FAC Explorer

Audit 12940

FY End
2023-06-30
Total Expended
$2.68M
Findings
16
Programs
6
Organization: Zumbro Education District (MN)
Year: 2023 Accepted: 2024-01-22
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
9446 2023-002 Material Weakness - I
9447 2023-002 Material Weakness - I
9448 2023-002 Material Weakness - I
9449 2023-002 Material Weakness - I
9450 2023-002 Material Weakness - I
9451 2023-002 Material Weakness - I
9452 2023-002 Material Weakness - I
9453 2023-002 Material Weakness - I
585888 2023-002 Material Weakness - I
585889 2023-002 Material Weakness - I
585890 2023-002 Material Weakness - I
585891 2023-002 Material Weakness - I
585892 2023-002 Material Weakness - I
585893 2023-002 Material Weakness - I
585894 2023-002 Material Weakness - I
585895 2023-002 Material Weakness - I

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $88,778 - 0
84.181 Special Education-Grants for Infants and Families $85,951 - 0
84.027 Special Education_grants to States $73,200 Yes 1
84.173 Special Education_preschool Grants $26,454 Yes 1
84.365 English Language Acquisition State Grants $17,656 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $5,920 - 0

Contacts

Name Title Type
W8EZN3LK2GM5 Patrick Gordon Auditee
5077752037 Craig Popenhagen Auditor
No contacts on file

Notes to SEFA

Title: General Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Zumbro Education District (the District) under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position or changes in net position of the District.

