FAC Explorer

Finding 977482 (2023-002)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-06-17
Audit: 309068
Organization: University of Guam (GU)
Auditor: Ernst and Young LLP

AI Summary

  • Core Issue: The University failed to document verification of vendors to ensure they are not debarred or suspended before engaging in transactions.
  • Impacted Requirements: Noncompliance with 2 CFR 200.214 and 2 CFR 180.300 regarding vendor eligibility for Federal assistance programs.
  • Recommended Follow-up: Revise procedures to ensure proper documentation of vendor checks and maintain records in procurement files.

Finding Text

Finding No.: 2023-002 Federal Agency: Various AL Program: COVID-19 – 84.425 Education Stabilization Fund R&D Cluster Federal Award No.: Various Area: Suspension and Debarment Questioned Costs: $0 Criteria: In accordance with 2 CFR 200.214, non-Federal entities are subject to the non-procurement debarment and suspension regulations implementing 2 CFR 180. Such regulation restricts awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Under 2 CFR 180.300, when entering into a covered transaction with another person at the next lower tier, verification must be made that the person with whom an intent to do business with is not excluded or disqualified. Such verification can be made by (a) checking SAM Exclusions, (b) collecting a certification from that person; or (c) adding a clause or condition to the covered transaction with that person. Condition: The University represented that it performs regular verification from SAM Exclusions, however, no formal documentation is kept on procurement files as evidence of procedures performed. Cause: The University did not properly document that verification was performed to identify if the selected person or entity in the covered transaction was not suspended or debarred prior to transacting with them. Effect: The University is in noncompliance with the applicable requirement. Recommendation: The University should revisit and implement its procedures to ensure that vendors and entities that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities are restricted from Federal awards, subawards and contracts. Procedures performed should be adequately maintained in the procurement files. Views of Responsible Officials: See Corrective Action Plan.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 401013 2023-001
    Significant Deficiency
  • 401014 2023-001
    Significant Deficiency
  • 401015 2023-001
    Significant Deficiency
  • 401016 2023-002
    Significant Deficiency
  • 401017 2023-002
    Significant Deficiency
  • 401018 2023-002
    Significant Deficiency
  • 401019 2023-002
    Significant Deficiency
  • 401020 2023-002
    Significant Deficiency
  • 401021 2023-002
    Significant Deficiency
  • 401022 2023-002
    Significant Deficiency
  • 401023 2023-002
    Significant Deficiency
  • 401024 2023-002
    Significant Deficiency
  • 401025 2023-002
    Significant Deficiency
  • 401026 2023-002
    Significant Deficiency
  • 401027 2023-002
    Significant Deficiency
  • 401028 2023-002
    Significant Deficiency
  • 401029 2023-002
    Significant Deficiency
  • 401030 2023-002
    Significant Deficiency
  • 401031 2023-002
    Significant Deficiency
  • 401032 2023-002
    Significant Deficiency
  • 401033 2023-002
    Significant Deficiency
  • 401034 2023-002
    Significant Deficiency
  • 401035 2023-002
    Significant Deficiency
  • 401036 2023-002
    Significant Deficiency
  • 401037 2023-002
    Significant Deficiency
  • 401038 2023-002
    Significant Deficiency
  • 401039 2023-002
    Significant Deficiency
  • 401040 2023-002
    Significant Deficiency
  • 401041 2023-002
    Significant Deficiency
  • 401042 2023-002
    Significant Deficiency
  • 401043 2023-002
    Significant Deficiency
  • 401044 2023-002
    Significant Deficiency
  • 401045 2023-002
    Significant Deficiency
  • 401046 2023-002
    Significant Deficiency
  • 401047 2023-002
    Significant Deficiency
  • 401048 2023-002
    Significant Deficiency
  • 401049 2023-002
    Significant Deficiency
  • 401050 2023-002
    Significant Deficiency
  • 401051 2023-002
    Significant Deficiency
  • 401052 2023-002
    Significant Deficiency
  • 401053 2023-002
    Significant Deficiency
  • 401054 2023-002
    Significant Deficiency
  • 401055 2023-002
    Significant Deficiency
  • 401056 2023-002
    Significant Deficiency
  • 401057 2023-002
    Significant Deficiency
