FAC Explorer

Audit 36169

FY End
2022-06-30
Total Expended
$20.73M
Findings
40
Programs
20
Organization: Western New Mexico University (NM)
Year: 2022 Accepted: 2023-01-02
Auditor: Mp Group INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
31952 2022-002 Significant Deficiency - I
31953 2022-003 Significant Deficiency - L
31954 2022-002 Significant Deficiency - I
31955 2022-003 Significant Deficiency - L
31956 2022-002 Significant Deficiency - I
31957 2022-003 Significant Deficiency - L
31958 2022-002 Significant Deficiency - I
31959 2022-002 Significant Deficiency - I
31960 2022-002 Significant Deficiency - I
31961 2022-002 Significant Deficiency - I
31962 2022-002 Significant Deficiency - I
31963 2022-002 Significant Deficiency - I
31964 2022-002 Significant Deficiency - I
31965 2022-002 Significant Deficiency - I
31966 2022-002 Significant Deficiency - I
31967 2022-002 Significant Deficiency - I
31968 2022-002 Significant Deficiency - I
31969 2022-002 Significant Deficiency - I
31970 2022-002 Significant Deficiency - I
31971 2022-002 Significant Deficiency - I
608394 2022-002 Significant Deficiency - I
608395 2022-003 Significant Deficiency - L
608396 2022-002 Significant Deficiency - I
608397 2022-003 Significant Deficiency - L
608398 2022-002 Significant Deficiency - I
608399 2022-003 Significant Deficiency - L
608400 2022-002 Significant Deficiency - I
608401 2022-002 Significant Deficiency - I
608402 2022-002 Significant Deficiency - I
608403 2022-002 Significant Deficiency - I
608404 2022-002 Significant Deficiency - I
608405 2022-002 Significant Deficiency - I
608406 2022-002 Significant Deficiency - I
608407 2022-002 Significant Deficiency - I
608408 2022-002 Significant Deficiency - I
608409 2022-002 Significant Deficiency - I
608410 2022-002 Significant Deficiency - I
608411 2022-002 Significant Deficiency - I
608412 2022-002 Significant Deficiency - I
608413 2022-002 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $10.93M - 0
84.063 Federal Pell Grant Program $4.15M - 0
93.575 Child Care and Development Block Grant $364,721 - 1
84.425 Education Stabilization Fund $276,181 Yes 2
84.033 Federal Work-Study Program $203,599 - 0
93.558 Temporary Assistance for Needy Families $136,861 - 1
84.007 Federal Supplemental Educational Opportunity Grants $120,145 - 0
95.001 High Intensity Drug Trafficking Areas Program $116,536 - 1
93.658 Foster Care_title IV-E $113,446 - 1
84.048 Career and Technical Education -- Basic Grants to States $92,182 - 1
10.326 Capacity Building for Non-Land Grant Colleges of Agriculture (nlgca) $85,441 - 1
84.002 Adult Education - Basic Grants to States $84,929 - 1
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $74,720 - 0
93.859 Biomedical Research and Research Training $28,223 - 1
93.464 Acl Assistive Technology $25,000 - 1
11.307 Economic Adjustment Assistance $15,342 - 1
47.076 Education and Human Resources $15,160 - 1
45.024 Promotion of the Arts_grants to Organizations and Individuals $15,000 - 1
45.025 Promotion of the Arts_partnership Agreements $5,000 - 1
15.945 Cooperative Research and Training Programs ? Resources of the National Park System $3,574 - 1

Contacts

Name Title Type
VRBCEWA54AK5 Kelley Riddle Auditee
5755386514 Scott Peck Auditor
No contacts on file

Notes to SEFA

Title: Note 2 Student Financial Aid Assistance Accounting Policies: Basis of Presentation. The accompanying Schedule of Expenditures of Federal Awards includes all federal assistance to the University that had activity during 2022 or accrued revenue at June 30, 2022. This schedule has been prepared on the accrual basis of accounting. Such expenditures are recognized following, as applicable, the cost principles in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) wherein certain types of expenditures are not allowable or are limited as to reimbursement. Revenues are recorded for financial reporting purposes when the University has met the qualifications for the respective program. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The amount expended includes $88,910 claimed as an indirect cost recovery using an approved indirect cost rate of percent. The University has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The University administers the Perkins Loan Program. Total outstanding loans under this US Department of Education program at June 30, 2022, were $374,885. Total loan expenditures and disbursements, including administrative expenses, for the fiscal year ended June 30, 2022, were $172,549. The Schedule of Expenditures of Federal Awards only includes an amount which represents administrative costs and additional advances, including the Universitys matching requirement expended for the year ended June 30, 2022.During the fiscal year ended June 30, 2022, the University processed $10,925,096 of new loans under the Direct Guaranteed Student Loan Program, in addition to Stafford Loans, Parents Loans for Undergraduate Students, and Supplemental Loans for Students in the amount of $221,356.
Title: Note 4 Contingencies Accounting Policies: Basis of Presentation. The accompanying Schedule of Expenditures of Federal Awards includes all federal assistance to the University that had activity during 2022 or accrued revenue at June 30, 2022. This schedule has been prepared on the accrual basis of accounting. Such expenditures are recognized following, as applicable, the cost principles in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) wherein certain types of expenditures are not allowable or are limited as to reimbursement. Revenues are recorded for financial reporting purposes when the University has met the qualifications for the respective program. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The amount expended includes $88,910 claimed as an indirect cost recovery using an approved indirect cost rate of percent. The University has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Amounts received or receivable from grantor agencies are subject to audit and adjustment by grantor agencies, principally the federal government. Any disallowed claims, including amounts already collected, may constitute a liability of the applicable funds. The amounts, if any, of expenditures, which may be disallowed by the grantor, cannot be determined at this time, although the University expects such amounts, if any, to be immaterial.

Finding Details

Finding 2022-002
Condition Certain vendors were not screened using the federal System for Award Management (SAM) to verify that they had not been suspended or debarred. Instead, the New Mexico General Services Department debarment notice website was used to screen potential vendors. The New Mexico debarment list does not include all federally suspended or debarred entities. Criteria The Code of Federal Regulations, Title 2, Subtitle 2, Chapter 1, Part 180.220 prohibits non-federal entities like the University, from contracting with parties that are suspended or debarred when federal funds are involved. Cause The purchasing agent screened the potential vendors against an incomplete suspended and debarred database. Effect None of the vendors tested were suspended or debarred. Potentially, the University may have violated federal law by using a vendor that was suspended or debarred. Recommendation Ensure the all vendors are screened using the System for Award Management prior to approving a vendor. Response As part of the approval process for all purchases utilizing federal funds, the accounting and budget department will do a search for exclusions on the System for Award Management (SAM) website. Proof of the results will be attached to the requisition. The purchasing department will verify the search for exclusions was completed with acceptable results prior to processing the purchase requisition. Beginning November 1, 2022, the Director of Purchasing is responsible for verifying results of debarment on the System for Award Management website.
