Finding 4174 (2023-002)

Significant Deficiency Repeat Finding
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2023-12-13

AI Summary

  • Core Issue: The College did not document vendor verification against suspension or debarment in procurement files.
  • Impacted Requirements: This violates 2 CFR section 200.206 (d)(1), which mandates verification of vendor eligibility for federal programs.
  • Recommended Follow-Up: The College should implement a review process and develop a checklist to ensure all procurement files include necessary documentation.

Finding Text

Program: Coronavirus State and Local Fiscal Recovery Funds ALN 21.027 Program Requirement: Procurement Criteria: Pursuant to 2 CFR section 200.206 (d)(1), non-Federal entities are restricted from doing business with parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal programs or activities. Condition: Procurement files did not have written documentation of the College’s verification that vendors were not suspended or debarred or otherwise excluded from federal programs. Context: Three out of three procurement files did not have documentation of verification that the vendor was not debarred or suspended. Cause: The College failed to document in the file their verification that the vendor was not debarred or suspended. Effect: The College is not able to provide proper supporting documentation of compliance with the suspended or debarred requirements. Questioned Costs: No Repeat Finding: Yes Recommendation: The College needs to implement a review of process of procurement files to ensure that proper supporting documentation is obtained and included in the procurement files. Views of Responsible Officials: The College agrees with the recommendation and plans to develop a checklist to ensure compliance with the procurement requirements related to suspension and debarment.

Corrective Action Plan

The College agrees that a checklist for procurement requirements related to suspension and debarment is needed. The College will review the procurement manual and update to ensure compliance.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 4175 2023-003
    Significant Deficiency
  • 4176 2023-004
    Significant Deficiency
  • 4177 2023-004
    Significant Deficiency
  • 580616 2023-002
    Significant Deficiency Repeat
  • 580617 2023-003
    Significant Deficiency
  • 580618 2023-004
    Significant Deficiency
  • 580619 2023-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $1.98M
84.031 Title III - Gateways to Success $585,795
21.027 Covid-19 Coronavirus State Fiscal Recovery Fund $512,120
84.268 Federal Direct Student Loans $493,811
84.042 Title IV - Trio $278,328
84.048 Carl Perkins Vocational Education - Basic $180,635
84.007 Federal Supplemental Educational Opportunity Grant Program (fseog) $30,290
84.033 Federal Work-Study Program $27,098