  • 401058 2023-002
    Significant Deficiency
  • 401059 2023-002
    Significant Deficiency
  • 401060 2023-002
    Significant Deficiency
  • 401061 2023-002
    Significant Deficiency
  • 401062 2023-002
    Significant Deficiency
  • 401063 2023-002
    Significant Deficiency
  • 401064 2023-002
    Significant Deficiency
  • 401065 2023-002
    Significant Deficiency
  • 401066 2023-002
    Significant Deficiency
  • 401067 2023-002
    Significant Deficiency
  • 401068 2023-002
    Significant Deficiency
  • 977455 2023-001
    Significant Deficiency
  • 977456 2023-001
    Significant Deficiency
  • 977457 2023-001
    Significant Deficiency
  • 977458 2023-002
    Significant Deficiency
  • 977459 2023-002
    Significant Deficiency
  • 977460 2023-002
    Significant Deficiency
  • 977461 2023-002
    Significant Deficiency
  • 977462 2023-002
    Significant Deficiency
  • 977463 2023-002
    Significant Deficiency
  • 977464 2023-002
    Significant Deficiency
  • 977465 2023-002
    Significant Deficiency
  • 977466 2023-002
    Significant Deficiency
  • 977467 2023-002
    Significant Deficiency
  • 977468 2023-002
    Significant Deficiency
  • 977469 2023-002
    Significant Deficiency
  • 977470 2023-002
    Significant Deficiency
  • 977471 2023-002
    Significant Deficiency
  • 977472 2023-002
    Significant Deficiency
  • 977473 2023-002
    Significant Deficiency
  • 977474 2023-002
    Significant Deficiency
  • 977475 2023-002
    Significant Deficiency
  • 977476 2023-002
    Significant Deficiency
  • 977477 2023-002
    Significant Deficiency
  • 977478 2023-002
    Significant Deficiency
  • 977479 2023-002
    Significant Deficiency
  • 977480 2023-002
    Significant Deficiency
  • 977481 2023-002
    Significant Deficiency
  • 977483 2023-002
    Significant Deficiency
  • 977484 2023-002
    Significant Deficiency
  • 977485 2023-002
    Significant Deficiency
  • 977486 2023-002
    Significant Deficiency
  • 977487 2023-002
    Significant Deficiency
  • 977488 2023-002
    Significant Deficiency
  • 977489 2023-002
    Significant Deficiency
  • 977490 2023-002
    Significant Deficiency
  • 977491 2023-002
    Significant Deficiency
  • 977492 2023-002
    Significant Deficiency
  • 977493 2023-002
    Significant Deficiency
  • 977494 2023-002
    Significant Deficiency
  • 977495 2023-002
    Significant Deficiency
  • 977496 2023-002
    Significant Deficiency
  • 977497 2023-002
    Significant Deficiency
  • 977498 2023-002
    Significant Deficiency
  • 977499 2023-002
    Significant Deficiency
  • 977500 2023-002
    Significant Deficiency
  • 977501 2023-002
    Significant Deficiency
  • 977502 2023-002
    Significant Deficiency
  • 977503 2023-002
    Significant Deficiency
  • 977504 2023-002
    Significant Deficiency
  • 977505 2023-002
    Significant Deficiency
  • 977506 2023-002
    Significant Deficiency
  • 977507 2023-002
    Significant Deficiency
  • 977508 2023-002
    Significant Deficiency
  • 977509 2023-002
    Significant Deficiency
  • 977510 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.766 Community Facilities Loans and Grants $9.66M
84.063 Federal Pell Grant Program $7.58M
47.083 Integrative Activities $4.49M
84.268 Federal Direct Student Loans $3.47M
12.300 Basic and Applied Scientific Research $2.58M
84.425 Education Stabilization Fund $2.32M
10.203 Payments to Agricultural Experiment Stations Under the Hatch Act $2.22M
59.037 Small Business Development Centers $1.07M
10.500 Smith-Lever Funding (various Programs) $956,520
11.417 Sea Grant Support $814,684
21.029 Coronavirus Capital Projects Fund Program $759,030
93.969 Pphf Geriatric Education Centers $690,297
93.632 University Centers for Excellence in Developmental Disabilities Education, Research, and Service $608,799
84.047 Trio_upward Bound $535,731
10.511 Smith-Lever Extension Funding $522,754
93.006 State and Territorial and Technical Assistance Capacity Development Minority Hiv/aids Demonstration Program $490,661
10.028 Wildlife Services $477,321
15.805 Assistance to State Water Resources Research Institutes $435,774
84.044 Trio_talent Search $419,202
93.307 Minority Health and Health Disparities Research $415,667
84.031 Higher Education Institutional Aid $405,210
10.025 Plant and Animal Disease, Pest Control, and Animal Care $404,985
84.033 Federal Work-Study Program $400,664
15.615 Cooperative Endangered Species Conservation Fund $396,908
11.473 Office for Coastal Management $387,337