Finding 2022-003
Funding Agency: US Department of Education ALN: 84.425 E, F, L Program: Higher Education Emergency Relief Fund (HEERF) Pass Through Entity ? N/A Condition During our test work of the reporting requirements, special reporting, we noted that the University prepared the fourth quarter report for the institutional portion and funds but did not publicly display the report timely. Two months after the end of the quarter, the report was not posted on the Universities website. The first three quarterly reports of the fiscal year were displayed timely on the University?s website. Criteria The institution must prepare reports each quarter that indicate how the CARES funds were spent. The forms are provided. These reports must be conspicuously posted on the institution?s primary website within 30 days of the end of the quarter. Cause The forms were prepared and submitted to the department responsible for updating the University?s website but there was no follow up to confirm that the reports had be uploaded. Effect The University was not in compliance with federal requirements regarding the public display of the quarterly reports. Recommendation Examine the University?s website before the end of the 30-day period to ensure that the reports have been properly posted. Response The task to verify the upload of required quarterly reports to the university?s website has been added to the quarterly closing checklist and will be verified by the director of accounting no later than 30 days after the end of the quarter. Beginning October 31, 2022, the Director of Accounting is responsible for verifying posting of required reports on the University?s website.
Finding 2022-002
Condition Certain vendors were not screened using the federal System for Award Management (SAM) to verify that they had not been suspended or debarred. Instead, the New Mexico General Services Department debarment notice website was used to screen potential vendors. The New Mexico debarment list does not include all federally suspended or debarred entities. Criteria The Code of Federal Regulations, Title 2, Subtitle 2, Chapter 1, Part 180.220 prohibits non-federal entities like the University, from contracting with parties that are suspended or debarred when federal funds are involved. Cause The purchasing agent screened the potential vendors against an incomplete suspended and debarred database. Effect None of the vendors tested were suspended or debarred. Potentially, the University may have violated federal law by using a vendor that was suspended or debarred. Recommendation Ensure the all vendors are screened using the System for Award Management prior to approving a vendor. Response As part of the approval process for all purchases utilizing federal funds, the accounting and budget department will do a search for exclusions on the System for Award Management (SAM) website. Proof of the results will be attached to the requisition. The purchasing department will verify the search for exclusions was completed with acceptable results prior to processing the purchase requisition. Beginning November 1, 2022, the Director of Purchasing is responsible for verifying results of debarment on the System for Award Management website.
Finding 2022-003
Funding Agency: US Department of Education ALN: 84.425 E, F, L Program: Higher Education Emergency Relief Fund (HEERF) Pass Through Entity ? N/A Condition During our test work of the reporting requirements, special reporting, we noted that the University prepared the fourth quarter report for the institutional portion and funds but did not publicly display the report timely. Two months after the end of the quarter, the report was not posted on the Universities website. The first three quarterly reports of the fiscal year were displayed timely on the University?s website. Criteria The institution must prepare reports each quarter that indicate how the CARES funds were spent. The forms are provided. These reports must be conspicuously posted on the institution?s primary website within 30 days of the end of the quarter. Cause The forms were prepared and submitted to the department responsible for updating the University?s website but there was no follow up to confirm that the reports had be uploaded. Effect The University was not in compliance with federal requirements regarding the public display of the quarterly reports. Recommendation Examine the University?s website before the end of the 30-day period to ensure that the reports have been properly posted. Response The task to verify the upload of required quarterly reports to the university?s website has been added to the quarterly closing checklist and will be verified by the director of accounting no later than 30 days after the end of the quarter. Beginning October 31, 2022, the Director of Accounting is responsible for verifying posting of required reports on the University?s website.
Finding 2022-002
Condition Certain vendors were not screened using the federal System for Award Management (SAM) to verify that they had not been suspended or debarred. Instead, the New Mexico General Services Department debarment notice website was used to screen potential vendors. The New Mexico debarment list does not include all federally suspended or debarred entities. Criteria The Code of Federal Regulations, Title 2, Subtitle 2, Chapter 1, Part 180.220 prohibits non-federal entities like the University, from contracting with parties that are suspended or debarred when federal funds are involved. Cause The purchasing agent screened the potential vendors against an incomplete suspended and debarred database. Effect None of the vendors tested were suspended or debarred. Potentially, the University may have violated federal law by using a vendor that was suspended or debarred. Recommendation Ensure the all vendors are screened using the System for Award Management prior to approving a vendor. Response As part of the approval process for all purchases utilizing federal funds, the accounting and budget department will do a search for exclusions on the System for Award Management (SAM) website. Proof of the results will be attached to the requisition. The purchasing department will verify the search for exclusions was completed with acceptable results prior to processing the purchase requisition. Beginning November 1, 2022, the Director of Purchasing is responsible for verifying results of debarment on the System for Award Management website.
Finding 2022-003
Funding Agency: US Department of Education ALN: 84.425 E, F, L Program: Higher Education Emergency Relief Fund (HEERF) Pass Through Entity ? N/A Condition During our test work of the reporting requirements, special reporting, we noted that the University prepared the fourth quarter report for the institutional portion and funds but did not publicly display the report timely. Two months after the end of the quarter, the report was not posted on the Universities website. The first three quarterly reports of the fiscal year were displayed timely on the University?s website. Criteria The institution must prepare reports each quarter that indicate how the CARES funds were spent. The forms are provided. These reports must be conspicuously posted on the institution?s primary website within 30 days of the end of the quarter. Cause The forms were prepared and submitted to the department responsible for updating the University?s website but there was no follow up to confirm that the reports had be uploaded. Effect The University was not in compliance with federal requirements regarding the public display of the quarterly reports. Recommendation Examine the University?s website before the end of the 30-day period to ensure that the reports have been properly posted. Response The task to verify the upload of required quarterly reports to the university?s website has been added to the quarterly closing checklist and will be verified by the director of accounting no later than 30 days after the end of the quarter. Beginning October 31, 2022, the Director of Accounting is responsible for verifying posting of required reports on the University?s website.
