Finding Text
Federal Agency: U.S. Department of Education
Federal Program Name: STEM - PODER
Assistance Listing Number: 84.031C
Federal Award Identification Number and Year: P031C210076-23; 2023-2024
Award Period: July 1, 2023 – June 30, 2024
Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters
Criteria or Specific Requirement: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. 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.
Condition: The University did not consistently perform requirements for suspension and debarment as outlined in the Uniform Grant Guidance.
Questioned Costs: None.
Context: The University did not implement a formal, written policy and procedure that aligned with the Uniform Grant Guidance requirements for suspension and debarment.
Cause: The University does not have a formal written policy and procedures to align with the Uniform Grant Guidance requirements for suspension and debarment.
Effect: Suspension and debarment of vendors is not being checked in accordance with the Uniform Guidance.
Repeat Finding: No.
Auditors’ Recommendation: We recommend the University document and implement policies and procedures that are aligned with Uniform Grant Guidance for suspension and debarment to ensure the University is following requirements.
Views of Responsible Officials: There is no disagreement with the audit finding.