84.042 Trio_student Support Services $348,763
15.808 U.s. Geological Survey_ Research and Data Collection $343,278
12.002 Procurement Technical Assistance for Business Firms $321,681
93.434 Every Student Succeeds Act/preschool Development Grants $279,007
93.251 Early Hearing Detection and Intervention $275,377
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $245,912
15.820 National Climate Change and Wildlife Science Center $240,853
93.612 Native American Programs $207,833
11.482 Coral Reef Conservation Program $187,748
93.787 Title V Sexual Risk Avoidance Education Program (discretionary Grants) $182,292
43.008 Education $170,841
84.007 Federal Supplemental Educational Opportunity Grants $159,775
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $156,782
10.215 Sustainable Agriculture Research and Education $150,625
84.032 Federal Family Education Loans $147,095
10.514 Expanded Food and Nutrition Education Program $145,220
10.311 Beginning Farmer and Rancher Development Program $140,582
10.652 Forestry Research $133,093
45.162 Promotion of the Humanities_teaching and Learning Resources and Curriculum Development $132,647
93.464 Acl Assistive Technology $120,097
15.945 Cooperative Research and Training Programs Ð Resources of the National Park System $109,518
10.310 Agriculture and Food Research Initiative (afri) $109,031
81.049 Office of Science Financial Assistance Program $95,180
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $91,987
12.632 Legacy Resource Management Program $87,484
10.680 Forest Health Protection $86,602
84.U01 Other Financial Aid $86,242
10.170 Specialty Crop Block Grant Program - Farm Bill $84,289
12.901 Mathematical Sciences Grants Program $83,838
11.427 Fisheries Development and Utilization Research and Development Grants and Cooperative Agreements Program $82,806
93.310 Trans-Nih Research Support $80,569
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $76,203
47.076 Education and Human Resources $71,327
10.237 From Learning to Leading: Cultivating the Next Generation of Diverse Food and Agriculture Professionals $65,571
93.433 Acl National Institute on Disability, Independent Living, and Rehabilitation Research $60,673
10.202 Cooperative Forestry Research $57,709
47.050 Geosciences $56,569
15.926 American Battlefield Protection $52,349
93.314 Early Hearing Detection and Intervention Information System (ehdi-Is) Surveillance Program $52,154
11.462 Hydrologic Research $44,701
10.322 Distance Education Grants for Institutions of Higher Education in Insular Areas $43,712
93.039 Child Care Improvement Grants $36,854
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $36,308
11.452 Unallied Industry Projects $30,357
10.664 Cooperative Forestry Assistance $29,310
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $28,806
10.304 Homeland Security_agricultural $25,854
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $24,822
12.600 Community Investment $21,789
42.011 Library of Congress Grants $20,600
11.307 Economic Adjustment Assistance $19,125
47.075 Social, Behavioral, and Economic Sciences $16,413
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $16,128
21.027 Coronavirus State and Local Fiscal Recovery Funds $15,283
11.463 Habitat Conservation $14,075
66.716 Research, Development, Monitoring, Public Education, Training, Demonstrations, and Studies $13,672
10.515 Renewable Resources Extension Act and National Focus Fund Projects $13,370
10.683 National Fish and Wildlife Foundation $13,052
10.329 Crop Protection and Pest Management Competitive Grants Program $12,559
66.600 Environmental Protection Consolidated Grants for the Insular Areas - Program Support $11,998
15.875 Economic, Social, and Political Development of the Territories $10,670
11.419 Coastal Zone Management Administration Awards $9,198
10.912 Environmental Quality Incentives Program $8,715
15.634 State Wildlife Grants $7,028
19.040 Public Diplomacy Programs $6,238
93.107 Area Health Education Centers Point of Service Maintenance and Enhancement Awards $5,212
93.397 Cancer Centers Support Grants $4,245
10.525 Farm and Ranch Stress Assistance Network Competitive Grants Program (b) $3,500
10.328 National Food Safety Training, Education, Extension, Outreach, and Technical Assistance Competitive Grants Program $2,182
15.657 Endangered Species Conservation Ð Recovery Implementation Funds $987
45.129 Promotion of the Humanities_federal/state Partnership $-1,580
10.308 Resident Instruction Grants for Insular Area Activities $-2,115