Finding 2022-002
Condition Certain vendors were not screened using the federal System for Award Management (SAM) to verify that they had not been suspended or debarred. Instead, the New Mexico General Services Department debarment notice website was used to screen potential vendors. The New Mexico debarment list does not include all federally suspended or debarred entities. Criteria The Code of Federal Regulations, Title 2, Subtitle 2, Chapter 1, Part 180.220 prohibits non-federal entities like the University, from contracting with parties that are suspended or debarred when federal funds are involved. Cause The purchasing agent screened the potential vendors against an incomplete suspended and debarred database. Effect None of the vendors tested were suspended or debarred. Potentially, the University may have violated federal law by using a vendor that was suspended or debarred. Recommendation Ensure the all vendors are screened using the System for Award Management prior to approving a vendor. Response As part of the approval process for all purchases utilizing federal funds, the accounting and budget department will do a search for exclusions on the System for Award Management (SAM) website. Proof of the results will be attached to the requisition. The purchasing department will verify the search for exclusions was completed with acceptable results prior to processing the purchase requisition. Beginning November 1, 2022, the Director of Purchasing is responsible for verifying results of debarment on the System for Award Management website.
Finding 2022-002
Condition Certain vendors were not screened using the federal System for Award Management (SAM) to verify that they had not been suspended or debarred. Instead, the New Mexico General Services Department debarment notice website was used to screen potential vendors. The New Mexico debarment list does not include all federally suspended or debarred entities. Criteria The Code of Federal Regulations, Title 2, Subtitle 2, Chapter 1, Part 180.220 prohibits non-federal entities like the University, from contracting with parties that are suspended or debarred when federal funds are involved. Cause The purchasing agent screened the potential vendors against an incomplete suspended and debarred database. Effect None of the vendors tested were suspended or debarred. Potentially, the University may have violated federal law by using a vendor that was suspended or debarred. Recommendation Ensure the all vendors are screened using the System for Award Management prior to approving a vendor. Response As part of the approval process for all purchases utilizing federal funds, the accounting and budget department will do a search for exclusions on the System for Award Management (SAM) website. Proof of the results will be attached to the requisition. The purchasing department will verify the search for exclusions was completed with acceptable results prior to processing the purchase requisition. Beginning November 1, 2022, the Director of Purchasing is responsible for verifying results of debarment on the System for Award Management website.
Finding 2022-002
Condition Certain vendors were not screened using the federal System for Award Management (SAM) to verify that they had not been suspended or debarred. Instead, the New Mexico General Services Department debarment notice website was used to screen potential vendors. The New Mexico debarment list does not include all federally suspended or debarred entities. Criteria The Code of Federal Regulations, Title 2, Subtitle 2, Chapter 1, Part 180.220 prohibits non-federal entities like the University, from contracting with parties that are suspended or debarred when federal funds are involved. Cause The purchasing agent screened the potential vendors against an incomplete suspended and debarred database. Effect None of the vendors tested were suspended or debarred. Potentially, the University may have violated federal law by using a vendor that was suspended or debarred. Recommendation Ensure the all vendors are screened using the System for Award Management prior to approving a vendor. Response As part of the approval process for all purchases utilizing federal funds, the accounting and budget department will do a search for exclusions on the System for Award Management (SAM) website. Proof of the results will be attached to the requisition. The purchasing department will verify the search for exclusions was completed with acceptable results prior to processing the purchase requisition. Beginning November 1, 2022, the Director of Purchasing is responsible for verifying results of debarment on the System for Award Management website.
Finding 2022-002
Condition Certain vendors were not screened using the federal System for Award Management (SAM) to verify that they had not been suspended or debarred. Instead, the New Mexico General Services Department debarment notice website was used to screen potential vendors. The New Mexico debarment list does not include all federally suspended or debarred entities. Criteria The Code of Federal Regulations, Title 2, Subtitle 2, Chapter 1, Part 180.220 prohibits non-federal entities like the University, from contracting with parties that are suspended or debarred when federal funds are involved. Cause The purchasing agent screened the potential vendors against an incomplete suspended and debarred database. Effect None of the vendors tested were suspended or debarred. Potentially, the University may have violated federal law by using a vendor that was suspended or debarred. Recommendation Ensure the all vendors are screened using the System for Award Management prior to approving a vendor. Response As part of the approval process for all purchases utilizing federal funds, the accounting and budget department will do a search for exclusions on the System for Award Management (SAM) website. Proof of the results will be attached to the requisition. The purchasing department will verify the search for exclusions was completed with acceptable results prior to processing the purchase requisition. Beginning November 1, 2022, the Director of Purchasing is responsible for verifying results of debarment on the System for Award Management website.
Finding 2022-002
Condition Certain vendors were not screened using the federal System for Award Management (SAM) to verify that they had not been suspended or debarred. Instead, the New Mexico General Services Department debarment notice website was used to screen potential vendors. The New Mexico debarment list does not include all federally suspended or debarred entities. Criteria The Code of Federal Regulations, Title 2, Subtitle 2, Chapter 1, Part 180.220 prohibits non-federal entities like the University, from contracting with parties that are suspended or debarred when federal funds are involved. Cause The purchasing agent screened the potential vendors against an incomplete suspended and debarred database. Effect None of the vendors tested were suspended or debarred. Potentially, the University may have violated federal law by using a vendor that was suspended or debarred. Recommendation Ensure the all vendors are screened using the System for Award Management prior to approving a vendor. Response As part of the approval process for all purchases utilizing federal funds, the accounting and budget department will do a search for exclusions on the System for Award Management (SAM) website. Proof of the results will be attached to the requisition. The purchasing department will verify the search for exclusions was completed with acceptable results prior to processing the purchase requisition. Beginning November 1, 2022, the Director of Purchasing is responsible for verifying results of debarment on the System for Award Management website.
Finding 2022-002
Condition Certain vendors were not screened using the federal System for Award Management (SAM) to verify that they had not been suspended or debarred. Instead, the New Mexico General Services Department debarment notice website was used to screen potential vendors. The New Mexico debarment list does not include all federally suspended or debarred entities. Criteria The Code of Federal Regulations, Title 2, Subtitle 2, Chapter 1, Part 180.220 prohibits non-federal entities like the University, from contracting with parties that are suspended or debarred when federal funds are involved. Cause The purchasing agent screened the potential vendors against an incomplete suspended and debarred database. Effect None of the vendors tested were suspended or debarred. Potentially, the University may have violated federal law by using a vendor that was suspended or debarred. Recommendation Ensure the all vendors are screened using the System for Award Management prior to approving a vendor. Response As part of the approval process for all purchases utilizing federal funds, the accounting and budget department will do a search for exclusions on the System for Award Management (SAM) website. Proof of the results will be attached to the requisition. The purchasing department will verify the search for exclusions was completed with acceptable results prior to processing the purchase requisition. Beginning November 1, 2022, the Director of Purchasing is responsible for verifying results of debarment on the System for Award Management website.
