Finding 624802 (2022-005)

Significant Deficiency Repeat Finding
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-03-27

AI Summary

  • Core Issue: The College lacks a written procurement policy and vendor verification process for debarment, which are required for federal funding compliance.
  • Impacted Requirements: Non-compliance with Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 and 2 CFR 180.995 regarding procurement policies.
  • Recommended Follow-up: The College should update their procurement and debarment policies to include all necessary federal requirements and ensure they are documented properly.

Finding Text

2022 ? 005 ? Higher Education Emergency Relief Fund (HEERF) ? Procurement, Suspension and Debarment Federal Agency: U.S. Department of Education Federal Program Title: Higher Education Emergency Relief Fund ALN: 84.425F, 84.425M Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and 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 a written procurement policy that includes certain requirements as it relates to procuring good and services using federal dollars. Additionally, 2 CFR 180.995 requires that the College has a written policy where Colleges should perform a check to ensure vendors are not debarred. Condition: During our testing, it was noted that the College did not have a procurement policy that contained certain required elements. Also, it was noted during testing that there is no written policy that requires the College to verify that vendors are suspended or debarred. Questioned costs: None Context: The College did have appropriate documentation that met the procurement, and suspension and debarment federal requirements. However, the written policies were not in place at time of procurement or entering into contracts with vendors. Cause: The College was unaware of this federal requirement since it is their first federal grant that was non-student financial aid. Effect: All requirements were met, but it is also required that the policies be documented in a written form. Without written policies it is likely that required steps in the process may be missed. Repeat finding: Yes, 2021-003 Recommendation: We recommend that the College review their Procurement and Suspension and debarment policies and ensure that any missing federal requirements are included in their written policies. Views of responsible officials: There is no disagreement with the audit finding.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 48351 2022-003
    Significant Deficiency
  • 48352 2022-003
    Significant Deficiency
  • 48353 2022-003
    Significant Deficiency
  • 48354 2022-003
    Significant Deficiency
  • 48355 2022-003
    Significant Deficiency
  • 48356 2022-003
    Significant Deficiency
  • 48357 2022-004
    Significant Deficiency Repeat
  • 48358 2022-006
    Significant Deficiency
  • 48359 2022-004
    Significant Deficiency Repeat
  • 48360 2022-005
    Significant Deficiency Repeat
  • 48361 2022-006
    Significant Deficiency
  • 48362 2022-005
    Significant Deficiency Repeat
  • 48363 2022-006
    Significant Deficiency
  • 624793 2022-003
    Significant Deficiency
  • 624794 2022-003
    Significant Deficiency
  • 624795 2022-003
    Significant Deficiency
  • 624796 2022-003
    Significant Deficiency
  • 624797 2022-003
    Significant Deficiency
  • 624798 2022-003
    Significant Deficiency
  • 624799 2022-004
    Significant Deficiency Repeat
  • 624800 2022-006
    Significant Deficiency
  • 624801 2022-004
    Significant Deficiency Repeat
  • 624803 2022-006
    Significant Deficiency
  • 624804 2022-005
    Significant Deficiency Repeat
  • 624805 2022-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $740,123
84.063 Federal Pell Grant Program $368,155
84.425E Heerf Student Aid Portion $302,012
84.425F Heerf Institutional Portion $296,151
84.038 Federal Perkins Loans - Beginning Balance $249,387
84.033 Federal Work-Study Program $78,509
84.007 Federal Supplemental Educational Opportunity Grants $57,368
84.425M Heerf Strengthening Institutions Program $40,623
84.038 Federal Perkins Loans - Loans Issued in 2022 $0