Finding 996954 (2022-005)

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

AI Summary

  • Core Issue: The College's procurement policies were not followed, leading to non-compliance with federal procurement standards.
  • Impacted Requirements: Cumulative purchases over $10,000 from a single vendor triggered Small Purchase compliance requirements, which were not documented.
  • Recommended Follow-Up: Enforce procurement policies and train staff on compliance when using a single vendor across multiple funding sources.

Finding Text

Criteria or specific requirement: 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 sections 200.318 through 200.326. 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.Condition: The College had a procurement policy that conformed to 2 CFR Part 200. Yet, during our testing, we noted that the College?s procurement policies were not followed. There was a single vendor who provided similar goods and services across two grants which had cumulative purchases over $10,000 within the fiscal year. This triggered Small Purchase compliance requirements to be followed; however, there was no documentation to support compliance.Questioned costs: None.Context: We tested a sample of five vendors and noted one vendor had the exception noted above.Cause: The College focused on the individual amounts being charged to the separate grants, not the cumulative amount paid to the vendor for the goods and services being provided.Effect: The College is not in compliance with their policy, nor are they in compliance with the prescribed methods of procurement as outlined in 2 CFR Part 200.320 to ensure reasonable price or rate.Repeat finding: No.Recommendation: We recommend that the College ensure its policies and procedures over procurement are being enforced to ensure reasonable prices and rates. Specifically, the College should consider training employees that regulations do apply when a single vendor is being used for a good or service, yet the charges are split amongst various funding sources.View of responsible official: The College agrees with the finding.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 420504 2022-002
    Significant Deficiency Repeat
  • 420505 2022-001
    Significant Deficiency Repeat
  • 420506 2022-002
    Significant Deficiency Repeat
  • 420507 2022-003
    Significant Deficiency Repeat
  • 420508 2022-004
    Significant Deficiency
  • 420509 2022-004
    Significant Deficiency
  • 420510 2022-004
    Significant Deficiency
  • 420511 2022-004
    Significant Deficiency
  • 420512 2022-005
    Significant Deficiency
  • 420513 2022-004
    Significant Deficiency
  • 420514 2022-004
    Significant Deficiency
  • 420515 2022-004
    Significant Deficiency
  • 420516 2022-004
    Significant Deficiency
  • 420517 2022-004
    Significant Deficiency
  • 420518 2022-004
    Significant Deficiency
  • 420519 2022-004
    Significant Deficiency
  • 420520 2022-004
    Significant Deficiency
  • 420521 2022-004
    Significant Deficiency
  • 420522 2022-004
    Significant Deficiency
  • 420523 2022-004
    Significant Deficiency
  • 420524 2022-004
    Significant Deficiency
  • 996946 2022-002
    Significant Deficiency Repeat
  • 996947 2022-001
    Significant Deficiency Repeat
  • 996948 2022-002
    Significant Deficiency Repeat
  • 996949 2022-003
    Significant Deficiency Repeat
  • 996950 2022-004
    Significant Deficiency
  • 996951 2022-004
    Significant Deficiency
  • 996952 2022-004
    Significant Deficiency
  • 996953 2022-004
    Significant Deficiency
  • 996955 2022-004
    Significant Deficiency
  • 996956 2022-004
    Significant Deficiency
  • 996957 2022-004
    Significant Deficiency
  • 996958 2022-004
    Significant Deficiency
  • 996959 2022-004
    Significant Deficiency
  • 996960 2022-004
    Significant Deficiency
  • 996961 2022-004
    Significant Deficiency
  • 996962 2022-004
    Significant Deficiency
  • 996963 2022-004
    Significant Deficiency
  • 996964 2022-004
    Significant Deficiency
  • 996965 2022-004
    Significant Deficiency
  • 996966 2022-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Loans $4.81M
84.063 Federal Pell Grant Program $1.65M
84.038 Federal Perkins Loans $1.64M
84.425 Covid-19-Education Stabilization Fund III - Institutional Portion $1.47M
84.425 Covid-19-Education Stabilization Fund III - Student Aid Portion $1.47M
59.075 Covid - 19 - Ussba Shuttered Venue Grant $408,143
84.033 Federal Work-Study Program $201,850
84.007 Federal Supplemental Educational Opportunity Grants $194,857
47.049 Nsf: Mri: Confocal Raman Spect $177,696
47.050 Nsf: Grtaz Mercury Oxid Pat $141,931
47.076 Nsf: Noyce Scholarship $126,661
47.074 Nsf: Barnes Career $69,807
47.050 Nsf: Testing Models-Sibumas $58,865
47.078 Nsf: Ici-Hot in West Antactica $57,089
47.050 Nsf: Schanz Bedrock Rivers $49,831
93.575 Child Care Operations Stablizations Grant $45,303
47.049 Nsf: Leaps Malmskog $33,085
47.076 Nsf: Advance Geosciences $21,615
47.076 Nsf: Progress; Barnes Iuse Mentoring $18,646
43.001 NASA Subaward Through Jpl California Institute of Technology, Cluster with K2, Research Support Agreement (rsa) $18,425
47.078 Nsf: Testing the Linchpin Wais $16,366
47.049 Nsf: Leaps Light $8,755
47.049 Nsf: Leaps2; Part Suppo Malmskog $2,527
47.074 Nsf: Barnes Soil & Wildfire $1,869
93.575 Child Care Workforce Sustainability Grant $1,600