Finding 2022-002
Condition Certain vendors were not screened using the federal System for Award Management (SAM) to verify that they had not been suspended or debarred. Instead, the New Mexico General Services Department debarment notice website was used to screen potential vendors. The New Mexico debarment list does not include all federally suspended or debarred entities. Criteria The Code of Federal Regulations, Title 2, Subtitle 2, Chapter 1, Part 180.220 prohibits non-federal entities like the University, from contracting with parties that are suspended or debarred when federal funds are involved. Cause The purchasing agent screened the potential vendors against an incomplete suspended and debarred database. Effect None of the vendors tested were suspended or debarred. Potentially, the University may have violated federal law by using a vendor that was suspended or debarred. Recommendation Ensure the all vendors are screened using the System for Award Management prior to approving a vendor. Response As part of the approval process for all purchases utilizing federal funds, the accounting and budget department will do a search for exclusions on the System for Award Management (SAM) website. Proof of the results will be attached to the requisition. The purchasing department will verify the search for exclusions was completed with acceptable results prior to processing the purchase requisition. Beginning November 1, 2022, the Director of Purchasing is responsible for verifying results of debarment on the System for Award Management website.
Finding 2022-002
Condition Certain vendors were not screened using the federal System for Award Management (SAM) to verify that they had not been suspended or debarred. Instead, the New Mexico General Services Department debarment notice website was used to screen potential vendors. The New Mexico debarment list does not include all federally suspended or debarred entities. Criteria The Code of Federal Regulations, Title 2, Subtitle 2, Chapter 1, Part 180.220 prohibits non-federal entities like the University, from contracting with parties that are suspended or debarred when federal funds are involved. Cause The purchasing agent screened the potential vendors against an incomplete suspended and debarred database. Effect None of the vendors tested were suspended or debarred. Potentially, the University may have violated federal law by using a vendor that was suspended or debarred. Recommendation Ensure the all vendors are screened using the System for Award Management prior to approving a vendor. Response As part of the approval process for all purchases utilizing federal funds, the accounting and budget department will do a search for exclusions on the System for Award Management (SAM) website. Proof of the results will be attached to the requisition. The purchasing department will verify the search for exclusions was completed with acceptable results prior to processing the purchase requisition. Beginning November 1, 2022, the Director of Purchasing is responsible for verifying results of debarment on the System for Award Management website.
Finding 2022-002
Condition Certain vendors were not screened using the federal System for Award Management (SAM) to verify that they had not been suspended or debarred. Instead, the New Mexico General Services Department debarment notice website was used to screen potential vendors. The New Mexico debarment list does not include all federally suspended or debarred entities. Criteria The Code of Federal Regulations, Title 2, Subtitle 2, Chapter 1, Part 180.220 prohibits non-federal entities like the University, from contracting with parties that are suspended or debarred when federal funds are involved. Cause The purchasing agent screened the potential vendors against an incomplete suspended and debarred database. Effect None of the vendors tested were suspended or debarred. Potentially, the University may have violated federal law by using a vendor that was suspended or debarred. Recommendation Ensure the all vendors are screened using the System for Award Management prior to approving a vendor. Response As part of the approval process for all purchases utilizing federal funds, the accounting and budget department will do a search for exclusions on the System for Award Management (SAM) website. Proof of the results will be attached to the requisition. The purchasing department will verify the search for exclusions was completed with acceptable results prior to processing the purchase requisition. Beginning November 1, 2022, the Director of Purchasing is responsible for verifying results of debarment on the System for Award Management website.
Finding 2022-002
Condition Certain vendors were not screened using the federal System for Award Management (SAM) to verify that they had not been suspended or debarred. Instead, the New Mexico General Services Department debarment notice website was used to screen potential vendors. The New Mexico debarment list does not include all federally suspended or debarred entities. Criteria The Code of Federal Regulations, Title 2, Subtitle 2, Chapter 1, Part 180.220 prohibits non-federal entities like the University, from contracting with parties that are suspended or debarred when federal funds are involved. Cause The purchasing agent screened the potential vendors against an incomplete suspended and debarred database. Effect None of the vendors tested were suspended or debarred. Potentially, the University may have violated federal law by using a vendor that was suspended or debarred. Recommendation Ensure the all vendors are screened using the System for Award Management prior to approving a vendor. Response As part of the approval process for all purchases utilizing federal funds, the accounting and budget department will do a search for exclusions on the System for Award Management (SAM) website. Proof of the results will be attached to the requisition. The purchasing department will verify the search for exclusions was completed with acceptable results prior to processing the purchase requisition. Beginning November 1, 2022, the Director of Purchasing is responsible for verifying results of debarment on the System for Award Management website.
Finding 2022-002
Condition Certain vendors were not screened using the federal System for Award Management (SAM) to verify that they had not been suspended or debarred. Instead, the New Mexico General Services Department debarment notice website was used to screen potential vendors. The New Mexico debarment list does not include all federally suspended or debarred entities. Criteria The Code of Federal Regulations, Title 2, Subtitle 2, Chapter 1, Part 180.220 prohibits non-federal entities like the University, from contracting with parties that are suspended or debarred when federal funds are involved. Cause The purchasing agent screened the potential vendors against an incomplete suspended and debarred database. Effect None of the vendors tested were suspended or debarred. Potentially, the University may have violated federal law by using a vendor that was suspended or debarred. Recommendation Ensure the all vendors are screened using the System for Award Management prior to approving a vendor. Response As part of the approval process for all purchases utilizing federal funds, the accounting and budget department will do a search for exclusions on the System for Award Management (SAM) website. Proof of the results will be attached to the requisition. The purchasing department will verify the search for exclusions was completed with acceptable results prior to processing the purchase requisition. Beginning November 1, 2022, the Director of Purchasing is responsible for verifying results of debarment on the System for Award Management website.
