Finding 624731 (2022-003)

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Requirement
I
Questioned Costs
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Year
2022
Accepted
2022-12-18
Audit: 41825
Organization: The King's University (TX)
Auditor: Capin Crouse LLP

AI Summary

  • Core Issue: The University failed to keep proper documentation for competitive bidding in one procurement selection.
  • Impacted Requirements: This violates 2 CFR 200.318, which mandates record retention for procurement processes.
  • Recommended Follow-Up: Establish a centralized location for all procurement bidding documentation to ensure compliance.

Finding Text

Lack of Documentation of Procurement DEPARTMENT OF EDUCATION ALN #: 84.425F Federal Award Identification #: P425F204213 Condition: The University did not retain documentation of competitive bidding procedures for one selection tested. Criteria: 2 CFR 200.318 Questioned Costs: $-0- Context: Out of 6 selections tested for procurement, one selection did not have documentation of competitive bidding. Cause: The documentation was not retained in a format that was easily searchable to find. The University recalls discussions prior to awarding the bid but was unable to find the related documentation supporting the decision. Effect: The University was unable to show compliance with the record retention requirements of procurement. Identification as repeat finding, if applicable: Not applicable. Recommendation: We recommend the University create one centralized location of all procurement bidding decisions. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $3.51M
84.063 Federal Pell Grant Program $578,778
84.425 Covid-19 Education Stabilization Fund Heerf - Institutional Portion $465,383
84.425 Covid-19 Education Stabilization Fund Heerf - Student Aid Portion $443,435
84.033 Federal Work-Study Program $38,000
84.007 Federal Supplemental Educational Opportunity Grants $23,622