Finding 33893 (2022-003)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-06-05
Audit: 28952
Organization: Bethesda University (CA)
Auditor: Ckp

AI Summary

  • Answer: The University failed to keep records of competitive bidding procedures for one procurement process.
  • Trend: This indicates a potential pattern of non-compliance with procurement documentation requirements.
  • List: Follow up by reviewing all procurement records to ensure compliance with 2 CFR 200.318 and improve documentation practices.

Finding Text

Criteria: 2 CFR 200.318 requires that the University must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. Condition: The University did not retain documentation of competitive bidding procedures for one selection tested. Questioned Costs: Not applicable

Corrective Action Plan

The University reviewed and evaluated our current procurement policy and procedure and identified the deficiency on not clearly defining criteria, missing detailed steps, and ensuring ways to maintain proper documentation. Of the purpose of procurement policy, the University updated the following sections: ? Maximizing the university?s purchasing power by focusing on strategic sourcing and obtaining the best value. ? Leveraging its expertise in contract negotiations and supplier management to advantage the university. ? Streamlining processes and investing in new technologies to provide administrative efficiencies. ? Ensuring that purchases are made in accordance with all applicable university bylaws, laws, regulations, codes and ordinances. The updated procurement policy and procedure thoroughly states under ?Procure-To-Pay Process?, listing competitive bid process by 1. Submit specifications 2. Solicit bids a minimum of three bids 3. Evaluate proposals 4. Negotiate the agreement and make the award. Updated procurement policies and procedures will be properly followed and documented for all general disbursements paid for by federal funds. Person Responsible for Corrective Action Plan: Sheng Wang, Chief Financial Officer Anticipated Date of Completion: June 30, 2023

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 33441 2022-001
    Material Weakness
  • 33442 2022-005
    Significant Deficiency
  • 33443 2022-007
    Significant Deficiency
  • 33444 2022-002
    Material Weakness
  • 33445 2022-001
    Material Weakness
  • 33446 2022-002
    Material Weakness
  • 33447 2022-005
    Significant Deficiency
  • 33448 2022-006
    Significant Deficiency
  • 33449 2022-007
    Significant Deficiency
  • 33450 2022-001
    Material Weakness
  • 33451 2022-002
    Material Weakness
  • 33889 2022-005
    Significant Deficiency
  • 33890 2022-007
    Significant Deficiency
  • 33891 2022-001
    Material Weakness
  • 33892 2022-002
    Material Weakness
  • 33894 2022-004
    Significant Deficiency
  • 33895 2022-001
    Material Weakness
  • 33896 2022-002
    Material Weakness
  • 33897 2022-003
    Significant Deficiency
  • 33898 2022-004
    Significant Deficiency
  • 33899 2022-001
    Material Weakness
  • 33900 2022-002
    Material Weakness
  • 33901 2022-003
    Significant Deficiency
  • 33902 2022-004
    Significant Deficiency
  • 609883 2022-001
    Material Weakness
  • 609884 2022-005
    Significant Deficiency
  • 609885 2022-007
    Significant Deficiency
  • 609886 2022-002
    Material Weakness
  • 609887 2022-001
    Material Weakness
  • 609888 2022-002
    Material Weakness
  • 609889 2022-005
    Significant Deficiency
  • 609890 2022-006
    Significant Deficiency
  • 609891 2022-007
    Significant Deficiency
  • 609892 2022-001
    Material Weakness
  • 609893 2022-002
    Material Weakness
  • 610331 2022-005
    Significant Deficiency
  • 610332 2022-007
    Significant Deficiency
  • 610333 2022-001
    Material Weakness
  • 610334 2022-002
    Material Weakness
  • 610335 2022-003
    Significant Deficiency
  • 610336 2022-004
    Significant Deficiency
  • 610337 2022-001
    Material Weakness
  • 610338 2022-002
    Material Weakness
  • 610339 2022-003
    Significant Deficiency
  • 610340 2022-004
    Significant Deficiency
  • 610341 2022-001
    Material Weakness
  • 610342 2022-002
    Material Weakness
  • 610343 2022-003
    Significant Deficiency
  • 610344 2022-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $581,082
84.063 Federal Pell Grant Program $337,369
84.425 Education Stabilization Fund $44,105
84.007 Federal Supplemental Educational Opportunity Grants $4,450