Finding 1140025 (2024-002)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2025-06-02
Audit: 357849
Organization: Adelphi University (NY)

AI Summary

  • Core Issue: The University lacked formal procedures to verify vendor and subrecipient suspension or debarment status before issuing contracts, risking noncompliance with federal regulations.
  • Impacted Requirements: Compliance with 2 CFR Part 200, which mandates thorough vendor assessments and documentation to ensure eligibility for federal funding.
  • Recommended Follow-Up: Update policies to include mandatory verification of vendor eligibility through SAM.gov, and ensure documentation is retained as part of the procurement process.

Finding Text

Finding 2024-002 – Procurement, Suspension and Debarment (Significant Deficiency) U.S. Department of Health and Human Services Substance Abuse and Mental Health Service Projects (93.243) Federal Award Year: 2023-2024 Criteria and Context: Institutions are required to adhere to specific requirements for procurement and suspension and debarment to ensure compliance with federal regulations. In accordance with 2 CFR Part 200, procurement processes must promote full and open competition, requiring institutions to maintain written policies, prevent conflicts of interest, and implement cost-effective purchasing methods. When selecting vendors, institutions must assess qualifications, pricing, and past performance to ensure compliance. Contracts should clearly define expectations related to federal regulations. Additionally, before awarding contracts or subawards, institutions must confirm that vendors and subrecipients are not suspended or debarred from receiving federal funds, typically by verifying their status through SAM.gov. Thorough documentation of procurement activities—including vendor selection, contract terms, and suspension and debarment verifications—is essential. Institutions must also conduct regular reviews of procurement practices to ensure compliance with federal guidelines and take corrective actions if noncompliance is identified. These measures help safeguard federal funds and ensure partnerships with eligible vendors and subrecipients. Condition: The University had not established formal procedures to verify the suspension or debarment status of vendors and subrecipients prior to issuing contracts or subawards. Cause and Effect: During the award period, management had personnel turnover, resulting in operational disruptions and a loss of institutional knowledge. Consequently, newly assigned staff were unfamiliar with established procedures for verifying the suspension or debarment status of vendors and subrecipients. The lack of structured knowledge transfer and training contributed to inconsistent compliance practices and increased the risk of noncompliance with federal eligibility requirements. Questioned Costs: None noted. Identified as a Repeat Finding: No Recommendation: The University should review and update its policies related to suspension and debarment to ensure compliance with federal requirements. Specifically, procedures should be implemented requiring personnel to verify the eligibility of all vendors and subrecipients by confirming their status through the System for Award Management (SAM.gov) prior to the execution of any federally funded contracts or subawards. This verification should be documented and retained as part of the procurement and subaward process. Views of Responsible Officials: Management agrees with the findings and recommendations. The University has implemented corrective actions to prevent recurrence by establishing procedures that assess the eligibility of all vendors and subrecipients, confirming their status through the System for Award Management (SAM.gov) before executing any federally funded contracts or subawards. These procedures have been incorporated into the University’s compliance checklist, which is reviewed monthly to ensure adherence.

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring

Other Findings in this Audit

  • 563582 2024-001
    Significant Deficiency
  • 563583 2024-002
    Significant Deficiency
  • 1140024 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $66.12M
84.063 Federal Pell Grant Program $8.87M
93.364 Nursing Student Loans $3.88M
84.033 Federal Work-Study Program $1.42M
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $1.06M
84.038 Perkins Loan Program $1.00M
93.264 Nurse Faculty Loan Program (nflp) $653,495
93.732 Mental and Behavioral Health Education and Training Grants $471,608
84.007 Federal Supplemental Educational Opportunity Grants $431,215
47.076 Stem Education (formerly Education and Human Resources) $282,179
93.696 Certified Community Behavioral Health Clinic Expansion Grants $211,726
93.859 Biomedical Research and Research Training $91,448
47.079 Office of International Science and Engineering $77,972
11.478 Center for Sponsored Coastal Ocean Research_coastal Ocean Program $67,653
93.242 Mental Health Research Grants $62,331
45.163 Promotion of the Humanities_professional Development $56,252
66.437 Long Island Sound Program $46,078
93.866 Aging Research $28,287
93.279 Drug Use and Addiction Research Programs $19,776
15.248 National Landscape Conservation System $16,882
47.074 Biological Sciences $11,136
93.307 Minority Health and Health Disparities Research $4,000