Finding 2022-002
Condition Certain vendors were not screened using the federal System for Award Management (SAM) to verify that they had not been suspended or debarred. Instead, the New Mexico General Services Department debarment notice website was used to screen potential vendors. The New Mexico debarment list does not include all federally suspended or debarred entities. Criteria The Code of Federal Regulations, Title 2, Subtitle 2, Chapter 1, Part 180.220 prohibits non-federal entities like the University, from contracting with parties that are suspended or debarred when federal funds are involved. Cause The purchasing agent screened the potential vendors against an incomplete suspended and debarred database. Effect None of the vendors tested were suspended or debarred. Potentially, the University may have violated federal law by using a vendor that was suspended or debarred. Recommendation Ensure the all vendors are screened using the System for Award Management prior to approving a vendor. Response As part of the approval process for all purchases utilizing federal funds, the accounting and budget department will do a search for exclusions on the System for Award Management (SAM) website. Proof of the results will be attached to the requisition. The purchasing department will verify the search for exclusions was completed with acceptable results prior to processing the purchase requisition. Beginning November 1, 2022, the Director of Purchasing is responsible for verifying results of debarment on the System for Award Management website.
Finding 2022-002
Condition Certain vendors were not screened using the federal System for Award Management (SAM) to verify that they had not been suspended or debarred. Instead, the New Mexico General Services Department debarment notice website was used to screen potential vendors. The New Mexico debarment list does not include all federally suspended or debarred entities. Criteria The Code of Federal Regulations, Title 2, Subtitle 2, Chapter 1, Part 180.220 prohibits non-federal entities like the University, from contracting with parties that are suspended or debarred when federal funds are involved. Cause The purchasing agent screened the potential vendors against an incomplete suspended and debarred database. Effect None of the vendors tested were suspended or debarred. Potentially, the University may have violated federal law by using a vendor that was suspended or debarred. Recommendation Ensure the all vendors are screened using the System for Award Management prior to approving a vendor. Response As part of the approval process for all purchases utilizing federal funds, the accounting and budget department will do a search for exclusions on the System for Award Management (SAM) website. Proof of the results will be attached to the requisition. The purchasing department will verify the search for exclusions was completed with acceptable results prior to processing the purchase requisition. Beginning November 1, 2022, the Director of Purchasing is responsible for verifying results of debarment on the System for Award Management website.
Finding 2022-002
Condition Certain vendors were not screened using the federal System for Award Management (SAM) to verify that they had not been suspended or debarred. Instead, the New Mexico General Services Department debarment notice website was used to screen potential vendors. The New Mexico debarment list does not include all federally suspended or debarred entities. Criteria The Code of Federal Regulations, Title 2, Subtitle 2, Chapter 1, Part 180.220 prohibits non-federal entities like the University, from contracting with parties that are suspended or debarred when federal funds are involved. Cause The purchasing agent screened the potential vendors against an incomplete suspended and debarred database. Effect None of the vendors tested were suspended or debarred. Potentially, the University may have violated federal law by using a vendor that was suspended or debarred. Recommendation Ensure the all vendors are screened using the System for Award Management prior to approving a vendor. Response As part of the approval process for all purchases utilizing federal funds, the accounting and budget department will do a search for exclusions on the System for Award Management (SAM) website. Proof of the results will be attached to the requisition. The purchasing department will verify the search for exclusions was completed with acceptable results prior to processing the purchase requisition. Beginning November 1, 2022, the Director of Purchasing is responsible for verifying results of debarment on the System for Award Management website.
Finding 2022-002
Condition Certain vendors were not screened using the federal System for Award Management (SAM) to verify that they had not been suspended or debarred. Instead, the New Mexico General Services Department debarment notice website was used to screen potential vendors. The New Mexico debarment list does not include all federally suspended or debarred entities. Criteria The Code of Federal Regulations, Title 2, Subtitle 2, Chapter 1, Part 180.220 prohibits non-federal entities like the University, from contracting with parties that are suspended or debarred when federal funds are involved. Cause The purchasing agent screened the potential vendors against an incomplete suspended and debarred database. Effect None of the vendors tested were suspended or debarred. Potentially, the University may have violated federal law by using a vendor that was suspended or debarred. Recommendation Ensure the all vendors are screened using the System for Award Management prior to approving a vendor. Response As part of the approval process for all purchases utilizing federal funds, the accounting and budget department will do a search for exclusions on the System for Award Management (SAM) website. Proof of the results will be attached to the requisition. The purchasing department will verify the search for exclusions was completed with acceptable results prior to processing the purchase requisition. Beginning November 1, 2022, the Director of Purchasing is responsible for verifying results of debarment on the System for Award Management website.
Finding 2022-003
Funding Agency: US Department of Education ALN: 84.425 E, F, L Program: Higher Education Emergency Relief Fund (HEERF) Pass Through Entity ? N/A Condition During our test work of the reporting requirements, special reporting, we noted that the University prepared the fourth quarter report for the institutional portion and funds but did not publicly display the report timely. Two months after the end of the quarter, the report was not posted on the Universities website. The first three quarterly reports of the fiscal year were displayed timely on the University?s website. Criteria The institution must prepare reports each quarter that indicate how the CARES funds were spent. The forms are provided. These reports must be conspicuously posted on the institution?s primary website within 30 days of the end of the quarter. Cause The forms were prepared and submitted to the department responsible for updating the University?s website but there was no follow up to confirm that the reports had be uploaded. Effect The University was not in compliance with federal requirements regarding the public display of the quarterly reports. Recommendation Examine the University?s website before the end of the 30-day period to ensure that the reports have been properly posted. Response The task to verify the upload of required quarterly reports to the university?s website has been added to the quarterly closing checklist and will be verified by the director of accounting no later than 30 days after the end of the quarter. Beginning October 31, 2022, the Director of Accounting is responsible for verifying posting of required reports on the University?s website.
Finding 2022-002
Condition Certain vendors were not screened using the federal System for Award Management (SAM) to verify that they had not been suspended or debarred. Instead, the New Mexico General Services Department debarment notice website was used to screen potential vendors. The New Mexico debarment list does not include all federally suspended or debarred entities. Criteria The Code of Federal Regulations, Title 2, Subtitle 2, Chapter 1, Part 180.220 prohibits non-federal entities like the University, from contracting with parties that are suspended or debarred when federal funds are involved. Cause The purchasing agent screened the potential vendors against an incomplete suspended and debarred database. Effect None of the vendors tested were suspended or debarred. Potentially, the University may have violated federal law by using a vendor that was suspended or debarred. Recommendation Ensure the all vendors are screened using the System for Award Management prior to approving a vendor. Response As part of the approval process for all purchases utilizing federal funds, the accounting and budget department will do a search for exclusions on the System for Award Management (SAM) website. Proof of the results will be attached to the requisition. The purchasing department will verify the search for exclusions was completed with acceptable results prior to processing the purchase requisition. Beginning November 1, 2022, the Director of Purchasing is responsible for verifying results of debarment on the System for Award Management website.
