Finding 609294 (2022-003)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-03-08
Audit: 33281
Organization: Felician University (NJ)

AI Summary

  • Core Issue: The University lacks formal written policies and procedures for compliance with the Uniform Grant Guidance, particularly regarding procurement and suspension/debarment.
  • Impacted Requirements: Compliance with federal regulations is at risk, which could lead to noncompliance with federal awards.
  • Recommended Follow-up: The University should develop and implement necessary policies and procedures to align with Uniform Grant Guidance to mitigate compliance risks.

Finding Text

Federal Agency: U.S. Department of Education Federal Program Name: Education Stabilization Fund ? Higher Education Emergency Relief Fund ? Institutional Portion Assistance Listing Number: 84.425F Federal Award Identification Number and Year: P425F200150 - 2022 Award Period: July 01, 2021 - June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: The Uniform Administrative Guidance, Cost Principals, and Requirements for Federal Awards (Uniform Guidance) became effective for grants or incremental funding made on or after December 26, 2014. Entities are now required to have written policies and procedures in place over certain compliance requirements. Compliance requirements that have been significantly affected due to the changes in Uniform Guidance include allowable costs, procurement, and subrecipient monitoring. Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: It was noted that the University has not implemented formal, written policies and procedures to align with the Uniform Grant Guidance requirements for procurement and suspension and debarment. Questioned costs: None. Context: It was noted that the University has not implemented formal, written policies and procedures to align with the Uniform Grant Guidance requirements for procurement and suspension and debarment. Cause: The University does not have a formal written policy and procedures to align with the Uniform Grant Guidance requirements for procurement and suspension and debarment which could cause the University to be in noncompliance with certain federal awards they receive. Effect: The University could potentially be in noncompliance with certain regulations. Repeat Finding: No. Recommendation: We recommend the University document and implement policies and procedures that are aligned with Uniform Grant Guidance for procurement and suspension and debarment to limit the risk for noncompliance. Views of responsible officials: See corrective action plan.

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring

Other Findings in this Audit

  • 32849 2022-005
    Significant Deficiency Repeat
  • 32850 2022-005
    Significant Deficiency Repeat
  • 32851 2022-004
    Significant Deficiency
  • 32852 2022-003
    Significant Deficiency
  • 32853 2022-004
    Significant Deficiency
  • 32854 2022-004
    Significant Deficiency
  • 609291 2022-005
    Significant Deficiency Repeat
  • 609292 2022-005
    Significant Deficiency Repeat
  • 609293 2022-004
    Significant Deficiency
  • 609295 2022-004
    Significant Deficiency
  • 609296 2022-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $13.11M
84.063 Federal Pell Grant Program $5.35M
84.007 Federal Supplemental Educational Opportunity Grants $391,617
84.425 Education Stabilization Fund $190,011
47.076 Education and Human Resources $125,745
84.033 Federal Work-Study Program $90,772
45.129 Promotion of the Humanities_federal/state Partnership $84,742
84.031 Higher Education_institutional Aid $63,259
16.017 Sexual Assault Services Formula Program $20,771