Finding Text
Federal Procurement Requirements for Higher Education Stabilization Fund (HEERF) DEPARTMENT OF EDUCATION ALN #: 84.425F and 84.425L Federal Award Identification #: P425F204061 and P425L200175 Condition: The College did not follow federal procurement requirements when making purchasing decisions with HEERF funds. Criteria: 2 CFR 200.318 through 200.327 Questioned Costs: $0 Context: While the expenditures tested as part of the audit met allowable cost requirements, minimum federal procurement requirements were not followed. The majority of expenditures were related to updating technology and curriculum for offering distance education classes. Cause: Turnover in staffing. Current personnel were unfamiliar with the federal procurement requirements. Effect: Noncompliance with Uniform Guidance regulations that could impact future funding opportunities. Identification as repeat finding, if applicable: Not applicable. Recommendation: As the College expended all HEERF funding as of June 30, 2022, we recommend that the College update their policies to include procurement standards in the event that future federal grants are received Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.