Audit 393068

Federal Agency: US Department of Treasury Federal Program Title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Various Award Period: July 1, 2024, to June 30, 2025 Type of Finding: • Compliance, Other Matter • Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: Per 2 CFR 200.213, non-federal entities are prohibited from contracting with or making subawards to parties that are suspended, debarred, or otherwise excluded from participation in federal programs. Verification must be performed through SAM.gov, a written certification, or inclusion of the appropriate clause in the agreement. Condition: During our review of grant disbursements, the College was unable to provide formal documentation to demonstrate that a suspension and debarment check was completed for all disbursements selected for testing. Context: For all (two) of the transactions selected for testing, the College was unable to provide documentation to support the date suspension and debarment checks were verified. Questioned costs: None Cause: The absence of formal documentation suggests that either the check was not performed or was performed but not properly documented Effect: Failure to document suspension and debarment checks could result in noncompliance with federal regulations and institutional policy, increasing the risk of disallowed costs and potential reputational or financial consequences. Repeat finding: No Recommendation: We recommend the College evaluate its procedures and policies around suspension and debarment to ensure that checks are both performed and formally documented prior to entering into the contract. View of responsible official: There is no disagreement with the audit finding.