Finding 2022-003
Funding Agency: US Department of Education ALN: 84.425 E, F, L Program: Higher Education Emergency Relief Fund (HEERF) Pass Through Entity ? N/A Condition During our test work of the reporting requirements, special reporting, we noted that the University prepared the fourth quarter report for the institutional portion and funds but did not publicly display the report timely. Two months after the end of the quarter, the report was not posted on the Universities website. The first three quarterly reports of the fiscal year were displayed timely on the University?s website. Criteria The institution must prepare reports each quarter that indicate how the CARES funds were spent. The forms are provided. These reports must be conspicuously posted on the institution?s primary website within 30 days of the end of the quarter. Cause The forms were prepared and submitted to the department responsible for updating the University?s website but there was no follow up to confirm that the reports had be uploaded. Effect The University was not in compliance with federal requirements regarding the public display of the quarterly reports. Recommendation Examine the University?s website before the end of the 30-day period to ensure that the reports have been properly posted. Response The task to verify the upload of required quarterly reports to the university?s website has been added to the quarterly closing checklist and will be verified by the director of accounting no later than 30 days after the end of the quarter. Beginning October 31, 2022, the Director of Accounting is responsible for verifying posting of required reports on the University?s website.
Finding 2022-002
Condition Certain vendors were not screened using the federal System for Award Management (SAM) to verify that they had not been suspended or debarred. Instead, the New Mexico General Services Department debarment notice website was used to screen potential vendors. The New Mexico debarment list does not include all federally suspended or debarred entities. Criteria The Code of Federal Regulations, Title 2, Subtitle 2, Chapter 1, Part 180.220 prohibits non-federal entities like the University, from contracting with parties that are suspended or debarred when federal funds are involved. Cause The purchasing agent screened the potential vendors against an incomplete suspended and debarred database. Effect None of the vendors tested were suspended or debarred. Potentially, the University may have violated federal law by using a vendor that was suspended or debarred. Recommendation Ensure the all vendors are screened using the System for Award Management prior to approving a vendor. Response As part of the approval process for all purchases utilizing federal funds, the accounting and budget department will do a search for exclusions on the System for Award Management (SAM) website. Proof of the results will be attached to the requisition. The purchasing department will verify the search for exclusions was completed with acceptable results prior to processing the purchase requisition. Beginning November 1, 2022, the Director of Purchasing is responsible for verifying results of debarment on the System for Award Management website.
Finding 2022-003
Funding Agency: US Department of Education ALN: 84.425 E, F, L Program: Higher Education Emergency Relief Fund (HEERF) Pass Through Entity ? N/A Condition During our test work of the reporting requirements, special reporting, we noted that the University prepared the fourth quarter report for the institutional portion and funds but did not publicly display the report timely. Two months after the end of the quarter, the report was not posted on the Universities website. The first three quarterly reports of the fiscal year were displayed timely on the University?s website. Criteria The institution must prepare reports each quarter that indicate how the CARES funds were spent. The forms are provided. These reports must be conspicuously posted on the institution?s primary website within 30 days of the end of the quarter. Cause The forms were prepared and submitted to the department responsible for updating the University?s website but there was no follow up to confirm that the reports had be uploaded. Effect The University was not in compliance with federal requirements regarding the public display of the quarterly reports. Recommendation Examine the University?s website before the end of the 30-day period to ensure that the reports have been properly posted. Response The task to verify the upload of required quarterly reports to the university?s website has been added to the quarterly closing checklist and will be verified by the director of accounting no later than 30 days after the end of the quarter. Beginning October 31, 2022, the Director of Accounting is responsible for verifying posting of required reports on the University?s website.
Finding 2022-002
Condition Certain vendors were not screened using the federal System for Award Management (SAM) to verify that they had not been suspended or debarred. Instead, the New Mexico General Services Department debarment notice website was used to screen potential vendors. The New Mexico debarment list does not include all federally suspended or debarred entities. Criteria The Code of Federal Regulations, Title 2, Subtitle 2, Chapter 1, Part 180.220 prohibits non-federal entities like the University, from contracting with parties that are suspended or debarred when federal funds are involved. Cause The purchasing agent screened the potential vendors against an incomplete suspended and debarred database. Effect None of the vendors tested were suspended or debarred. Potentially, the University may have violated federal law by using a vendor that was suspended or debarred. Recommendation Ensure the all vendors are screened using the System for Award Management prior to approving a vendor. Response As part of the approval process for all purchases utilizing federal funds, the accounting and budget department will do a search for exclusions on the System for Award Management (SAM) website. Proof of the results will be attached to the requisition. The purchasing department will verify the search for exclusions was completed with acceptable results prior to processing the purchase requisition. Beginning November 1, 2022, the Director of Purchasing is responsible for verifying results of debarment on the System for Award Management website.
Finding 2022-002
Condition Certain vendors were not screened using the federal System for Award Management (SAM) to verify that they had not been suspended or debarred. Instead, the New Mexico General Services Department debarment notice website was used to screen potential vendors. The New Mexico debarment list does not include all federally suspended or debarred entities. Criteria The Code of Federal Regulations, Title 2, Subtitle 2, Chapter 1, Part 180.220 prohibits non-federal entities like the University, from contracting with parties that are suspended or debarred when federal funds are involved. Cause The purchasing agent screened the potential vendors against an incomplete suspended and debarred database. Effect None of the vendors tested were suspended or debarred. Potentially, the University may have violated federal law by using a vendor that was suspended or debarred. Recommendation Ensure the all vendors are screened using the System for Award Management prior to approving a vendor. Response As part of the approval process for all purchases utilizing federal funds, the accounting and budget department will do a search for exclusions on the System for Award Management (SAM) website. Proof of the results will be attached to the requisition. The purchasing department will verify the search for exclusions was completed with acceptable results prior to processing the purchase requisition. Beginning November 1, 2022, the Director of Purchasing is responsible for verifying results of debarment on the System for Award Management website.
Finding 2022-002
Condition Certain vendors were not screened using the federal System for Award Management (SAM) to verify that they had not been suspended or debarred. Instead, the New Mexico General Services Department debarment notice website was used to screen potential vendors. The New Mexico debarment list does not include all federally suspended or debarred entities. Criteria The Code of Federal Regulations, Title 2, Subtitle 2, Chapter 1, Part 180.220 prohibits non-federal entities like the University, from contracting with parties that are suspended or debarred when federal funds are involved. Cause The purchasing agent screened the potential vendors against an incomplete suspended and debarred database. Effect None of the vendors tested were suspended or debarred. Potentially, the University may have violated federal law by using a vendor that was suspended or debarred. Recommendation Ensure the all vendors are screened using the System for Award Management prior to approving a vendor. Response As part of the approval process for all purchases utilizing federal funds, the accounting and budget department will do a search for exclusions on the System for Award Management (SAM) website. Proof of the results will be attached to the requisition. The purchasing department will verify the search for exclusions was completed with acceptable results prior to processing the purchase requisition. Beginning November 1, 2022, the Director of Purchasing is responsible for verifying results of debarment on the System for Award Management website.
