Finding 1089055 (2024-005)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2024-12-02

AI Summary

  • Core Issue: The College lacked proper documentation for sole source justifications in procurement transactions.
  • Impacted Requirements: This affects compliance with federal procurement regulations requiring full and open competition and proper internal controls.
  • Recommended Follow-Up: The College should review and improve its procurement procedures to ensure all documentation is complete and properly dated.

Finding Text

Federal Agency U.S. Department of Education Federal Program Name Higher Educational Institutional Aid Assistance Listing Number 84.031X Federal Award Identification Number and Year " P031X220005 - 2024, P031X230006 - 2024" Pass-Through Agency (if applicable) N/A Pass-Through Number(s) (if applicable) N/A Award Period 7/1/23 - 6/30/24 Compliance Requirement Affected Procurement Type of Finding Internal Control Significant Deficiency Document judgment for your assessment Control finding did not result in material questioned costs-therefore we will document as a SD. Additionally qualitatively failure did not have material impact on compliance. Compliance Not Material Document judgment for your assessment Not greater than 5% and not a systemic failure. 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 200.320. 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 College did not have documentation that sole source justification was provided during the procurement process. Questioned costs: N/A Known Likely Context During our testing of 5 procurement transactions, we identified 3 vendors that had sole source justifications however they were not dated to verify that the documentation was provided prior to entering the contract. Cause The College did not have proper documentation to support the procurement process was completed prior to purchase. Effect The College could not be in compliance with federal procurement regulations. Repeat Finding No Recommendation We recommend the College evaluate its procedures to ensure documentation is properly supported within their procurement files. Views of Responsible Officials Management agrees with this finding.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 512600 2024-002
    Significant Deficiency
  • 512601 2024-003
    Significant Deficiency
  • 512602 2024-002
    Significant Deficiency
  • 512603 2024-003
    Significant Deficiency
  • 512604 2024-002
    Significant Deficiency
  • 512605 2024-003
    Significant Deficiency
  • 512606 2024-002
    Significant Deficiency
  • 512607 2024-003
    Significant Deficiency
  • 512608 2024-004
    Significant Deficiency
  • 512609 2024-005
    Significant Deficiency
  • 512610 2024-004
    Significant Deficiency
  • 512611 2024-005
    Significant Deficiency
  • 512612 2024-004
    Significant Deficiency
  • 512613 2024-005
    Significant Deficiency
  • 1089042 2024-002
    Significant Deficiency
  • 1089043 2024-003
    Significant Deficiency
  • 1089044 2024-002
    Significant Deficiency
  • 1089045 2024-003
    Significant Deficiency
  • 1089046 2024-002
    Significant Deficiency
  • 1089047 2024-003
    Significant Deficiency
  • 1089048 2024-002
    Significant Deficiency
  • 1089049 2024-003
    Significant Deficiency
  • 1089050 2024-004
    Significant Deficiency
  • 1089051 2024-005
    Significant Deficiency
  • 1089052 2024-004
    Significant Deficiency
  • 1089053 2024-005
    Significant Deficiency
  • 1089054 2024-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $5.93M
84.268 Federal Direct Student Loans $5.13M
84.047 Trio Upward Bound $363,714
21.027 Coronavirus State and Local Fiscal Recovery Funds $338,957
84.042 Trio Student Support Services $312,425
84.031 Higher Education Institutional Aid $208,600
93.558 Temporary Assistance for Needy Families $174,483
84.033 Federal Work-Study Program $164,994
84.002 Adult Education - Basic Grants to States $119,052
84.007 Federal Supplemental Educational Opportunity Grants $83,838
93.575 Child Care and Development Block Grant $67,197
10.559 Summer Food Service Program for Children $58,174
84.335 Child Care Access Means Parents in School $49,897
84.048 Career and Technical Education -- Basic Grants to States $34,852
93.788 Opioid Str $28,968