Finding Details

Finding 2023-002
Federal Agency: US Department of Education Federal Program Name: Special Education (IDEA) Cluster Assistance Listing Number: 84.027, 84.027X, 84.173, and 84.173X Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): H027A220087, H027X210087, H173A220086, H027X210086 Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Material Weakness in internal Control Over Compliance, Other Matters Criteria or Specific Requirement: Per 2 CRF Section 180.995, the District should have controls in place to review vendors showing they are not suspended or debarred from participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no evidence of the District verifying five out of five sampled vendors for suspension and debarment requirements prior to entering a covered transaction with the vendor. However, none of the five vendors were found to have been suspended or debarred from participating in federal programs. Questioned Costs None Context: None of the vendors that were tested had no review to ensure they were not suspended or debarred. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately results in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials: There is no disagreement with the finding.
Finding 2023-002
Federal Agency: US Department of Education Federal Program Name: Special Education (IDEA) Cluster Assistance Listing Number: 84.027, 84.027X, 84.173, and 84.173X Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): H027A220087, H027X210087, H173A220086, H027X210086 Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Material Weakness in internal Control Over Compliance, Other Matters Criteria or Specific Requirement: Per 2 CRF Section 180.995, the District should have controls in place to review vendors showing they are not suspended or debarred from participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no evidence of the District verifying five out of five sampled vendors for suspension and debarment requirements prior to entering a covered transaction with the vendor. However, none of the five vendors were found to have been suspended or debarred from participating in federal programs. Questioned Costs None Context: None of the vendors that were tested had no review to ensure they were not suspended or debarred. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately results in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials: There is no disagreement with the finding.
Finding 2023-002
Federal Agency: US Department of Education Federal Program Name: Special Education (IDEA) Cluster Assistance Listing Number: 84.027, 84.027X, 84.173, and 84.173X Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): H027A220087, H027X210087, H173A220086, H027X210086 Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Material Weakness in internal Control Over Compliance, Other Matters Criteria or Specific Requirement: Per 2 CRF Section 180.995, the District should have controls in place to review vendors showing they are not suspended or debarred from participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no evidence of the District verifying five out of five sampled vendors for suspension and debarment requirements prior to entering a covered transaction with the vendor. However, none of the five vendors were found to have been suspended or debarred from participating in federal programs. Questioned Costs None Context: None of the vendors that were tested had no review to ensure they were not suspended or debarred. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately results in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials: There is no disagreement with the finding.
Finding 2023-002
Federal Agency: US Department of Education Federal Program Name: Special Education (IDEA) Cluster Assistance Listing Number: 84.027, 84.027X, 84.173, and 84.173X Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): H027A220087, H027X210087, H173A220086, H027X210086 Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Material Weakness in internal Control Over Compliance, Other Matters Criteria or Specific Requirement: Per 2 CRF Section 180.995, the District should have controls in place to review vendors showing they are not suspended or debarred from participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no evidence of the District verifying five out of five sampled vendors for suspension and debarment requirements prior to entering a covered transaction with the vendor. However, none of the five vendors were found to have been suspended or debarred from participating in federal programs. Questioned Costs None Context: None of the vendors that were tested had no review to ensure they were not suspended or debarred. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately results in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials: There is no disagreement with the finding.
Finding 2023-002
Federal Agency: US Department of Education Federal Program Name: Special Education (IDEA) Cluster Assistance Listing Number: 84.027, 84.027X, 84.173, and 84.173X Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): H027A220087, H027X210087, H173A220086, H027X210086 Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Material Weakness in internal Control Over Compliance, Other Matters Criteria or Specific Requirement: Per 2 CRF Section 180.995, the District should have controls in place to review vendors showing they are not suspended or debarred from participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no evidence of the District verifying five out of five sampled vendors for suspension and debarment requirements prior to entering a covered transaction with the vendor. However, none of the five vendors were found to have been suspended or debarred from participating in federal programs. Questioned Costs None Context: None of the vendors that were tested had no review to ensure they were not suspended or debarred. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately results in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials: There is no disagreement with the finding.
Finding 2023-002
Federal Agency: US Department of Education Federal Program Name: Special Education (IDEA) Cluster Assistance Listing Number: 84.027, 84.027X, 84.173, and 84.173X Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): H027A220087, H027X210087, H173A220086, H027X210086 Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Material Weakness in internal Control Over Compliance, Other Matters Criteria or Specific Requirement: Per 2 CRF Section 180.995, the District should have controls in place to review vendors showing they are not suspended or debarred from participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no evidence of the District verifying five out of five sampled vendors for suspension and debarment requirements prior to entering a covered transaction with the vendor. However, none of the five vendors were found to have been suspended or debarred from participating in federal programs. Questioned Costs None Context: None of the vendors that were tested had no review to ensure they were not suspended or debarred. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately results in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials: There is no disagreement with the finding.
Finding 2023-002
Federal Agency: US Department of Education Federal Program Name: Special Education (IDEA) Cluster Assistance Listing Number: 84.027, 84.027X, 84.173, and 84.173X Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): H027A220087, H027X210087, H173A220086, H027X210086 Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Material Weakness in internal Control Over Compliance, Other Matters Criteria or Specific Requirement: Per 2 CRF Section 180.995, the District should have controls in place to review vendors showing they are not suspended or debarred from participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no evidence of the District verifying five out of five sampled vendors for suspension and debarment requirements prior to entering a covered transaction with the vendor. However, none of the five vendors were found to have been suspended or debarred from participating in federal programs. Questioned Costs None Context: None of the vendors that were tested had no review to ensure they were not suspended or debarred. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately results in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials: There is no disagreement with the finding.
Finding 2023-002
Federal Agency: US Department of Education Federal Program Name: Special Education (IDEA) Cluster Assistance Listing Number: 84.027, 84.027X, 84.173, and 84.173X Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): H027A220087, H027X210087, H173A220086, H027X210086 Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Material Weakness in internal Control Over Compliance, Other Matters Criteria or Specific Requirement: Per 2 CRF Section 180.995, the District should have controls in place to review vendors showing they are not suspended or debarred from participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no evidence of the District verifying five out of five sampled vendors for suspension and debarment requirements prior to entering a covered transaction with the vendor. However, none of the five vendors were found to have been suspended or debarred from participating in federal programs. Questioned Costs None Context: None of the vendors that were tested had no review to ensure they were not suspended or debarred. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately results in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials: There is no disagreement with the finding.