Finding 2022-002
Condition Certain vendors were not screened using the federal System for Award Management (SAM) to verify that they had not been suspended or debarred. Instead, the New Mexico General Services Department debarment notice website was used to screen potential vendors. The New Mexico debarment list does not include all federally suspended or debarred entities. Criteria The Code of Federal Regulations, Title 2, Subtitle 2, Chapter 1, Part 180.220 prohibits non-federal entities like the University, from contracting with parties that are suspended or debarred when federal funds are involved. Cause The purchasing agent screened the potential vendors against an incomplete suspended and debarred database. Effect None of the vendors tested were suspended or debarred. Potentially, the University may have violated federal law by using a vendor that was suspended or debarred. Recommendation Ensure the all vendors are screened using the System for Award Management prior to approving a vendor. Response As part of the approval process for all purchases utilizing federal funds, the accounting and budget department will do a search for exclusions on the System for Award Management (SAM) website. Proof of the results will be attached to the requisition. The purchasing department will verify the search for exclusions was completed with acceptable results prior to processing the purchase requisition. Beginning November 1, 2022, the Director of Purchasing is responsible for verifying results of debarment on the System for Award Management website.
Finding 2022-002
Condition Certain vendors were not screened using the federal System for Award Management (SAM) to verify that they had not been suspended or debarred. Instead, the New Mexico General Services Department debarment notice website was used to screen potential vendors. The New Mexico debarment list does not include all federally suspended or debarred entities. Criteria The Code of Federal Regulations, Title 2, Subtitle 2, Chapter 1, Part 180.220 prohibits non-federal entities like the University, from contracting with parties that are suspended or debarred when federal funds are involved. Cause The purchasing agent screened the potential vendors against an incomplete suspended and debarred database. Effect None of the vendors tested were suspended or debarred. Potentially, the University may have violated federal law by using a vendor that was suspended or debarred. Recommendation Ensure the all vendors are screened using the System for Award Management prior to approving a vendor. Response As part of the approval process for all purchases utilizing federal funds, the accounting and budget department will do a search for exclusions on the System for Award Management (SAM) website. Proof of the results will be attached to the requisition. The purchasing department will verify the search for exclusions was completed with acceptable results prior to processing the purchase requisition. Beginning November 1, 2022, the Director of Purchasing is responsible for verifying results of debarment on the System for Award Management website.
Finding 2022-002
Condition Certain vendors were not screened using the federal System for Award Management (SAM) to verify that they had not been suspended or debarred. Instead, the New Mexico General Services Department debarment notice website was used to screen potential vendors. The New Mexico debarment list does not include all federally suspended or debarred entities. Criteria The Code of Federal Regulations, Title 2, Subtitle 2, Chapter 1, Part 180.220 prohibits non-federal entities like the University, from contracting with parties that are suspended or debarred when federal funds are involved. Cause The purchasing agent screened the potential vendors against an incomplete suspended and debarred database. Effect None of the vendors tested were suspended or debarred. Potentially, the University may have violated federal law by using a vendor that was suspended or debarred. Recommendation Ensure the all vendors are screened using the System for Award Management prior to approving a vendor. Response As part of the approval process for all purchases utilizing federal funds, the accounting and budget department will do a search for exclusions on the System for Award Management (SAM) website. Proof of the results will be attached to the requisition. The purchasing department will verify the search for exclusions was completed with acceptable results prior to processing the purchase requisition. Beginning November 1, 2022, the Director of Purchasing is responsible for verifying results of debarment on the System for Award Management website.
Finding 2022-002
Condition Certain vendors were not screened using the federal System for Award Management (SAM) to verify that they had not been suspended or debarred. Instead, the New Mexico General Services Department debarment notice website was used to screen potential vendors. The New Mexico debarment list does not include all federally suspended or debarred entities. Criteria The Code of Federal Regulations, Title 2, Subtitle 2, Chapter 1, Part 180.220 prohibits non-federal entities like the University, from contracting with parties that are suspended or debarred when federal funds are involved. Cause The purchasing agent screened the potential vendors against an incomplete suspended and debarred database. Effect None of the vendors tested were suspended or debarred. Potentially, the University may have violated federal law by using a vendor that was suspended or debarred. Recommendation Ensure the all vendors are screened using the System for Award Management prior to approving a vendor. Response As part of the approval process for all purchases utilizing federal funds, the accounting and budget department will do a search for exclusions on the System for Award Management (SAM) website. Proof of the results will be attached to the requisition. The purchasing department will verify the search for exclusions was completed with acceptable results prior to processing the purchase requisition. Beginning November 1, 2022, the Director of Purchasing is responsible for verifying results of debarment on the System for Award Management website.
Finding 2022-002
Condition Certain vendors were not screened using the federal System for Award Management (SAM) to verify that they had not been suspended or debarred. Instead, the New Mexico General Services Department debarment notice website was used to screen potential vendors. The New Mexico debarment list does not include all federally suspended or debarred entities. Criteria The Code of Federal Regulations, Title 2, Subtitle 2, Chapter 1, Part 180.220 prohibits non-federal entities like the University, from contracting with parties that are suspended or debarred when federal funds are involved. Cause The purchasing agent screened the potential vendors against an incomplete suspended and debarred database. Effect None of the vendors tested were suspended or debarred. Potentially, the University may have violated federal law by using a vendor that was suspended or debarred. Recommendation Ensure the all vendors are screened using the System for Award Management prior to approving a vendor. Response As part of the approval process for all purchases utilizing federal funds, the accounting and budget department will do a search for exclusions on the System for Award Management (SAM) website. Proof of the results will be attached to the requisition. The purchasing department will verify the search for exclusions was completed with acceptable results prior to processing the purchase requisition. Beginning November 1, 2022, the Director of Purchasing is responsible for verifying results of debarment on the System for Award Management website.
