Finding 511941 (2024-004)

Significant Deficiency Repeat Finding
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2024-11-23

AI Summary

  • Core Issue: The University failed to verify that five vendors were not suspended or debarred before engaging in transactions.
  • Impacted Requirements: Compliance with 2 CFR section 180.995, which mandates checks against the SAM Exclusions for vendors involved in covered transactions.
  • Recommended Follow-Up: The University should improve procedures for maintaining records of suspension and debarment checks to prevent unallowable expenditures.

Finding Text

2024 – 004 Federal Agency: Department of Education Federal Program Name: Higher Education Aid – Title III Assistance Listing Numbers: 84.031 Federal Award Identification Number and Year: P031E200019, P031B170023 and P031B220048, grants were awarded within the 2023-24 award year. Award Period: July 1, 2023, through June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. This verification may be accomplished by (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA) and available at SAM.gov, (2) collecting a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Condition: During our testing of suspension and debarment, we noted the University did not have support for debarment checks five of the five vendors tested. Questioned Costs: N/A Context: During our testing of suspension and debarment, we noted the University was unable to provide support for debarment checks five of the five vendors tested. Cause: The University did not have support to verify debarment checks were completed before entering into agreements or occurring expenditures for five of the five vendors selected. Effect: Suspended or debarred vendors could have been charged to the grant, resulting in unallowable expenditures occurring. Repeat Finding: Yes – 2023-005. Recommendation: The University should evaluate their procedures surrounding the maintenance of suspension and debarment checks. Views of responsible officials: Management agrees with the findings and has developed a plan to correct the finding.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 511931 2024-001
    Significant Deficiency
  • 511932 2024-001
    Significant Deficiency
  • 511933 2024-001
    Significant Deficiency
  • 511934 2024-002
    Significant Deficiency
  • 511935 2024-002
    Significant Deficiency
  • 511936 2024-002
    Significant Deficiency
  • 511937 2024-003
    Significant Deficiency
  • 511938 2024-003
    Significant Deficiency
  • 511939 2024-003
    Significant Deficiency
  • 511940 2024-004
    Significant Deficiency Repeat
  • 1088373 2024-001
    Significant Deficiency
  • 1088374 2024-001
    Significant Deficiency
  • 1088375 2024-001
    Significant Deficiency
  • 1088376 2024-002
    Significant Deficiency
  • 1088377 2024-002
    Significant Deficiency
  • 1088378 2024-002
    Significant Deficiency
  • 1088379 2024-003
    Significant Deficiency
  • 1088380 2024-003
    Significant Deficiency
  • 1088381 2024-003
    Significant Deficiency
  • 1088382 2024-004
    Significant Deficiency Repeat
  • 1088383 2024-004
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $18.59M
84.063 Federal Pell Grant Program $7.04M
84.031 Higher Education Institutional Aid $855,983
11.028 Connecting Minority Communities Pilot Program $701,874
84.038 Federal Perkins Loans Outstanding $573,040
84.007 Federal Supplemental Educational Opportunity Grants $460,369
15.904 Historic Preservation Fund Grants-in-Aid $414,268
84.033 Federal Work-Study Program $209,403
43.009 Mission Support $140,415
47.076 Stem Education (formerly Education and Human Resources) $87,223
47.070 Computer and Information Science and Engineering $53,354
93.855 Allergy and Infectious Diseases Research $37,476
93.113 Environmental Health $24,603
93.859 Biomedical Research and Research Training $14,454
93.788 Opioid Str $12,752
43.008 Office of Stem Engagement (ostem) $12,299
84.116 Fund for the Improvement of Postsecondary Education $11,320
43.001 Science $9,743