Finding 966814 (2023-001)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-03-29
Audit: 301193
Organization: Collins Career Center (OH)

AI Summary

  • Core Issue: The Center failed to demonstrate compliance with procurement standards, lacking evidence of competitive bidding and contract documentation.
  • Impacted Requirements: Non-Federal entities must adhere to procurement methods outlined in 2 CFR 200.317-327 and ensure vendors are not suspended or debarred as per 2 CFR 180.
  • Recommended Follow-Up: Implement procedures for competitive bidding, maintain contract documentation, and verify vendor status against the suspended or debarred list.

Finding Text

Non-Federal entities other than States, including those operating Federal programs as subrecipients of States, must follow the procurement standards set out at 2 CFR 200.317 through 200.327. They must use their own documented procurement procedures, which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable Federal statutes and the procurement requirements identified in 2 CFR Part 200. For acquisitions exceeding the simplified acquisition threshold, the non-Federal entity must use one of the following procurement methods: the sealed bid method if the acquisition meets the criteria in 2 CFR 200.320(b); the competitive proposals method under the conditions specified in 2 CFR 200.320(b)(2); or the noncompetitive proposals method (i.e., solicit a proposal from only one source) but only when one or more of four circumstances are met, in accordance with 2 CFR 200.320(c). Non-Federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR 180.220. All non-procurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR 180.215. During testing of federal compliance, the Center was unable to provide evidence of competitive bidding of a contract nor was a copy of the final contract maintained. Further it was noted that the Center did not check the suspended or debarred list for covered transactions. The Center should implement additional procedures to ensure competitive bidding is undertaken when required and that documentation for such processes is maintained; copies of executed contracts are maintained. Further the Center should ensure that vendors are not on the suspended or debarred list.

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring

Other Findings in this Audit

  • 390372 2023-001
    Material Weakness Repeat
  • 390373 2023-001
    Material Weakness Repeat
  • 390374 2023-002
    Material Weakness
  • 390375 2023-002
    Material Weakness
  • 966815 2023-001
    Material Weakness Repeat
  • 966816 2023-002
    Material Weakness
  • 966817 2023-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $2.09M
84.063 Federal Pell Grant Program $1.38M
84.048 Career and Technical Education -- Basic Grants to States $659,604
84.002 Adult Education - Basic Grants to States $327,746
23.002 Appalachian Area Development $265,306
10.553 School Breakfast Program $83,417
84.425 Education Stabilization Fund $62,146
10.555 National School Lunch Program $9,349
84.358 Rural Education $8,089
10.649 Pandemic Ebt Administrative Costs $628