Finding 597189 (2022-001)

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Requirement
I
Questioned Costs
-
Year
2022
Accepted
2022-11-10
Audit: 20526
Organization: Butler University (IN)
Auditor: Forvis LLP

AI Summary

  • Core Issue: The University’s procurement policy lacks necessary documentation for compliance with federal regulations.
  • Impacted Requirements: The policy does not meet the standards outlined in 2 CFR sections 200.318 through 200.326.
  • Recommended Follow-Up: Revise procurement policies to include all required federal procurement elements.

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, 2021 ? May 31, 2022 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: No Recommendation: We recommend the University revise procurement policies to incorporate all required elements of federal procurement regulations.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $37.77M
84.038 Federal Perkins Loan Program $4.77M
84.425 Education Stabilization Fund $4.01M
84.063 Federal Pell Grant Program $3.01M
47.074 Biological Sciences $735,684
84.007 Federal Supplemental Educational Opportunity Grants $465,027
59.037 Small Business Development Centers $317,694
93.859 Biomedical Research and Research Training $288,880
84.033 Federal Work-Study Program $270,647
84.365 English Language Acquisition State Grants $98,682
93.865 Child Health and Human Development Extramural Research $56,285
47.049 Mathematical and Physical Sciences $52,173
47.076 Education and Human Resources $50,246
47.075 Social, Behavioral, and Economic Sciences $40,660
93.732 Mental and Behavioral Health Education and Training Grants $35,220
93.837 Cardiovascular Diseases Research $2,969