FAC Explorer

Finding 385593 (2023-010)

Significant Deficiency Repeat Finding
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-03-27
Audit: 298311
Organization: Clarkson College (NE)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The College failed to provide necessary documentation for procurement and suspension/debarment procedures, violating federal regulations.
  • Impacted Requirements: Non-compliance with Title 2, Subtitle A, Chapter 2 Part 200.318 of the CFR regarding documented procurement procedures.
  • Recommended Follow-Up: The College should review and strengthen its procurement policies and ensure proper documentation is retained for compliance.

Finding Text

2023 – 010 Federal Agency: U.S. Department of Education Federal Program Title: HEERF Assistance Listing Number: 84.425F Award Period: July 1, 2022, to June 30, 2023 Type of Finding: - Significant Deficiency in Internal Control Over Compliance - Other Matters Criteria or Specific Requirement: Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations requires colleges to 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: During our testing, we noted that for one of the five disbursements tested for procurement the College was unable to provide support that it obtained a formal bid or market intelligence analysis before the purchase was made. Also, it was noted that procedures were not properly performed for one of the five disbursements tested for suspension and debarment. Questioned Costs: None Context: The College did not have appropriate documentation that met the federal procurement and suspension and debarment requirements. Cause: The College was unable to locate the support for the procurement and suspension and debarment procedures followed for this specific disbursement. Effect: The College did not have appropriate documentation that met the federal procurement requirements. Repeat Finding: Yes, see finding 2022-008. Recommendation: We recommend that the College review its procurement and suspension and debarment policy to ensure a process is in place to follow its policy. Documentation should be retained to support that the policy was followed. Views of Responsible Officials: There is no disagreement with the audit finding.

Corrective Action Plan

2023-010 Higher Education Emergency Relief Funding (HEERF) – Assistance Listing No. 84.425 Recommendation: We recommend that the College review its procurement and suspension and debarment policy to ensure a process is in place to follow its policy. Documentation should be retained to support that the policy was followed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Clarkson College will review our procurement and suspension and debarment policy to ensure a process is in place to follow its policy. Documentation will be retained to support that the policy was followed. Name(s) of the contact person(s) responsible for corrective action: Robyn Hansen Planned completion date for corrective action plan: March 2024

