Finding 573346 (2024-005)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2025-08-12
Audit: 364132
Organization: Leech Lake Tribal College (AZ)
Auditor: Redw

AI Summary

  • Core Issue: The College has a material weakness in internal controls over compliance, failing to maintain proper procurement records for all tested transactions.
  • Impacted Requirements: Noncompliance with 2 CFR Sections 200.318i and 200.319a, which mandate detailed record-keeping and full competition in procurement processes.
  • Recommended Follow-Up: Implement and enforce formal policies to ensure proper monitoring of procurement activities, especially for contracts exceeding $150,000.

Finding Text

2024-005 — Procurement – Material Weakness in Internal Control Over Compliance and Noncompliance (Repeat of Finding 2023-006 and 2022-004) Federal program information: Funding agencies: U.S. Department of Interior and U.S. Department of Education Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; and Education Stabilization Fund ALN Number: 15.027, 84.031, and 84.425 Award years: Various Criteria: According to 2 CFR Section 200.318i, the recipient or subrecipient must maintain records sufficient to detail the history of each procurement transaction. These records must include the rationale for the procurement method, contract type selection, contractor selection or rejection, and the basis for the contract price. According to 2 CFR Section 0200.319a, all procurement transactions under the federal award must be conducted in a manner that provides full and open competition. Condition: The College did not maintain records sufficient to detail the history of each procurement transaction for the nine procurements contracts tested. Cause: The College did not have sufficient procedures in place to ensure that procurement records are maintained. Effect: The College is not in compliance with procurement requirements. Questioned Costs: None Context: Procurement documents were not retained for nine out of nine transactions tested. Recommendation: Formally document and enforce policies and procedures that will promote adequate monitoring of the procurement and bidding process. Ensure that any contract over the College’s threshold ($150,000) follow the sealed bid requirements listed in 2 CFR Section 200.320b1. Management’s Response: The College will follow its policies as required.

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness

Other Findings in this Audit

  • 573328 2024-002
    Material Weakness Repeat
  • 573329 2024-002
    Material Weakness Repeat
  • 573330 2024-002
    Material Weakness Repeat
  • 573331 2024-002
    Material Weakness Repeat
  • 573332 2024-002
    Material Weakness Repeat
  • 573333 2024-002
    Material Weakness Repeat
  • 573334 2024-003
    Material Weakness Repeat
  • 573335 2024-003
    Material Weakness Repeat
  • 573336 2024-003
    Material Weakness Repeat
  • 573337 2024-003
    Material Weakness Repeat
  • 573338 2024-003
    Material Weakness Repeat
  • 573339 2024-003
    Material Weakness Repeat
  • 573340 2024-004
    Significant Deficiency
  • 573341 2024-004
    Significant Deficiency
  • 573342 2024-005
    Material Weakness Repeat
  • 573343 2024-005
    Material Weakness Repeat
  • 573344 2024-005
    Material Weakness Repeat
  • 573345 2024-005
    Material Weakness Repeat
  • 573347 2024-006
    Significant Deficiency Repeat
  • 573348 2024-006
    Significant Deficiency Repeat
  • 573349 2024-006
    Significant Deficiency Repeat
  • 573350 2024-006
    Significant Deficiency Repeat
  • 573351 2024-006
    Significant Deficiency Repeat
  • 573352 2024-007
    Significant Deficiency
  • 573353 2024-008
    Material Weakness
  • 573354 2024-009
    Material Weakness
  • 573355 2024-010
    Material Weakness
  • 573356 2024-011
    Material Weakness
  • 573357 2024-012
    Significant Deficiency
  • 573358 2024-012
    Significant Deficiency
  • 573359 2024-012
    Significant Deficiency
  • 573360 2024-012
    Significant Deficiency
  • 1149770 2024-002
    Material Weakness Repeat
  • 1149771 2024-002
    Material Weakness Repeat
  • 1149772 2024-002
    Material Weakness Repeat
  • 1149773 2024-002
    Material Weakness Repeat
  • 1149774 2024-002
    Material Weakness Repeat
  • 1149775 2024-002
    Material Weakness Repeat
  • 1149776 2024-003
    Material Weakness Repeat
  • 1149777 2024-003
    Material Weakness Repeat
  • 1149778 2024-003
    Material Weakness Repeat
  • 1149779 2024-003
    Material Weakness Repeat
  • 1149780 2024-003
    Material Weakness Repeat
  • 1149781 2024-003
    Material Weakness Repeat
  • 1149782 2024-004
    Significant Deficiency
  • 1149783 2024-004
    Significant Deficiency
  • 1149784 2024-005
    Material Weakness Repeat
  • 1149785 2024-005
    Material Weakness Repeat
  • 1149786 2024-005
    Material Weakness Repeat
  • 1149787 2024-005
    Material Weakness Repeat
  • 1149788 2024-005
    Material Weakness Repeat
  • 1149789 2024-006
    Significant Deficiency Repeat
  • 1149790 2024-006
    Significant Deficiency Repeat
  • 1149791 2024-006
    Significant Deficiency Repeat
  • 1149792 2024-006
    Significant Deficiency Repeat
  • 1149793 2024-006
    Significant Deficiency Repeat
  • 1149794 2024-007
    Significant Deficiency
  • 1149795 2024-008
    Material Weakness
  • 1149796 2024-009
    Material Weakness
  • 1149797 2024-010
    Material Weakness
  • 1149798 2024-011
    Material Weakness
  • 1149799 2024-012
    Significant Deficiency
  • 1149800 2024-012
    Significant Deficiency
  • 1149801 2024-012
    Significant Deficiency
  • 1149802 2024-012
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Covid 19-Education Stabilization Fund $2.13M
84.063 Federal Pell Grant Program $864,525
84.031 Higher Education Institutional Aid $687,251
10.237 From Learning to Leading: Cultivating the Next Generation of Diverse Food and Agriculture Professionals $565,030
15.027 Assistance to Tribally Controlled Community Colleges and Universities $354,431
10.222 Tribal Colleges Endowment Program $191,617
10.221 Tribal Colleges Education Equity Grants $178,273
10.500 Cooperative Extension Service $156,521
10.202 Cooperative Forestry Research $116,495
10.766 Community Facilities Loans and Grants $96,941
43.008 Office of Stem Engagement (ostem) $3,829
47.076 Stem Education (formerly Education and Human Resources) $214