Finding 580617 (2023-003)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2023-12-13

AI Summary

  • Core Issue: The College did not document necessary steps to engage minority and women-owned businesses in procurement.
  • Impacted Requirements: This violates 2 CFR §200.321 (a), which mandates affirmative steps for diverse business inclusion.
  • Recommended Follow-Up: Update the procurement manual to include guidelines for contracting with small and minority businesses and women’s enterprises.

Finding Text

Program: Coronavirus State and Local Fiscal Recovery Funds ALN 21.027 Program Requirement: Procurement Criteria: Per 2 CFR §200.321 (a), The non-Federal entity must take all necessary affirmative steps to assure that minority businesses, women's business enterprises, and labor surplus area firms are used when possible. Condition: The College’s procurement files did not document that affirmative steps had been taken in the procurement files. Context: Two out of two purchases did not have documentation about affirmative steps taken in the procurement file. Cause: The College has not updated their procurement manual to include verbiage about contracting with small and minority businesses, women’s business enterprises and labor surplus firms. Effect: There are grant documents which address contracting with small and minority businesses while the procurement manual does not reflect this. Questioned Costs: No Repeat Finding: No Recommendation: The College needs to update the procurement manual to include verbiage about contracting with small and minority business, women’s business enterprises and labor surplus firms. Views of Responsible Officials: The College agrees with the recommendation to update the procurement manual to address 2 CFR §200.321 (a).

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 4174 2023-002
    Significant Deficiency Repeat
  • 4175 2023-003
    Significant Deficiency
  • 4176 2023-004
    Significant Deficiency
  • 4177 2023-004
    Significant Deficiency
  • 580616 2023-002
    Significant Deficiency Repeat
  • 580618 2023-004
    Significant Deficiency
  • 580619 2023-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $1.98M
84.031 Title III - Gateways to Success $585,795
21.027 Covid-19 Coronavirus State Fiscal Recovery Fund $512,120
84.268 Federal Direct Student Loans $493,811
84.042 Title IV - Trio $278,328
84.048 Carl Perkins Vocational Education - Basic $180,635
84.007 Federal Supplemental Educational Opportunity Grant Program (fseog) $30,290
84.033 Federal Work-Study Program $27,098