Finding Text
2022 ? 005 ? Suspension and Debarment Policy Federal agency: U.S. Department of Education Federal program name: Education Stabilization Fund ? Higher Education Emergency Relief Fund ? Institutional Portion Federal assistance listing number: 84.425F Award period: 7/1/21-6/30/22 Type of finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. When a non-federal entity enters into a covered transaction, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: The University has implemented formal, written policies and procedures to align with the requirements for suspension and debarment but did not maintain documentation that these policies were followed during the year. Questioned costs: Unknown. Context: We selected a sample of 3 transactions for suspension and debarment testing and noted the University did not maintain any documentation to support adherence to the University?s suspension and debarment policies. Cause: The University did not maintain documentation to support this process was performed. Effect: Supporting documentation could not be located to support required suspension and debarment standards were followed. Repeat Finding: No. Auditors? Recommendation: We recommend the University ensure a process is put in place to maintain appropriate supporting documentation as evidence that the University?s suspension and debarment policies were followed. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.