2023-001: Reporting Federal agency: Department of Health and Human Services Federal program title: Primary Care Training and Enhancement & Every Student Succeeds Act/Preschool Development Grants Assistance Listing Number: 93.884 & 93.434 Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure reports are formally reviewed by someone who did not prepare the report to verify the correct information and data is submitted. Condition & Context: The University did not have a documented or formal review and approval process in place for reports prior to submission. Questioned costs: None. Cause: Supervisory review and approval is currently undocumented and is only communicated verbally. Effect: Failure to properly review Reports could result in an improper information and data being submitted. Repeat Finding: No. Recommendation: ISU should implement formal review procedures to document review and approvals over required reports. Views of responsible officials: Management agrees with this finding.
2023-002: Cash Management-Subrecipient Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: 93.859 Federal Award Identification Number and Year: 1R01GM137083 - 2023 Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when the reimbursement method is used, the Federal awarding agency or pass-through entity must make payment within 30 calendar days after receipt of the billing, unless the Federal awarding agency or pass-through entity reasonably believes the request to be improper (2 CFR section 200.305(b)(4)). In addition, per the Uniform Guidance 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: The University did not make payment to Subrecipients within the required 30 calendar days after receipt of the billing. Context: One subrecipient invoice, totaling $1,601, out of 8 tested, totaling $43,340, was not paid within the required 30 days. Questioned costs: None. Cause: The invoice was sent to the wrong email for approval. Effect: Subrecipients did not receive their reimbursement timely. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to review and approve the Subrecipient reimbursements timely. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023-003: Procurement Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition consistent with the standards of 2 CFR section 200.319 and 2 CFR section 200.320. In addition, per the Uniform Guidance 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: The University did not have documentation for reasonings of why they did not obtain competitive bids. Context: During our testing we identified 2 of the 8 contracts tested did not include adequate documentation to award the contracts without a competitive bid process. Questioned costs: $27,287 Cause: A misunderstanding of the procurement process by grant personnel. Effect: Documentation for why the University did not obtain competitive bids was undocumented. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to document reasons for obtaining competitive bids. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023-003: Procurement Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition consistent with the standards of 2 CFR section 200.319 and 2 CFR section 200.320. In addition, per the Uniform Guidance 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: The University did not have documentation for reasonings of why they did not obtain competitive bids. Context: During our testing we identified 2 of the 8 contracts tested did not include adequate documentation to award the contracts without a competitive bid process. Questioned costs: $27,287 Cause: A misunderstanding of the procurement process by grant personnel. Effect: Documentation for why the University did not obtain competitive bids was undocumented. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to document reasons for obtaining competitive bids. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023-003: Procurement Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition consistent with the standards of 2 CFR section 200.319 and 2 CFR section 200.320. In addition, per the Uniform Guidance 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: The University did not have documentation for reasonings of why they did not obtain competitive bids. Context: During our testing we identified 2 of the 8 contracts tested did not include adequate documentation to award the contracts without a competitive bid process. Questioned costs: $27,287 Cause: A misunderstanding of the procurement process by grant personnel. Effect: Documentation for why the University did not obtain competitive bids was undocumented. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to document reasons for obtaining competitive bids. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023-003: Procurement Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition consistent with the standards of 2 CFR section 200.319 and 2 CFR section 200.320. In addition, per the Uniform Guidance 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: The University did not have documentation for reasonings of why they did not obtain competitive bids. Context: During our testing we identified 2 of the 8 contracts tested did not include adequate documentation to award the contracts without a competitive bid process. Questioned costs: $27,287 Cause: A misunderstanding of the procurement process by grant personnel. Effect: Documentation for why the University did not obtain competitive bids was undocumented. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to document reasons for obtaining competitive bids. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023-003: Procurement Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition consistent with the standards of 2 CFR section 200.319 and 2 CFR section 200.320. In addition, per the Uniform Guidance 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: The University did not have documentation for reasonings of why they did not obtain competitive bids. Context: During our testing we identified 2 of the 8 contracts tested did not include adequate documentation to award the contracts without a competitive bid process. Questioned costs: $27,287 Cause: A misunderstanding of the procurement process by grant personnel. Effect: Documentation for why the University did not obtain competitive bids was undocumented. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to document reasons for obtaining competitive bids. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023-003: Procurement Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition consistent with the standards of 2 CFR section 200.319 and 2 CFR section 200.320. In addition, per the Uniform Guidance 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: The University did not have documentation for reasonings of why they did not obtain competitive bids. Context: During our testing we identified 2 of the 8 contracts tested did not include adequate documentation to award the contracts without a competitive bid process. Questioned costs: $27,287 Cause: A misunderstanding of the procurement process by grant personnel. Effect: Documentation for why the University did not obtain competitive bids was undocumented. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to document reasons for obtaining competitive bids. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023-003: Procurement Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition consistent with the standards of 2 CFR section 200.319 and 2 CFR section 200.320. In addition, per the Uniform Guidance 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: The University did not have documentation for reasonings of why they did not obtain competitive bids. Context: During our testing we identified 2 of the 8 contracts tested did not include adequate documentation to award the contracts without a competitive bid process. Questioned costs: $27,287 Cause: A misunderstanding of the procurement process by grant personnel. Effect: Documentation for why the University did not obtain competitive bids was undocumented. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to document reasons for obtaining competitive bids. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023-003: Procurement Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition consistent with the standards of 2 CFR section 200.319 and 2 CFR section 200.320. In addition, per the Uniform Guidance 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: The University did not have documentation for reasonings of why they did not obtain competitive bids. Context: During our testing we identified 2 of the 8 contracts tested did not include adequate documentation to award the contracts without a competitive bid process. Questioned costs: $27,287 Cause: A misunderstanding of the procurement process by grant personnel. Effect: Documentation for why the University did not obtain competitive bids was undocumented. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to document reasons for obtaining competitive bids. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023-003: Procurement Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition consistent with the standards of 2 CFR section 200.319 and 2 CFR section 200.320. In addition, per the Uniform Guidance 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: The University did not have documentation for reasonings of why they did not obtain competitive bids. Context: During our testing we identified 2 of the 8 contracts tested did not include adequate documentation to award the contracts without a competitive bid process. Questioned costs: $27,287 Cause: A misunderstanding of the procurement process by grant personnel. Effect: Documentation for why the University did not obtain competitive bids was undocumented. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to document reasons for obtaining competitive bids. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023-003: Procurement Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition consistent with the standards of 2 CFR section 200.319 and 2 CFR section 200.320. In addition, per the Uniform Guidance 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: The University did not have documentation for reasonings of why they did not obtain competitive bids. Context: During our testing we identified 2 of the 8 contracts tested did not include adequate documentation to award the contracts without a competitive bid process. Questioned costs: $27,287 Cause: A misunderstanding of the procurement process by grant personnel. Effect: Documentation for why the University did not obtain competitive bids was undocumented. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to document reasons for obtaining competitive bids. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023-003: Procurement Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition consistent with the standards of 2 CFR section 200.319 and 2 CFR section 200.320. In addition, per the Uniform Guidance 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: The University did not have documentation for reasonings of why they did not obtain competitive bids. Context: During our testing we identified 2 of the 8 contracts tested did not include adequate documentation to award the contracts without a competitive bid process. Questioned costs: $27,287 Cause: A misunderstanding of the procurement process by grant personnel. Effect: Documentation for why the University did not obtain competitive bids was undocumented. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to document reasons for obtaining competitive bids. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023-003: Procurement Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition consistent with the standards of 2 CFR section 200.319 and 2 CFR section 200.320. In addition, per the Uniform Guidance 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: The University did not have documentation for reasonings of why they did not obtain competitive bids. Context: During our testing we identified 2 of the 8 contracts tested did not include adequate documentation to award the contracts without a competitive bid process. Questioned costs: $27,287 Cause: A misunderstanding of the procurement process by grant personnel. Effect: Documentation for why the University did not obtain competitive bids was undocumented. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to document reasons for obtaining competitive bids. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023-003: Procurement Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition consistent with the standards of 2 CFR section 200.319 and 2 CFR section 200.320. In addition, per the Uniform Guidance 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: The University did not have documentation for reasonings of why they did not obtain competitive bids. Context: During our testing we identified 2 of the 8 contracts tested did not include adequate documentation to award the contracts without a competitive bid process. Questioned costs: $27,287 Cause: A misunderstanding of the procurement process by grant personnel. Effect: Documentation for why the University did not obtain competitive bids was undocumented. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to document reasons for obtaining competitive bids. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023-003: Procurement Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition consistent with the standards of 2 CFR section 200.319 and 2 CFR section 200.320. In addition, per the Uniform Guidance 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: The University did not have documentation for reasonings of why they did not obtain competitive bids. Context: During our testing we identified 2 of the 8 contracts tested did not include adequate documentation to award the contracts without a competitive bid process. Questioned costs: $27,287 Cause: A misunderstanding of the procurement process by grant personnel. Effect: Documentation for why the University did not obtain competitive bids was undocumented. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to document reasons for obtaining competitive bids. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023-003: Procurement Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition consistent with the standards of 2 CFR section 200.319 and 2 CFR section 200.320. In addition, per the Uniform Guidance 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: The University did not have documentation for reasonings of why they did not obtain competitive bids. Context: During our testing we identified 2 of the 8 contracts tested did not include adequate documentation to award the contracts without a competitive bid process. Questioned costs: $27,287 Cause: A misunderstanding of the procurement process by grant personnel. Effect: Documentation for why the University did not obtain competitive bids was undocumented. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to document reasons for obtaining competitive bids. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023-003: Procurement Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition consistent with the standards of 2 CFR section 200.319 and 2 CFR section 200.320. In addition, per the Uniform Guidance 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: The University did not have documentation for reasonings of why they did not obtain competitive bids. Context: During our testing we identified 2 of the 8 contracts tested did not include adequate documentation to award the contracts without a competitive bid process. Questioned costs: $27,287 Cause: A misunderstanding of the procurement process by grant personnel. Effect: Documentation for why the University did not obtain competitive bids was undocumented. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to document reasons for obtaining competitive bids. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023-003: Procurement Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition consistent with the standards of 2 CFR section 200.319 and 2 CFR section 200.320. In addition, per the Uniform Guidance 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: The University did not have documentation for reasonings of why they did not obtain competitive bids. Context: During our testing we identified 2 of the 8 contracts tested did not include adequate documentation to award the contracts without a competitive bid process. Questioned costs: $27,287 Cause: A misunderstanding of the procurement process by grant personnel. Effect: Documentation for why the University did not obtain competitive bids was undocumented. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to document reasons for obtaining competitive bids. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023-003: Procurement Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition consistent with the standards of 2 CFR section 200.319 and 2 CFR section 200.320. In addition, per the Uniform Guidance 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: The University did not have documentation for reasonings of why they did not obtain competitive bids. Context: During our testing we identified 2 of the 8 contracts tested did not include adequate documentation to award the contracts without a competitive bid process. Questioned costs: $27,287 Cause: A misunderstanding of the procurement process by grant personnel. Effect: Documentation for why the University did not obtain competitive bids was undocumented. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to document reasons for obtaining competitive bids. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023-003: Procurement Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition consistent with the standards of 2 CFR section 200.319 and 2 CFR section 200.320. In addition, per the Uniform Guidance 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: The University did not have documentation for reasonings of why they did not obtain competitive bids. Context: During our testing we identified 2 of the 8 contracts tested did not include adequate documentation to award the contracts without a competitive bid process. Questioned costs: $27,287 Cause: A misunderstanding of the procurement process by grant personnel. Effect: Documentation for why the University did not obtain competitive bids was undocumented. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to document reasons for obtaining competitive bids. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023-003: Procurement Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition consistent with the standards of 2 CFR section 200.319 and 2 CFR section 200.320. In addition, per the Uniform Guidance 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: The University did not have documentation for reasonings of why they did not obtain competitive bids. Context: During our testing we identified 2 of the 8 contracts tested did not include adequate documentation to award the contracts without a competitive bid process. Questioned costs: $27,287 Cause: A misunderstanding of the procurement process by grant personnel. Effect: Documentation for why the University did not obtain competitive bids was undocumented. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to document reasons for obtaining competitive bids. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023-003: Procurement Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition consistent with the standards of 2 CFR section 200.319 and 2 CFR section 200.320. In addition, per the Uniform Guidance 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: The University did not have documentation for reasonings of why they did not obtain competitive bids. Context: During our testing we identified 2 of the 8 contracts tested did not include adequate documentation to award the contracts without a competitive bid process. Questioned costs: $27,287 Cause: A misunderstanding of the procurement process by grant personnel. Effect: Documentation for why the University did not obtain competitive bids was undocumented. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to document reasons for obtaining competitive bids. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023-003: Procurement Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition consistent with the standards of 2 CFR section 200.319 and 2 CFR section 200.320. In addition, per the Uniform Guidance 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: The University did not have documentation for reasonings of why they did not obtain competitive bids. Context: During our testing we identified 2 of the 8 contracts tested did not include adequate documentation to award the contracts without a competitive bid process. Questioned costs: $27,287 Cause: A misunderstanding of the procurement process by grant personnel. Effect: Documentation for why the University did not obtain competitive bids was undocumented. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to document reasons for obtaining competitive bids. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023-003: Procurement Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition consistent with the standards of 2 CFR section 200.319 and 2 CFR section 200.320. In addition, per the Uniform Guidance 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: The University did not have documentation for reasonings of why they did not obtain competitive bids. Context: During our testing we identified 2 of the 8 contracts tested did not include adequate documentation to award the contracts without a competitive bid process. Questioned costs: $27,287 Cause: A misunderstanding of the procurement process by grant personnel. Effect: Documentation for why the University did not obtain competitive bids was undocumented. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to document reasons for obtaining competitive bids. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023-003: Procurement Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition consistent with the standards of 2 CFR section 200.319 and 2 CFR section 200.320. In addition, per the Uniform Guidance 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: The University did not have documentation for reasonings of why they did not obtain competitive bids. Context: During our testing we identified 2 of the 8 contracts tested did not include adequate documentation to award the contracts without a competitive bid process. Questioned costs: $27,287 Cause: A misunderstanding of the procurement process by grant personnel. Effect: Documentation for why the University did not obtain competitive bids was undocumented. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to document reasons for obtaining competitive bids. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023-003: Procurement Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition consistent with the standards of 2 CFR section 200.319 and 2 CFR section 200.320. In addition, per the Uniform Guidance 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: The University did not have documentation for reasonings of why they did not obtain competitive bids. Context: During our testing we identified 2 of the 8 contracts tested did not include adequate documentation to award the contracts without a competitive bid process. Questioned costs: $27,287 Cause: A misunderstanding of the procurement process by grant personnel. Effect: Documentation for why the University did not obtain competitive bids was undocumented. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to document reasons for obtaining competitive bids. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023-003: Procurement Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition consistent with the standards of 2 CFR section 200.319 and 2 CFR section 200.320. In addition, per the Uniform Guidance 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: The University did not have documentation for reasonings of why they did not obtain competitive bids. Context: During our testing we identified 2 of the 8 contracts tested did not include adequate documentation to award the contracts without a competitive bid process. Questioned costs: $27,287 Cause: A misunderstanding of the procurement process by grant personnel. Effect: Documentation for why the University did not obtain competitive bids was undocumented. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to document reasons for obtaining competitive bids. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023-003: Procurement Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition consistent with the standards of 2 CFR section 200.319 and 2 CFR section 200.320. In addition, per the Uniform Guidance 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: The University did not have documentation for reasonings of why they did not obtain competitive bids. Context: During our testing we identified 2 of the 8 contracts tested did not include adequate documentation to award the contracts without a competitive bid process. Questioned costs: $27,287 Cause: A misunderstanding of the procurement process by grant personnel. Effect: Documentation for why the University did not obtain competitive bids was undocumented. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to document reasons for obtaining competitive bids. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023-003: Procurement Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition consistent with the standards of 2 CFR section 200.319 and 2 CFR section 200.320. In addition, per the Uniform Guidance 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: The University did not have documentation for reasonings of why they did not obtain competitive bids. Context: During our testing we identified 2 of the 8 contracts tested did not include adequate documentation to award the contracts without a competitive bid process. Questioned costs: $27,287 Cause: A misunderstanding of the procurement process by grant personnel. Effect: Documentation for why the University did not obtain competitive bids was undocumented. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to document reasons for obtaining competitive bids. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023-003: Procurement Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition consistent with the standards of 2 CFR section 200.319 and 2 CFR section 200.320. In addition, per the Uniform Guidance 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: The University did not have documentation for reasonings of why they did not obtain competitive bids. Context: During our testing we identified 2 of the 8 contracts tested did not include adequate documentation to award the contracts without a competitive bid process. Questioned costs: $27,287 Cause: A misunderstanding of the procurement process by grant personnel. Effect: Documentation for why the University did not obtain competitive bids was undocumented. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to document reasons for obtaining competitive bids. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023-003: Procurement Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition consistent with the standards of 2 CFR section 200.319 and 2 CFR section 200.320. In addition, per the Uniform Guidance 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: The University did not have documentation for reasonings of why they did not obtain competitive bids. Context: During our testing we identified 2 of the 8 contracts tested did not include adequate documentation to award the contracts without a competitive bid process. Questioned costs: $27,287 Cause: A misunderstanding of the procurement process by grant personnel. Effect: Documentation for why the University did not obtain competitive bids was undocumented. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to document reasons for obtaining competitive bids. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023-003: Procurement Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition consistent with the standards of 2 CFR section 200.319 and 2 CFR section 200.320. In addition, per the Uniform Guidance 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: The University did not have documentation for reasonings of why they did not obtain competitive bids. Context: During our testing we identified 2 of the 8 contracts tested did not include adequate documentation to award the contracts without a competitive bid process. Questioned costs: $27,287 Cause: A misunderstanding of the procurement process by grant personnel. Effect: Documentation for why the University did not obtain competitive bids was undocumented. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to document reasons for obtaining competitive bids. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023-003: Procurement Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition consistent with the standards of 2 CFR section 200.319 and 2 CFR section 200.320. In addition, per the Uniform Guidance 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: The University did not have documentation for reasonings of why they did not obtain competitive bids. Context: During our testing we identified 2 of the 8 contracts tested did not include adequate documentation to award the contracts without a competitive bid process. Questioned costs: $27,287 Cause: A misunderstanding of the procurement process by grant personnel. Effect: Documentation for why the University did not obtain competitive bids was undocumented. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to document reasons for obtaining competitive bids. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023-003: Procurement Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition consistent with the standards of 2 CFR section 200.319 and 2 CFR section 200.320. In addition, per the Uniform Guidance 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: The University did not have documentation for reasonings of why they did not obtain competitive bids. Context: During our testing we identified 2 of the 8 contracts tested did not include adequate documentation to award the contracts without a competitive bid process. Questioned costs: $27,287 Cause: A misunderstanding of the procurement process by grant personnel. Effect: Documentation for why the University did not obtain competitive bids was undocumented. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to document reasons for obtaining competitive bids. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023-003: Procurement Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition consistent with the standards of 2 CFR section 200.319 and 2 CFR section 200.320. In addition, per the Uniform Guidance 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: The University did not have documentation for reasonings of why they did not obtain competitive bids. Context: During our testing we identified 2 of the 8 contracts tested did not include adequate documentation to award the contracts without a competitive bid process. Questioned costs: $27,287 Cause: A misunderstanding of the procurement process by grant personnel. Effect: Documentation for why the University did not obtain competitive bids was undocumented. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to document reasons for obtaining competitive bids. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023-003: Procurement Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition consistent with the standards of 2 CFR section 200.319 and 2 CFR section 200.320. In addition, per the Uniform Guidance 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: The University did not have documentation for reasonings of why they did not obtain competitive bids. Context: During our testing we identified 2 of the 8 contracts tested did not include adequate documentation to award the contracts without a competitive bid process. Questioned costs: $27,287 Cause: A misunderstanding of the procurement process by grant personnel. Effect: Documentation for why the University did not obtain competitive bids was undocumented. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to document reasons for obtaining competitive bids. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023-003: Procurement Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition consistent with the standards of 2 CFR section 200.319 and 2 CFR section 200.320. In addition, per the Uniform Guidance 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: The University did not have documentation for reasonings of why they did not obtain competitive bids. Context: During our testing we identified 2 of the 8 contracts tested did not include adequate documentation to award the contracts without a competitive bid process. Questioned costs: $27,287 Cause: A misunderstanding of the procurement process by grant personnel. Effect: Documentation for why the University did not obtain competitive bids was undocumented. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to document reasons for obtaining competitive bids. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023-003: Procurement Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition consistent with the standards of 2 CFR section 200.319 and 2 CFR section 200.320. In addition, per the Uniform Guidance 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: The University did not have documentation for reasonings of why they did not obtain competitive bids. Context: During our testing we identified 2 of the 8 contracts tested did not include adequate documentation to award the contracts without a competitive bid process. Questioned costs: $27,287 Cause: A misunderstanding of the procurement process by grant personnel. Effect: Documentation for why the University did not obtain competitive bids was undocumented. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to document reasons for obtaining competitive bids. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023-003: Procurement Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition consistent with the standards of 2 CFR section 200.319 and 2 CFR section 200.320. In addition, per the Uniform Guidance 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: The University did not have documentation for reasonings of why they did not obtain competitive bids. Context: During our testing we identified 2 of the 8 contracts tested did not include adequate documentation to award the contracts without a competitive bid process. Questioned costs: $27,287 Cause: A misunderstanding of the procurement process by grant personnel. Effect: Documentation for why the University did not obtain competitive bids was undocumented. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to document reasons for obtaining competitive bids. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023-003: Procurement Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition consistent with the standards of 2 CFR section 200.319 and 2 CFR section 200.320. In addition, per the Uniform Guidance 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: The University did not have documentation for reasonings of why they did not obtain competitive bids. Context: During our testing we identified 2 of the 8 contracts tested did not include adequate documentation to award the contracts without a competitive bid process. Questioned costs: $27,287 Cause: A misunderstanding of the procurement process by grant personnel. Effect: Documentation for why the University did not obtain competitive bids was undocumented. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to document reasons for obtaining competitive bids. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023-003: Procurement Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition consistent with the standards of 2 CFR section 200.319 and 2 CFR section 200.320. In addition, per the Uniform Guidance 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: The University did not have documentation for reasonings of why they did not obtain competitive bids. Context: During our testing we identified 2 of the 8 contracts tested did not include adequate documentation to award the contracts without a competitive bid process. Questioned costs: $27,287 Cause: A misunderstanding of the procurement process by grant personnel. Effect: Documentation for why the University did not obtain competitive bids was undocumented. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to document reasons for obtaining competitive bids. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023-003: Procurement Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition consistent with the standards of 2 CFR section 200.319 and 2 CFR section 200.320. In addition, per the Uniform Guidance 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: The University did not have documentation for reasonings of why they did not obtain competitive bids. Context: During our testing we identified 2 of the 8 contracts tested did not include adequate documentation to award the contracts without a competitive bid process. Questioned costs: $27,287 Cause: A misunderstanding of the procurement process by grant personnel. Effect: Documentation for why the University did not obtain competitive bids was undocumented. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to document reasons for obtaining competitive bids. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023-003: Procurement Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition consistent with the standards of 2 CFR section 200.319 and 2 CFR section 200.320. In addition, per the Uniform Guidance 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: The University did not have documentation for reasonings of why they did not obtain competitive bids. Context: During our testing we identified 2 of the 8 contracts tested did not include adequate documentation to award the contracts without a competitive bid process. Questioned costs: $27,287 Cause: A misunderstanding of the procurement process by grant personnel. Effect: Documentation for why the University did not obtain competitive bids was undocumented. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to document reasons for obtaining competitive bids. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023-003: Procurement Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition consistent with the standards of 2 CFR section 200.319 and 2 CFR section 200.320. In addition, per the Uniform Guidance 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: The University did not have documentation for reasonings of why they did not obtain competitive bids. Context: During our testing we identified 2 of the 8 contracts tested did not include adequate documentation to award the contracts without a competitive bid process. Questioned costs: $27,287 Cause: A misunderstanding of the procurement process by grant personnel. Effect: Documentation for why the University did not obtain competitive bids was undocumented. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to document reasons for obtaining competitive bids. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023-003: Procurement Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition consistent with the standards of 2 CFR section 200.319 and 2 CFR section 200.320. In addition, per the Uniform Guidance 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: The University did not have documentation for reasonings of why they did not obtain competitive bids. Context: During our testing we identified 2 of the 8 contracts tested did not include adequate documentation to award the contracts without a competitive bid process. Questioned costs: $27,287 Cause: A misunderstanding of the procurement process by grant personnel. Effect: Documentation for why the University did not obtain competitive bids was undocumented. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to document reasons for obtaining competitive bids. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023-003: Procurement Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition consistent with the standards of 2 CFR section 200.319 and 2 CFR section 200.320. In addition, per the Uniform Guidance 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: The University did not have documentation for reasonings of why they did not obtain competitive bids. Context: During our testing we identified 2 of the 8 contracts tested did not include adequate documentation to award the contracts without a competitive bid process. Questioned costs: $27,287 Cause: A misunderstanding of the procurement process by grant personnel. Effect: Documentation for why the University did not obtain competitive bids was undocumented. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to document reasons for obtaining competitive bids. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023-003: Procurement Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition consistent with the standards of 2 CFR section 200.319 and 2 CFR section 200.320. In addition, per the Uniform Guidance 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: The University did not have documentation for reasonings of why they did not obtain competitive bids. Context: During our testing we identified 2 of the 8 contracts tested did not include adequate documentation to award the contracts without a competitive bid process. Questioned costs: $27,287 Cause: A misunderstanding of the procurement process by grant personnel. Effect: Documentation for why the University did not obtain competitive bids was undocumented. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to document reasons for obtaining competitive bids. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023-003: Procurement Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition consistent with the standards of 2 CFR section 200.319 and 2 CFR section 200.320. In addition, per the Uniform Guidance 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: The University did not have documentation for reasonings of why they did not obtain competitive bids. Context: During our testing we identified 2 of the 8 contracts tested did not include adequate documentation to award the contracts without a competitive bid process. Questioned costs: $27,287 Cause: A misunderstanding of the procurement process by grant personnel. Effect: Documentation for why the University did not obtain competitive bids was undocumented. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to document reasons for obtaining competitive bids. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023-003: Procurement Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition consistent with the standards of 2 CFR section 200.319 and 2 CFR section 200.320. In addition, per the Uniform Guidance 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: The University did not have documentation for reasonings of why they did not obtain competitive bids. Context: During our testing we identified 2 of the 8 contracts tested did not include adequate documentation to award the contracts without a competitive bid process. Questioned costs: $27,287 Cause: A misunderstanding of the procurement process by grant personnel. Effect: Documentation for why the University did not obtain competitive bids was undocumented. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to document reasons for obtaining competitive bids. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.