Finding Text
Federal Agency: U.S. Department of Education Federal Program Title: HEERF Assistance Listing Number: 84.425F Award Period: July 1, 2021 to June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control Over Compliance ? Other Matters Criteria or Specific Requirement: Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations requires Colleges to have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. Condition: During our testing, we noted that for one of the four disbursements tested for procurement the College was unable to provide support that it obtained a formal bid or market intelligence analysis before the purchase was made. Questioned Costs: None Context: The College did not have appropriate documentation that met the federal procurement requirements. Cause: The College was unable to locate the support for the procurement procedures followed for this specific disbursement. Effect: The College did not have appropriate documentation that met the federal procurement requirements. Repeat Finding: No Recommendation: We recommend that the College review its procurement policy to ensure a process is in place to follow its policy. Documentation should be retained to support that the policy was followed. Views of responsible officials: There is no disagreement with the audit finding.