Finding 577826 (2023-001)

- Repeat Finding
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2023-11-08
Audit: 2599
Organization: Butler University (IN)
Auditor: Forvis LLP

AI Summary

  • Core Issue: The University’s procurement policy lacks necessary documentation to comply with federal procurement regulations.
  • Impacted Requirements: The policy does not meet the standards set by 2 CFR sections 200.318 through 200.326.
  • Recommended Follow-Up: Ensure the revised procurement policy, approved in September 2023, is implemented and regularly reviewed for compliance.

Finding Text

Federal Program Name: Research and Development Cluster Federal Agency: National Science Foundation Federal Assistance Listing Title and Number: 47.074 Award Year: June 1, 2022 – May 31, 2023 Criteria or Specific Requirement: Procurement, Suspension and Debarment Condition: The University’s procurement policy does not contain adequate documentation to demonstrate compliance with federal procurement regulations. (Deficiency) Questioned Costs: None. Context: The University’s documented procurement policies do not contain all the specified requirements of 2 CFR sections 200.318 through 200.326. Effect: The risks exist that the University could follow their procurement policy and procure an item with federal funds, which would not meet the federal procurement regulations. Cause: The writing of the policy did not take into account federal procurement regulations which are required to be incorporated for items procured with federal funds. Repeat Finding: Yes Recommendation: We recommend the University revise procurement policies to incorporate all required elements of federal procurement regulations. Views of Responsible Officials and Planned Corrective Action: The University agrees with the finding, a revised policy has been drafted and was approved in September 2023.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1384 2023-001
    - Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $39.66M
84.038 Federal Perkins Loan Program $3.56M
84.063 Federal Pell Grant Program $3.26M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1.65M
84.425 Education Stabilization Fund $841,583
84.007 Federal Supplemental Educational Opportunity Grants $424,574
59.037 Small Business Development Centers $408,434
84.033 Federal Work-Study Program $339,339
47.074 Biological Sciences $318,269
93.859 Biomedical Research and Research Training $199,293
93.732 Mental and Behavioral Health Education and Training Grants $175,353
47.049 Mathematical and Physical Sciences $156,736
47.076 Education and Human Resources $129,639
93.865 Child Health and Human Development Extramural Research $105,422
43.000 National Aeronautics and Space Administration $76,006
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $71,002
47.075 Social, Behavioral, and Economic Sciences $10,951
93.670 Child Abuse and Neglect Discretionary Activities $9,446