During the audit the College changed the trial balance figures more than once due to classification errors, transactions not recorded, differences with federal reports, etc. Even though all these changes, remained a difference of $7,102 in the accounting books related to the expenditures reported in FEMA Vaccination Grant DS1374. The difference represents an overstatement of the program expense.
The award agreements require that the program expenses be reasonable and necessary and in compliance with federal regulations. The costs incurred by the College to run the project of the FEMA Vaccination Grant violate the reasonability criteria established by the award agreements and the College procurement policies because it did not carefully document the justification of how the situation created an urgent need to perform the work sooner than a competitive process would allow.
The selection of the vendors for supplies, equipment, materials, and services did not go through the College’s existing procurement requirements and the management did not provide adequate information to justify the selection of the vendors without a procurement process.
The FEMA Vaccination grant agreement allowed items for rent, utilities, and phone expenditures in the budget but when we examined the related expenditures, the amounts incurred were not properly supported and the amount paid went over the established budget.
During the examination of several vendors expenditures, we found the following situations from a sample of 120 transactions:
During the examination of employee records of medical staff and other professional, employed under FEMA Vaccination Grant, we found the following situations from a sample of 179 employees
In our examination of the expenditures of FEMA Vaccination Grant during the year 2022 we found the College granted a contract for legal advisory related to FEMA Vaccination Grant to an internal legal advisor of the College. Additionally, the College granted a contract to an external company for the management, accounting, and reporting of FEMA Vaccination Grant where the internal legal advisor is also the Treasurer of the external company, and her husband is the President of the external company. These legal advisory contracts denote a duplicity to the existing contract that the legal advisor has as internal legal advisor of the College and the contracts with the external company present a conflict of interest as defined and established by the Uniform Guidance section 200.318.
In our examination of the expenditures of the FEMA Vaccination Grant during 2022 we noticed the College granted a contract as program medical director to the President of the College. As established by the Uniform Guidance criteria and internal polices of the College these contracts were granted in a clear conflict of interest where an officer of the College is using its position for a private gain.
The College purchased equipment such as laptops, monitors, scanner, servers and refrigerators with federal funds from FEMA Vaccination Grant Program. During the audit, the College did not provide evidence of compliance with requirements established in the criteria section. The College did not prepare a physical inventory of the property and did not maintain records of the property acquired. Additionally, all equipment acquired was handed over to the Pass-through entity at their request and without following the procedures established in section 200.315 of the Uniform Guidance.
The College expended $311,546 in supplies for which it did not maintain an inventory of these. At the end of the project, management reported that there was a significant number of materials that were not used. Upon completion of the project these materials were requested by the pass-through entity and delivered to them. Since there was no inventory of them, the unused inventory on hand of the College and delivered to the pass-through entity could not be quantified.
We observed that FEMA Vaccination Grant monthly reports were submitted late, and the College did not provide evidence of submission of the report named Full Final Reconciliation Report. However, we obtained the Final Closure Report and in that report was informed that all program funds were used. Based on the College accounting records we noticed that not all funds were used, and the College accrued $63,488 of funds that were returned to the pass-through agency on March 31, 2023.
During the audit the College changed the trial balance figures more than once due to classification errors, transactions not recorded, differences with federal reports, etc. Even though all these changes, remained a difference of $7,102 in the accounting books related to the expenditures reported in FEMA Vaccination Grant DS1374. The difference represents an overstatement of the program expense.
The award agreements require that the program expenses be reasonable and necessary and in compliance with federal regulations. The costs incurred by the College to run the project of the FEMA Vaccination Grant violate the reasonability criteria established by the award agreements and the College procurement policies because it did not carefully document the justification of how the situation created an urgent need to perform the work sooner than a competitive process would allow.
The selection of the vendors for supplies, equipment, materials, and services did not go through the College’s existing procurement requirements and the management did not provide adequate information to justify the selection of the vendors without a procurement process.
The FEMA Vaccination grant agreement allowed items for rent, utilities, and phone expenditures in the budget but when we examined the related expenditures, the amounts incurred were not properly supported and the amount paid went over the established budget.
During the examination of several vendors expenditures, we found the following situations from a sample of 120 transactions:
During the examination of employee records of medical staff and other professional, employed under FEMA Vaccination Grant, we found the following situations from a sample of 179 employees
In our examination of the expenditures of FEMA Vaccination Grant during the year 2022 we found the College granted a contract for legal advisory related to FEMA Vaccination Grant to an internal legal advisor of the College. Additionally, the College granted a contract to an external company for the management, accounting, and reporting of FEMA Vaccination Grant where the internal legal advisor is also the Treasurer of the external company, and her husband is the President of the external company. These legal advisory contracts denote a duplicity to the existing contract that the legal advisor has as internal legal advisor of the College and the contracts with the external company present a conflict of interest as defined and established by the Uniform Guidance section 200.318.
In our examination of the expenditures of the FEMA Vaccination Grant during 2022 we noticed the College granted a contract as program medical director to the President of the College. As established by the Uniform Guidance criteria and internal polices of the College these contracts were granted in a clear conflict of interest where an officer of the College is using its position for a private gain.
The College purchased equipment such as laptops, monitors, scanner, servers and refrigerators with federal funds from FEMA Vaccination Grant Program. During the audit, the College did not provide evidence of compliance with requirements established in the criteria section. The College did not prepare a physical inventory of the property and did not maintain records of the property acquired. Additionally, all equipment acquired was handed over to the Pass-through entity at their request and without following the procedures established in section 200.315 of the Uniform Guidance.
The College expended $311,546 in supplies for which it did not maintain an inventory of these. At the end of the project, management reported that there was a significant number of materials that were not used. Upon completion of the project these materials were requested by the pass-through entity and delivered to them. Since there was no inventory of them, the unused inventory on hand of the College and delivered to the pass-through entity could not be quantified.
We observed that FEMA Vaccination Grant monthly reports were submitted late, and the College did not provide evidence of submission of the report named Full Final Reconciliation Report. However, we obtained the Final Closure Report and in that report was informed that all program funds were used. Based on the College accounting records we noticed that not all funds were used, and the College accrued $63,488 of funds that were returned to the pass-through agency on March 31, 2023.