was underpaid and another disbursement where the same employee was overpaid. As a result, the amount charged to the grant was correct based on the amount the employee was ultimately paid, however the payments themselves were not correct.
Assistance Listing Number 84.425K:
• Of the twenty payroll disbursements selected for testing, it was noted that one employee was underpaid.
Questioned Costs: Assistance Listing Number 15.027 - $4,007.
Context: During our testing of payroll expenditures, the College was unable to provide support for payroll costs charged to the grants. Total payroll costs charged to assistance listing numbers 15.027, 47.076/93.859 and 84.425 were $4,337,717, $763,833 and $251,977, respectively.
Cause: Due to staffing shortages, as well as the amount of time passed from the transactions being tested, the College was unable to provide support for payroll costs.
Effect: The College is unable to support payment amounts to eleven employees.
Repeat Finding: No
Recommendation: We recommend the College enhance their controls around payroll disbursements to ensure employees are paid properly.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: The Uniform Guidance Cost Principles described in 2 CFR Part 200, Compensation, states that costs of compensation are allowable to the extent that they satisfy the specific requirements of the grant and that total compensation for individual employees is reasonable for the services rendered. Salaries and benefits are allowable for this grant as long as the job duties are a result of responding to the pandemic. In addition, 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements.
Condition: During our testing, we noted the following matters related to allowable costs and activities.
Assistance Listing Number 15.027:
• Of the fourteen payroll disbursements selected for testing, it was noted that three employees were underpaid and five were overpaid based on the information available.
Assistance Listing Number 47.076 and 93.859:
• Of the forty payroll disbursements selected for testing, it was noted that one employee was underpaid and another disbursement where the same employee was overpaid. As a result, the amount charged to the grant was correct based on the amount the employee was ultimately paid, however the payments themselves were not correct.
Assistance Listing Number 84.425K:
• Of the twenty payroll disbursements selected for testing, it was noted that one employee was underpaid.
Questioned Costs: Assistance Listing Number 15.027 - $4,007.
Context: During our testing of payroll expenditures, the College was unable to provide support for payroll costs charged to the grants. Total payroll costs charged to assistance listing numbers 15.027, 47.076/93.859 and 84.425 were $4,337,717, $763,833 and $251,977, respectively.
Cause: Due to staffing shortages, as well as the amount of time passed from the transactions being tested, the College was unable to provide support for payroll costs.
Effect: The College is unable to support payment amounts to eleven employees.
Repeat Finding: No
Recommendation: We recommend the College enhance their controls around payroll disbursements to ensure employees are paid properly.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: The Uniform Guidance Cost Principles described in 2 CFR Part 200, Compensation, states that costs of compensation are allowable to the extent that they satisfy the specific requirements of the grant and that total compensation for individual employees is reasonable for the services rendered. Salaries and benefits are allowable for this grant as long as the job duties are a result of responding to the pandemic. In addition, 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements.
Condition: During our testing, we noted the following matters related to allowable costs and activities.
Assistance Listing Number 15.027:
• Of the fourteen payroll disbursements selected for testing, it was noted that three employees were underpaid and five were overpaid based on the information available.
Assistance Listing Number 47.076 and 93.859:
• Of the forty payroll disbursements selected for testing, it was noted that one employee was underpaid and another disbursement where the same employee was overpaid. As a result, the amount charged to the grant was correct based on the amount the employee was ultimately paid, however the payments themselves were not correct.
Assistance Listing Number 84.425K:
• Of the twenty payroll disbursements selected for testing, it was noted that one employee was underpaid.
Questioned Costs: Assistance Listing Number 15.027 - $4,007.
Context: During our testing of payroll expenditures, the College was unable to provide support for payroll costs charged to the grants. Total payroll costs charged to assistance listing numbers 15.027, 47.076/93.859 and 84.425 were $4,337,717, $763,833 and $251,977, respectively.
Cause: Due to staffing shortages, as well as the amount of time passed from the transactions being tested, the College was unable to provide support for payroll costs.
Effect: The College is unable to support payment amounts to eleven employees.
Repeat Finding: No
Recommendation: We recommend the College enhance their controls around payroll disbursements to ensure employees are paid properly.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: The Uniform Guidance Cost Principles described in 2 CFR Part 200, Compensation, states that costs of compensation are allowable to the extent that they satisfy the specific requirements of the grant and that total compensation for individual employees is reasonable for the services rendered. Salaries and benefits are allowable for this grant as long as the job duties are a result of responding to the pandemic. In addition, 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements.
Condition: During our testing, we noted the following matters related to allowable costs and activities.
Assistance Listing Number 15.027:
• Of the fourteen payroll disbursements selected for testing, it was noted that three employees were underpaid and five were overpaid based on the information available.
Assistance Listing Number 47.076 and 93.859:
• Of the forty payroll disbursements selected for testing, it was noted that one employee was underpaid and another disbursement where the same employee was overpaid. As a result, the amount charged to the grant was correct based on the amount the employee was ultimately paid, however the payments themselves were not correct.
Assistance Listing Number 84.425K:
• Of the twenty payroll disbursements selected for testing, it was noted that one employee was underpaid.
Questioned Costs: Assistance Listing Number 15.027 - $4,007.
Context: During our testing of payroll expenditures, the College was unable to provide support for payroll costs charged to the grants. Total payroll costs charged to assistance listing numbers 15.027, 47.076/93.859 and 84.425 were $4,337,717, $763,833 and $251,977, respectively.
Cause: Due to staffing shortages, as well as the amount of time passed from the transactions being tested, the College was unable to provide support for payroll costs.
Effect: The College is unable to support payment amounts to eleven employees.
Repeat Finding: No
Recommendation: We recommend the College enhance their controls around payroll disbursements to ensure employees are paid properly.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.
Criteria: The Uniform Guidance Cost Principles described in 2 CFR Part 200, Compensation, states that costs of compensation are allowable to the extent that they satisfy the specific requirements of the grant and that total compensation for individual employees is reasonable for the services rendered. Salaries and benefits are allowable for this grant as long as the job duties are a result of responding to the pandemic. In addition, 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements.
Condition: During our testing, we noted the following matters related to allowable costs and activities.
Assistance Listing Number 15.027:
• Of the fourteen payroll disbursements selected for testing, it was noted that three employees were underpaid and five were overpaid based on the information available.
Assistance Listing Number 47.076 and 93.859:
• Of the forty payroll disbursements selected for testing, it was noted that one employee was underpaid and another disbursement where the same employee was overpaid. As a result, the amount charged to the grant was correct based on the amount the employee was ultimately paid, however the payments themselves were not correct.
Assistance Listing Number 84.425K:
• Of the twenty payroll disbursements selected for testing, it was noted that one employee was underpaid.
Questioned Costs: Assistance Listing Number 15.027 - $4,007.
Context: During our testing of payroll expenditures, the College was unable to provide support for payroll costs charged to the grants. Total payroll costs charged to assistance listing numbers 15.027, 47.076/93.859 and 84.425 were $4,337,717, $763,833 and $251,977, respectively.
Cause: Due to staffing shortages, as well as the amount of time passed from the transactions being tested, the College was unable to provide support for payroll costs.
Effect: The College is unable to support payment amounts to eleven employees.
Repeat Finding: No
Recommendation: We recommend the College enhance their controls around payroll disbursements to ensure employees are paid properly.
Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.