Finding 2022-002
Condition Certain vendors were not screened using the federal System for Award Management (SAM) to verify that they had not been suspended or debarred. Instead, the New Mexico General Services Department debarment notice website was used to screen potential vendors. The New Mexico debarment list does not include all federally suspended or debarred entities. Criteria The Code of Federal Regulations, Title 2, Subtitle 2, Chapter 1, Part 180.220 prohibits non-federal entities like the University, from contracting with parties that are suspended or debarred when federal funds are involved. Cause The purchasing agent screened the potential vendors against an incomplete suspended and debarred database. Effect None of the vendors tested were suspended or debarred. Potentially, the University may have violated federal law by using a vendor that was suspended or debarred. Recommendation Ensure the all vendors are screened using the System for Award Management prior to approving a vendor. Response As part of the approval process for all purchases utilizing federal funds, the accounting and budget department will do a search for exclusions on the System for Award Management (SAM) website. Proof of the results will be attached to the requisition. The purchasing department will verify the search for exclusions was completed with acceptable results prior to processing the purchase requisition. Beginning November 1, 2022, the Director of Purchasing is responsible for verifying results of debarment on the System for Award Management website.
Finding 2022-002
Condition Certain vendors were not screened using the federal System for Award Management (SAM) to verify that they had not been suspended or debarred. Instead, the New Mexico General Services Department debarment notice website was used to screen potential vendors. The New Mexico debarment list does not include all federally suspended or debarred entities. Criteria The Code of Federal Regulations, Title 2, Subtitle 2, Chapter 1, Part 180.220 prohibits non-federal entities like the University, from contracting with parties that are suspended or debarred when federal funds are involved. Cause The purchasing agent screened the potential vendors against an incomplete suspended and debarred database. Effect None of the vendors tested were suspended or debarred. Potentially, the University may have violated federal law by using a vendor that was suspended or debarred. Recommendation Ensure the all vendors are screened using the System for Award Management prior to approving a vendor. Response As part of the approval process for all purchases utilizing federal funds, the accounting and budget department will do a search for exclusions on the System for Award Management (SAM) website. Proof of the results will be attached to the requisition. The purchasing department will verify the search for exclusions was completed with acceptable results prior to processing the purchase requisition. Beginning November 1, 2022, the Director of Purchasing is responsible for verifying results of debarment on the System for Award Management website.
Finding 2022-002
Condition Certain vendors were not screened using the federal System for Award Management (SAM) to verify that they had not been suspended or debarred. Instead, the New Mexico General Services Department debarment notice website was used to screen potential vendors. The New Mexico debarment list does not include all federally suspended or debarred entities. Criteria The Code of Federal Regulations, Title 2, Subtitle 2, Chapter 1, Part 180.220 prohibits non-federal entities like the University, from contracting with parties that are suspended or debarred when federal funds are involved. Cause The purchasing agent screened the potential vendors against an incomplete suspended and debarred database. Effect None of the vendors tested were suspended or debarred. Potentially, the University may have violated federal law by using a vendor that was suspended or debarred. Recommendation Ensure the all vendors are screened using the System for Award Management prior to approving a vendor. Response As part of the approval process for all purchases utilizing federal funds, the accounting and budget department will do a search for exclusions on the System for Award Management (SAM) website. Proof of the results will be attached to the requisition. The purchasing department will verify the search for exclusions was completed with acceptable results prior to processing the purchase requisition. Beginning November 1, 2022, the Director of Purchasing is responsible for verifying results of debarment on the System for Award Management website.
Finding 2022-002
Condition Certain vendors were not screened using the federal System for Award Management (SAM) to verify that they had not been suspended or debarred. Instead, the New Mexico General Services Department debarment notice website was used to screen potential vendors. The New Mexico debarment list does not include all federally suspended or debarred entities. Criteria The Code of Federal Regulations, Title 2, Subtitle 2, Chapter 1, Part 180.220 prohibits non-federal entities like the University, from contracting with parties that are suspended or debarred when federal funds are involved. Cause The purchasing agent screened the potential vendors against an incomplete suspended and debarred database. Effect None of the vendors tested were suspended or debarred. Potentially, the University may have violated federal law by using a vendor that was suspended or debarred. Recommendation Ensure the all vendors are screened using the System for Award Management prior to approving a vendor. Response As part of the approval process for all purchases utilizing federal funds, the accounting and budget department will do a search for exclusions on the System for Award Management (SAM) website. Proof of the results will be attached to the requisition. The purchasing department will verify the search for exclusions was completed with acceptable results prior to processing the purchase requisition. Beginning November 1, 2022, the Director of Purchasing is responsible for verifying results of debarment on the System for Award Management website.
Finding 2022-002
Condition Certain vendors were not screened using the federal System for Award Management (SAM) to verify that they had not been suspended or debarred. Instead, the New Mexico General Services Department debarment notice website was used to screen potential vendors. The New Mexico debarment list does not include all federally suspended or debarred entities. Criteria The Code of Federal Regulations, Title 2, Subtitle 2, Chapter 1, Part 180.220 prohibits non-federal entities like the University, from contracting with parties that are suspended or debarred when federal funds are involved. Cause The purchasing agent screened the potential vendors against an incomplete suspended and debarred database. Effect None of the vendors tested were suspended or debarred. Potentially, the University may have violated federal law by using a vendor that was suspended or debarred. Recommendation Ensure the all vendors are screened using the System for Award Management prior to approving a vendor. Response As part of the approval process for all purchases utilizing federal funds, the accounting and budget department will do a search for exclusions on the System for Award Management (SAM) website. Proof of the results will be attached to the requisition. The purchasing department will verify the search for exclusions was completed with acceptable results prior to processing the purchase requisition. Beginning November 1, 2022, the Director of Purchasing is responsible for verifying results of debarment on the System for Award Management website.
Finding 2022-002
Condition Certain vendors were not screened using the federal System for Award Management (SAM) to verify that they had not been suspended or debarred. Instead, the New Mexico General Services Department debarment notice website was used to screen potential vendors. The New Mexico debarment list does not include all federally suspended or debarred entities. Criteria The Code of Federal Regulations, Title 2, Subtitle 2, Chapter 1, Part 180.220 prohibits non-federal entities like the University, from contracting with parties that are suspended or debarred when federal funds are involved. Cause The purchasing agent screened the potential vendors against an incomplete suspended and debarred database. Effect None of the vendors tested were suspended or debarred. Potentially, the University may have violated federal law by using a vendor that was suspended or debarred. Recommendation Ensure the all vendors are screened using the System for Award Management prior to approving a vendor. Response As part of the approval process for all purchases utilizing federal funds, the accounting and budget department will do a search for exclusions on the System for Award Management (SAM) website. Proof of the results will be attached to the requisition. The purchasing department will verify the search for exclusions was completed with acceptable results prior to processing the purchase requisition. Beginning November 1, 2022, the Director of Purchasing is responsible for verifying results of debarment on the System for Award Management website.