Finding 41453 (2022-001)

- Repeat Finding
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2022-11-06
Audit: 37636
Organization: Cumberland University (TN)

AI Summary

  • Core Issue: The University is not following procurement standards set by the Uniform Guidance.
  • Impacted Requirements: Missing thresholds for purchases, lack of a written conduct standard for employees, and no vendor checks against the debarred list.
  • Recommended Follow-Up: Ensure compliance with all procurement standards and implement necessary documentation and procedures moving forward.

Finding Text

Condition: The University is not in compliance with procurement standards under the Uniform Guidance as follows: ? Thresholds for micro-purchases (not to exceed $10,000), small purchases (not to exceed $250,000) and simplified acquisition were not included in the University?s documented procurement procedures ? The University does not have a written standard of conduct that bars any employee or officer from participating in the selection, award, or administration of a contract supported by a federal award if the employee or officer has a direct or indirect financial or other interest in or a tangible personal benefit from a firm considered for a contract ? There is no documentation that vendors were checked against the suspended and debarred vendor list Criteria: The University is required to be in compliance with procurement standards. Cause: Procurement standards were adopted during the current fiscal year but the grant expenditures tested occurred prior to implementation Effect: The University is not in compliance with procurement standards. Recommendation: Ensure that the University is in compliance with all Uniform Guidance standards related to this grant. Views of Responsible Officials and Planned Corrective Actions: Cumberland University has adopted Federal Procurement Guidelines for all qualifying Federal Grants going forward.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $5.84M
84.063 Federal Pell Grant Program $3.58M
84.425 Education Stabilization Fund $1.66M
84.007 Federal Supplemental Educational Opportunity Grants $146,105
89.003 National Historical Publications and Records Grants $119,641
84.033 Federal Work-Study Program $54,470