Finding 1084391 (2024-002)

Significant Deficiency Repeat Finding
Requirement
I
Questioned Costs
$1
Year
2024
Accepted
2024-11-14
Audit: 328453
Organization: Idaho State University (ID)
Auditor: Cla

AI Summary

  • Core Issue: The University failed to document reasons for not obtaining price quotes or competitive bids for a federal procurement transaction.
  • Impacted Requirements: This violates federal regulations requiring full and open competition and proper internal controls under 2 CFR sections 200.319, 200.320, and 200.303.
  • Recommended Follow-Up: The University should enhance its procedures to ensure timely documentation of reasons for bypassing competitive bidding processes.

Finding Text

Procurement Federal Agency: U.S. Federal Government Federal Program Title: Integrative Activities, Research and Development Cluster Assistance Listing Number: 47.083 Federal Award Identification Number and Year: CE2559-SB-873905 A2, A3 - 2024 Award Period: July 1, 2023 to June 30, 2024 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 complete documentation for reasonings of why they did not obtain price quotes or competitive bids prior to entering the transaction. Context: During our testing we identified 1 of the 5 contracts tested did not include adequate documentation to award the contracts without price quotations or a competitive bid process. Questioned costs: $39,160 Cause: Lack of training for procurement personnel regarding federal funds passed through State agencies to the University. Effect: Documentation for why the University did not obtain price quotes or competitive bids was not documented in a timely manner. Repeat finding: Yes, 2023-003 Recommendation: We recommend the University evaluate its procedures and implement an additional control to document reasons for not obtaining price quotes or competitive bids prior to entering the transaction. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

