Finding 1076039 (2022-003)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2024-09-30

AI Summary

  • Core Issue: The Institute lacks documented procurement policies and procedures as required by federal regulations.
  • Impacted Requirements: Non-compliance with 2 CFR Part 200.318 and related procurement standards.
  • Recommended Follow-up: Develop and approve written procurement policies that align with 2 CFR Parts 200.317 through 200.327.

Finding Text

2022-003—Procurement, Suspension and Debarment Federal program information: Funding agency: All Title: All Assistance Listing Number (ALN): All Award year and number: All Pass-through entity (if applicable): All Criteria: According to 2 CFR Part 200.318, a non-federal entity must have and use documented procurement procedures for the acquisition of property or services required under a Federal award or subaward. The entity's documented procurement procedures must conform to the procurement standards identified in Parts 200.317 through 200.327, including written standards of conduct covering conflicts of interest and governing the actions of its employees engaged in the selection, award and administration of contracts. Condition: The Institute has not developed and approved policies and procedures over procurement, suspension and debarment as required by the Uniform Guidance. Questioned Costs: None. Context: N/A Cause: The Institute had never been subject to an external audit prior to 2021 and had not developed formal policies and procedures over procurement, among others. Effect: The Institute is not in compliance with the Uniform Guidance general procurement standards at 2 CFR Part 200.318. Auditor’s Recommendations: The Institute should development written policies and procedures over procurement, suspension and debarment that meets the requirements of 2 CFR Parts 200.317 through 200.327. Management’s Response: Management of the Institute did not provide any comments in response to this finding.

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring

Other Findings in this Audit

  • 499589 2022-002
    - Repeat
  • 499590 2022-002
    - Repeat
  • 499591 2022-002
    - Repeat
  • 499592 2022-002
    - Repeat
  • 499593 2022-002
    - Repeat
  • 499594 2022-002
    - Repeat
  • 499595 2022-003
    Material Weakness Repeat
  • 499596 2022-003
    Material Weakness Repeat
  • 499597 2022-003
    Material Weakness Repeat
  • 499598 2022-003
    Material Weakness Repeat
  • 499599 2022-003
    Material Weakness Repeat
  • 499600 2022-003
    Material Weakness Repeat
  • 499601 2022-004
    Material Weakness Repeat
  • 499602 2022-004
    Material Weakness Repeat
  • 499603 2022-004
    Material Weakness Repeat
  • 499604 2022-004
    Material Weakness Repeat
  • 499605 2022-004
    Material Weakness Repeat
  • 499606 2022-004
    Material Weakness Repeat
  • 1076031 2022-002
    - Repeat
  • 1076032 2022-002
    - Repeat
  • 1076033 2022-002
    - Repeat
  • 1076034 2022-002
    - Repeat
  • 1076035 2022-002
    - Repeat
  • 1076036 2022-002
    - Repeat
  • 1076037 2022-003
    Material Weakness Repeat
  • 1076038 2022-003
    Material Weakness Repeat
  • 1076040 2022-003
    Material Weakness Repeat
  • 1076041 2022-003
    Material Weakness Repeat
  • 1076042 2022-003
    Material Weakness Repeat
  • 1076043 2022-004
    Material Weakness Repeat
  • 1076044 2022-004
    Material Weakness Repeat
  • 1076045 2022-004
    Material Weakness Repeat
  • 1076046 2022-004
    Material Weakness Repeat
  • 1076047 2022-004
    Material Weakness Repeat
  • 1076048 2022-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
47.070 Computer and Information Science and Engineering $675,660
43.008 Education $57,267
93.859 Biomedical Research and Research Training $55,303
47.076 Education and Human Resources $43,600
47.050 Geosciences $30,622
47.041 Engineering $17,049