Finding 2023-002
Federal Agency: US Department of Education Federal Program Name: Special Education (IDEA) Cluster Assistance Listing Number: 84.027, 84.027X, 84.173, and 84.173X Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): H027A220087, H027X210087, H173A220086, H027X210086 Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Material Weakness in internal Control Over Compliance, Other Matters Criteria or Specific Requirement: Per 2 CRF Section 180.995, the District should have controls in place to review vendors showing they are not suspended or debarred from participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no evidence of the District verifying five out of five sampled vendors for suspension and debarment requirements prior to entering a covered transaction with the vendor. However, none of the five vendors were found to have been suspended or debarred from participating in federal programs. Questioned Costs None Context: None of the vendors that were tested had no review to ensure they were not suspended or debarred. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately results in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials: There is no disagreement with the finding.
Finding 2023-002
Federal Agency: US Department of Education Federal Program Name: Special Education (IDEA) Cluster Assistance Listing Number: 84.027, 84.027X, 84.173, and 84.173X Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): H027A220087, H027X210087, H173A220086, H027X210086 Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Material Weakness in internal Control Over Compliance, Other Matters Criteria or Specific Requirement: Per 2 CRF Section 180.995, the District should have controls in place to review vendors showing they are not suspended or debarred from participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no evidence of the District verifying five out of five sampled vendors for suspension and debarment requirements prior to entering a covered transaction with the vendor. However, none of the five vendors were found to have been suspended or debarred from participating in federal programs. Questioned Costs None Context: None of the vendors that were tested had no review to ensure they were not suspended or debarred. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately results in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials: There is no disagreement with the finding.
Finding 2023-002
Federal Agency: US Department of Education Federal Program Name: Special Education (IDEA) Cluster Assistance Listing Number: 84.027, 84.027X, 84.173, and 84.173X Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): H027A220087, H027X210087, H173A220086, H027X210086 Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Material Weakness in internal Control Over Compliance, Other Matters Criteria or Specific Requirement: Per 2 CRF Section 180.995, the District should have controls in place to review vendors showing they are not suspended or debarred from participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no evidence of the District verifying five out of five sampled vendors for suspension and debarment requirements prior to entering a covered transaction with the vendor. However, none of the five vendors were found to have been suspended or debarred from participating in federal programs. Questioned Costs None Context: None of the vendors that were tested had no review to ensure they were not suspended or debarred. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately results in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials: There is no disagreement with the finding.
Finding 2023-002
Federal Agency: US Department of Education Federal Program Name: Special Education (IDEA) Cluster Assistance Listing Number: 84.027, 84.027X, 84.173, and 84.173X Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): H027A220087, H027X210087, H173A220086, H027X210086 Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Material Weakness in internal Control Over Compliance, Other Matters Criteria or Specific Requirement: Per 2 CRF Section 180.995, the District should have controls in place to review vendors showing they are not suspended or debarred from participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no evidence of the District verifying five out of five sampled vendors for suspension and debarment requirements prior to entering a covered transaction with the vendor. However, none of the five vendors were found to have been suspended or debarred from participating in federal programs. Questioned Costs None Context: None of the vendors that were tested had no review to ensure they were not suspended or debarred. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately results in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials: There is no disagreement with the finding.
Finding 2023-002
Federal Agency: US Department of Education Federal Program Name: Special Education (IDEA) Cluster Assistance Listing Number: 84.027, 84.027X, 84.173, and 84.173X Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): H027A220087, H027X210087, H173A220086, H027X210086 Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Material Weakness in internal Control Over Compliance, Other Matters Criteria or Specific Requirement: Per 2 CRF Section 180.995, the District should have controls in place to review vendors showing they are not suspended or debarred from participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no evidence of the District verifying five out of five sampled vendors for suspension and debarment requirements prior to entering a covered transaction with the vendor. However, none of the five vendors were found to have been suspended or debarred from participating in federal programs. Questioned Costs None Context: None of the vendors that were tested had no review to ensure they were not suspended or debarred. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately results in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials: There is no disagreement with the finding.
Finding 2023-002
Federal Agency: US Department of Education Federal Program Name: Special Education (IDEA) Cluster Assistance Listing Number: 84.027, 84.027X, 84.173, and 84.173X Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): H027A220087, H027X210087, H173A220086, H027X210086 Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Material Weakness in internal Control Over Compliance, Other Matters Criteria or Specific Requirement: Per 2 CRF Section 180.995, the District should have controls in place to review vendors showing they are not suspended or debarred from participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no evidence of the District verifying five out of five sampled vendors for suspension and debarment requirements prior to entering a covered transaction with the vendor. However, none of the five vendors were found to have been suspended or debarred from participating in federal programs. Questioned Costs None Context: None of the vendors that were tested had no review to ensure they were not suspended or debarred. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately results in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials: There is no disagreement with the finding.
Finding 2023-002
Federal Agency: US Department of Education Federal Program Name: Special Education (IDEA) Cluster Assistance Listing Number: 84.027, 84.027X, 84.173, and 84.173X Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): H027A220087, H027X210087, H173A220086, H027X210086 Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Material Weakness in internal Control Over Compliance, Other Matters Criteria or Specific Requirement: Per 2 CRF Section 180.995, the District should have controls in place to review vendors showing they are not suspended or debarred from participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no evidence of the District verifying five out of five sampled vendors for suspension and debarment requirements prior to entering a covered transaction with the vendor. However, none of the five vendors were found to have been suspended or debarred from participating in federal programs. Questioned Costs None Context: None of the vendors that were tested had no review to ensure they were not suspended or debarred. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately results in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials: There is no disagreement with the finding.
Finding 2023-002
Federal Agency: US Department of Education Federal Program Name: Special Education (IDEA) Cluster Assistance Listing Number: 84.027, 84.027X, 84.173, and 84.173X Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): H027A220087, H027X210087, H173A220086, H027X210086 Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Material Weakness in internal Control Over Compliance, Other Matters Criteria or Specific Requirement: Per 2 CRF Section 180.995, the District should have controls in place to review vendors showing they are not suspended or debarred from participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no evidence of the District verifying five out of five sampled vendors for suspension and debarment requirements prior to entering a covered transaction with the vendor. However, none of the five vendors were found to have been suspended or debarred from participating in federal programs. Questioned Costs None Context: None of the vendors that were tested had no review to ensure they were not suspended or debarred. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately results in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials: There is no disagreement with the finding.