Categories

Questioned Costs Procurement, Suspension & Debarment

Other Findings in this Audit

  • 507947 2024-003
    Significant Deficiency Repeat
  • 507948 2024-001
    Significant Deficiency Repeat
  • 507949 2024-002
    Significant Deficiency Repeat
  • 507950 2024-004
    Significant Deficiency Repeat
  • 507951 2024-004
    Significant Deficiency Repeat
  • 507952 2024-004
    Significant Deficiency Repeat
  • 507953 2024-004
    Significant Deficiency Repeat
  • 507954 2024-004
    Significant Deficiency Repeat
  • 507955 2024-004
    Significant Deficiency Repeat
  • 507956 2024-004
    Significant Deficiency Repeat
  • 507957 2024-004
    Significant Deficiency Repeat
  • 507958 2024-004
    Significant Deficiency Repeat
  • 507959 2024-004
    Significant Deficiency Repeat
  • 507960 2024-004
    Significant Deficiency Repeat
  • 507961 2024-004
    Significant Deficiency Repeat
  • 507962 2024-004
    Significant Deficiency Repeat
  • 507963 2024-004
    Significant Deficiency Repeat
  • 507964 2024-004
    Significant Deficiency Repeat
  • 507965 2024-005
    Significant Deficiency
  • 507966 2024-004
    Significant Deficiency Repeat
  • 507967 2024-005
    Significant Deficiency
  • 507968 2024-004
    Significant Deficiency Repeat
  • 507969 2024-004
    Significant Deficiency Repeat
  • 507970 2024-004
    Significant Deficiency Repeat
  • 507971 2024-004
    Significant Deficiency Repeat
  • 507972 2024-004
    Significant Deficiency Repeat
  • 507973 2024-001
    Significant Deficiency Repeat
  • 1084389 2024-003
    Significant Deficiency Repeat
  • 1084390 2024-001
    Significant Deficiency Repeat
  • 1084392 2024-004
    Significant Deficiency Repeat
  • 1084393 2024-004
    Significant Deficiency Repeat
  • 1084394 2024-004
    Significant Deficiency Repeat
  • 1084395 2024-004
    Significant Deficiency Repeat
  • 1084396 2024-004
    Significant Deficiency Repeat
  • 1084397 2024-004
    Significant Deficiency Repeat
  • 1084398 2024-004
    Significant Deficiency Repeat
  • 1084399 2024-004
    Significant Deficiency Repeat
  • 1084400 2024-004
    Significant Deficiency Repeat
  • 1084401 2024-004
    Significant Deficiency Repeat
  • 1084402 2024-004
    Significant Deficiency Repeat
  • 1084403 2024-004
    Significant Deficiency Repeat
  • 1084404 2024-004
    Significant Deficiency Repeat
  • 1084405 2024-004
    Significant Deficiency Repeat
  • 1084406 2024-004
    Significant Deficiency Repeat
  • 1084407 2024-005
    Significant Deficiency
  • 1084408 2024-004
    Significant Deficiency Repeat
  • 1084409 2024-005
    Significant Deficiency
  • 1084410 2024-004
    Significant Deficiency Repeat
  • 1084411 2024-004
    Significant Deficiency Repeat
  • 1084412 2024-004
    Significant Deficiency Repeat
  • 1084413 2024-004
    Significant Deficiency Repeat
  • 1084414 2024-004
    Significant Deficiency Repeat
  • 1084415 2024-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $15.60M
93.434 Every Student Succeeds Act/preschool Development Grants $11.49M
11.300 Public Works and Economic Development Facilities Program $1.23M
84.268 Federal Direct Student Loan $915,740
84.010 Title I Grants to Local Educational Agencies $764,531
93.516 Public Health Training Centers Program $726,663
84.007 Supplemental Educational Opportunity Grant $544,846
84.425 Education Stabilization Fund $535,521
84.141 Migrant Education High School Equivalency Program $514,358
84.044 Trio Talent Search $493,286
81.065 Nuclear Legacy Cleanup Program $474,607
93.107 Area Health Education Centers $441,664
84.149 Migrant Education College Assistance Migrant Program $440,788
47.083 Integrative Activities $346,139
94.006 Americorps State and National 94.006 $338,926
84.042 Trio Student Support Services $329,192
84.038 Perkins Loan Program $326,785
84.217 Trio McNair Post-Baccalaureate Achievement $298,330
84.047 Trio Upward Bound $279,734
84.129 Rehabilitation Long-Term Training $258,882
93.145 Hiv-Related Training and Technical Assistance $236,223
93.917 Hiv Care Formula Grants $219,739
43.001 Science $190,218
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $189,382
84.066 Trio Educational Opportunity Centers $158,706
84.126 Rehabilitation Services Vocational Rehabilitation Grants to States $129,252
81.049 Office of Science Financial Assistance Program $127,347
93.658 Foster Care Title IV-E $122,120
93.855 Allergy and Infectious Diseases Research $111,387
93.173 Research Related to Deafness and Communication Disorders $105,836
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $101,369
59.058 Federal and State Technology Partnership Program $98,300
94.012 Americorps September 11th National Day of Service and Remembrance Grants 94.012 $97,518
93.234 Traumatic Brain Injury State Demonstration Grant Program $83,715
10.001 Agricultural Research Basic and Applied Research $64,424
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $61,360
81.000 Pass Through Funding From Battelle Energy Alliance LLC $60,955
93.884 Primary Care Training and Enhancement $60,497
10.170 Specialty Crop Block Grant Program - Farm Bill $49,109
47.049 Mathematical and Physical Sciences $47,547
11.611 Manufacturing Extension Partnership $47,508
10.558 Child and Adult Care Food Program $46,937
93.988 Cooperative Agreements for Diabetes Control Programs $46,171
47.076 Stem Education (formerly Education and Human Resources) $45,273
93.236 Grants to States to Support Oral Health Workforce Activities $43,365
15.808 U.s. Geological Survey Research and Data Collection $40,533
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $36,087
93.191 Graduate Psychology Education $32,066
84.048 Career and Technical Education-Basic Grants to States $30,813
15.228 Blm Fuels Management and Community Fire Assistance Program Activities $28,984
93.959 Block Grants for Prevention and Treatment of Substance Abuse $28,257
15.815 National Land Remote Sensing Education Outreach and Research $26,326
12.002 Procurement Technical Assistance for Business Firms $26,104
93.859 Biomedical Research and Research Training $25,538
97.045 Cooperating Technical Partners $22,186
77.008 U.s. Nuclear Regulatory Commission Scholarship and Fellowship Program $21,660
93.251 Early Hearing Detection and Intervention $21,449
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $20,520
84.002 Adult Education-Basic Grants to States $19,069
15.224 Cultural and Paleontological Resources Management $18,077
47.050 Geosciences $17,616
81.121 Nuclear Energy Research, Development and Demonstration $15,980
10.868 Rural Energy for America Program $13,092
11.431 Climate and Atmospheric Research $11,880
47.070 Computer and Information Science and Engineering $11,200
43.008 Office of Stem Engagement (ostem) $9,134
47.074 Biological Sciences $8,861
10.699 Partnership Agreements $8,236
15.810 National Cooperative Geologic Mapping $8,169
10.855 Distance Learning and Telemedicine Loans and Grants $6,846
84.033 Federal Work Study $5,938
10.559 Summer Food Service Program for Children (sfspc) $4,071
84.160 Training Interpreters for Individuals Who Are Deaf and Individuals Who Are Deaf-Blind $1,251
45.149 Promotion of the Humanities Division of Preservation and Access $250
45.129 Promotion of the Humanities Federal/state Partnership $118
59.037 Small Business Development Centers $1
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $-108
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $-2,262
93.865 Child Health and Human Development Extramural Research $-2,834
93.426 The National Cardiovascular Health Program $-6,136