Finding Text
Finding 2022-001 Procurement, Suspension & Debarment - Significant Deficiency in Internal Control Over Compliance Identification of the federal program ALN 84.425 Education Stabilization Fund Agencies U.S. Department of Education Award Numbers P425K200017, P425E200078, P425F200427 and A19AP00132-04 Year 2022 Criteria or Specific Requirement Internal control policies should be established to provide reasonable assurance that an entity with which the College plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded for covered transactions under Uniform Guidance. Condition Documentation that vendors are not debarred, suspended or otherwise excluded were not retained in the College?s procurement files and thus, auditors were not able to test that relevant internal controls were operating effectively. Cause Although staff did check the vendor through SAM.gov, employees were not trained to keep such documentation. Effect or Potential Effect Lack of documentation might make it harder for the College?s management to monitor compliance with the requirement. Questioned Costs None noted Context Auditors were not able to verify internal controls over sampled procurements, since no documentation was retained. Identification as a Repeat Finding Not a repeating finding Recommendation We recommend that management retain evidence of review that prospective vendors and suppliers are not on the suspension and debarment list for covered transactions under Uniform Guidance. Views of Responsible Officials Management concurs with the finding. See corrective action plan.