Finding 4175 (2023-003)

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

AI Summary

  • Core Issue: The College did not document necessary steps to engage minority and women-owned businesses in procurement.
  • Impacted Requirements: This violates 2 CFR §200.321 (a), which mandates affirmative steps for diverse business inclusion.
  • Recommended Follow-Up: Update the procurement manual to include guidelines for contracting with small and minority businesses and women’s enterprises.

Finding Text

Program: Coronavirus State and Local Fiscal Recovery Funds ALN 21.027 Program Requirement: Procurement Criteria: Per 2 CFR §200.321 (a), The non-Federal entity must take all necessary affirmative steps to assure that minority businesses, women's business enterprises, and labor surplus area firms are used when possible. Condition: The College’s procurement files did not document that affirmative steps had been taken in the procurement files. Context: Two out of two purchases did not have documentation about affirmative steps taken in the procurement file. Cause: The College has not updated their procurement manual to include verbiage about contracting with small and minority businesses, women’s business enterprises and labor surplus firms. Effect: There are grant documents which address contracting with small and minority businesses while the procurement manual does not reflect this. Questioned Costs: No Repeat Finding: No Recommendation: The College needs to update the procurement manual to include verbiage about contracting with small and minority business, women’s business enterprises and labor surplus firms. Views of Responsible Officials: The College agrees with the recommendation to update the procurement manual to address 2 CFR §200.321 (a).

Corrective Action Plan

The College agrees with the recommendation to update the procurement manual to maintain compliance related to contracting with small and minority business, women’s business enterprises, and labor surplus firms.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 4174 2023-002
    Significant Deficiency Repeat
  • 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