Criteria or specific requirement: Per Federal Register Notice of Public Posting Requirement of Grant Information for Higher Education Emergency Relief Fund (HEERF) Grantees dated May 13, 2021, institutions are required to submit (in a time and manner required by the Secretary) reports to the Secretary describing the use of funds distributed from the HEERF. Condition: The quarterly HEERF report for the period October 1, 2021 to December 31, 2021, understated the amount of student aid grants from HEERF III funds by $80,165. Questioned costs: None Context: This condition occurred for 1 of 2 quarterly student reports selected for testing. Cause: The reporting requirements of HEERF were extensive and came from various sources within the College. Unfortunately, due to the multiple data summations involved in the quarterly reporting, an amount was mis-reported. Effect: Information reported in the quarterly HEERF report for the period October 1, 2021 to December 31, 2021, was incorrect. Repeat Finding: No Recommendation: We recommend the College review its processes for collecting and submitting grant reports to ensure all required elements are reported correctly. Views of responsible officials: There is no disagreement with the audit finding. Refer to the College?s response on attached letterhead.
Criteria or specific requirement: Per Uniform Guidance 2 CFR sections 200.212 and 200.318(h); 2 CFR section 180.300; 48 CFR section 52.209-6, a nonfederal entity must have procedures for verifying that an entity with which it plans to enter into a covered transaction greater than $25,000 is not debarred, suspended, or otherwise excluded. Condition: The College did not have a policy in place to verify that a vendor had not been suspended or debarred, at the time the College entered into certain transactions greater than $25,000 with vendors. This policy was updated late in the year ended June 30, 2022, and the vendors were reviewed at that time. Questioned costs: None Context: This condition occurred for 5 of 5 vendors selected for testing. Cause: The general Terms & Conditions attached to College Purchase Orders were designed to protect the College when entering into agreements with vendors. Unfortunately, these Terms & Conditions were not updated to include the Uniform Guidance criteria pertaining to transactions with debarred, suspended or otherwise excluded vendors until late in the year ended June 30, 2022. Effect: The College could enter a covered transaction with a vendor who is suspended or debarred and not be in compliance with Uniform Guidance requirements. Repeat Finding: Yes Recommendation: We recommend the College continue to follow its policy which dictates how the College will ensure suspension and debarment procedures are followed for any aggregate disbursements with vendors greater than $25,000. This process should occur prior to entering into the transaction. Views of responsible officials: There is no disagreement with the audit finding. Refer to the College?s response on attached letterhead.
Criteria or specific requirement: Per Federal Register Notice of Public Posting Requirement of Grant Information for Higher Education Emergency Relief Fund (HEERF) Grantees dated May 13, 2021, institutions are required to submit (in a time and manner required by the Secretary) reports to the Secretary describing the use of funds distributed from the HEERF. Condition: The quarterly HEERF report for the period October 1, 2021 to December 31, 2021, understated the amount of student aid grants from HEERF III funds by $80,165. Questioned costs: None Context: This condition occurred for 1 of 2 quarterly student reports selected for testing. Cause: The reporting requirements of HEERF were extensive and came from various sources within the College. Unfortunately, due to the multiple data summations involved in the quarterly reporting, an amount was mis-reported. Effect: Information reported in the quarterly HEERF report for the period October 1, 2021 to December 31, 2021, was incorrect. Repeat Finding: No Recommendation: We recommend the College review its processes for collecting and submitting grant reports to ensure all required elements are reported correctly. Views of responsible officials: There is no disagreement with the audit finding. Refer to the College?s response on attached letterhead.
Criteria or specific requirement: Per Uniform Guidance 2 CFR sections 200.212 and 200.318(h); 2 CFR section 180.300; 48 CFR section 52.209-6, a nonfederal entity must have procedures for verifying that an entity with which it plans to enter into a covered transaction greater than $25,000 is not debarred, suspended, or otherwise excluded. Condition: The College did not have a policy in place to verify that a vendor had not been suspended or debarred, at the time the College entered into certain transactions greater than $25,000 with vendors. This policy was updated late in the year ended June 30, 2022, and the vendors were reviewed at that time. Questioned costs: None Context: This condition occurred for 5 of 5 vendors selected for testing. Cause: The general Terms & Conditions attached to College Purchase Orders were designed to protect the College when entering into agreements with vendors. Unfortunately, these Terms & Conditions were not updated to include the Uniform Guidance criteria pertaining to transactions with debarred, suspended or otherwise excluded vendors until late in the year ended June 30, 2022. Effect: The College could enter a covered transaction with a vendor who is suspended or debarred and not be in compliance with Uniform Guidance requirements. Repeat Finding: Yes Recommendation: We recommend the College continue to follow its policy which dictates how the College will ensure suspension and debarment procedures are followed for any aggregate disbursements with vendors greater than $25,000. This process should occur prior to entering into the transaction. Views of responsible officials: There is no disagreement with the audit finding. Refer to the College?s response on attached letterhead.