Finding 576671 (2022-006)

Significant Deficiency Repeat Finding
Requirement
B
Questioned Costs
$1
Year
2022
Accepted
2023-10-18

AI Summary

  • Core Issue: The College awarded contracts for legal advisory services that create a conflict of interest due to the internal legal advisor's dual role.
  • Impacted Requirements: This situation violates the conflict of interest guidelines outlined in the Uniform Guidance section 200.318.
  • Recommended Follow-Up: Review and revise contracting processes to ensure compliance with conflict of interest policies and avoid similar issues in the future.

Finding Text

In our examination of the expenditures of FEMA Vaccination Grant during the year 2022 we found the College granted a contract for legal advisory related to FEMA Vaccination Grant to an internal legal advisor of the College. Additionally, the College granted a contract to an external company for the management, accounting, and reporting of FEMA Vaccination Grant where the internal legal advisor is also the Treasurer of the external company, and her husband is the President of the external company. These legal advisory contracts denote a duplicity to the existing contract that the legal advisor has as internal legal advisor of the College and the contracts with the external company present a conflict of interest as defined and established by the Uniform Guidance section 200.318.

Categories

Questioned Costs Procurement, Suspension & Debarment Reporting

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
  • 576667 2022-002
    Significant Deficiency Repeat
  • 576668 2022-003
    Significant Deficiency Repeat
  • 576669 2022-004
    Significant Deficiency Repeat
  • 576670 2022-005
    Significant Deficiency
  • 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