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 385528 2023-001
    Significant Deficiency Repeat
  • 385529 2023-002
    Significant Deficiency Repeat
  • 385530 2023-003
    Significant Deficiency
  • 385531 2023-004
    Significant Deficiency
  • 385532 2023-005
    Significant Deficiency
  • 385533 2023-006
    Significant Deficiency Repeat
  • 385534 2023-007
    Significant Deficiency Repeat
  • 385535 2023-008
    Significant Deficiency
  • 385536 2023-001
    Significant Deficiency Repeat
  • 385537 2023-002
    Significant Deficiency Repeat
  • 385538 2023-003
    Significant Deficiency
  • 385539 2023-004
    Significant Deficiency
  • 385540 2023-005
    Significant Deficiency
  • 385541 2023-006
    Significant Deficiency Repeat
  • 385542 2023-007
    Significant Deficiency Repeat
  • 385543 2023-008
    Significant Deficiency
  • 385544 2023-001
    Significant Deficiency Repeat
  • 385545 2023-002
    Significant Deficiency Repeat
  • 385546 2023-003
    Significant Deficiency
  • 385547 2023-004
    Significant Deficiency
  • 385548 2023-005
    Significant Deficiency
  • 385549 2023-006
    Significant Deficiency Repeat
  • 385550 2023-007
    Significant Deficiency Repeat
  • 385551 2023-008
    Significant Deficiency
  • 385552 2023-001
    Significant Deficiency Repeat
  • 385553 2023-002
    Significant Deficiency Repeat
  • 385554 2023-003
    Significant Deficiency
  • 385555 2023-004
    Significant Deficiency
  • 385556 2023-005
    Significant Deficiency
  • 385557 2023-006
    Significant Deficiency Repeat
  • 385558 2023-007
    Significant Deficiency Repeat
  • 385559 2023-008
    Significant Deficiency
  • 385560 2023-001
    Significant Deficiency Repeat
  • 385561 2023-002
    Significant Deficiency Repeat
  • 385562 2023-003
    Significant Deficiency
  • 385563 2023-004
    Significant Deficiency
  • 385564 2023-005
    Significant Deficiency
  • 385565 2023-006
    Significant Deficiency Repeat
  • 385566 2023-007
    Significant Deficiency Repeat
  • 385567 2023-008
    Significant Deficiency
  • 385568 2023-001
    Significant Deficiency Repeat
  • 385569 2023-002
    Significant Deficiency Repeat
  • 385570 2023-003
    Significant Deficiency
  • 385571 2023-004
    Significant Deficiency
  • 385572 2023-005
    Significant Deficiency
  • 385573 2023-006
    Significant Deficiency Repeat
  • 385574 2023-007
    Significant Deficiency Repeat
  • 385575 2023-008
    Significant Deficiency
  • 385576 2023-001
    Significant Deficiency Repeat
  • 385577 2023-002
    Significant Deficiency Repeat
  • 385578 2023-003
    Significant Deficiency
  • 385579 2023-004
    Significant Deficiency
  • 385580 2023-005
    Significant Deficiency
  • 385581 2023-006
    Significant Deficiency Repeat
  • 385582 2023-007
    Significant Deficiency Repeat
  • 385583 2023-008
    Significant Deficiency
  • 385584 2023-001
    Significant Deficiency Repeat
  • 385585 2023-002
    Significant Deficiency Repeat
  • 385586 2023-003
    Significant Deficiency
  • 385587 2023-004
    Significant Deficiency
  • 385588 2023-005
    Significant Deficiency
  • 385589 2023-006
    Significant Deficiency Repeat
  • 385590 2023-007
    Significant Deficiency Repeat
  • 385591 2023-008
    Significant Deficiency
  • 385592 2023-009
    Significant Deficiency Repeat
  • 961970 2023-001
    Significant Deficiency Repeat
  • 961971 2023-002
    Significant Deficiency Repeat
  • 961972 2023-003
    Significant Deficiency
  • 961973 2023-004
    Significant Deficiency
  • 961974 2023-005
    Significant Deficiency
  • 961975 2023-006
    Significant Deficiency Repeat
  • 961976 2023-007
    Significant Deficiency Repeat
  • 961977 2023-008
    Significant Deficiency
  • 961978 2023-001
    Significant Deficiency Repeat
  • 961979 2023-002
    Significant Deficiency Repeat
  • 961980 2023-003
    Significant Deficiency
  • 961981 2023-004
    Significant Deficiency
  • 961982 2023-005
    Significant Deficiency
  • 961983 2023-006
    Significant Deficiency Repeat
  • 961984 2023-007
    Significant Deficiency Repeat
  • 961985 2023-008
    Significant Deficiency
  • 961986 2023-001
    Significant Deficiency Repeat
  • 961987 2023-002
    Significant Deficiency Repeat
  • 961988 2023-003
    Significant Deficiency
  • 961989 2023-004
    Significant Deficiency
  • 961990 2023-005
    Significant Deficiency
  • 961991 2023-006
    Significant Deficiency Repeat
  • 961992 2023-007
    Significant Deficiency Repeat
  • 961993 2023-008
    Significant Deficiency
  • 961994 2023-001
    Significant Deficiency Repeat
  • 961995 2023-002
    Significant Deficiency Repeat
  • 961996 2023-003
    Significant Deficiency
  • 961997 2023-004
    Significant Deficiency
  • 961998 2023-005
    Significant Deficiency
  • 961999 2023-006
    Significant Deficiency Repeat
  • 962000 2023-007
    Significant Deficiency Repeat
  • 962001 2023-008
    Significant Deficiency
  • 962002 2023-001
    Significant Deficiency Repeat
  • 962003 2023-002
    Significant Deficiency Repeat
  • 962004 2023-003
    Significant Deficiency
  • 962005 2023-004
    Significant Deficiency
  • 962006 2023-005
    Significant Deficiency
  • 962007 2023-006
    Significant Deficiency Repeat
  • 962008 2023-007
    Significant Deficiency Repeat
  • 962009 2023-008
    Significant Deficiency
  • 962010 2023-001
    Significant Deficiency Repeat
  • 962011 2023-002
    Significant Deficiency Repeat
  • 962012 2023-003
    Significant Deficiency
  • 962013 2023-004
    Significant Deficiency
  • 962014 2023-005
    Significant Deficiency
  • 962015 2023-006
    Significant Deficiency Repeat
  • 962016 2023-007
    Significant Deficiency Repeat
  • 962017 2023-008
    Significant Deficiency
  • 962018 2023-001
    Significant Deficiency Repeat
  • 962019 2023-002
    Significant Deficiency Repeat
  • 962020 2023-003
    Significant Deficiency
  • 962021 2023-004
    Significant Deficiency
  • 962022 2023-005
    Significant Deficiency
  • 962023 2023-006
    Significant Deficiency Repeat
  • 962024 2023-007
    Significant Deficiency Repeat
  • 962025 2023-008
    Significant Deficiency
  • 962026 2023-001
    Significant Deficiency Repeat
  • 962027 2023-002
    Significant Deficiency Repeat
  • 962028 2023-003
    Significant Deficiency
  • 962029 2023-004
    Significant Deficiency
  • 962030 2023-005
    Significant Deficiency
  • 962031 2023-006
    Significant Deficiency Repeat
  • 962032 2023-007
    Significant Deficiency Repeat
  • 962033 2023-008
    Significant Deficiency
  • 962034 2023-009
    Significant Deficiency Repeat
  • 962035 2023-010
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $10.40M
84.063 Federal Pell Grant Program $969,869
84.425 Education Stabilization Fund $622,240
93.364 Nursing Student Loans $564,197
93.264 Nurse Faculty Loan Program (nflp) $551,607
84.007 Federal Supplemental Educational Opportunity Grants $54,341
84.033 Federal Work-Study Program $11,574