Finding Text
Federal Agency U.S. Department of Education
Federal Program Name Higher Educational Institutional Aid
Assistance Listing Number 84.031X
Federal Award Identification Number and Year "
P031X220005 - 2024, P031X230006 - 2024"
Pass-Through Agency (if applicable) N/A
Pass-Through Number(s) (if applicable) N/A
Award Period 7/1/23 - 6/30/24
Compliance Requirement Affected Procurement
Type of Finding
Internal Control Significant Deficiency
Document judgment for your assessment Control finding did not result in material questioned costs-therefore we will document as a SD. Additionally qualitatively failure did not have material impact on compliance.
Compliance Not Material
Document judgment for your assessment Not greater than 5% and not a systemic failure.
Criteria or specific requirement "The Federal Government requires that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition consistent with the standards of 2 CFR section 200.320.
In addition, per the Uniform Guidance CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements."
Condition The College did not have documentation that sole source justification was provided during the procurement process.
Questioned costs: N/A
Known
Likely
Context During our testing of 5 procurement transactions, we identified 3 vendors that had sole source justifications however they were not dated to verify that the documentation was provided prior to entering the contract.
Cause The College did not have proper documentation to support the procurement process was completed prior to purchase.
Effect The College could not be in compliance with federal procurement regulations.
Repeat Finding No
Recommendation We recommend the College evaluate its procedures to ensure documentation is properly supported within their procurement files.
Views of Responsible Officials Management agrees with this finding.