Finding Text
FINDING 2022-005: INSUFFICIENT STANDARD OF CONDUCT FEDERAL AGENCY: U.S. DEPARTMENT OF EDUCATION PROGRAM NAME: HIGHER EDUCATION EMERFENCY RELIEF FUNDS ALN#: 84.425E & 84.425F FEDERAL AWARD YEAR: 2021-2022 Compliance Requirement: Procurement Suspension & Debarment (I.) Criteria: An Institution must have standards of conduct that cover conflicts of interest and govern the performance of its employees engaged in the selection, award, and administration of contracts (2 C.F.R. ?200.318(c) and 48 C.F.R. ?? 52.203-13 and 52.303-16). Condition: The Institution failed to implement the required standards of conduct. We will qualify our opinion for this attribute. Cause: The condition was caused by administrative oversight. Effect: The result is that the Institution could be expending funds that do not meet the compliance requirements included in 2 C.F.R. 200.318 through 200.326. Question Costs: $0 Recommendation: We recommend the Institution develop and implement the standards of conduct. Views of Responsible Officials: The Institution agrees with the Single Audit Finding and a response is included in the Corrective Action Plan.