Finding Text
Program: COVID-19 Education Stabilization Fund ALN 84.425F, Higher Education Emergency Relief Fund ? Institutional Portion Program Requirement: Procurement Criteria: Pursuant to 2 CFR Section 200.320 (a) 2 (i) If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources as determined appropriate by the non-Federal entity. Condition: Procurement files did not have adequate supporting documentation. Items purchased under small purchase procedures did not have written documentation of quotes obtained or only contained one quote. Context: Four out of five items tested subject to small purchase procurement requirements did not have written quotes. One out of five items tested only had one quote and no justification for why more than one quote was not obtained. Four out of five items would have complied with the Compliance Supplement if they had updated their policy to reflect the higher micro-purchase limit allowed by state law and the Compliance Supplement. Cause: The College noted that the State allowed a micro-purchase threshold up to $25,000 but did not update their policy or complete the annual self-certification for micro-purchase thresholds greater than $10,000 prior to implementing the new threshold. The College did not document verbal quotes for items over $25,000. Effect: The College is not able to provide proper supporting documentation of compliance with the small purchase requirements. Questioned Costs: None Repeat Finding: Yes Recommendation: The College needs to implement a review process of procurement files to ensure that proper supporting documentation is obtained and included in the procurement files. The College to update their policy to reflect the micro-purchase threshold they have deemed appropriate and complete the required annual self-certification. Views of Responsible Officials: The College agrees with the recommendation to obtain written quotes from vendors for purchases and to update their policy and to complete an annual self-certification for micro-purchase threshold over $10,000.