Finding 576667 (2022-002)

Significant Deficiency Repeat Finding
Requirement
B
Questioned Costs
-
Year
2022
Accepted
2023-10-18

AI Summary

  • Core Issue: The College's expenses for the FEMA Vaccination Grant are not reasonable or necessary, violating award agreements.
  • Impacted Requirements: The College failed to follow its own procurement policies and did not properly document vendor selection justifications.
  • Recommended Follow-Up: Review and enhance documentation practices and ensure compliance with procurement processes for future projects.

Finding Text

The award agreements require that the program expenses be reasonable and necessary and in compliance with federal regulations. The costs incurred by the College to run the project of the FEMA Vaccination Grant violate the reasonability criteria established by the award agreements and the College procurement policies because it did not carefully document the justification of how the situation created an urgent need to perform the work sooner than a competitive process would allow. The selection of the vendors for supplies, equipment, materials, and services did not go through the College’s existing procurement requirements and the management did not provide adequate information to justify the selection of the vendors without a procurement process.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 224 2022-001
    Material Weakness Repeat
  • 225 2022-002
    Significant Deficiency Repeat
  • 226 2022-003
    Significant Deficiency Repeat
  • 227 2022-004
    Significant Deficiency Repeat
  • 228 2022-005
    Significant Deficiency
  • 229 2022-006
    Significant Deficiency Repeat
  • 230 2022-007
    Significant Deficiency Repeat
  • 231 2022-008
    Significant Deficiency
  • 232 2022-009
    Significant Deficiency
  • 233 2022-010
    Significant Deficiency Repeat
  • 576666 2022-001
    Material Weakness Repeat
  • 576668 2022-003
    Significant Deficiency Repeat
  • 576669 2022-004
    Significant Deficiency Repeat
  • 576670 2022-005
    Significant Deficiency
  • 576671 2022-006
    Significant Deficiency Repeat
  • 576672 2022-007
    Significant Deficiency Repeat
  • 576673 2022-008
    Significant Deficiency
  • 576674 2022-009
    Significant Deficiency
  • 576675 2022-010
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $2.71M